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If you are disposing of real property situated in the U.S., you are subject to a non-resident withholding tax of 10% of the gross sales price.
You may make request to have the 10% non-resident tax withheld on the net capital gain on the disposition instead of the gross sales price by filing form 8288-B with the I.R.S. and obtaining a withholding certificate.
You are required to file a U.S. tax return for the taxation year in which the disposition took place. If you are disposing of real property that you have been renting, you must have filed your U.S. tax returns reporting the rental income and expenses up to the date of disposition, and paid all of the tax due in order to avoid penalties and interest.
The withholding requirement is eliminated if the purchase price of the property is under $300,000 and the purchaser intends to use the property as a personal residence.