Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S. real property interest must withhold tax if the transferor (seller) is a foreign person. To inform _____________ (the “Transferee”) that withholding of tax is not required upon the disposition of a U.S. real property interest by ______________ (the “Transferor”), the undersigned hereby certifies the following on behalf of the Transferor:
1. That the Transferor is the owner of the following described property, to wit:
Block: _____________ Lot: _____________ County: ______________
2. The Transferor is not a non-resident alien for purposes of the U.S. income taxation (as such term is defined in the Internal Revenue Code and Income Tax Regulations).
3. The Transferor’s U.S. taxpayer identification number (Social Security Number) is _______________.
4. The Transferor’s address is _________________.
5. The Transferor understands that this certification be disclosed to the Internal Revenue Service by the Transferee and that any false statement contained herein could be punished by fine, imprisonment or both.
UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS CERTIFICATION AND TO THE BEST OF MY KNOWLEDGE AND BELIEF IT IS TRUE, CORRECT AND COMPLETE, AND I FURTHER DECLARE THAT I HAVE AUTHORITY TO SIGN THIS DOCUMENT ON BEHALF OF THE TRANSFEROR.