FIRPTA & Foreign Real EstateAnswered

My US property sits in a single-member LLC — for FIRPTA, is the LLC the seller or am I?

R8
ravi_8c21new member
May 10, 2026 1,980 views 1 answer
firptadisregarded-entitysection-1445transferor

I'm a non-US person and my Florida rental is titled in a single-member LLC that's disregarded for US tax. We're about to sell, and the buyer's title company keeps asking who the 'foreign transferor' is. The LLC is a US entity with its own EIN, so does that make the LLC the seller for FIRPTA, or does the buyer look through to me? I want to know whose name and TIN go on the withholding paperwork.

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