Virginia Department of Taxation
Form R-5E
Nonresident Real Property Owner Exemption Certificate
1501234 05/13
Part I. Owner/Seller
Part VII. Exempt Transfers of Real Property
SSN, FEIN, or Virginia Business Account
Gain on sale of principal residence up to
$250,000 ($500,000 on joint return) excluded
Name
from income pursuant to IRC § 121.
Like-kind exchange under IRC § 1031.
(If Trust) Name and Title of Fiduciary
Involuntary conversions eligible for tax
Address (of Fiduciary if Trust) Number & Street or Rural Route & Box
deferral under IRC §§ 1033 & 1034.
Tax free gift or inheritance under IRC § 102.
City or Town, State and ZIP Code
Tax free contribution for partnership interest
Daytime Phone Number
under IRC § 721.
(
)
Transfer of property pursuant to tax-free
corporate reorganization.
Part II. Type of Entity (check one)
Tax free contribution to corporation in
Individual
C-Corp.
exchange for stock under IRC § 351.
Trust/Estate
Partnership
Other transactions not subject to federal or
Virginia income taxes. Explain: ___________
LLC
S-Corp
_________________________________________
Part III. Property Information
_________________________________________
Legal Description
Address (Number and Street or Rural Route and Box Number)
For Assistance:
City or County
Write to:
Department of Taxation
Office of Customer Services
Part IV. Transaction Type (Check one)
P. O. Box 1115
Sales
Rental
Richmond, VA 23218-1115
Part V. Broker or Real Estate Reporting Person
Call:
804-367-8031
SSN, Fed. Employer Identification #, or Virginia Business Account #
Internet:
Name
Address (Number and Street)
To get forms: 804-367-8031
City or Town, State and ZIP Code
Part VI. Exemption for rental/lease gross annual
payments of less than $600 ...............
I, the undersigned, hereby certify that the condition cited applies to the property described herein and that this transaction,
property and/or income is exempt from the Nonresident Real Property Owner Registration Requirements.
Signature _____________________________________________________________ Date ______________________
Mail this certificate to: Department of Taxation, P. O. Box 1880, Richmond, VA 23218-1880