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 外国人在美国拥有房产的“陷井“不单单是卖房时的10%预扣税，由买主代收， |
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h1买房交10%税,你听谁说的? -- nflfan2007 - (0 Byte) 2011-6-10 周五, 08:24 (564 reads) |
ceo/cfo
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加入时间: 2004/11/05
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作者：ceo/cfo 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
https://www.irs.gov/publications/p515/ar02.html
美国是个税务大国，投资需谨慎，税务要精通。 
进一步的暑期消遣读物：
FIRPTA creates a withholding mechanism under which the buyer (transferee) of any U.S. property purchased from a foreign person must withhold 10% of the purchase price at closing and remit it to the IRS within 20 days, instead of paying the full amount to the foreign seller. Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, is used. It also serves as the transmittal form for copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests. Form 8288-A must be prepared for each person for whom tax has been withheld. Copy B of Form 8288-A is retained by the withholding agent. The IRS will send a stamped Copy B of Form 8288-A back to the person subject to withholding, who can attach it to the U.S. tax return to receive credit for any tax withheld.
The 10% withholding applies to the amount realized, irrespective of the seller's gain on the sale of the U.S. real property. The amount realized is usually the sales price and includes the cash paid to the seller, the fair market value of any other property transferred by the buyer to the seller, and the outstanding amount of any liabilities assumed by the transferee. This withheld tax is treated as an advance payment against the actual individual or corporate capital-gains taxes discussed above.
Note that the 10% withholding is not the amount of tax actually due. It is simply an advance payment made at closing, and applied toward the foreign seller's U.S income tax obligation arising from the sale of the U.S. property. In this case, the foreign seller must file a U.S. income tax return for the year in which the property was sold. This return will show the gain derived from the disposition of the sale of the property and the amount of U.S. income tax due on the gain. The amount of the foreign seller's final U.S. tax obligation, or refund, is determined by crediting the withheld tax against the amount of income tax shown on the return. Additionally, some states, such as Hawaii, California, and Colorado, also have a withholding tax on sales of real estate located within their borders.
作者：ceo/cfo 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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