zhaiwb
Returning Member

Should I have FIRPTA withholding applied as a Resident Alien selling the property on January 12th?

I have been in the US for 365 days every year for the past three years (2023, 2024, 2025) on H-1B visa, and have been using 1040 to file my taxes. So this year I sold my property on Jan 12th, which doesn't make me meet the substantial presence test rule #1 that having to be in the US for at least 31 days in current year since it's Jan 12 is 12 days only; so should I have FIRPTA applied to me or not?

 

Thanks