Affidavit of Non-Foreign Status Template: FIRPTA Seller Certification

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Affidavit of Non-Foreign Status Template

Date: [Date]

To: [Buyer / Transferee Full Name]

Address: [Address]

From: [Seller / Transferor Full Name]

Address: [Address]

1. Transferor Information

Transferor Name: [Full Legal Name]

Taxpayer Identification Number: [SSN / EIN / ITIN]

Home Address or Office Address: [Full Address]

If the transferor is an entity, entity type:

[Corporation / LLC / Partnership / Trust / Estate / Other]

2. Property Information

Property Address: [Property Address]

City, State, ZIP Code: [City, State, ZIP Code]

Legal Description, if applicable:

[Insert legal description]

Closing or transfer date, if known:

[Date]

3. Certification of Non-Foreign Status

The undersigned transferor certifies that the transferor is not a foreign person within the meaning of Internal Revenue Code section 1445.

This certification is made for the purpose of informing the transferee that withholding of tax is not required under FIRPTA with respect to the transfer of the U.S. real property interest described above.

4. Additional Transferor Statement

The transferor further states that:

the name shown in this certification is the transferor’s correct legal name;

the taxpayer identification number shown in this certification is the transferor’s correct U.S. taxpayer identification number;

the address shown in this certification is the transferor’s correct home address or office address.

5. Optional Transaction Reference

This certification relates to the following agreement or transaction, if applicable:

Purchase Agreement Date: [Date]

Buyer Name: [Full Name]

Seller Name: [Full Name]

Escrow or Closing Reference Number: [Number]

6. Optional Entity Clarification

If the transferor is signing on behalf of an entity, the signer states:

Name of Entity: [Entity Name]

Signer Name: [Full Name]

Title or Authority: [Title]

7. Penalties of Perjury Statement

Under penalties of perjury, I declare that I have examined this certification and that, to the best of my knowledge and belief, it is true, correct, and complete.

8. Signature

Transferor Signature: __________________________

Name: [Full Name]

Date: [Date]

If signed for an entity:

Authorized Signer Signature: __________________________

Name: [Full Name]

Title: [Title]

Date: [Date]

9. Optional Buyer Acknowledgment

Buyer / Transferee Acknowledgment: __________________________

Name: [Full Name]

Date: [Date]

10. Optional Notary Acknowledgment

State of [State]

County of [County]

On this [Day] of [Month], [Year], before me, the undersigned notary public, personally appeared [Name of Signer], known to me or satisfactorily proven to be the person whose name is subscribed to this instrument, and acknowledged that they executed the same for the purposes stated herein.

Notary Public Signature: __________________________

Name: [Notary Name]

My Commission Expires: [Date]

11. Optional Closing File Note

Closing Agent / Escrow Holder: [Name]

File Number: [Number]

Retention Note: Buyer or closing file should retain this certification with the transaction records. The regulation says the transferee must generally retain the certification until the end of the fifth taxable year following the year of transfer.

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Affidavit of Non-Foreign Status Template: FIRPTA Seller Certification

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Affidavit of Non-Foreign Status Template — quick answers

Reviewed July 2026 Free download, PDF & DOCX

What is an affidavit of non-foreign status?

An affidavit of non-foreign status is a written certification given by a seller or other transferor to a buyer in a transaction involving a U.S. real property interest. Its purpose is to certify that the transferor is not a foreign person, so FIRPTA withholding is not required if the certification otherwise satisfies the rule.

Why do you need an affidavit of non-foreign status?

You need an affidavit of non-foreign status to help document that the seller is not a foreign person for purposes of Internal Revenue Code section 1445. The IRS and Treasury regulations explain that a buyer of a U.S. real property interest generally has withholding obligations when the seller is a foreign person, but withholding is not required when a valid non-foreign certification is furnished.

When should you use an affidavit of non-foreign status?

Use an affidavit of non-foreign status before or at the time of transfer in a sale or other disposition of a U.S. real property interest when the seller is certifying non-foreign status to avoid FIRPTA withholding. Treasury regulations specifically say the certification must be furnished before or at the time of the transfer.

How to write an affidavit of non-foreign status?

Start with the seller’s full legal name, taxpayer identification number, and home address or office address. Then identify the property and the transfer, state that the seller is not a foreign person for FIRPTA purposes, and sign the certification under penalties of perjury. Treasury regulations also say no particular form or exact wording is required as long as the document meets the rule’s content requirements.

Can AI Lawyer help if sellers, buyers, and closing agents all need to review?

AI Lawyer can help by organizing the certification into clear sections so each reviewer can find the seller details, property information, and required FIRPTA language quickly. It can also add internal reference fields, closing notes, and placeholders that make updates easier to track. A consistent structure helps reduce repeated edits and lowers the chance of missing key details like the taxpayer identification number, property address, or signature requirements before closing.

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