Buying property in the United States from Ireland is more common than many people realise. Whether you are purchasing an investment property, a holiday home, or relocating for work, US property transactions involve specific document requirements that must be properly handled through an Irish Notary Public.
Overview of US Property Purchases from Ireland
The US property market is accessible to foreign buyers — there are no restrictions on Irish citizens owning property in the United States. However, each US state has its own property laws and recording requirements. Documents from Ireland must be notarised and apostilled to be accepted by US county recorders, title companies, and closing agents.
Both Ireland and the US are Hague Apostille Convention members, so the apostille process applies. US title companies and closing agents are familiar with apostilled foreign documents.
State-by-State Variations
US property law is state-based, meaning requirements vary:
- Florida: Popular with Irish buyers. Florida accepts apostilled foreign notarised documents for recording under Florida Statute 695.03. Powers of attorney should comply with Florida Statutes Chapter 709.
- New York: New York has specific requirements for powers of attorney under General Obligations Law §5-1501. Foreign powers of attorney are accepted but must meet certain criteria.
- California: California accepts foreign notarised documents with apostille for property recording. The California Civil Code governs recording requirements.
- Texas: Texas Property Code allows recording of documents authenticated under the Hague Convention.
Always confirm specific requirements with your US attorney or title company.
Documents Typically Required
- Power of Attorney: If you cannot be present at closing, a notarised power of attorney authorises your US attorney or representative to sign on your behalf. The power of attorney should be drafted to comply with the relevant state's requirements.
- Notarised Passport Copies: For identity verification by the title company and FIRPTA compliance.
- Affidavit of Foreign Status: US tax law (FIRPTA — Foreign Investment in Real Property Tax Act) requires foreign buyers to file certain declarations. These may need notarisation.
- Corporate Documents: If buying through an Irish company or LLC, notarised corporate authorisations will be needed.
ITIN Requirements
Foreign nationals buying US property need an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). The ITIN application (Form W-7) requires a certified copy of your passport, which can be notarised by an Irish Notary Public. Some applications can be submitted through an IRS Certifying Acceptance Agent.
The ITIN is essential for tax filing obligations that come with US property ownership, including rental income reporting and capital gains tax on disposal.
Apostille Requirements
All documents must be apostilled by the Department of Foreign Affairs. US title companies and county recorders expect properly apostilled documents. Visit our apostille services page for details.
How to Get Started
Contact Hugh Phelan's office:
- Call (021) 489 7134 or email info@phelansolicitors.com
- Share any instructions from your US attorney or title company
- Specify which state the property is in — requirements vary
See also our guide to notarising documents for the USA.
Frequently Asked Questions
Can Irish citizens buy property in the US?
Yes. There are no restrictions on Irish citizens owning property in the United States. You will need an ITIN for tax purposes and properly notarised and apostilled documents for the transaction.
What is FIRPTA and how does it affect me?
FIRPTA (Foreign Investment in Real Property Tax Act) is a US tax law that requires withholding tax when a foreign person sells US real estate. As a foreign buyer, you may need to sign certain declarations at closing. When you sell, the buyer is required to withhold a percentage of the sale price for the IRS.
Do I need to travel to the US to close the purchase?
Not necessarily. With a properly notarised and apostilled power of attorney, your US attorney can close on your behalf. Some closings can also be done remotely with notarised documents.
Do requirements differ by state?
Yes. US property law is state-based. Each state has its own requirements for recording foreign documents, powers of attorney, and closing procedures. Always confirm with your US attorney or title company.
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