Texas: federal FIRPTA only. We handle the federal piece end-to-end for sellers, buyers, and Texas closing agents, with same-day intake response on every deal.
Texas has no individual income tax and no nonresident-seller withholding regime. A foreign seller closing in Texas faces only the federal FIRPTA 15% withholding at the closing table — nothing for the state, no state return obligation on the gain, no state-level reduction certificate to chase.
This makes Texas one of the cleanest U.S. states for foreign-investor real estate exits. Federal FIRPTA can still be reduced to actual tax (often zero) via Form 8288-B filed before closing.
FIRPTA is federal — every Form 8288, 8288-A, and 8288-B routes to the IRS Ogden Service Center regardless of property location. We coordinate with Texas title companies, closing attorneys, and foreign sellers across:
No. Texas has no individual income tax and no state-level nonresident-seller withholding. Federal FIRPTA at 15% of the gross sales price is the only withholding obligation on a Texas foreign-seller closing.
No. Texas does not impose individual income tax, so the foreign seller's only U.S. tax exposure on the gain is the federal capital-gains tax reconciled via Form 1040-NR the year after closing.
Yes. FIRPTA is a federal tax regime; the IRS Ogden Service Center processes every Form 8288, 8288-A, and 8288-B regardless of the property's state. We coordinate with Texas title companies and closing attorneys nationwide via email, secure file upload, and our intake at firptaincometaxwithholding.com/#intake. Same-day response on every intake.
Same-day response. No fee to your title company. No surprises at closing.