IRS Form 8288 "U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests"

What Is IRS Form 8288?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on April 1, 2018. Check the official IRS-issued instructions before completing and submitting the form.

Form Details:

  • A 1-page form available for download in PDF;
  • Actual and valid for filing 2021 taxes;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8288 through the link below or browse more documents in our library of IRS Forms.

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8288
U.S. Withholding Tax Return for Dispositions by Foreign
Form
Persons of U.S. Real Property Interests
OMB No. 1545-0902
(Rev. April 2018)
Department of the Treasury
Go to www.irs.gov/Form8288 for instructions and the latest information.
Internal Revenue Service
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
4
3
Date of transfer
Number of Forms 8288-A attached
5
Complete all items that apply. Enter dollar amounts on applicable lines.
6
Total amount withheld
a
Amount subject to withholding at 15%
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b
Amount subject to withholding at 10%
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Withholding is at a reduced rate. See instructions
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c
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
Date of transfer
4
Number of Forms 8288-A attached
3
5
Complete all items that apply. Enter dollar amounts on applicable lines.
6
Total amount withheld
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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Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign
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.
Here
Signature of withholding agent, partner, fiduciary, or corporate officer
Title (if applicable)
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
8288
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 4-2018)
Cat. No. 62260A
8288
U.S. Withholding Tax Return for Dispositions by Foreign
Form
Persons of U.S. Real Property Interests
OMB No. 1545-0902
(Rev. April 2018)
Department of the Treasury
Go to www.irs.gov/Form8288 for instructions and the latest information.
Internal Revenue Service
If this is an amended return, check here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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
4
3
Date of transfer
Number of Forms 8288-A attached
5
Complete all items that apply. Enter dollar amounts on applicable lines.
6
Total amount withheld
a
Amount subject to withholding at 15%
.
.
.
.
.
.
b
Amount subject to withholding at 10%
.
.
.
.
.
.
Withholding is at a reduced rate. See instructions
.
.
.
.
.
.
.
.
.
.
c
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
Date of transfer
4
Number of Forms 8288-A attached
3
5
Complete all items that apply. Enter dollar amounts on applicable lines.
6
Total amount withheld
a
Amount subject to withholding at 15%
.
.
.
.
.
.
b
Amount subject to withholding at 10%
.
.
.
.
.
.
c
Amount subject to withholding at 21%
.
.
.
.
.
.
d
Withholding is at a reduced rate. See instructions
.
.
.
.
.
.
.
.
.
.
e
Large trust election to withhold at distribution
.
.
.
.
.
.
.
.
.
.
.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign
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.
Here
Signature of withholding agent, partner, fiduciary, or corporate officer
Title (if applicable)
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
8288
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 4-2018)
Cat. No. 62260A