What is FDAP Income?
U.S. source Fixed, Determinable, Annual or Periodic (FDAP) income is generally subject to taxation when amounts are paid to nonresident taxpayers. This article summarizes the key components of FDAP income.
Can a Non-US Person Buy US Real Estate?
The U.S. real estate market is an attractive investment opportunity for many non-U.S. individuals and businesses. This article and video discuss the rules and tax implications for non-U.S. investors in U.S. real property assets.
IRS Form 8288 and 8288-A for the Sale of Real Estate by a Non-US Person
When U.S. real property is sold, and the seller is a nonresident, there are certain reporting requirements and federal withholding taxes which may apply.