Nonresident Aliens (i.e. non-US citizen; non-green card) selling US residential real estate are required to file US tax filings:
- IRS Form 1040-NR
- supporting schedules, including Schedule D
- others


Nonresident Alien (Foreign person) selling real estate located in the US is subject to tax withholding under FIRPTA. The buyer is obligated to withhold 15% FIRPTA tax on the GROSS Sale price. The 15% may be lower (0% or 10%) depending on the particular situation.


The Foreign Person (Seller) may request for a lower or no tax withholding, by timely filing with the IRS the required Form 8288-B and supporting information.



Check out this IRS site for more guidance
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