FIRPTA Timeline: What to Expect and When
One of the most common questions from international DVC sellers: how long does all of this take? FIRPTA involves several sequential steps, each with its own processing time. Understanding the full timeline helps you plan and know exactly when to expect your money back.
The Complete FIRPTA Timeline at a Glance
| Step | When | What Happens |
|---|---|---|
| Closing | Day 0 | 15% withheld; Form 8288 filed within 20 days |
| Form 8288-A arrives | 2-4 months after closing | IRS mails your withholding receipt |
| Tax year ends | December 31 | You can now prepare your 1040-NR |
| File Form 1040-NR | January-June | Submit return (+ W-7 if no ITIN) |
| ITIN issued (if needed) | 7-11 weeks after filing | IRS assigns ITIN; return enters processing |
| Refund issued | 4-6 months after processing | Check mailed to address on return |
| Total (typical) | 8-18 months | Closing to refund in hand |
Step 1: Closing Day
On the day your sale closes, the closing agent deducts 15% of your gross sale price from your proceeds and sends it to the IRS. That money must be remitted within 20 days of closing via Form 8288. You receive the remainder of your proceeds minus commission and closing costs. Keep your closing statement (you will need the gross sale price when you file your tax return.
Step 2: Form 8288-A (2-4 Months After Closing)
The IRS processes Form 8288 and mails you a stamped copy of Form 8288-A) your official receipt confirming the exact withholding amount. This typically arrives 2-4 months after closing. What if it never arrives? You can file using the unstamped copy from the closing agent. Do not delay your return waiting for the stamped version.
Step 3: December 31 (Tax Year Closes
You cannot file your Form 1040-NR until after December 31 of the year your sale closed. Timing matters: a sale closing in January means you wait nearly 12 months before you can file. A sale closing in December means you can file in January) just weeks later.
Step 4: Filing Your Form 1040-NR
Non-resident returns are due June 15 of the year following the sale (an automatic 2-month extension beyond April 15). You can extend to October 15 by filing Form 4868. File as early as possible (January or February) because the refund clock starts when the IRS receives your return.
Form 1040-NR must be filed by paper mail (there is no electronic filing option for non-residents claiming a FIRPTA refund. Use a trackable delivery method and keep your tracking confirmation until the refund arrives.
Step 5: ITIN Processing (7-11 Weeks If Needed)
If you do not have a US Individual Taxpayer Identification Number (ITIN), attach Form W-7 to your 1040-NR. The IRS must assign your ITIN before your return can be processed) adding 7-11 weeks to your timeline, longer during peak season (January through April).
How to minimise this delay: Apply through a Certified Acceptance Agent (CAA) before year-end. A CAA verifies your passport in person so you can have your ITIN before you file in January, avoiding the extra wait. See our CAA guide.
If you already have an active ITIN, skip this step (your return goes straight to processing.
Step 6: Refund Issued (4-6 Months After Filing)
Non-resident tax returns are processed manually by the IRS International unit) there is no automated processing queue. Manual review takes 4-6 months under normal conditions, often longer January through May. The IRS mails a paper check to the address on your return. There is no direct deposit option for non-resident refunds. Make sure the address on your return is a reliable permanent address for the next 6-12 months.
Timeline by Scenario
| Scenario | Expected Total Timeline |
|---|---|
| December sale, existing ITIN, file January | ~5-7 months |
| Summer sale, existing ITIN, file January | ~9-12 months |
| Any time of year, new ITIN needed, file January | ~11-15 months |
| January sale, new ITIN needed, file June | ~15-18 months |
How to Check Your Refund Status
The standard IRS "Where's My Refund?" tool at irs.gov does not work for Form 1040-NR returns. Do not use it.
To check your status, call the IRS International Taxpayer Services line at 1-267-941-1000 (not toll-free). Have ready: your ITIN, the exact refund amount, your filing date, and your name and address as they appear on the return. Expect long hold times January through April.
What Can Delay Your Refund
- Missing Form 8288-A: Get a copy from your closing agent before filing.
- Wrong address on your return: The refund check goes to the address on your 1040-NR. If you have moved, the check may be returned undelivered.
- Peak season: Returns filed January through April take the longest to process.
- Return errors: Math errors, missing schedules, or incorrect withholding amounts prompt an IRS notice and pause processing.
- Expired ITIN: ITINs issued before 2013 may have expired. Confirm your ITIN is current before filing.
Frequently Asked Questions
How long does FIRPTA take from start to finish?
Plan on 8 to 18 months from your closing date to receiving your refund check. A December closing with an existing ITIN is the fastest scenario at 5-7 months.
Can I get my FIRPTA refund faster?
The fastest path: sell in December, have an existing ITIN, file your 1040-NR in January. Beyond that, IRS processing time cannot be accelerated. Non-resident returns are processed in the order they are received.
When exactly can I file my 1040-NR?
After December 31 of the year your sale closed. The standard due date is June 15 of the following year, with an optional extension to October 15 via Form 4868.
Does the IRS "Where's My Refund?" tool work for FIRPTA?
No. That tool does not work for Form 1040-NR. To check your refund status, call the IRS International line at 1-267-941-1000.
Do I need to wait for Form 8288-A before filing?
No. File using the unstamped copy from your closing agent if the stamped version never arrives. Do not delay your return waiting for it.
What if my refund check is lost or sent to the wrong address?
Call 1-267-941-1000 to request a trace and reissuance. Reissuance takes several months. Make sure the address on your return is a reliable permanent address.
For a full breakdown of what determines your refund amount, use our FIRPTA tax estimator.