How to Save Your Progress
- Click File and then
- Select Save. Then mouse over to the right and
- Click Save. This will save your progress.
- You may also press Save/Exit to save & exit.

FIRPTA & Seller Disclosure F.A.Q.
These are common questions Washington State home sellers ask regarding FIRPTA and the required Seller Disclosure Form (Form 17).
**FIRPTA** stands for *Foreign Investment in Real Property Tax Act*. It’s a federal law that requires the buyer to withhold a percentage of the sale proceeds (typically 15%) if the seller is considered a **foreign person** for tax purposes.
Not necessarily. FIRPTA is a **withholding requirement**, not a tax. If you are **not a foreign seller**, no withholding applies — but you must still certify that you are not foreign.
FIRPTA applies whenever a seller is a **foreign person**. If the seller is a U.S. citizen, resident, or green card holder, FIRPTA typically does **not** apply.
The **Seller Disclosure Form (Form 17)** is the Washington State–required disclosure about the property’s condition (roof, plumbing, electrical, appliances, HOA, environmental issues, etc.).
Yes, unless the sale qualifies for a legal exemption (estate sales, foreclosure, some new construction, etc.). In a typical resale, sellers **must complete** the disclosure form.
No. Disclosure does **not** require repairs. The form only requires honesty about what you know — not fixing what you disclose.
You can answer **“Don’t Know”** if you are unsure. Do not guess — just answer based on your actual knowledge.
No. Washington State requires every question to have a response. If you leave a blank answer (even it its Not Applicable), the disclosure is considered **incomplete**, which can delay the transaction and give the buyer continued rights to cancel until the form is fully completed.
Yes. In Washington State, buyers have a **3-day right to rescind** after receiving a completed disclosure form.
The Seller Disclosure Form must be completed **before the listing goes live**, or immediately once there is a buyer in contract.

