Is an individual that has made the election to be treated as a resident of the U.S. under IRC 6013(g) subject to FIRPTA withholding when selling real property in the U.S.?
There seems to be contradictory information on this in the internet. I have found this IRS presentation where they say ( slide 8 ) that an individual that has made the 6013(g) election is a U.S. person (i.e., no FIRPTA withholding). However, some experts seem to have a different opinion (see here for example).
Also, if the answer to my question is yes, how would the individual go about filing a tax return to claim the tax withheld back? In general, a FIRPTA individual should file form 1040NR to claim the tax back, but in the case of a 6013(g) individual you would file either jointly with your U.S. spouse or separately, and in either case you would submit form 1040.
