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What does the real estate escrow person do if the seller fails to provide an ITIN on Form 593-C?

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What does the real estate escrow person do if the seller fails to provide an ITIN on Form 593-C?

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Withhold 3 1/3 percent of the total sales price. If the seller fails to provide an ITIN on Form 593-C, they do not qualify for an exemption and any certification of an exemption is void.

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