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关于:对外国公民出售在美物业售价的预扣税要求,指南
DIRECTS     2019-08-27 14:40

美国国税局对外国人

在美出售物业征税数额的百分比

美国国税局要求产权过户公证公司对外国人在美出售的房地产售价预扣一定比例的税金。如下表所示:售价为100万美元以上者预扣15%的税金;售价在30万零1美元到100万美元之间者预扣15%或10%;售价是30万美元或以下者预扣15%或0%。对于两档数额较小的售价征税预扣要求是:当买主一方,购得房产的意向是自住房时,卖主才能够符合按低比例征收预扣税的条件。


Screenshot 2019-08-25 at 8.27.57 PM.png

A. 什么人算外国人?

在美的外国人应是非居民个体、外国企业、外国合伙人、外国信托、外资房地产。


B. 什么人算非居民个体?

满足以下两个条件的个体为非美国居民: (1)不是美国公民,(2)不是合法在美国全职工作的居民。

例一:一个居住在巴黎的美国公民出售他在洛杉矶的度假屋-他是美国公民,出售时无论他生活在何处,则无需预扣税。

例二: 一个丹麦公民在美国有工作签证,在圣地亚哥生活和工作。当她出售在圣地亚哥的家时她是合法全职居民,则无需预扣税。

三:一个加拿大公民,持旅游签证并在一年内来美度假五个月,当她出售棕榈泉房产时,就需预扣15%或10%售价的税金。因为加拿大公民在美持有的是度假签证,她是非美国合法居民。


例四:一个加拿大公民,持旅游签证并在一年内来美度假五个月,出售她棕榈泉房产时,她有在美国的社安号,因她五年前曾在美国工作过,但在这种情况下也要预扣15%或10%的税金。原因是她在美持有的是度假签证而不是全职合法居民。虽然她有社安号这个现实,但也不能改变她出售房产时,既非美国公民也非美国居民的原则性事实 。



外国人在美售房产后

通常需等一年半才能获得预扣金的退还

按正常程序要求,外国售房者售房后需等一年半才能收回超额预扣税金。

预扣税程序举例:

2014年,中国公民辛迪和吉米在洛杉矶购买了一幢价值100万美元的房产。2016年1月,他们以120万美元卖出。预扣税是18万美元(120万美元X15%=18万美元)。国税局对该房产出售的征税通常应是增值额的15%(20万美元X15%=3万美元),即出售后实际盈利部分的税额最大是3万美元。

但辛迪和吉米约有15万美元的预扣税金要等待退还(18万一3万=15万)。

在正常程序下,产权过户公证公司会将18万美元预扣税金在完成过户后 (即2016年1月时 )就交给了国税局,等2017年1月完成了个 人报税后(他们只能在出售房屋后的下一年度也即2017年才报税),辛迪与吉米在2017年6月左右才能获得15万美元(18万预扣税-3万实收税=15万)预扣税金的退还。

啊哟!在产权过户以后,国税局一直把持着他们的15万美元,即不付他们利 息也不退还本金,直到17个月后才将其还之。


优秀的房地产经纪人能够指导外国售房者填写国税局要求的8288-B期权申请,让外国售房者可以在三个月左右合法收回超额的预扣税金。

什么是8288-B期权申请?

外国售房者在售房后,可以向国税局提交这个8288-B申请表。在等待国税局审核8288-B表的过程中,产权过户公证公司可将预扣税金存入该客户专属的信托账户里。如能填写并提交了8288-B申请表,进入该程序后,比起 在过户时产权公证公司就直接将这笔预扣税交到国税局手里,这时外国售房者就可提前一年多收回超额预扣税金。


填写和申请8288-B举例: 

以上述作同一出售为例,不同的是这次辛迪和吉米用了税务专家(如DIRECTS公司)在产权过 户之前就填写并申请了8288-B表,而公证公司也同意将18万存入该客户专属信托账户里。

如操作得当,国税局会在2016 年5月批准解冻存在专属信托账户里的15万,而公证公司只需向国税局缴纳要求的3万税金。在公证公司收到预扣税证书的当日,即可直接退还15万给售房者。比起走正常程序,辛迪和吉米提前了一年就收回了退税 。


所以,售房者使用提供填写8288-B并帮助申请预扣税证书的服务能使其直接获得巨大的利益。



外国售房者为获得退款

必须首先尽快获取美国纳税人身份号(ITIN)

作为一个外国售房者什么时候可以首次申请美国纳税人身份号(ITIN)?

答: 外国售房者首次申请时,必须在他们签署了其美国房地产的出售协议之后。 


外国售房者需向国税局提交什么材料才能获取 ITIN号? 

答:外国售房者必须提交:(a)签署的卖房协议复印件。(b)外国售房者护照的公证副本。(c)美国国税局其它相关的表格。


外国售房者在哪里办理其护照的公正副本?

答: 公证护照应由以下机构办理:

  1. 售房者所属国家在美国的领事馆(如洛杉矶的加拿大领事馆)。注:许多国家在美国的领事馆不为其公民提供此项服务。

  2. 售房者所属国家签发护照的政府部门。(如加拿大的温哥华政府护照办公室。注:许多国家护照办理部门不提供此项服务。

  3. 有些美国国税局办公室可以办理外国人护照公证的手续。

  4. 美国国税局特批的在美境内或境外的私人税务专家(即国税局批准接受的公证代理)可以承接护照公证业务。DIRECTS公司就是 美国国税局批准接受的可以公证外国护照的代理公司,在加州的亚凯迪亚市及棕榈沙漠都有分公司。


注意:在过去3年内申请的没有用于报税的ITIN’s (美国纳税人身份号) 会失效。为了验证ITIN是否有效,请致电美国国税局 1.800.908.9982 (如果本人在美国) 或1.267.941.1000(如果本人不在美国) 。


特别声明:本文由加州DIRECTS税务服务公司提供,内容只为提供信息之用,不可将其视为对任何事物的专业、法律或税务建议。实际操作请咨询专业人士。




English Version:


A Guide to Tax Withholding Requirements for Foreign Citizen / Residents Who Sell US Property


Foreign Person IRS Withholding

The IRS requires the escrow co. must withhold 15% of the sales price on the sale of United States real property interests by foreign persons (on sales above $1,000,000), and either 15% or 10% on sales between $300,001 and $1,000,0000, and either 15% or $0 for sales of $300,000 and under. The lower withholding amount at both levels requires the buyer to purchase the property with the intent to use it as a residence.

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A. Who counts as a foreign person? 

A nonresident alien individual; a foreign corporation; a foreign partnership; a foreign trust; a foreign estate.


B. Who counts as a nonresident alien?

These are individuals who meet two conditions: (1) they are not US citizens, and (2) not (full-time) legal US residents.

Example (1). A US citizen living in Paris sells his Los Angeles vacation home—no withholding required on US citizens (no matter where they live at the time of sale).

Example (2). A Danish citizen has a US work visa, lives and works in San Diego and sells her San Diego home— no withholding on full-time legal US residents.

Example (3). A Canadian vacationing 5 months a year in the US on a Canadian tourist visa sells her Palm Springs house— 15% or 10% withholding required, the Canadian citizen is on a vacation visa in the US and is not a legal US resident.

Example (4). A Canadian vacationing 5 months a year in the US on a Canadian tourist visa sells her Palm Springs house, also happens to have a social security number from when she worked in the US 5 years ago—15% or 10% withholding required, the Canadian citizen is on a vacation visa in the US and is not a full-time legal US resident, the fact that she has a social security number does not change the fundamental facts that she is not a US citizen nor a US resident at the time of sale.


A Foreign Seller Generally Waits up to A Year and A Half for A Refund of the Withholding Tax

The Normal Process Requires A Foreign Seller to Wait up to A Year and A Half for a Refund of theExcess Foreign Seller Withholding Tax.


Normal Process Example: 

In 2014, Chinese citizen/residents Cindy & Jimmy purchase a Los Angeles house for $1,000,000. In January 2017, they sell the house for $1,200,000. The withholding tax on the sale is $180,000 ($1.2M x 15 percent = $180,000). The real income tax owed on this sale is approximately $30,000, because in the US property sales are generally taxed at a rate of 15 percent X appreciation ($200,000 x 15% = $30,000). In this case Cindy and Jimmy are owed a refund of approximately $150,000 ($180,000 - $30,000 = $150,000). In the normal process, Escrow sends the $180,000 Withholding Tax Into the IRS at the Close (January 2017). After waiting to complete a tax return in January 2018 (they can’t do a tax return until the year after the sale-2018). Cindy & Jimmy will receive a refund of $150,000 ($180,000 withholding tax - $30,000 real tax = $150,000) around July 2018. (18 months after the close. Yikes!!). Plus, they will receive no interest on the $150,000 the IRS held for 18 months.


A Good Realtor Can Guide The Foreign Seller to the IRS Form 8288-B Option, Which Allows the Foreign Seller to Receive A Release of the Excess Foreign Seller Withholding Tax In Around 3-4 Months

What is the 8288-B option? 

The Foreign Seller may file an IRS Form 8288-B application, and the escrow company may (at its discretion) hold the withholding tax in a Client Trust Account while the 8288-B is being reviewed by the IRS. THE 8288-B ALLOWS THE FOREIGN SELLER THE ABILITY TO OBTAIN A RELEASE OF THE EXCESS WITHHOLDING TAX UP TO OVER A YEAR EARLIER THAN IF THE WITHHOLDING TAX IS SENT INTO THE IRS AT CLOSING.


8288-B Example:

Same example as above, except Cindy and Jimmy’s Tax Professional (Such as DIRECTS) now prepares an 8288-B Application prior to the date of close and Escrow agrees to hold the $180,000 in a Client Trust Account. If done properly, the IRS approves the release of $150,000 (held in escrow trust account) in May 2017 (and Escrow sends into the IRS the required $30,000 tax). The day the withholding certificate is received, Escrow can release the $150,000 to the Sellers, over a full year earlier than Cindy & Jimmy would have otherwise received this amount via the normal process. This is the 8288-B withholding certificate request process—a tremendous potential benefit to the foreign seller.


To Obtain A Refund at Any Point, A Foreign Seller Must Procure A US Taxpayer ID Number (ITIN) As Quickly As Possible

When Can A Foreign Seller First Apply for A US Taxpayer ID Number (An “ITIN”)?
Answer: The Foreign Seller can only first apply once they have entered into a signed agreement to sell their US Real Estate.

What Must A Foreign Seller Submit to the IRS to Procure an ITIN?
Answer: The Foreign Seller must submit: (a) a copy of the signed Sales Agreement; (b) a certified copy of the Foreign Seller’s Passport; and (c) other assorted IRS Forms. 

How Does A Foreign Seller Obtain A Certified Copy of His or Her Passport?
Answer: By having the passport certified by:

  1. The US Embassy or Consulate in the non-US peson’s home contry. 

  2. A consulate office of the non-US citizen / resident’s home country located in the US (such as the Canadian Consulate in Los Angeles). Note: many countries do not offer this consulate service to their citizens.

  3. A government office in the foreign citizen’s home country which issues passports (such as a Canadian governmental passport office in Vancouver). Note: many countries do not offer this service in their passport offices.

  4. Some IRS Offices will certify foreign passports.

  5. Private tax professional in the US (or in foreign countries), specifically permitted by the IRS to certify foreign passports (an “IRS approved certifying acceptance agent”), such as DIRECTS.


Note: Previously issued ITIN’s not used on a US tax return within the prior 3 years will be invalidated. To determine if ITIN is still valid, phone the IRS at 1.800.908.9982 for ITIN verification (if you are in the US) and at 1.267.941.1000 (from outside the US).


Hereby  Declare:The information contained in this presentation is provided for informational purposes only, and should not be construed as professional legal or tax advice on any subject matter.

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