Is an e-signature valid on this affidavit?

Yes if the signature meets ESIGN (15 U.S.C. §7001) and UETA requirements and the buyer or title company accepts electronic execution; verify state notary rules for remote or electronic notarization before relying on e-signatures.

Must the affidavit be notarized?

Many buyers and title companies require notarization as a condition of accepting the affidavit; while statutes vary, a notary acknowledgement is commonly requested to support reliance and reduce withholding risk.

Who is liable if the affidavit is false?

The declarant who knowingly makes a false statement may face civil and criminal penalties; purchasers and withholding agents may face withholding liabilities if they rely on an invalid affidavit.

What if the TIN is incorrect?

An incorrect or missing TIN can trigger backup withholding at 24% and create reporting complications; correct the affidavit promptly and furnish an accurate taxpayer identification to the withholding agent.

Can remote online notarization be used?

Remote online notarization (RON) is permitted where state law allows and parties accept it; confirm California RON procedures or the notary's commission status before proceeding with remote notarization.

How should I store the signed affidavit?

Keep the notarized original in the closing file and retain a secure digital copy; follow IRS retention rules and, where applicable, HIPAA or state recordkeeping requirements for associated documents.

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California Non-Foreign Affidavit

California Non-Foreign Affidavit

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NON-FOREIGN AFFIDAVIT UNDER INTERNAL REVENUE CODE SECTION 1445(b)(2)

I/WE, , the "Seller(s)", being first duly sworn, state under penalties of perjury:

1. That I/WE am/are the Transferor(s) of the property located at , in the City of , County of , State of California, and described as follows:

District Section Block , Township , Range
or Parcel Number

2. That my/our United States taxpayer identification number is/are:

Seller: Tax ID:
Address:
City State Zip

3. That I/WE am/are not a "foreign person" as that term is defined in Section 1445(f) of the Internal Revenue Code.

This affidavit is given to , the "transferee(s) or Buyer(s)" of the property described in paragraph 1 above for the purpose of establishing and documenting the non-foreign affidavit exemption to the withholding requirement of Section 1445 of the Internal Revenue Code.

Seller

Date

Seller

Date

Seller

Date

Seller

Date

State of California

County of

On before me, (here insert name and title of the officer), personally appeared

who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature

(Seal)

What the California Non-Foreign Affidavit Is

A California Non-Foreign Affidavit is a sworn statement used in real estate and related transfers to certify that a transferor is not a foreign person for U.S. tax purposes. The affidavit documents the transferor's U.S. residency or domestic status so the buyer or withholding agent can determine whether FIRPTA withholding under IRC §1445 is required. It typically includes identifying information, a description of the property or transaction, a declaration of non-foreign status, and a notary acknowledgement. Proper execution reduces the risk of automatic withholding and supports tax reporting obligations.

Why this affidavit matters in transactions

The affidavit provides evidence to avoid mandatory FIRPTA withholding, clarifies tax reporting responsibilities, and protects buyers and sellers by documenting the transferor's U.S. status for federal tax purposes.

Who commonly prepares or receives this affidavit

Several parties encounter or complete the affidavit during property transfers, closings, and investor sales.

Property sellers and grantors providing certification of non-foreign status to the buyer or withholding agent.
Title and escrow companies that collect affidavits to determine whether to instruct withholding at closing.
Closing attorneys or settlement agents who prepare closing statements and maintain records for tax reporting.

Each party has different responsibilities: sellers must provide accurate statements; buyers and agents must retain the affidavit for tax and audit purposes.

Typical signers and responsible parties

Property Seller

A seller signs to certify non-foreign status and provides identification. The seller's truthful declaration prevents erroneous FIRPTA withholding and may be relied on by the buyer or withholding agent when completing closing procedures and tax reporting.

Settlement Agent

The settlement agent collects, notarizes, and retains the affidavit. The agent uses it to determine whether to withhold under IRC §1445 and to support the escrow closing file for future audits or IRS inquiries.

Essential information the affidavit must contain

Full Legal Name: As on government ID

Taxpayer ID: SSN or EIN included

Property Description: Street, parcel or legal description

Non-Foreign Statement: Clear FIRPTA status declaration

Signature and Date: Signed and dated by declarant

Notary Block: Acknowledgement with notary seal

Key penalties and legal risks to note

FIRPTA Withholding: Buyer may withhold 15% of gross

Backup Withholding: 24% if TIN missing

False Statement Penalty: Civil or criminal exposure

Transaction Delays: Closing may be postponed

Audit Risk: IRS may request documentary proof

Withholding Liability: Buyer/agent can face liability

Common preparation mistakes to avoid

Using an incorrect or incomplete taxpayer identification number, which can trigger backup withholding or delay closing.
Failing to notarize the affidavit when required by the buyer, title company, or local practice, creating uncertainty for withholding agents.
Providing an ambiguous property description that does not match deed or escrow documents and complicates record matching.
Relying on a draft or unsigned copy during closing rather than the final notarized affidavit, leaving parties exposed to potential withholding or liability.

Step-by-step completion checklist

Follow these steps to prepare a compliant affidavit for a typical California property transfer.

01

Gather documents: Collect ID, SSN/EIN, and deed information.
02

Complete form: Enter names, property description, and tax ID.
03

Notarize: Sign in notary presence and obtain seal.
04

Deliver and retain: Provide to buyer/escrow and keep copies.

Typical submission and processing flow

A concise routing pattern shows how the affidavit moves from signer to closing and record retention.

Prepare document: Draft affidavit with complete transaction details.
Sign and notarize: Declarant signs; notary completes acknowledgement.
Escrow review: Title/escrow confirm and accept affidavit.
File and store: Retain in closing file for tax reporting.

What a professionally prepared affidavit includes

A well-constructed affidavit minimizes risk and supports reliance by buyers and withholding agents; include precise, verifiable elements and clear notary language.

Declarant Identification

Full legal name, mailing address, and taxpayer identification (SSN or EIN). Use exactly the name that appears on government ID and tax records to prevent mismatches that could trigger withholding or backup withholding under IRS rules.

Transaction Details

Concise property description, sale or transfer date, and parties involved. Align this information with the deed, escrow instructions, and closing statement so the affidavit can be matched to the recorded transfer without ambiguity.

Non-Foreign Declaration

A clear statement that the declarant is not a foreign person for purposes of IRC §1445 and FIRPTA. The language should explicitly state U.S. citizenship or domestic status and any basis for exemption from withholding.

Taxpayer Certification

Taxpayer identification statement with explicit SSN or EIN and a clause acknowledging accuracy. This reduces the risk of backup withholding and provides the buyer with the information necessary for IRS reporting.

Signature and Date

Declarant signature, printed name, and date. The signature must be original for notary acknowledgement unless a permitted electronic notarization process is used under state law, to ensure validity and enforceability.

Notary Acknowledgement

Notary block with official language, signature, seal, and commission expiry. Notary attestations confirm the declarant's oath or affirmation and are commonly required by title companies and buyers to accept the affidavit.

Practical tips for accurate and efficient completion

Adopt consistent practices to reduce errors and speed closings while preserving legal reliability.

Verify identity thoroughly

Confirm the declarant's identity using government-issued ID and match the name to tax records; mismatched names can cause backup withholding or delay escrow disbursements and increase audit risk.

Use precise property references

Include the full legal description or parcel number as shown on the deed and title report; avoid colloquial addresses so the affidavit can be unambiguously tied to the recorded instrument.

Retain original notarized copy

Store the signed and notarized affidavit in the closing file and provide copies to buyer and title; originals simplify IRS review and support reliance in cases of dispute or audit.

Consider electronic options carefully

If using e-signatures or remote notarization, confirm state RON rules and ensure the process meets ESIGN/UETA requirements and the buyer's acceptance policies to prevent rejection at closing.

Timing considerations and critical deadlines

Key timing points govern submission, withholding triggers, and retention around a transfer.

Provision at closing:

Affidavit should be provided to buyer before or at closing to avoid automatic withholding.

Withholding trigger:

If a compliant affidavit is not available, buyer may be required to withhold under IRC §1445.

Post-closing retention:

Buyer and settlement agent should retain the affidavit in the closing file for IRS review.

Tax reporting:

Withholding agents must follow IRS reporting and deposit rules if withholding occurs.

Correction timeframe:

Correct and replace erroneous affidavits promptly to mitigate withholding liabilities.

How this affidavit differs from similar tax forms

A quick comparison highlights differences between the California Non-Foreign Affidavit and commonly used tax certifications.

Criteria	CA Non-Foreign Affidavit	W-9
Primary Purpose	avoid firpta withholding	report tin to payer
Notarization	often required	not required
Use case	real estate transfers	payments subject to reporting
Typical signer	transferor/seller	payee/recipient

eSignature vendor comparison for completing affidavits

Compare commonly used eSignature vendors for affidavit execution; signNow is listed first per platform ordering rules without editorial commentary.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial, no card	Varies by vendor	Varies by vendor	Varies by vendor	Varies by vendor
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No

Frequently asked questions about the affidavit

Answers to common questions about validity, notarization, e-signing, and what to do if errors are discovered.

Need help? Contact support

Is an e-signature valid on this affidavit?
Yes if the signature meets ESIGN (15 U.S.C. §7001) and UETA requirements and the buyer or title company accepts electronic execution; verify state notary rules for remote or electronic notarization before relying on e-signatures.
Must the affidavit be notarized?
Many buyers and title companies require notarization as a condition of accepting the affidavit; while statutes vary, a notary acknowledgement is commonly requested to support reliance and reduce withholding risk.
Who is liable if the affidavit is false?
The declarant who knowingly makes a false statement may face civil and criminal penalties; purchasers and withholding agents may face withholding liabilities if they rely on an invalid affidavit.
What if the TIN is incorrect?
An incorrect or missing TIN can trigger backup withholding at 24% and create reporting complications; correct the affidavit promptly and furnish an accurate taxpayer identification to the withholding agent.
Can remote online notarization be used?
Remote online notarization (RON) is permitted where state law allows and parties accept it; confirm California RON procedures or the notary's commission status before proceeding with remote notarization.
How should I store the signed affidavit?
Keep the notarized original in the closing file and retain a secure digital copy; follow IRS retention rules and, where applicable, HIPAA or state recordkeeping requirements for associated documents.

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