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Deductions & credits
It depends. If you moved out of the United States (US) on January 12 and will no longer be present in the US for the rest of 2026, then you would not meet the qualifications to be a considered a US person (for tax purposes) under the substantial presence test and will be subject to FIRPTA withholding on the sale of your property. If you plan to be in the US for at least 31 days during the 2026 tax year, you may still be considered a US person for the year under the substantial presence test and you may be exempt from FIRPTA withholding. You will need to provide a certified written statement to the buyer, that you are not a foreign person and are not subject to FIRPTA withholding (see #4 Exceptions to FIRPTA withholding).
Another thing to consider is that in most cases, it is the buyer's (transferee's) responsibility to determine if FIRPTA withholding is required, not the sellers. The buyer is considered the withholding agent. (see FIRPTA withholding agent).
The following links provide more information on FIRPTA, exceptions to FIRPTA, and other definitions to terms unique to FIRPTA:
- FIRPTA withholding
- Exceptions from FIRPTA withholding
- Definitions of terms and procedures unique to FIRPTA
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