Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests
Copy A
For Internal
Revenue
Service Center
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0902
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
Instructions for
Form 8288.
Cat. No. 62261L
Attach Copies A and B to Form 8288
Withholding agent’s name, street address, city, state, and ZIP code
Withholding agent’s federal
identification number
Identification number of foreign person
subject to withholding (see instructions)
Name of person subject to withholding
Foreign address (number, street, and apt. or suite no.)
City, province or state, postal code, and country (not U.S.) 7 Country
code
1 Date of transfer
2 Federal income tax withheld
3 Amount realized 4 Gain recognized by foreign
corporation
5 Description of property transferred
6 Person subject to withholding is:
An individual
A corporation
Other (specify)
Mailing address of person subject to withholding (if different)
Form 8288-A (Rev. 4-2018)
dd mmm yyyy
Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests
Copy B
Send to
Internal
Revenue
Service Center
(For Use by
Person
Subject to
Withholding)
Department of the Treasury - Internal Revenue Service
This information is
being furnished to
the Internal
Revenue Service.
OMB No. 1545-0902
Withholding agent’s name, street address, city, state, and ZIP code
Withholding agent’s federal
identification number
Identification number of foreign person
subject to withholding (see instructions)
Name of person subject to withholding
Foreign address (number, street, and apt. or suite no.)
City, province or state, postal code, and country (not U.S.) 7 Country
code
1 Date of transfer
2 Federal income tax withheld
3 Amount realized 4 Gain recognized by foreign
corporation
5 Description of property transferred
6 Person subject to withholding is:
An individual
A corporation
Other (specify)
Mailing address of person subject to withholding (if different)
Form 8288-A (Rev. 4-2018)
dd mmm yyyy
Instructions for the Person Subject to
Withholding
Note. A transferee required to withhold under section1446(f)(1) must
write “Section 1446(f)(1) withholding” at the top of Copies A and B of
Form 8288-A before sending them to the IRS. See section 5 of Notice
2018-29 for more information.
Generally, if you are a foreign person that disposes of real property
located in the United States as seller or transferor, the buyer or other
transferee must withhold 15% of the amount realized. Certain foreign
interest holders that are beneficiaries or shareholders are subject to
federal income tax withholding at a rate of 21% (35% for distributions
made before January 1, 2018).
You must file a U.S. tax return (Form 1040NR, 1041, 1065, 1065-B, or
1120-F) to report the sale or other disposition as effectively connected
with the conduct of a trade or business in the United States. To receive
credit for any federal income tax withheld shown in box 2, attach Form
8288-A to your tax return, unless you make a request for early refund.
Foreign partnerships, other than publicly traded partnerships (PTPs),
should report the withholding on Form 8804, and attach Form 8288-A.
PTPs and their nominees should use Forms 1042 and 1042-S to report
the withholding. See Pub. 515 and Pub. 519 for more information.
If the amount shown in box 2 is greater than your maximum tax
liability, you may apply for an early refund. However, you must still file
your tax return when due. To apply for an early refund, you must first get
a withholding certificate. No particular form is required for an application
for early refund, but it must include the following information in separate
paragraphs numbered as shown below:
1. Your name, address, and U.S. taxpayer identification number;
2. The amount required to be withheld as stated in the withholding
certificate issued by the IRS;
3. The amount withheld shown in box 2 (attach a copy of this Form
8288-A); and
4. The amount to be refunded.
Send your application for a withholding certificate and/or application
for early refund to Ogden Service Center, P.O. Box 409101, Ogden, UT
84409.
Note. The early refund procedures discussed above are not available
for withholding under section 1446(f)(1).
See Pub. 515 and Form 8288-B for information about withholding
certificates.
Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests
Copy C
For
Withholding
Agent
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0902
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
Instructions for
Form 8288.
Withholding agent’s name, street address, city, state, and ZIP code
Withholding agent’s federal
identification number
Identification number of foreign person
subject to withholding (see instructions)
Name of person subject to withholding
Foreign address (number, street, and apt. or suite no.)
City, province or state, postal code, and country (not U.S.) 7 Country
code
1 Date of transfer
2 Federal income tax withheld
3 Amount realized 4 Gain recognized by foreign
corporation
5 Description of property transferred
6 Person subject to withholding is:
An individual
A corporation
Other (specify)
Mailing address of person subject to withholding (if different)
Form 8288-A (Rev. 4-2018)
Keep for your records
dd mmm yyyy
Instructions for the Withholding Agent
Prepare Form 8288-A for each foreign person subject to withholding.
Attach Copies A and B to Form 8288, U.S. Withholding Tax Return for
Dispositions by Foreign Persons of U.S. Real Property Interests. Copy B
will be stamped by the IRS and sent to the person subject to
withholding if the form is complete, including the transferor’s
identification number. Retain Copy C for your records. You do not have
to give a copy of this form to the person subject to withholding.
Identification number. A U.S. taxpayer identification number (TIN) is a
social security number (SSN), employer identification number (EIN), or
IRS individual taxpayer identification number (ITIN). For more
information, see Forms 8288-A Must Be Attached and Identifying
number in the Instructions for Form 8288.
Address. You must enter the foreign home address (for an individual) or
the foreign office address (for other than an individual) of the person
subject to withholding. You may enter a separate mailing address in the
space provided. If provided, the IRS will use the separate mailing
address to forward Copy B to the person subject to withholding.
Note. The home or office address of the person subject to withholding
must be an address outside the United States. If the person does not
have an address outside the United States, enter the country of
residence of the foreign person in this section and provide a complete
mailing address.
Box 1. Enter the date of transfer. However, enter the date of distribution
if you withheld under section 1445(e)(2), (e)(3), or (e)(6), or if you made
the large trust election to withhold at the date of distribution.
Box 2. Enter the federal income tax you withheld for the foreign person
whose name appears on this form.
Box 3. Enter the amount realized by the foreign person whose name
appears on this form.
Box 4. Complete only if you are a foreign corporation required to
withhold under section 1445(e)(2).
Box 6. Check the applicable box to indicate whether the foreign person
subject to withholding is an individual or a corporation. If “other,”
specify whether the person is a partnership, trust, or estate.
Box 7. Enter the applicable two-letter code from the list at www.irs.gov/
countrycodes for the foreign home address or foreign office address of
the person subject to withholding.
See the Instructions for Form 8288 for more information.
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