DVC FIRPTA: What Foreign Sellers Must Know Before Listing on the DVC Resale Market
Helping non-US Disney Vacation Club sellers work through the tax implications and apply for refunds. The IRS wants you to pay taxes on any profits from the sale. If you did not profit from your sale, you will receive a full refund.
Your FIRPTA Options
Option 1 required for all non-US sellers
Basic Compliance
Required Minimum
one-time
- ✓ IRS Form 8288-B filing
- ✓ 15% withholding processed
- ✓ Title company coordination
- ✗ No ITIN application
- ✗ No refund request
ITIN + Refund
Get your money back
$250 + $600
- ✓ Everything in Option 1
- ✓ ITIN application (W-7)
- ✓ Refund request filed
- ✗ No tax return (1040NR)
Full Tax Service
Complete tax return
$250 + $1,200
- ✓ Everything in Option 2
- ✓ U.S. Tax Return (1040NR)
Pricing from HBI Tax. Contact them for current pricing.
15%
Withheld
75-100%
Refund
3-6
Months
Quick Facts
15% Withholding
Withheld from your sale proceeds at closing
Most Get Refunds
Most DVC sellers receive partial or full refunds
Form W-7 Required
Apply for an ITIN if you do not have a U.S. SSN
Hawaii HARPTA
Aulani sales have an additional 7.25% withholding
DVC Resorts
Bay Lake Tower
Boardwalk Villas
Grand Floridian
Old Key West
Polynesian Village
Riviera Resort
Saratoga Springs
Wilderness Lodge
Yacht & Beach Club
Aulani Hawaii
Animal Kingdom Lodge
Copper Creek
Grand Californian
Hilton Head Island
Vero Beach
Bay Lake Tower
Boardwalk Villas
Grand Floridian
Old Key West
Polynesian Village
Riviera Resort
Saratoga Springs
Wilderness Lodge
Yacht & Beach Club
Aulani Hawaii
Animal Kingdom Lodge
Copper Creek
Grand Californian
Hilton Head Island
Vero Beach
17 DVC Resorts
HBI Tax
Selling Aulani?
Hawaii has HARPTA: an additional 7.25% withholding on top of FIRPTA's 15%.
Learn more at dvcharpta.com →Why Trust Us
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List Your DVC with DVC Sales →FIRPTA Tax Guide for Non-US Disney Vacation Club Sellers
Dedicated to helping Disney Vacation Club members who are non-residents of the United States understand and complete the required tax forms to avoid or expedite their tax refund.
15% Withholding
Withheld from sale proceeds at closing
Most Get Refunds
Most DVC sellers get partial or full refund
Form W-7 Required
Apply for an ITIN if no U.S. SSN
Hawaii HARPTA
Aulani adds 7.25% on top of FIRPTA
3-6 Month Timeline
Typical IRS processing time
Disney Vacation Club Resorts
FIRPTA applies to all DVC property sales, regardless of which resort you own.
Bay Lake Tower
Boardwalk Villas
Grand Floridian
Old Key West
Polynesian Village
Riviera Resort
Saratoga Springs
Wilderness Lodge
Yacht & Beach Club
Aulani Hawaii
Animal Kingdom Lodge
Copper Creek
Grand Californian
Hilton Head Island
Vero Beach
Bay Lake Tower
Boardwalk Villas
Grand Floridian
Old Key West
Polynesian Village
Riviera Resort
Saratoga Springs
Wilderness Lodge
Yacht & Beach Club
Aulani Hawaii
Animal Kingdom Lodge
Copper Creek
Grand Californian
Hilton Head Island
Vero Beach
17 DVC Resorts Worldwide
What is FIRPTA?
The Foreign Investment in Real Property Tax Act (FIRPTA) requires non-US residents selling real property to pay taxes on profits from the sale. If there is no profit, the seller should apply for a refund.
FIRPTA was enacted in 1980 to ensure that foreign investors pay U.S. taxes on gains from selling U.S. real estate. The law applies to all types of real property, including timeshares like Disney Vacation Club memberships.
The current withholding rate is 15% of the gross sales price. If you sell your DVC membership for $20,000, $3,000 will be withheld at closing and sent to the IRS, even if you lost money on the sale. This is why understanding the refund process is so important.
Important: This is NOT a Tax
FIRPTA is a withholding, similar to a deposit to make sure you file and pay the required U.S. tax. The amount withheld is only a rough estimate.
When you file a federal 1040 tax return, you compute the property tax liability and can get a refund of any tax previously paid but not owed.
For most DVC sellers who purchased at higher prices than today's resale values, there is no capital gain, meaning you should receive a full refund of the withheld amount.
Your FIRPTA Options
Choose the service level that is right for you. Option 1 is required for all non-US sellers.
Basic Compliance
Required Minimum
one-time fee
- IRS Form 8288-B filing
- 15% withholding processed
- Title company coordination
- No ITIN application
- No refund request filed
All non-US sellers must complete this step
IRS keeps your 15% until you file for refund
ITIN + Refund
Get your money back
$250 + $600 add-on
- Everything in Option 1
- ITIN application (W-7)
- Refund request filed
- No U.S. tax return (1040NR)
You need an ITIN to claim any refund from the IRS
Full Tax Service
Complete tax return filing
$250 + $1,200 add-on
- Everything in Option 2
- U.S. Tax Return (1040NR)
- Full tax compliance covered
Best for sellers with complex U.S. tax obligations
Pricing from HBI Tax. Contact them for current pricing and to get started.
HBI Tax
Kissimmee, FL — Specializing in FIRPTA for DVC sellers
HBI Tax has helped hundreds of non-US DVC sellers work through the FIRPTA process. Their team understands the specific requirements for Disney Vacation Club transactions and can guide you through all three service tiers.
Selling Aulani? Hawaii Has HARPTA Too.
If you own Aulani, Disney's Hawaii resort, you are subject to both FIRPTA (federal) and HARPTA (Hawaii). HARPTA adds an additional 7.25% withholding on top of FIRPTA's 15%. That means up to 22.25% of your sale price could be withheld at closing.
Learn more at dvcharpta.comReady to Sell Your DVC?
DVC Sales has helped over 10,000 families buy and sell Disney Vacation Club memberships. Our commission is just 6.9%, with 25 years of resale experience and listing on 3 MLS platforms.
List Your DVC with DVC Sales →DVC FIRPTA is an informational service of DVC Sales. We are not a tax firm. The information on this site is educational only. Please consult a qualified tax professional for advice specific to your situation.