举例来说,如果一个外国人以 50 万美元的价格出售美国房地产,而房地产的基础价值为 30 万美元,那么销售收益为 20 万美元。 FIRPTA 要求的预扣税通常等于 500,000 美元的百分之十五 (15),即 75,000 美元。 当该外国人提交纳税申报表时,他们将报告 30 万美元的收益。 如果我们假设百分之十五 (15)% 的税率适用于全部收益,那么所欠税款仅为 45,000 美元。 该外国人将有权获得 30,000 美元的退款。 As an example, if a foreign person sells U.S. real estate for $500,000 and the basis of the real estate is $300,000, then the gain on the sale is $200,000. The withholding required under FIRPTA is generally equal to fifteen (15) percent of $500,000, or $75,000. When that foreign person files their tax return, they would report the gain of $300,000. If we assume that the fifteen (15) percent tax rate applies to the entire gain, then the tax owed would only be $45,000. The foreign person would then be entitled to a refund of $30,000.