Real Estate
The links on this page provide information such as tax tips and trends and statistics for the Real Estate industry.

Tax Tips - Real Estate

Trends and Statistics - Real Estate

Avoiding Problems - Real Estate
This section contains important information on recordkeeping and warns you of fraudulent real estate schemes.

Tax Laws and Regulations - Real Estate
This page provides links to recent revenue rulings and court cases, legal determination of business use of the home and regulations for the small business.

Audit Technique Guides - Real Estate

Small Business and Self-Employed One-Stop Resource
General small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.

Tax Rules for Foreign Investors in U.S. Real Property
The disposition of a U.S. real property interest by a foreign person (transferor) is subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) income tax withholding. FIRPTA authorized the United States for the first time to tax foreign persons on disposition of U.S. Real Property Interests (USRPI).

Income Verification Express Service (IVES) - Real Estate
This page provides you information on the new Income Verification Express Service (IVES) including enrollment and use of the system.