Understand the federal withholding and the Texas records you need before filing for a refund.
From US$499 · one-time fee, confirmed before we start
Texas does not impose individual income tax, but a foreign seller can still face federal FIRPTA. Local property taxes and title-closing charges are separate items. Review the Texas closing records before claiming the IRS withholding credit.Texas LegislatureTexas ComptrollerIRS
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:
The Texas Constitution prohibits a tax on individuals’ net incomes.Texas Legislature Federal FIRPTA still needs review when a foreign person sells a U.S. real-property interest. If the seller is an individual, do not mistake the absence of a Texas individual income-tax return for the absence of a federal return.
Confirm who actually holds title. If a company or partnership owns the property, bring its records and tax number to the preparer. The individual-income rule does not answer every entity tax question.
Mark each closing deduction with its purpose. A property-tax adjustment, title insurance charge and IRS withholding payment are not three names for the same tax. Ask for an explanation of any line you cannot trace to a form or bill.
Texas has no state property tax. Local governments set rates and collect property taxes, while appraisal districts value property and process exemptions.Texas Comptroller That division tells you where to obtain records after you have left the country.
Appraisal districts value property as of January 1 each year. The Comptroller explains that ownership and conditions on that date matter to the property-tax process.Texas Comptroller Keep the appraisal record and local tax statement with the sale file.
If your question is a local tax payment or appraisal issue, contact the relevant local office. A federal FIRPTA return cannot correct the local property-tax account. Give your preparer the final closing adjustment, not only the initial estimate.
Texas title-insurance rules describe closing work that includes checking delinquent taxes and prorating current taxes between buyer and seller based on available information.Texas TDI The tax adjustment on your closing statement therefore needs to be read separately from federal FIRPTA withholding.
The TDI title FAQ explains that title premiums include title-search, examination and closing services. Title agents identify title problems that need correction.Texas TDI Keep the final title and closing documents so the legal owner and sale details can be matched to the tax package.
If you receive a later property-tax bill or correction, compare it with the original proration and ask the closing agent what was estimated. Do not treat it as additional FIRPTA simply because it arrived after the sale.
Ask the closing agent for the signed settlement statement, deed, title records and federal Forms 8288 and 8288-A. Put the local tax statements and tax-proration records in the same property folder, with their purpose clearly marked.
Bring the purchase statement and records of improvements. If the property was rented, add prior returns and depreciation schedules. Your preparer needs the property’s tax history to calculate the gain, rather than just the wire sent after mortgage payoff.
Check the seller’s name, ownership interest and tax number before the federal package is filed. If no ITIN was available at closing, the IRS has procedures for obtaining one and connecting it to the withholding record.IRS Read the federal exceptions guide if the buyer or agent thinks withholding should be reduced or omitted.
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 closingNo. The state individual-income rule and federal foreign-seller withholding are separate.Texas LegislatureIRS
No. Texas local governments collect property tax; appraisal districts handle valuation and exemptions.Texas Comptroller
No. Closing records support the federal tax calculation and withholding credit; they are not the return that reports the sale.IRS
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.
