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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Hi Lisa,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">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.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Regards,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Carla<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-variant:small-caps;mso-ligatures:standardcontextual">___________________________</span><span style="font-size:11.0pt;font-variant:small-caps"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-variant:small-caps;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-variant:small-caps;mso-ligatures:standardcontextual">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-variant:small-caps;mso-ligatures:standardcontextual">Attorney</span><b><span style="font-size:11.0pt;mso-ligatures:standardcontextual">
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;mso-ligatures:standardcontextual">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;mso-ligatures:standardcontextual">,
P.S. </span></b><span style="font-size:10.0pt;font-variant:small-caps;mso-ligatures:standardcontextual"> </span><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;font-variant:small-caps;color:#1F497D"><img width="96" height="26" style="width:1.0in;height:.275in" id="Picture_x0020_944111542" src="cid:image003.png@01DB7BE9.9CAFB980"></span><span style="font-size:10.0pt;font-variant:small-caps;mso-ligatures:standardcontextual">
<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif;mso-ligatures:standardcontextual">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif;mso-ligatures:standardcontextual">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif;mso-ligatures:standardcontextual">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F;mso-ligatures:standardcontextual"><o:p><span style="text-decoration:none"> </span></o:p></span></u></i></b></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F;mso-ligatures:standardcontextual"><a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif;mso-ligatures:standardcontextual">HigginsonBeyer.com<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6.0pt;font-family:"Arial",sans-serif;mso-ligatures:standardcontextual"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;mso-ligatures:standardcontextual">*************************************************************************************<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;mso-ligatures:standardcontextual">CONFIDENTIALITY NOTICE: The information in this electronic mail is legally privileged and confidential information
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Elizabeth [Lisa] M. Carney<br>
<b>Sent:</b> Monday, February 10, 2025 5:44 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] TIN on a FIRPTA?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">Hello,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">Has anyone reading this done a sale of property, personal residence, for a non citizen?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">The Citizen Status provision says ‘am or am not’ a non -resident alien.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">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.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">Does this number comply with rules of FIRPTA, and if used, no tax is required to be withheld?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">Or- if you are willing to have an offline phone call on the matter, I’d be grateful.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif">Lisa<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:Nyala;color:#0C6596;mso-ligatures:standardcontextual"> Elizabeth (Lisa) M. Carney</span></i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#0C6596;mso-ligatures:standardcontextual"> Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#0C6596;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D"><img border="0" width="166" height="53" style="width:1.725in;height:.55in" id="Picture_x0020_2" src="cid:image004.jpg@01DB7BE9.9CAFB980" alt="devrieze-carney logo 6 13_60%"></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:gray;mso-ligatures:standardcontextual">de <span style="font-variant:small-caps">Vrieze | Carney pllc</span></span><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E;mso-ligatures:standardcontextual">3909 California Avenue SW</span><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E;mso-ligatures:standardcontextual">Seattle, WA 98116-3705 </span><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E;mso-ligatures:standardcontextual">Phone: 206.938.5500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E;mso-ligatures:standardcontextual">Fax: 206.535.6264<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E;mso-ligatures:standardcontextual"><a href="mailto:Carney@WestSeattleLaw.com">Carney@WestSeattleLaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E;mso-ligatures:standardcontextual"><a href="http://www.westseattlelaw.com/">www.WestSeattleLaw.com</a></span><span style="font-size:10.0pt;font-family:Nyala;color:#FD664D;mso-ligatures:standardcontextual">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#FD664D;mso-ligatures:standardcontextual">deVrieze | Carney PLLC will be closed February 17, 2025, for President’s Day.
<o:p></o:p></span></p>
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