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FIRPTA withholding refunds

Sold U.S. property? Find out whether you're owed a FIRPTA refund.

We prepare your non-resident return and claim back any FIRPTA tax withheld above what you owe.

From US$499 · one-time fee, confirmed before we start

The amount withheld at closing may exceed your final U.S. tax liability. We prepare your non-resident return and claim any refund you're entitled to.

How it works

Held back at closing, settled on your tax return

The 15% is a deposit, not your final tax bill. A U.S. tax return works out what you really owe and gives credit for what was already paid.

1At closing · The buyer

15% is held back

The buyer keeps 15% of the sale price and sends it to the IRS within 20 days. This is called FIRPTA withholding.IRS

The buyer files Form 8288
2After closing · The IRS

You get a stamped copy

The IRS stamps a copy of Form 8288-A and sends it to you. Think of it as your receipt for the tax paid on your behalf.IRS

Form 8288-A is your receipt
3Tax season · Nolly.com

We file your return

We report the sale on a U.S. tax return for non-residents and claim the money already paid. If more was held back than you owe, the IRS refunds the difference.

Form 1040-NR is the return

No U.S. tax number yet? If your number is missing from Form 8288-A, the IRS can't send you the stamped copy.IRS We can apply for your ITIN at the same time.

Try it

See how much may have been held back

The buyer holds back 15% of the sale price. Your tax is worked out on your profit. Move the sliders to see the gap.

Likely held back at 15%$75,000
Your profit, before tax$90,000

Illustration only, not tax advice. If the buyer will live in the home: 10% from $300,001 to $1,000,000, and no withholding at $300,000 or less. Otherwise 15%.IRS Your real tax depends on your costs and your situation.

A mother and her adult daughter at a kitchen counter looking through a folder of property papers
Send us your documents. We'll prepare your return.
Is this for me?

Who needs a FIRPTA refund review? Choose your situation.

  • You don't live in the U.S. and you sold a house, condo or land there.
  • The buyer or the closing lawyer held back money from what you were paid.
  • You're not sure if you can get any of it back, or how to ask.
  • You don't have a U.S. tax number yet. We can help with that too.
Selling soon?

You may be able to ask the IRS to hold back less, before closing

The form is called 8288-B. Send it to the IRS on or before the closing date, and tell the buyer in writing that you did. If the IRS agrees, less money is taken from the sale.IRS

90 daysThe IRS normally answers within 90 days of getting everything it needs. Start early.IRS
FIRPTA refund requirements

Here's what you'll need.

If you're missing something, tell us. We'll work out the next step with you.

Your closing statement

The sale paperwork from the closing lawyer or title company. It shows the price and what was held back.

Form 8288-A, if it arrived

The IRS-stamped copy. Not here yet? That's common. Tell us and we'll check what is missing.

What you paid for the property

The purchase price, plus big costs since: renovations, legal fees and selling costs.

Your passport

Only if you need an ITIN. We check it with you on a video call.

FIRPTA refund pricing

Clear fees. Know what's included.

Fees are in U.S. dollars and confirmed before we start. They are Nolly.com's service fees, separate from the tax that was withheld at closing.

FIRPTA refund

Claim back tax withheld when you sold U.S. property.

fromUS$499one-time fee
Request a FIRPTA review
Price set by complexity and confirmed before we start.

Includes:

  • Closing statement and Form 8288-A reviewed
  • Form 1040-NR prepared to claim the refund
  • Filed with the IRS
  • Status updates
  • ITIN application included, if you need one
Questions

Common questions about FIRPTA refunds

When someone who isn't a U.S. resident sells U.S. property, the buyer has to keep 15% of the amount realized, mostly the sale price, and send it to the IRS. It is a deposit toward your tax, not the final bill.IRS

The 15% is taken from the price. Your tax is worked out on your profit. If the 15% is more than the tax you owe, you file a U.S. return and the IRS refunds the difference.Pub. 519IRS

The IRS says to allow up to 6 months for refunds of tax shown on Form 8288-A. Before that you wait for the buyer's filing and the stamped copy, and the IRS sets that pace. Nobody can promise a date.IRS

Yes. You need an SSN or an ITIN to claim the credit. If you can't get an SSN, you apply for an ITIN once there is a signed sale contract. Without your number on Form 8288-A, the IRS can't send you the stamped copy.IRSIRS

Sometimes. You can ask the IRS for a withholding certificate with Form 8288-B, on or before the closing date. The IRS normally decides within 90 days of a complete application. There are also exceptions for a buyer who will live in the home.IRSIRS

The buyer may be liable for the tax, plus penalties and interest.IRS You still need to report the sale and pay any tax on your profit. Don't skip the return because nothing was held back.

Yes. FIRPTA applies to any foreign person. A Canadian selling a Florida or Arizona condo usually has 15% held back and files Form 1040-NR to settle it.IRS Our guide to getting an ITIN from Canada covers the tax number.

We prepare and file your Form 1040-NR and claim the money held back, using your stamped Form 8288-A. Our fee starts at US$499, in U.S. dollars, and is confirmed before we start. It is separate from the tax that was withheld at closing. If you need an ITIN, the application is included in that price.

Sources: FIRPTA withholding · Instructions for Form 1040-NR (2025) · Form 8288-B and instructions (Rev. 12-2025) · Instructions for Form 8288 and Form 8288-A · Exceptions from FIRPTA withholding. Checked October 1, 2026. General information, not tax advice.

Find out whether you're owed a FIRPTA refund.

Your next step: tell us about your sale. We take it from there.