FIRPTA and Tax Questions to Review Early
When a foreign person disposes of U.S. real property, FIRPTA may require withholding in connection with the sale. Withholding is not necessarily the seller's final federal tax liability, and rates, exceptions and reduced-withholding procedures depend on the transaction and current law. Sellers should review the proposed sale with a qualified U.S. tax professional and the closing provider before accepting an offer. This guide does not determine whether a particular seller is a foreign person for tax purposes and does not calculate withholding.Source: Internal Revenue Service, FIRPTA withholding (accessed September 12, 2026).
In certain circumstances a seller may apply to the IRS for a withholding certificate, and the parties responsible for withholding report and remit it on the prescribed forms. Whether an application is appropriate, how it is prepared and how long the IRS takes to respond depend on the transaction and the IRS's current procedures; this guide does not promise approval or processing time. A qualified U.S. tax professional should advise on the seller's filing obligations after the sale, including any procedure for recovering withholding that exceeds the final tax due.Source: Internal Revenue Service, Withholding certificates (accessed September 12, 2026).Source: Internal Revenue Service, About Form 8288-B (accessed September 12, 2026).Source: Internal Revenue Service, About Form 8288 (accessed September 12, 2026).Source: Internal Revenue Service, Reporting and paying tax on U.S. real property interests (accessed September 12, 2026).
Beyond FIRPTA, the tax treatment of a sale may depend on the seller's residency and tax classification, ownership structure, property use, holding period, rental history, adjusted basis, transaction expenses, applicable treaties and current law. Questions about federal income tax on any gain, other federal taxes that may apply to investment income, rental-income reporting, estate or gift considerations, exchanges, treaty benefits, filing deadlines, reporting of foreign or U.S. accounts and home-country tax consequences belong with a qualified U.S. tax professional and, where relevant, an adviser in the seller's country of residence. This page does not calculate potential tax liability.
Florida imposes a documentary stamp tax on deeds and certain other transfer documents; the rate, the base and any Miami-Dade County surtax are set by statute and administered by the Florida Department of Revenue. Which party pays is a contract term. Property-tax prorations appear on the closing statement, and the Miami-Dade County Property Appraiser is the official source for the property's assessed values and exemptions. The closing provider prepares these figures for the specific transaction.Source: Florida Department of Revenue, Documentary Stamp Tax (accessed September 12, 2026).Source: Miami-Dade County Property Appraiser, Property Appraiser home page (accessed September 12, 2026).
Confirming Remote-Signing Requirements
Some transaction steps may be handled electronically or from abroad. Florida law authorizes remote online notarization by an online notary public physically located in Florida, and additional statutory conditions apply when the signer is outside the United States. The notary must confirm identity through audio-video communication that meets the statutory requirements, obtain the principal's consent where required, and record and retain the session. A lender, title or closing provider, recording office or foreign jurisdiction may impose further requirements, and some documents may require in-person notarization, legalization, authentication or an apostille. Whether remote completion is available should be confirmed with the closing team before relying on a remote closing.Source: Florida Legislature, Florida Statutes section 117.265, Online notarization procedures (accessed September 12, 2026).
A power of attorney is sometimes used when the seller cannot sign personally. Florida law governs how a power of attorney is executed and when it is valid, and the title or closing provider and any other party relying on it decide whether to accept it for the specific transaction. A power of attorney executed outside the United States may need additional authentication before it can be used or recorded in Florida. A Florida real estate attorney should prepare or review the instrument; real estate representation does not determine the legal validity of documents.Source: Florida Legislature, Florida Statutes chapter 709, Powers of Attorney and Similar Instruments (accessed September 12, 2026).