Understand the federal withholding and the Florida records you need before filing for a refund.
From US$499 · one-time fee, confirmed before we start
Florida has no personal income tax, but federal FIRPTA still applies to a qualifying foreign seller. Documentary stamp tax on a Florida deed is a separate closing tax, not FIRPTA withholding.Florida DORFlorida DORIRS Keep those lines separate when checking the amount paid at closing.
Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.
Start with the whole property sale, including any state records. Nolly.com is an IRS-listed Certifying Acceptance Agent. If you need an ITIN, your interview is a live video call. No mailing your original passport to the IRS.
The IRS has typically taken about 9 to 11 weeks for ITIN applications lately. Timing depends on the IRS and your application; that is not a FIRPTA refund timeline. Refund processing and any state filing follow their own process.
Claim back tax withheld when you sold U.S. property.
Includes:
Florida does not impose personal income tax, so an individual does not file a Florida personal income-tax return.Florida DOR That state rule does not remove the federal filing for a foreign seller’s U.S. property gain.
Florida deeds and other transfers of real-property interests can carry documentary stamp tax. It is paid to the recording official when the document is recorded; tax on a taxable unrecorded document goes to the Department of Revenue.Florida DOR Ask the closing agent to label that payment separately from money withheld for the IRS.
Identify the actual seller before applying this individual rule. If a corporation or another entity holds title, ask the preparer to review that ownership structure. Bring the deed and formation records rather than assuming that the owner’s citizenship settles every tax question.
Outside Miami-Dade, Florida’s deed documentary stamp rate is 70 cents per 100 U.S. dollars, or part of 100 U.S. dollars, of consideration. Miami-Dade uses 60 cents and may add a 45-cent surtax; the surtax does not apply to a deed transferring only a single-family dwelling.Florida DOR
Confirm the county and the property type from the actual deed. A Miami-Dade condo, vacant lot or mixed transfer should not be treated as a single-family transfer without review. The county detail belongs in the stamp-tax check, not in a different federal FIRPTA rate.
If a closing estimate differs from the final statement, ask the agent to explain the county calculation before preparing the return. Keep the final document and payment record so your preparer can distinguish the state transfer charge from a federal withholding credit.
Florida’s documentary stamp rules apply regardless of where the deed is signed or delivered. Consideration can include debt, liens or other value, not only cash received. The parties can remain liable even if their contract assigns payment to one side.Florida DOR
For an overseas seller, that makes the recorded deed and the mortgage payoff useful records. If a transfer involved debt assumption, an exchange or another noncash arrangement, describe it clearly. Do not use the net wire to your bank as a substitute for the transaction details.
Keep your Florida purchase statement too. Your federal gain calculation needs the property’s cost history, improvements and any rental depreciation. A documentary stamp bill proves a different tax payment; it does not establish the final federal gain.
Before closing, ask who will prepare the federal withholding forms and whether an IRS withholding certificate is being considered. A certificate request and a later refund return are separate routes.IRS Tell the closing agent early if you do not have an SSN or ITIN.
After closing, obtain the sale statement, deed, mortgage payoff and copies of the FIRPTA forms. Record the amount sent to the IRS independently of the documentary stamp charge. If the recorded deed or tax receipt is missing, ask the closing agent which Florida recording office received it.
Do not assume that a Florida exemption or a favorable state tax rule qualifies you for a federal exception. Our FIRPTA exceptions guide explains the separate IRS tests.
FIRPTA generally requires 15% withholding on the amount realized, with exceptions and reduced rates for certain sales.IRS The seller’s final federal tax is calculated on the return; withholding is a credit against that result.IRS A refund depends on the actual calculation and cannot be promised from the sale price alone.
A withholding certificate request on Form 8288-B is a separate process from a later refund return. If one was submitted, keep its date and the IRS response with the closing papers.IRS For an individual foreign seller, have the Form 1040-NR filing reviewed with the property history.
If an ITIN is needed, W-7 has a specific real-property exception and supporting-document rules.IRS Applying for the number alone does not claim your refund. Nolly.com’s FIRPTA refund service starts at US$499 and includes the ITIN application if you need one. Ask which state work is included in your quote.
Confirm ownership, the sale date and which authority received each withholding payment.
Your transactionGather the state documents explained above alongside the signed purchase and sale statements.
Property filePrepare the federal return with withholding evidence, and review any separate state filing. Keep notices for each authority.IRS
After closingYes. FIRPTA is federal. Florida’s lack of personal income tax does not remove qualifying federal withholding.Florida DORIRS
No. It is a separate tax on documents transferring Florida property, rather than federal withholding paid to the IRS.Florida DOR
No. Miami-Dade has its own base rate and possible surtax. The single-family dwelling exception to the surtax must be checked for the actual deed.Florida DOR
No. The Florida guidance says the location where the deed is signed or delivered does not remove the tax.Florida DOR
FIRPTA refund help starts at US$499 and includes the ITIN application if needed. Ask for the scope and price of any state filing before paying.
Only if the final tax and withholding credit produce that result. Withholding is not a guaranteed refund.IRS
More questions? See the full Nolly.com FAQ.
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
Checked against IRS.gov on October 3, 2026. General information, not tax advice.
Bring your closing and withholding records. We will review the federal filing and any ITIN you need.
