Firpta Non-Foreign Status Certification Form - Entity Transferor/seller

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Form 2
FIRPTA NON-FOREIGN STATUS CERTIFICATION
ENTITY TRANSFEROR/SELLER
Escrow No.: _______________________
Escrow Officer: _________________________
Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S.
real property interest must withhold tax if the transferor (seller) is a foreign person. For U. S. tax
purposes (including Section 1445), the owner of a disregarded entity (which has legal title to a
U.S. real property interest under local law) will be the transferor of the property and not the
disregarded entity. To inform the transferee (buyer) that withholding of tax is not required upon
the disposition of a U. S. real property interest by
(hereinafter referred to as "Transferor”), the undersigned hereby certifies the following on
behalf of Transferor:
1.
Transferor is not a foreign corporation, foreign partnership, foreign trust, or foreign
estate (as those terms are defined in the Internal Revenue Code and Income Tax
Regulations);
2.
Transferor is not a disregarded entity as defined in Treasury Regulation §1.1445-
2(b)(2)(iii);
3.
Transferor's U.S. employer identification number is______________________; and
4.
Transferor's office address is_____________________________________________
____________________________________________________________________.
(P.O. Box and mailing address may be provided in addition to, but not in lieu of, the office address.)
Transferor understands that this certification may be disclosed to the Internal
Revenue Service by transferee and that any false statement contained herein could be punished
by fine, imprisonment, or both.
Under penalties of perjury, I declare that I have examined this certification; and to the
best of my knowledge and belief, it is true, correct and complete. I further declare that I have
authority to sign this document on behalf of Transferor.
Signed:
Print Name:
Title:
Dated:
C:\law-docs\foreign\FIRPTA\Cert\masters\Entity.doc
05/25/04

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