[WSBARP] TIN on a FIRPTA?

[Carla J. Higginson]

Hi Lisa,

My law partner Garrett Beyer is an international tax attorney with experience in FIRPTA issues and says he would be glad to talk with you about this.  His number is 360-378-2185.

Regards,
Carla

___________________________

Carla J. Higginson, Attorney
Higginson Beyer, P.S.    [cid:image003.png at 01DB7BE9.9CAFB980]
Friday Harbor Office:
175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935

carla at higginsonbeyer.com<mailto:carla at higginsonbeyer.com>
HigginsonBeyer.com

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From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Elizabeth [Lisa] M. Carney
Sent: Monday, February 10, 2025 5:44 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: [WSBARP] TIN on a FIRPTA?

Hello,

Has anyone reading this done a sale of property, personal residence, for a non citizen?

The Citizen Status provision says ‘am or am not’ a non -resident alien.

Person is definitely a resident—been here for 25 years.  But, they have no documents supporting legal status to be here.   And, they have a TIN.

Does this number comply with rules of  FIRPTA, and if used, no tax is required to be withheld?

Or- if you are willing to have an offline phone call on the matter, I’d be grateful.

Thanks,
Lisa


   Elizabeth (Lisa) M. Carney
         Attorney at Law

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