人在海外如何卖美国房子：远程签字、公证与 Apostille、FIRPTA 15% 预扣与 ITIN（2026）Selling a U.S. home from overseas: remote signing, apostille, 15% FIRPTA withholding and ITIN (2026)
作者By Alice Zou · 加州房产BrokerCA Real Estate Broker DRE# 02036463 · MLO NMLS# 2664031
发布：2026年10月31日 · 官方来源核对于 2026-10-31Published Oct 31, 2026 · official sources checked Oct 31, 2026
简答：人在中国或其他国家，也可以卖加州的房子：委托和披露等大多数文件可以电子签；Grant Deed 等需要公证才能登记的文件，可在当地美国使领馆办理，或由当地公证员公证后加 Apostille（Civil Code §1183；中国大陆自 2023 年 11 月 7 日起适用）。加州公证员目前还不能做远程在线公证。外国卖家要预期 FIRPTA：一般预扣成交额的 15%，买方自住时有 0% / 10% 例外，可用 Form 8288-B 申请减少（需要 ITIN）；加州还可能预扣 3⅓%（Form 593）。预扣不是最终税额，报税后多退少补。Alice Zou 可以帮您协调维修、清空、清洁和上市准备，用中文解释每份文件。Short answer: you can sell a California home from China or anywhere else: most listing and disclosure documents can be e-signed; deeds that must be acknowledged for recording can be done at a U.S. embassy/consulate or by a local notary plus apostille (Civil Code §1183; in force for mainland China since Nov 7, 2023). California notaries cannot yet notarize remotely online. Foreign sellers should expect FIRPTA: generally 15% of the amount realized, with 0%/10% exceptions when the buyer will live there, reducible via Form 8288-B (ITIN required); California may also withhold 3⅓% (Form 593). Withholding is not the final tax. Alice Zou coordinates repairs, clean-out, cleaning and prep, and explains every document in Chinese.
一、远程卖房 6 步1) Selling remotely in 6 steps
- 视频沟通、确认产权：产权上的所有人都需要签字；确认贷款、是否出租（租客通知按租约和法律）、钥匙和房屋现状。Video call and title check: every owner on title must sign; confirm the loan, any tenants (notice per lease and law), keys and condition.
- 委托与披露电子签：委托协议和 TDS/SPQ 等披露大多可以电子签；内容必须由您如实提供，Alice 用中文逐条解释。E-sign the listing and disclosures: most listing and disclosure forms can be e-signed; you supply the facts truthfully, Alice explains each line in Chinese.
- 远程上市准备：Alice 协调维修、清空、清洁、staging 和摄影，报价和发票由您确认后再做；付款方式与供应商确认。Remote prep: Alice coordinates repairs, clean-out, cleaning, staging and photos; you approve quotes before work starts and settle payment terms with vendors.
- 公证（acknowledgment）：Grant Deed 等要登记的文件必须公证。在国外可在美国使领馆办理，或由当地公证员公证后加 Apostille / 领事认证（Civil Code §1183）。中国大陆自 2023 年 11 月 7 日起适用《海牙认证公约》。是否接受授权书（POA）及格式要求，以产权公司为准，请提前确认。Acknowledgment: recorded documents such as the grant deed must be acknowledged. Abroad, use a U.S. embassy/consulate, or a local notary plus apostille/consular certification (Civil Code §1183). The Apostille Convention has applied to mainland China since Nov 7, 2023. Whether a power of attorney is accepted, and in what form, is up to the title company — ask early.
- 税务预扣准备：外国卖家准备 ITIN（Form W-7）和 Form 8288-B；加州卖家填写 Form 593；之后按规定报美国税（CPA 协助）。Withholding prep: foreign sellers prepare an ITIN (Form W-7) and Form 8288-B; complete California Form 593; file U.S. returns afterward with a CPA.
- 收款安全：款项电汇到本人账户；任何电汇指示变更，都要用您已知的电话号码打给 escrow 核实——不要相信邮件里的新账户。Safe payout: funds are wired to your own account; verify any change in wiring instructions by calling escrow at a number you already know — never trust new account details in an email.
加州公证员目前还不能做远程在线公证（RON）；相关法律（SB 696）要等州务卿系统完成后才生效（最迟 2030 年 1 月 1 日）。California notaries cannot yet perform remote online notarization; the law (SB 696) takes effect once the Secretary of State’s system is ready (no later than Jan 1, 2030).
二、FIRPTA：外国卖家的 15% 预扣2) FIRPTA: 15% withholding for foreign sellers
- 谁扣：法律上是买方的义务，实务中通常由 escrow 办理；一般按"amount realized"（通常即成交价）的 15%。Who withholds: legally the buyer, usually handled through escrow; generally 15% of the amount realized (usually the price).
- 例外：买方（或其家人）计划自住，成交价 ≤ $300,000 时为 0；$300,000–$1,000,000 时为 10%。Exceptions: if the buyer (or family) will live there: 0% at $300,000 or less, 10% from $300,000 to $1,000,000.
- 减少预扣：预计实际税额低于预扣额（如增值很小或亏损）时，可申请 Form 8288-B 预扣证明；IRS 一般在 90 天内处理。需要 ITIN——可在签约后随 8288-B 一并用 W-7 申请。Reduce it: if your actual tax will be lower (small gain or a loss), apply for a withholding certificate on Form 8288-B; the IRS generally acts within 90 days. You need an ITIN — a W-7 can be filed with the 8288-B once there is a contract.
- 多退少补：预扣款在您报美国税时抵扣，多扣的可以退。Reconciled: withholding is credited when you file your U.S. return; overpayments are refundable.
示例（仅演示公式）：成交价 $900,000，买方是投资者（不自住）→ 一般预扣 $900,000 × 15% = $135,000，除非取得 8288-B 证明。若买方自住 → 10% = $90,000。Example (formula only): $900,000 sale to an investor buyer → generally $900,000 × 15% = $135,000 withheld unless you obtain an 8288-B certificate; if the buyer will live there → 10% = $90,000.
三、加州 Form 593 与 §1213) California Form 593 and §121
- 加州可能另外预扣成交价的 3⅓%（或按增值计算），符合条件可豁免；须在过户前交给 escrow。California may also withhold 3⅓% of the price (or a gain-based amount), unless exempt; Form 593 goes to escrow before closing.
- 非居民外国人如果符合 §121（5 年内住满 2 年），也可以免除最多 $250,000 增值（不能联合申报）。A nonresident alien who meets §121 (2 of 5 years) can exclude up to $250,000 of gain (no joint filing).
四、Alice 的远程卖房服务4) What Alice handles for remote sellers
- 中文视频会议讲解定价依据和净额表（计算器）。Mandarin video walkthrough of pricing evidence and the net sheet (calculator).
- 协调维修、清空、清洁、staging、摄影和钥匙交接，每次都有照片/视频回报。Coordinates repairs, clean-out, cleaning, staging, photos and keys, with photo/video updates.
- 提前对接 escrow 和产权公司，确认公证、POA 和电汇要求。Lines up escrow and title early on notarization, POA and wiring requirements.
- 每周中文进度汇报：看房、反馈、offer 对比、各项期限。Weekly Chinese updates: showings, feedback, offer comparison, deadlines.
常见问题FAQ
人在中国可以卖美国的房子吗？Can I sell my U.S. home while living in China?
简答：可以。多数文件可电子签；需要公证的文件可去美国驻华使领馆，或在当地公证后加 Apostille（中国大陆自 2023 年 11 月 7 日起适用）。产权公司是否接受、格式要求要提前确认。Short answer: yes. Most documents can be e-signed; documents needing acknowledgment can be done at a U.S. embassy/consulate in China or by a local notary plus apostille (in force for mainland China since Nov 7, 2023). Confirm the title company’s requirements early.
官方/参考来源：Official sources: Civil Code §1183 (acknowledgments taken outside the U.S.) · HCCH – Apostille Convention enters into force for China (7 Nov 2023)
卖房一定要回美国吗？Do I have to fly back to sell?
简答：通常不需要。签字可以远程完成，公证可在当地美国使领馆或当地公证 + Apostille；但每笔交易的产权公司要求不同，提前确认。Short answer: usually not. Signing can be remote and acknowledgments done at a U.S. consulate or via local notary + apostille, but title-company requirements vary — confirm early.
官方/参考来源：Official sources: Civil Code §1183 (acknowledgments taken outside the U.S.)
FIRPTA 预扣的钱还能拿回来吗？Can I get FIRPTA withholding back?
简答：预扣款在您报美国税时抵扣实际税额，多扣的可以退。也可以在过户前用 Form 8288-B 申请减少预扣。Short answer: it is credited against your actual tax when you file; any excess is refundable. You can also apply before closing on Form 8288-B to reduce it.
官方/参考来源：Official sources: IRS – FIRPTA withholding · IRS – About Form 8288-B (FIRPTA withholding certificate)
没有 ITIN 怎么办？What if I don’t have an ITIN?
简答：可以用 Form W-7 申请；与 8288-B 预扣证明一起申请时，需要已经签订买卖合同。提前和 CPA 规划时间。Short answer: apply with Form W-7; when filed with an 8288-B withholding certificate, a signed purchase contract is required. Plan the timing with a CPA.
官方/参考来源：Official sources: IRS – About Form W-7 (ITIN application) · IRS – FIRPTA withholding
加州公证员可以视频远程公证吗？Can a California notary notarize by video?
简答：目前还不行。加州远程在线公证（SB 696）要等州务卿系统完成后才生效（最迟 2030 年 1 月 1 日）。Short answer: not yet. California remote online notarization (SB 696) takes effect once the Secretary of State’s system is ready (no later than Jan 1, 2030).
官方/参考来源：Official sources: CA Secretary of State – Notary customer alerts (remote online notarization status, SB 696)
官方/参考来源：Official sources: Civil Code §1183 (acknowledgments taken outside the U.S.) · HCCH – Apostille Convention enters into force for China (7 Nov 2023) · CA Secretary of State – Notary customer alerts (remote online notarization status, SB 696) · IRS – FIRPTA withholding · IRS – Exceptions from FIRPTA withholding · IRS – About Form 8288-B (FIRPTA withholding certificate) · IRS – About Form W-7 (ITIN application) · FTB – 2026 Instructions for Form 593 (Real Estate Withholding) · IRS – Topic 701, Sale of your home (§121 exclusion)
免责声明：本页为一般信息，不构成法律、税务或财务建议；不对任何房价、成交时间或结果作承诺。税务问题请咨询 CPA，法律问题请咨询律师，费用以 escrow/产权公司实际结算为准。Disclaimer: general information only — not legal, tax or financial advice, and no promise of any price, timing or outcome. Ask a CPA about taxes and an attorney about legal questions; actual costs are set by escrow/title at closing. Alice Zou · 加州房地产经纪人California Real Estate Broker DRE# 02036463 · America Home Realty & Investment Broker #1527469 · MLO NMLS# 2664031 · 平等住房机会。Equal Housing Opportunity.
更新于Updated 2026-10-31 · 官方来源核对于 2026-10-31Official sources checked 2026-10-31