Posted by Jonathan on September 25, 2003 at 02:27:06:
I believe they will need to get an Individual Tax Identification Number (ITIN). IRS form W-7. Double check with a tax expert.
Here is a link to tax withholding info.
Also, go to www.IRS.gov and do a search for “FIRPTA” - (Foreign Investment in Real Property Tax Act)
You may also want to see if your state has any FIRPTA requirements. California requires 3 1/2%.