North Carolina: federal FIRPTA + state info return. We handle the federal piece end-to-end for sellers, buyers, and North Carolina closing agents, with same-day intake response on every deal.
North Carolina is a special case. The state does not withhold tax at the closing table, but the buyer is required to file Form NC-1099NRS with the North Carolina Department of Revenue within 15 days of closing — an information return that reports the foreign seller's name, taxpayer ID, sale price, and closing date.
The foreign seller then files Form D-400 (nonresident individual income tax return) the following year and pays North Carolina income tax on the gain at the state's individual rate. Closing-table cash flow is federal FIRPTA only; the state tax is a downstream return-cycle obligation, not a closing-day check.
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 North Carolina title companies, closing attorneys, and foreign sellers across:
North Carolina does not withhold at the closing table, but the buyer must file Form NC-1099NRS (information return) with NCDOR within 15 days of closing. The foreign seller then pays North Carolina income tax on the gain via the D-400 nonresident return the following year.
Yes. North Carolina taxes the gain at its individual income tax rate via the state's nonresident return the year after closing. Because nothing is withheld at closing, the foreign seller pays the state liability out of pocket when filing — we brief every foreign-seller client on this cash-flow timing so it isn't a surprise.
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 North Carolina 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.