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F I L M STUDIES ASSOCIATION OF CANADA A S LOCATION CANADIAN D TUBES IN MATOGRAPHIQUES Paper Proposal Form SAC / AC C ANNUAL CONFERENCE 2006 Open Call Part of reconstituted panel Paper title: Name:
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What is f i l m?
F I L M stands for Foreign Investment in Real Property Tax Act.
Who is required to file f i l m?
Individuals or entities who are foreign persons and are selling US real property interests are required to file F I L M.
How to fill out f i l m?
F I L M forms can be filled out online or through mail using the appropriate forms provided by the IRS.
What is the purpose of f i l m?
The purpose of F I L M is to ensure that foreign persons selling US real property interests comply with US tax laws.
What information must be reported on f i l m?
Information such as the seller's name, address, taxpayer identification number, description of the property, and sale price must be reported on F I L M.
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