税

The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) requires buyers in certain transactions involving foreign sellers to withhold up to 15% of the amount realized by the foreign seller for federal taxes. 实现的金额通常是销售价格. 特别是:

• 如果房产的售价是300美元,000 or less and the buyer or a member of the buyer’s family has definite plans to reside at the property for at least half the year for each of the two years following the closing, 没有任何东西需要被扣留，也不需要报告.
• 如果房产的售价在300美元之间,$ 001和$1,000,000 and the buyer or a member of the buyer’s family has definite plans to reside at the property for at least half the year for each of the two years following the closing, 10% of the sales price must generally be withheld and reporting is required.
• If neither situation applies, 15% must generally be withheld and reporting is required.

The buyer must use IRS Form 8288 and IRS Form 8288-A to report and pay the tax.

可能. If an agent knows that a certification is false and fails to notify the buyer of this knowledge, 代理将负责向国税局缴纳税款. This payment is limited to the amount of commission that the agent earned in the transaction.

The seller may request an adjustment of the amount withheld from the IRS by filing a withholding certificate application (IRS Form 8288-B). 买方或其代理也可以要求进行此调整.

The IRS will generally act on the request within 90 days of receipt of an application. A seller who applies for an adjusted withholding must notify the buyer in writing that the certificate has been applied for no later than the closing date. Since the seller’s agent may not make the request on behalf of the seller, the seller’s agent should discuss the withholding certificate with the seller as an option during the negotiation process.

The IRS allows a seller to exclude from his taxable income a gain of up to $250,卖掉他的房子(或500美元),(如已婚人士共同申请)，如他:

1. owned the home and used it as his principal residence during at least two of the last five years before the sale
2. didn’t acquire the home through a 1031 exchange during the past five years
3. didn’t exclude a gain on another home sold during the two years before the current sale.

65岁时, 房主可额外获得10美元,000 homestead exemption and a tax freeze on the amount of school taxes they pay for as long as they own the home (provided improvements are limited to normal repairs and maintenance). 老人是否应该在德克萨斯州购买一处新的宅基地, he may apply to proportionally transfer the school-tax-freeze benefit to his new home. This transfer is referred to as tax-freeze portability and is designed to keep senior citizens from experiencing huge increases in school taxes upon moving.

The tax freeze for school taxes on a new homestead following such transfer is determined by calculating the percentage of school taxes that are frozen on the current homestead and applying that percentage to the school taxes of the new home. 例如, 如果房主为目前的宅基地支付了100美元的学校税, 但如果没有税收冻结，就必须支付400美元, 缴纳的学校税的比例是25%. If the school taxes on the new home would normally be $800 in the first year, tax-freeze portability results in school taxes of $200 (or 25% of $800) on that home.