FIRPTA Affidavit, Contractor’s Affidavit, and Essential Affidavit Types Explained

A firpta affidavit is one of the most commonly required documents in real estate transactions involving foreign sellers — and one of the most frequently misunderstood. The Foreign Investment in Real Property Tax Act requires buyers to withhold a percentage of the purchase price when buying property from a foreign person or entity, unless the seller provides a firpta affidavit certifying their U.S. person status. Beyond real estate, affidavits appear across many contexts: an affidavit en español serves Spanish-speaking communities in legal proceedings; a manufacturer’s affidavit supports product warranty and customs claims; a paupers affidavit enables those with limited means to access court services without paying fees; and a contractor’s affidavit certifies that all labor and material debts have been paid before a construction project closes.

Each of these documents shares the same legal character — a sworn written statement — but serves a distinct purpose and carries different formal requirements. This guide covers each type with the detail needed for informed use.

The FIRPTA Affidavit in Real Estate Transactions

A firpta affidavit (more formally called a Non-Foreign Person Affidavit or FIRPTA Certificate) is executed by the seller and delivered to the buyer at closing. It certifies that the seller is not a “foreign person” under the Internal Revenue Code — meaning the seller is a U.S. citizen, permanent resident, or domestic entity. When the firpta affidavit is accepted, the buyer is relieved of the obligation to withhold and remit 15% of the purchase price to the IRS.

What the FIRPTA Affidavit Must Include

A valid firpta affidavit contains:

• The seller’s full legal name and U.S. taxpayer identification number (Social Security Number or EIN)
• The property address
• A statement that the seller is not a foreign person under FIRPTA
• The seller’s signature under penalty of perjury

If a seller cannot provide a firpta affidavit, the buyer must withhold and remit to the IRS — failure to do so makes the buyer liable for the tax owed.

Affidavit en Español: Access to Legal Documents Across Languages

An affidavit en español follows the same legal structure as any sworn statement but is drafted in Spanish to serve signatories who are more comfortable in that language. Courts in jurisdictions with significant Spanish-speaking populations routinely accept affidavits en español accompanied by certified English translations. When submitting an affidavit en español to a federal court or in a state requiring English filings, a certified translator must translate the document and certify the accuracy of the translation under their own oath.

Manufacturer’s Affidavit for Products and Customs

A manufacturer’s affidavit is a sworn statement from a manufacturer certifying product characteristics — origin, composition, value, or compliance with regulatory standards. This type of affidavit commonly appears in customs and import documentation, insurance claims for product replacement, and warranty administration. A manufacturer’s affidavit for a replacement vehicle, for example, certifies the vehicle’s specifications when a formal title cannot be obtained immediately.

Pauper’s Affidavit for Court Fee Waiver

A paupers affidavit — formally an affidavit of indigency or affidavit of inability to pay — allows individuals to access courts, file petitions, and obtain legal services without paying standard court fees. Courts review the affidavit against established income thresholds (typically based on federal poverty guidelines) before granting fee waivers. A paupers affidavit must accurately represent income, assets, and monthly expenses; false statements in a paupers affidavit constitute perjury and can result in criminal charges.

Contractor’s Affidavit at Project Close

A contractor’s affidavit is executed by a general contractor at the conclusion of a construction project, certifying that all subcontractors, suppliers, and laborers have been paid in full. Lenders and owners require a contractor’s affidavit before releasing the final construction draw or closing a construction loan. The affidavit protects the property owner from mechanics’ liens filed by unpaid subcontractors who may have legal rights to the property regardless of payments made to the general contractor. Some states require a contractor’s affidavit by statute; others treat it as a contractual requirement between the parties.