Important Reminders

Dispositions of U.S. real property interests by foreign persons. If you are a foreign person or firm and you sell or otherwise dispose of a U.S. real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the FMV of other property, and any assumed liability). Corporations, partnerships, trusts, and estates may also have to withhold on certain U.S. real property interests they distribute to you. You must report these dispositions and distributions and any income tax withheld on your U.S. income tax return.

For more information on dispositions of U.S. real property interests, see Pub. 519, U.S. Tax Guide for Aliens. Also, see Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Foreign source income. If you are a U.S. citizen with income from dispositions of property outside the United States (foreign income), you must report all such income

Publication 544 (2025) Catalog Number 15074K Feb 6, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

on your tax return unless it is exempt from U.S. law. You must report the income whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Photographs of missing children. The Internal Revenue Service (IRS) is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Pho- tographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.