This publication analyzes the withholding of tax relating to real estate transactions in the U.S.A. where one or more of the participates is a foreign (non-U.S.A.) entity. Generally, non-U.S.A. entities must pay a 15% tax withholding on gains realized in the purchase or sale of property in the U.S.A. Certain exemptions such as familial status or intention to reside on the property preclude the withholding of the 15% FIRPTA tax. The second portion of the publication analyzes the marriage penalty tax paid by working parents from 2000 to 2017 by controlling income and number of children to review only the discrepancy in filing status. Based upon filing status disparity, a family of four (two parents and tow children) paid more taxes from 2000 to 2017 if the parents were married verses unmarried.