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https://klasing-associates.com/question/estate-and-gift-faq/international-estate-and-gift-planning-for-non-citizens/ International Estate and Gift Planning for Non-Citizens Apr 9, 2024 - Under the FIRPTA rules, the 10-percent withholding amount is based on the amount realized by the seller. Read here to know more. estate and gift planninginternationalnoncitizens