FIRPTA Withholding & Form 8288 Deadline Calculator

Estimate standard FIRPTA withholding based on the buyer’s intended residential use, amount realized and amount allocable to foreign transferors. Calculate a general Form 8288 deadline and print a transaction summary—without entering names or taxpayer IDs.

Deadline guide FIRPTA desktop software — $199

1 · Transaction facts

Estimate FIRPTA withholding

Total amount realized for property ($)Not necessarily the seller’s cash proceeds. May include assumed liabilities or other consideration.

Amount allocable to foreign transferor(s) ($)For joint U.S./foreign sellers, allocate based on IRS rules; defaults to the full amount.

Buyer’s qualifying residential-use factsGenerally definite plans for buyer or family to reside at least 50% of occupied days in each of the first two 12-month periods following transfer.

Date of transfer / closing

Withholding certificate status

This estimator covers the common sale of U.S. real property by foreign transferors under IRC 1445(a). It is not designed for special entity distributions, partnerships or nonstandard transfers.

Which FIRPTA rate generally applies?

Amount realized	Qualifying buyer residence?	General withholding
$300,000 or less	Yes	0%
Over $300,000 to $1 million	Yes	10%
Over $1 million	Either	15%
Any amount	No / not verified	Generally 15%

The property-wide amount realized determines whether the residential reduction applies, even when only part is allocable to a foreign transferor. Special exceptions, certificates and seller classifications may change the result.

Deadline note

Form 8288 and withholding generally are due by the 20th day after transfer. If a withholding-certificate application was submitted on or before the transfer date, special remittance timing generally applies; the tool will not incorrectly show an ordinary due date in that situation.

Official IRS references: Instructions for Forms 8288 and 8288-A and FIRPTA withholding guidance.