Timeshare sale and FIRPTA
When a non resident of the US sells a US property (including a timeshare). they will be subject to FIRPTA tax on the gross amount of the sale. FIRPTA is a withholding tax and it does not mean that that is the actual amount due. You would then file a 1040NR US tax return for the sale and declare the actual capital gain (or loss) and make a reclaim of overpaid tax. This is because tax is due on the net gain and not on the gross gain. In most cases, as timeshares are loss making