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Is the withholding tax on a sale of a US rental property in 2019 that has not yet been refunded by IRS to be included in calculation of proceeds of sale?

 
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Is the withholding tax on a sale of a US rental property in 2019 that has not yet been refunded by IRS to be included in calculation of proceeds of sale?

Hello juliew1970,

 

No, it's not included.