Foreign Investment in United States Real Property

This course covers all United States tax aspects of nonresident real estate investment.

This course covers the following Topics:

• Effectively Connected Income
• FDAP Income
• Nonresidents – ECI vs. FDAP Income
• Effectively Connected Income
• Nonresidents – Net Election to Treat Real Property Income as ECI
• Foreign Investment in United States Real Property (“FIRPTA”)
• Nonresidents – FIRPTA
• FIRPTA – Withholding Obligations
• Nonresident Individuals – Transfer Taxes
• Structuring Nonresident United States Real Estate Investments