The foreign seller has no ITIN yet. Does that stop the FIRPTA filing?
We are a small title team and the seller is from Mexico. The sale is moving fast, but the seller still does not have an ITIN, and the buyer is asking whether that means the whole FIRPTA package has to wait. I am worried that people are treating the missing tax number like a reason to stop the compliance flow entirely.
What I need is the procedural rule. If Form 8288 and 8288-A still have to be filed even without the seller's TIN, I want to say that clearly and keep the closing checklist moving while we handle the identity issue in parallel.
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