FOREIGN INVESTMENTS IN REAL PROPERTY TAX ACT (FIRPTA):
Pursuant to the Internal Revenue Code Section 1441, the deduction of a withholding tax on all fixed or determinable gross income shall be required of any non-resident alien individual, fiduciary, foreign partnership or foreign corporation unless exempt under provisions provided under said IRS Section.  Due to this additional tax complexity and potential tax liability for BROKER, BROKER has chosen not to manage properties owned by non-resident alien individuals, fiduciaries, foreign partnerships or foreign corporations without a valid US tax ID Number. OWNER ______ (is) ______ (is not) a non-resident alien individual, fiduciary, foreign partnership or foreign corporation.

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