Selling Your DVC Membership as a Non-U.S. Citizen?

Content:

1. FIRPTA stands for Foreign Investment in Real Property Tax Act. It’s a federal tax law that applies when a non-U.S. citizen sells U.S. property — including Disney Vacation Club (DVC) memberships.
2. The IRS requires 15% of the gross sales price to be withheld from the seller and sent to the IRS. The law helps ensure that international sellers pay taxes owed on real estate transactions.

You might be impacted if:

• You’re not a U.S. citizen
• You don’t hold a green card
• You haven’t spent enough time in the U.S. to qualify as a tax resident

💡 This 15% withholding is often more than what is actually owed in taxes. Sellers can apply for a refund of the difference.

Checklist-style Format:

FIRPTA affects you if:

• You do not hold a green card
• You haven’t lived in the U.S. long enough to be considered a resident for tax purposes

Reminder:

The buyer is responsible for withholding and submitting the 15% to the IRS. If they fail to do so, they may face penalties — so confirming your residency status matters!

Content:

You may not have to deal with FIRPTA withholding if any of the following apply:

• You have a valid U.S. Social Security Number or an Individual Taxpayer Identification Number (ITIN)
• You plan to reinvest the proceeds into another U.S. property or business
• You made no profit on the sale

Need an ITIN?:

If you don’t have one, you can apply when submitting FIRPTA paperwork. But this can take time — we recommend contacting a FIRPTA specialist early to avoid delays in closing.

💡 Pro Tip:

The IRS might refund part (or all) of the 15% if your actual tax owed is lower. You can apply for a refund after closing or submit early forms to request it sooner.

Content:

When you sell your Disney Vacation Club membership through DVC Sales, we’ll help you determine if FIRPTA applies.
If it does:

• Our title company will withhold the required 15% and send it to the IRS
• We’ll assist you (for a small additional fee) in working with a FIRPTA compliance expert to apply for a refund
• We’ll keep the process smooth so your sale isn’t delayed

Note: Even if you’re entitled to a refund, FIRPTA still requires the 15% to be withheld upfront.

Content:

When you sell your Disney Vacation Club membership through DVC Sales, we’ll help you determine if FIRPTA applies.
If it does:

• Our title company will withhold the required 15% and send it to the IRS
• We’ll assist you (for a small additional fee) in working with a FIRPTA compliance expert to apply for a refund
• We’ll keep the process smooth so your sale isn’t delayed

Note: Even if you’re entitled to a refund, FIRPTA still requires the 15% to be withheld upfront.

Reminder:

Even if you’re the buyer, you’re responsible for making sure the withholding is handled correctly!

Intro Text:

Use the example below as a guide to see how much of the 15% you might be able to recover. For a personalized estimate, talk to a FIRPTA specialist.