Working with a CPA vs DIY FIRPTA Filing

You can file your own FIRPTA refund return. Form 1040-NR and its instructions are publicly available, and the IRS does not require you to use a professional. But for most non-US DVC sellers, the math strongly favors hiring help.

The DIY Case

Filing your own 1040-NR makes sense if you are comfortable reading IRS instructions, you already have an ITIN, your sale is straightforward (one contract, clear cost basis, no complications), and the refund is relatively small. A seller with a $15,000 DVC sale and a $2,000 expected refund might reasonably decide to handle their own return rather than pay $600 to $800 in professional fees.

When Professional Help Pays for Itself

For most international DVC sellers, a tax professional is worth the fee. The average FIRPTA refund on a DVC sale runs $1,500 to $4,000. Professional preparation typically costs $500 to $1,200. The fee is a fraction of what you get back. A correctly prepared return also processes faster. Errors cause the IRS to send correspondence that can delay your refund by several months.

Hire a professional if you: need an ITIN application (W-7) prepared alongside the return, own contracts at multiple resorts, have a cross-border reporting obligation in your home country, sold at a loss and want to ensure the full withholding is claimed, or simply are not comfortable with US tax forms.

Types of Professionals

Enrolled Agents (EAs) are licensed by the IRS and typically offer the best value for straightforward FIRPTA returns. Cost: $400 to $800.

CPAs handle more complex situations including cross-border returns and trust ownership. Cost: $800 to $1,500.

Tax attorneys are rarely needed for standard DVC sales. Reserve these for disputes with the IRS or penalty situations.

Some professionals are also Certifying Acceptance Agents (CAAs) who can handle ITIN verification in the same engagement. That is the most efficient combination.