Nonresidents will frequently use corporations to own U. S. real estate. (Briefly -- use a non-U.S. corporation, mind the corporate formalities, and hope that the U. S. tax authorities don't change their minds). Corporations are chosen because they protect against estate tax, people know and understand corporations, and because they are cheap to create and operate.

I try to get my clients out of them and into better ways to own their real estate.

THE PROBLEM WITH CORPORATIONS