Yes, there are a number of exceptions to FIRPTA withholding requirements. They can reduce or completely eliminate the required withholding. Under FIRPTA, you do not have to withhold in the following situations but still need to meet notification requirements:  a. The most common and logical exception is when the seller is not a ‘Foreign Person’. In this case, the seller needs to provide the buyer with an affidavit certifying that the seller is not a Foreign Person and providing the following information about the seller: name U.S. social security number (SSN) or taxpayer identification number (TIN) physical address b. Another exception applies when the transferee purchases the property for use as a residence and the amount realized (sales price) is lower than or equal to $300,000. If this is the case, either you or a member of your family must reside at the property for a minimum of 50% of days this property is used by anyone during each of the first two 12-month periods after the transfer date. To meet requirements for this exception, the transferee must be an individual, the days the property will be vacant are not to be counted toward the total number of days, and the buyer needs to elect to waive withholding. c. As of February 16, 2016, a reduced withholding equal to 10% of the sales price is due in the following cases: the buyer is purchasing property that will be used as their residence the sales price is between $300,000 and $1,000,000 the buyer elects to waive withholding In this case, either the buyer or a family member must reside at the property for a minimum of 50% of days this property is used by anyone during each of the first two 12-month periods after the transfer date. d. The property disposed of is an interest in a U.S. (domestic) corporation in case any class of corporation stock is traded on an established securities market on a regular basis. This exception does not apply to certain dispositions of substantial amounts of interests which are not traded publicly in otherwise publicly traded corporations. e. If the seller obtains a withholding certificate from the IRS which either reduces or completely eliminates the withholding requirement on the grounds that the interest is not a U.S. real property. In this case, the buyer must obtain a copy of the Withholding Certificate and retain it in their records for at least 5 years. f. In case a foreign corporation or a single-member LLC subject to FIRPTA withholding has ‘checked the box’ on the applicable IRS form to be taxed as a domestic entity, the corporation or LLC are exempt from withholding. Since domestic corporations are not subject to the withholding rules under FIRPTA, withholding requirements do not pertain to entities which have elected to be taxed as a domestic corporation. However, to fully comply with the regulations, the entity must: fill out Form 8332 with the IRS obtain an IRS approval provide evidence of this status to the buyer In addition, the buyer is required to retain a copy of the approval in their record for at least 5 years.