Thomas C. Roberge & Company

Newsletters
	Subject:
	4-8-2008 PRE-IMMIGRATION TAX PLANNING CAN GENERATE SUBSTANTIAL TAX SAVINGS
	3-26-2008 QUITCLAIMING OF U.S. REAL ESTATE BY FOREIGN PERSONS CAN CREATE UNWANTED TAX RESULTS
	3-14-2008 FIRPTA WITHHOLDING - RECENT DEVELOPMENTS AND THE USE OF NON-FOREIGN CERTIFICATES
	3-3-2008 SALES OF U.S. REAL ESTATE INVOLVING A FOREIGN DECEDENT ON TITLE AT TIME OF DEATH
	2-8-2008 GUIDELINES FOR FOREIGN SELLERS APPLYING FOR RELIEF FROM THE 10% WITHHOLDING
	1-17-2008 IRS TREATMENT OF QUITCLAIMS BY FOREIGN CORPORATIONS TO THEIR FOREIGN SHAREHOLDERS AND REAL ESTATE OPTION CONTRACTS
	12-7-2007 HOW THE $250,000/$500,000 EXCLUSION OF GAIN ON THE SALE OF A PRINCIPAL RESIDENCE CAN APPLY ON THE SALE OF U.S. REAL ESTATE BY A NONRESIDENT
	11-6-2007 IRS PROBLEM BREWING WITH REPORTING OF FOREIGN LANDLORD RENTAL INCOME BY U.S. RENTAL AGENTS
	9-12-2007 THE $300,000 RESIDENCY EXCEPTION TO THE FIRPTA 10% WITHHOLDING RULE
	9-7-2007 TAX ASPECTS OF SELLING U.S. REAL ESTATE BY NON-U.S. PERSONS
	8-13-2007 COMMON MISCONCEPTIONS ON THE FIRPTA 10% WITHHOLDING FOR FOREIGN SELLERS
	07-26-07 FLOWCHART FOR HANDLING 10% FIRPTA WITHHOLDING ON U.S. REAL ESTATE SALES
	7-11-2007 HIGH MORTGAGE BALANCE COUPLED WITH 10% FIRPTA WITHHOLDING CAN CREATE CASH SHORTFALL FOR FOREIGN SELLERS
	7-2-2007 STRUCTURING OWNERSHIP OF U.S. REAL ESTATE AT TIME OF PURCHASE CAN GENERATE SUBSTANTIAL TAX SAVINGS
	6-25-2007 AVOIDING THE 30% WITHHOLDING TAX ON FOREIGN LANDLORDS RENTAL INCOME
	6-15-2007 RENEWED IMPORTANCE FOR FOREIGN SELLERS OBTAINING WITHHOLDING CERTIFICATES ON REAL ESTATE SALES
	5-16-2007 SOCIAL SECURITY NUMBERS, TAX ID NUMBERS AND THE 10% FIRPTA WITHHOLDING
	5-15-2007 TAX PLANNING FOR MORTGAGE INTEREST DEDUCTIONS ON U.S. REAL ESTATE OWNED BY FOREIGN PERSONS
	4-19-2007 IRS SOUNDS "WARNING SHOT" TO RENTAL AGENTS WITH FOREIGN LANDLORD CLIENTS
	3-5-2007 1031 EXCHANGES AND FOREIGN INVESTORS - UNIQUE CONSIDERATIONS
	2-15-2007 CONDOMINIUM ASSOCIATIONS RENTING UNITS ON BEHALF OF THEIR FOREIGN OWNERS ARE SUBJECT TO THE SAME RULES AND LIABILITIES AS RENTAL AGENTS
	2-5-2007 REPORTING PROCEDURES FOR CLOSING AGENTS AND RENTAL AGENTS WHEN A FOREIGN SELLER OR FOREIGN LANDLORD DOES NOT FURNISH A TAX I.D. NUMBER
	10-13-2006 HOW DO YOU HANDLE THE 10% FIRPTA WITHHOLDING RULE WHEN ONE SELLER IS FOREIGN AND ONE IS U.S.?
	9-22-2006 FOREIGN BANK ACCOUNTS, JAMES BOND AND THE IRS
	8-28-2006 NEW RULES FOR U.S. TAX IDENTIFICATION NUMBERS
	7-28-2006 TAX INFORMATION FOR REALTORS, RENTAL AGENTS AND FOREIGN OWNERS OF U.S. REAL ESTATE
	6-27-2006 THE BOTTOM LINE ON CAPITAL GAINS TAX RATES FOR FOREIGN INVESTORS
	5-8-2006 APPLY FOR A U.S.TAX IDENTIFICATION NUMBER BEFORE THE IRS REORGANIZATION TAKES PLACE
	2-22-2006 THE $300,000 EXCEPTION CAN CREATE PROBLEMS TO A FOREIGN SELLER
	2-13-2006 TAX BENEFITS FOR FOREIGN LANDLORDS
	2-7-2006 CONTRACT ALLOCATIONS FOR FOREIGN SELLERS AND RELATED FIRPTA ISSUES
	1-17-2006 SECTION 1031 EXCHANGES AND NOTICES OF NONRECOGNITION FOR FOREIGN SELLERS
	12-16-2005 CONSIDERATIONS FOR FOREIGN OWNERS TITLING PROPERTY IN CHILDREN'S NAMES
	11-2-2005 CAPITAL GAINS TAX RATE CONSIDERATIONS FOR FOREIGN INVESTORS
	10-24-2005 U.S. TAXPAYER IDENTIFICATION NUMBERS
	10-14-2005 YEAR-END HOUSEKEEPING REQUIREMENTS FOR RENTAL AGENTS WITH FOREIGN CLIENTS
	9-16-2005 FOREIGN INVESTORS AND THE GAIN ON SALE OF PRINCIPAL RESIDENCE EXCLUSION
	8-26-2005 SALES OF U.S. REAL ESTATE BY FOREIGN DIPLOMATS RESIDING IN U.S. ON DIPLOMATIC VISAS ARE SUBJECT TO 10% FIRPTA WITHHOLDING
	8-5-2005 WHAT AMOUNT IS THE FIRPTA WITHHOLDING ON FOR FOREIGN SELLERS
	6-17-05 ESTATE TAX CONSIDERATIONS FOR NONRESIDENT ALIENS
	6-10-05 LOSING AGENTS STATUTORY EXECUTOR ESTATE TAX LIABILITY WHAT YOUR UNDERWRITERS SHOULD BE TELLING YOU
	6-3-2005 SPECIAL ELECTION BY FOREIGNERS AVOIDS 30% TAX ON RENTAL INCOME
	4-29-2005 THE $300,000 EXCEPTION BEWARE FOREIGN SELLERS ARE RECEIVING TAX PENALTIES
	4-12-2005 DEAL SAVING PROCEDURES FOR REALTORS SELLING U.S. REAL ESTATE OWNED BY FOREIGN DECEDENTS