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FIRPTA 1980: Foreign Investment in Real Property Tax Act of 1980 - Primary legislation governing the withholding of tax on dispositions of U.S. real property interests by foreign persons

IRC Section 1445: Internal Revenue Code Section 1445 - Specific provisions for withholding of tax on dispositions of U.S. real property interests

IRC Section 7701(b): Internal Revenue Code Section 7701(b) - Defines resident and non-resident status for tax purposes

Treasury Regulations ยง 1.1445-2: Detailed regulations implementing FIRPTA withholding requirements and exceptions, including specifications for non-foreign affidavits

IRS Form W-9 Requirements: Requirements for Request for Taxpayer Identification Number and Certification, which relates to proving US person status

State Real Estate Requirements: State-specific requirements for real estate transfers and notarization of non-foreign affidavits

TIN Declaration Requirement: Requirement to include seller's taxpayer identification number in the affidavit

Perjury Statement Requirement: Mandatory inclusion of a statement that the affidavit is made under penalty of perjury

Execution Timing Requirement: Requirement that the affidavit must be executed before or at the closing of the real estate transaction