Who must sign the affidavit?

The transferor (seller) must sign the affidavit, or an authorized signatory for an entity. If an agent signs, include documentation of authority such as a power of attorney or corporate resolution to support the signature.

Is notarization required in New Hampshire?

Notarization is commonly required to attest to identity and execution. Confirm with the closing agent whether a notary acknowledgment or remote online notarization is acceptable under state notary rules at the time of closing.

Can the affidavit be signed electronically?

Electronic signatures are valid if they meet ESIGN and applicable state law requirements and preserve an audit trail; remote notarization must comply with state RON rules to be effective.

What happens if the affidavit is incorrect?

If the affidavit is false or inaccurate, the buyer or withholding agent can face withholding liability and the transferor may face penalties; IRS rules under IRC §1445 address withholding obligations and potential assessments.

When should the buyer request the affidavit?

Request the affidavit before closing as part of standard due diligence so the withholding decision is documented and any required withholding is calculated and remitted timely.

How long should records be kept?

Retain the affidavit and supporting closing records for at least three years to support tax positions, and longer when advised for title, tax, or HIPAA-related reasons.

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New Hampshire Non-Foreign Affidavit Under IRC 1445

New Hampshire Non-Foreign Affidavit Under IRC 1445

This template is fully customizable. Edit the text, fill out the fields, and send it for signature. Give it a try!

What the New Hampshire Non-Foreign Affidavit Under IRC 1445 Is

The New Hampshire Non-Foreign Affidavit Under IRC 1445 is a seller statement used in real property transactions to certify that a transferor is not a foreign person for purposes of FIRPTA withholding under Internal Revenue Code section 1445. The affidavit lets the transferee or withholding agent document the transferor's U.S. status so withholding may be reduced or avoided when authorized by federal law. It is executed at closing, typically signed by the seller and acknowledged by a notary, and retained with closing records to support tax and reporting decisions.

Why this affidavit matters in New Hampshire closings

A completed non-foreign affidavit establishes a seller's U.S. status under IRC §1445 so a buyer or withholding agent can determine whether FIRPTA withholding is required, reducing unnecessary tax withholding and closing delays.

Who typically completes and relies on this affidavit

Keep an executed affidavit with the closing package because it documents the withholding decision and supports later IRS or state inquiries.

Seller or transferor — individual or entity transferring U.S. real property interest, certifies non-foreign status.
Withholding agent / buyer — collects the affidavit to determine whether to withhold under IRC §1445.
Title company or closing attorney — retains the affidavit in closing file to support tax compliance.

Core components found in a professional New Hampshire non-foreign affidavit

A properly drafted affidavit contains specific statements and fields that align with IRS expectations under FIRPTA and IRC §1445; accuracy and notarization are central to its acceptance.

Certification Statement

A clear declaration that the transferor is not a foreign person under IRC §1445 and that the statement is made under penalties of perjury.

Transferor Identification

Full legal name, business or individual status, and any d/b/a information to match title and tax records accurately.

Taxpayer ID

Taxpayer Identification Number (TIN or EIN) and a statement confirming the number is correct for backup withholding purposes.

Property Description

Legal description or address of the real property interest being transferred, sufficient to identify the transaction.

Signature and Date

Handwritten signature of the transferor and date; electronic signature accepted only when compliant with ESIGN or state law.

Notary Acknowledgment

Notarial block with notary signature and seal to attest to identity and execution, where notary acknowledgement is required.

Required information and fields at a glance

Seller Name: Full legal name

TIN / EIN: Tax ID number

Property: Street and legal description

Transaction Date: MM/DD/YYYY

Certification: Non-foreign statement

Notary: Acknowledgment block

Step-by-step: completing the New Hampshire Non-Foreign Affidavit

Follow these steps to complete the affidavit correctly and ensure the withholding agent has the documentation needed to apply or waive FIRPTA withholding as permitted.

01

Enter seller details: Provide full legal name and TIN exactly as on tax records.
02

Describe property: Include the address and legal description used in the deed.
03

Sign and date: Sign in presence of notary or follow permitted e-signature process.
04

Deliver to closing: Give the executed affidavit to the closing agent or withholding agent.

Where the affidavit goes and who keeps copies

The executed affidavit is routed typically to the closing file and retained by the party responsible for withholding and title documentation.

Closing Agent: Collects and stores the original affidavit with settlement documents.
Withholding Agent: Uses the affidavit to determine whether FIRPTA withholding applies.
Buyer / Title Company: Retains a copy to support title insurance and closing records.
IRS Disclosure: Send supporting returns only if withholding occurred or when required by tax rules.

Configuring an online workflow for the affidavit

Set up a simple electronic workflow that preserves signatures, audit trails, and the notarization record where remote notarization is used.

Field	Configuration
Signer Authentication	Email plus SMS code or government ID verification
Signature Type	ESIGN-compliant electronic signature or handwritten image
Notary Capture	Include RON audio/video or in-person notarization record
Audit Trail	Capture IP, timestamp, and signer actions

Digital signing and eSubmission considerations

Ensure the chosen solution preserves the full audit trail and notarization evidence, and confirm that remote notarization is permitted in the jurisdiction before relying on electronic notarization.

File formats: PDF and DOCX supported
Integrations: Works with title and closing systems
Notary support: Supports RON and audit recording

Penalties and risks of incorrect or missing affidavits

Withholding liability: Buyer or transferee liable

Buyer exposure: Potential IRS assessment

Backup withholding: 24% on reportable payments

False statement: Criminal or civil penalties

Closing delays: Escrow holdbacks possible

Record risks: Loss of title support

Common mistakes to avoid when preparing the affidavit

Providing an incorrect or missing TIN that triggers immediate backup withholding and delays at closing.
Failing to sign before a notary or omitting the notary acknowledgment where required, which can invalidate the affidavit.
Using an ambiguous property description that does not match the deed or settlement statement, creating title or withholding disputes.
Delivering the affidavit to the wrong party or failing to retain a copy in the closing file for future IRS review.

Practical tips for accurate and efficient completion

Adopt consistent verification steps to reduce errors and protect all parties from withholding exposure.

Verify TIN

Confirm the seller's TIN against IRS records or use an IRS TIN-matching service before closing to avoid backup withholding and reporting problems.

Match names

Ensure the seller's legal name on the affidavit matches the deed and tax records exactly to prevent acceptance issues or later IRS inquiries.

Record retention

Retain the executed affidavit and supporting closing documents with the title file for the recommended retention period to defend tax positions.

Consult counsel

When a transferor's status is unclear, obtain tax counsel advice; complex entity structures can require tailored withholding solutions.

Real-world scenarios where the affidavit is used

Two common transaction examples illustrate how the affidavit reduces withholding risk and documents the closing decision.

Residential Sale by NH Resident

Seller is a U.S. citizen selling a single-family home in New Hampshire

The seller completes the non-foreign affidavit and provides a valid SSN
The closing agent accepts the affidavit, no FIRPTA withholding is applied, and the executed affidavit is retained in the title file.

Out-of-State Entity Transfer

A domestic corporation sells New Hampshire property to an investor

The corporation provides its EIN and certifies non-foreign status on the affidavit
The buyer relies on the affidavit to avoid withholding and keeps the document with settlement records for audit support.

Frequently asked questions about the New Hampshire Non-Foreign Affidavit Under IRC 1445

Answers to common questions about execution, notarization, electronic signing, and consequences of incorrect affidavits.

Need help? Contact support

Who must sign the affidavit?
The transferor (seller) must sign the affidavit, or an authorized signatory for an entity. If an agent signs, include documentation of authority such as a power of attorney or corporate resolution to support the signature.
Is notarization required in New Hampshire?
Notarization is commonly required to attest to identity and execution. Confirm with the closing agent whether a notary acknowledgment or remote online notarization is acceptable under state notary rules at the time of closing.
Can the affidavit be signed electronically?
Electronic signatures are valid if they meet ESIGN and applicable state law requirements and preserve an audit trail; remote notarization must comply with state RON rules to be effective.
What happens if the affidavit is incorrect?
If the affidavit is false or inaccurate, the buyer or withholding agent can face withholding liability and the transferor may face penalties; IRS rules under IRC §1445 address withholding obligations and potential assessments.
When should the buyer request the affidavit?
Request the affidavit before closing as part of standard due diligence so the withholding decision is documented and any required withholding is calculated and remitted timely.
How long should records be kept?
Retain the affidavit and supporting closing records for at least three years to support tax positions, and longer when advised for title, tax, or HIPAA-related reasons.

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