Here is a link to a PDF file. It is the Realtor Association of Greater Fort Lauderdale's new form for FIRPTA purposes. It's pretty good. It covers the identification number problem, the "use as a personal residence" exception to withholding, and other key withholding items.

The revised FIRPTA withholding regulations that were final in August, 2003 have new rules for how withholding works when the seller is an entity. (Well, the regulations have new rules about a lot of stuff.) Watch out, specifically, where the seller is a limited liability company treated as a disregarded entity.

For those title companies, escrow companies, and other settlement agents that don't have it yet, here is the IRS's official new version of the Certificate of Nonforeign Status for an entity seller. This is what a seller signs if he/she/it doesn't want the 10% withholding.

Click on the link to find the form.