The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) income tax withholding.
FIRPTA authorized the United States to tax foreign persons on dispositions of U.S. real property interests. Tax law requires that a non-resident alien who sells an interest in real property is subject to withholding, for tax purposes, of 15% of the gross sales price.
You may file a request for early refund of the FIRPTA withholding.