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f i n a stands for Foreign Investment in Real Property Tax Act.
Any foreign person or entity who disposes of a U.S. real property interest is required to file f i n a.
f i n a can be filled out electronically using the IRS website or by mailing in the appropriate forms.
The purpose of f i n a is to ensure that foreign investors pay taxes on any gains they make from selling U.S. real property interests.
Information such as the seller's name, address, the property sold, the sale price, and other relevant details must be reported on f i n a.
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