A Florida real estate closing can go sideways fast when a seller is treated as “foreign” for tax withholding purposes, even though the seller may actually be a U.S. resident for federal tax purposes. That is the problem many sellers, Realtors, mortgage brokers, and buyers run into with FIRPTA withholding. Some title companies see that a seller is not a U.S. citizen or green card holder and immediately default to withholding. But federal tax residency is not limited to citizen