---
title: "Match FIRPTA withholding to each seller and any withholding certificate"
url: "https://ailawframework.com/practice/residential-conveyancing-and-property/match-clearance-certificates-to-the-property-sellers/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A9-P20260916-2-US"
practice_area: "Residential Conveyancing & Property"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Match FIRPTA withholding to each seller and any withholding certificate

> For each seller, record the name on the contract, whether the file contains a non-foreign certification or an IRS withholding certificate, and the amount realized the lawyer supplies. Do not calculate a reduced rate.

Canonical page: https://ailawframework.com/practice/residential-conveyancing-and-property/match-clearance-certificates-to-the-property-sellers/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Residential Conveyancing & Property](https://ailawframework.com/practice/residential-conveyancing-and-property.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | For each seller, record the name on the contract, whether the file contains a non-foreign certification or an IRS withholding certificate, and the amount realized the lawyer supplies. Do not calculate a reduced rate. |
| What the lawyer must review | Section 1445(a) withholds on a disposition by a foreign person unless subsection (b) applies. Subsection (b)(5) covers a residence acquired for use as a residence where the amount realized does not exceed $300,000. Subsection (b)(4) covers a qualifying statement from the Secretary. The IRS page says the transferee must find out whether the transferor is a foreign person and may be liable if it fails to withhold. You match each certificate to the seller who is disposing of the interest and you decide the rate, including the 10 percent residence reduction in § 1445 where the amount realized does not exceed $1,000,000. |
| Written for | United States |
| Applies to | [Match clearance certificates to the property sellers](https://ailawframework.com/practice/residential-conveyancing-and-property/match-clearance-certificates-to-the-property-sellers.md) |

## Checking plan

- What the AI does: For each seller, record the name on the contract, whether the file contains a non-foreign certification or an IRS withholding certificate, and the amount realized the lawyer supplies. Do not calculate a reduced rate.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The IRS page's Question 9 discusses how a seller documents the $300,000 residence exception. Read that question before telling a buyer not to withhold.
- Seller certifications and passports are information relating to the representation. Keep them out of a public tool.

## Sources

- [26 U.S.C. § 1445 (withholding on dispositions of United States real property interests)](https://www.law.cornell.edu/uscode/text/26/1445) (checked 2026-10-22)
- [IRS: FIRPTA withholding](https://www.irs.gov/individuals/international-taxpayers/firpta-withholding) (checked 2026-10-22)
- [ABA Model Rule 1.6, Confidentiality of Information](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_6_confidentiality_of_information/) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*