NONRESIDENT TAXPAYERS/ FOREIGN INVESTORS

Tax Services for Nonresident Taxpayers / Foreign Investors

SBC-CPA provides a variety of services to Nonresident Alien (NRA) taxpayers. The majority of our NRA clients are foreign investors in U.S. real estate or a U.S. based business.

Foreign Owners of U.S. Real Estate Property

Tax Compliance Services—we can assist with all phases of tax compliance, including:

Preparation of U.S. Income Tax Returns
Preparation of Local Tangible Personal Property Tax Returns
Sales and Tourist Tax Preparation and Remittance

FIRPTA Withholding Compliance and Planning
The sale of U.S. real estate by a foreign person is subject to a mandatory withholding tax equal to 10% of the selling price of the property. This withholding tax is referred to as FIRPTA (Foreign Investor Real Property Tax Act) withholding.

We can assist the seller in applying for FIRPTA Exemptions, reduced withholding requests, or requests for early refunds of FIRPTA previously withheld.

Application for Individual Tax Identification Numbers (ITIN)
Our Firm is an IRS Certified Acceptance Agent which allows us to pre-process your ITIN application so that it can be handled by the IRS more expeditiously.

Foreign Owners of U.S. Businesses

If you are a Nonresident owner of a U.S. based business, we can assist you in all areas of accounting and tax compliance for your business as well as provide planning

U.S. Residency determination—if you spend a significant amount of time in the United States each year, you could be considered a U.S. resident for tax purposes. We can assist you in making a determination on your tax residency.

Nonresident Taxpayers / Foreign Investors Forms and Organizers

Link to annual income tax organizer

Link to ITIN application

Link to FIRPTA Withholding checklist

Client Center

- Individual Clients
- Business Clients
- Client Employee

Join a scheduled video meeting with our staff.

Using Your 1040 Tax Portal
Using Your Client Organizer
Using File Exchange
How to Review My 1040
Remote Payroll

Phone: 407.847.7466 • Fax: 407.847.6641
Email: team@sbc-cpa.com