Webcast: Disposition of U.S. Real Estate by Nonresidents: Taxation, Return Preparation (CAFIREH15)
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When: 07/14/2015
12:30 PM until 1:30 PM
Where: Webcast
United States
Presenter: Philip D. Hodgen Esq, LLM

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Registration Fees
Members $35
Non-Members $50

CPE: 1 hours
Level: Overview
Vendor: CalCPA
Category: Taxation
Prerequisites: None
Advanced prep: None

Who should attend: CPAs and lawyers.

Disposition of U.S. real estate by a nonresident investor generally triggers capital gain tax and a withholding requirement, and can include transfers of interests in corporations, partnerships and trusts. We'll cover the events that trigger capital gain recognition; the tax rate at which capital gain will be taxed; withholding rules; methods for reducing or eliminating withholding; and tax issues associated with different types of holding structures, such as eliminating branch profits tax on sale by a foreign corporation.


  • Identify events that trigger capital gain taxation upon disposition of real estate or interests in entities holding real estate
  • Identify and understand the withholding rules on disposition, and how to reduce or eliminate withholding.
  • Recognize the tax reporting requirements for the disposition of U.S. real estate interests, what tax returns must be filed and how are they prepared.

Major Topics
  • Dispositions that trigger capital gain taxation on U.S. real property investments
  • FIRPTA withholding and exemptions
  • ITIN documentation