According to the tax regulations, who usually bears the withholding obligation on property sales by non-residents?

In the context of property sales involving non-residents, the withholding obligation typically falls on the buyer. This means that when a buyer purchases property from a non-resident seller, the buyer is responsible for withholding a certain percentage of the sales price. The purpose of this withholding is to ensure that taxes on any capital gains realized by the non-resident seller are collected, as they may not be subject to the same tax obligations in the United States as a resident.

This requirement is part of tax regulations intended to protect government revenue and ensure compliance with tax laws. Buyers must be aware of this obligation before finalizing a transaction with a non-resident seller. If the buyer fails to withhold the required amount, they could face penalties or financial liability for the tax that should have been withheld.

In contrast, the other roles involved—such as the escrow agent, listing agent, and the seller—do not generally carry this specific withholding responsibility. The escrow agent may facilitate the transaction and ensure that the proper procedures are followed, but the ultimate obligation to withhold falls on the buyer in this scenario.