Form 8288
(Rev. April 2018)
Department of the Treasury
Internal Revenue Service
U.S. Withholding Tax Return for Dispositions by Foreign
Persons of U.S. Real Property Interests
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Go to www.irs.gov/Form8288 for instructions and the latest information.
OMB No. 1545-0902
If this is an amended return, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Complete Part I or Part II. Also complete and attach Copies A and B of Form(s) 8288-A.
Attach additional sheets if you need more space.
Part I
To Be Completed by the Buyer or Other Transferee Required To Withhold Under Section 1445(a)
1
Name of buyer or other transferee responsible for withholding. See instructions. Identifying number
Street address, apt. or suite no., or rural route. Do not use a P.O. box.
City or town, province or state, country, and ZIP or foreign postal code Phone number (optional)
2
Description and location of property acquired
3
Date of transfer
4 Number of Forms 8288-A attached
5 Complete all items that apply. Enter dollar amounts on applicable lines.
a
Amount subject to withholding at 15% . . . . . .
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b
Amount subject to withholding at 10% . . . . . .
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c
Withholding is at a reduced rate. See instructions . . . . . . . . . .
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6 Total amount withheld
Part II To Be Completed by an Entity Subject to the Provisions of Section 1445(e)
1
Name of entity or fiduciary responsible for withholding. See instructions. Identifying number
Street address, apt. or suite no., or rural route. Do not use a P.O. box.
City or town, province or state, country, and ZIP or foreign postal code Phone number (optional)
2 Description of U.S. real property interest transferred or distributed
3
Date of transfer 4 Number of Forms 8288-A attached
5 Complete all items that apply. Enter dollar amounts on applicable lines.
a
Amount subject to withholding at 15% . . . . . .
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b
Amount subject to withholding at 10% . . . . . .
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c
Amount subject to withholding at 21% . . . . . .
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d Withholding is at a reduced rate. See instructions . . . . . . . . . .
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e Large trust election to withhold at distribution . . . . . . . . . . .
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6 Total amount withheld
Sign
Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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Signature of withholding agent, partner, fiduciary, or corporate officer
Title (if applicable)
Date
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed
PTIN
Firm’s name
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Firm’s address
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Firm’s EIN
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Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 62260A
Form 8288 (Rev. 4-2018)
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