TaxFormFinder
Federal U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Extracted from PDF file 2023-federal-form-8288.pdf, last modified December 2022U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
8288 U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons Form (Rev. January 2023) Department of the Treasury Internal Revenue Service OMB No. 1545-0902 Go to www.irs.gov/Form8288 for instructions and the latest information. If this is a corrected return, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete the withholding agent information and Part I through Part V, as applicable. Also, complete and attach Copies A and B of Form(s) 8288-A or Copy A or B, as applicable, of Form(s) 8288-C. Attach additional sheets if you need more space. Note: Report only one disposition on each Form 8288 filed. Withholding Agent Information 1a b U.S. taxpayer identification number (TIN) Name of buyer or other party responsible for withholding. See instructions. c Street address, apt. or suite no., or rural route. Do not use a P.O. box. d City or town, state or province, country, and ZIP or foreign postal code e Phone number (optional) 2 Description and location of the U.S. real property interest acquired, transferred or distributed, or description of transferred partnership interest. See instructions. 3 Date of transfer Part I 6 7 4 Date of withholding certificate or date of distribution (see instructions) To Be Completed by the Buyer or Other Transferee Required To Withhold Under Section 1445(a) 6 Amount subject to withholding . . . . . . . . . . . . . . Withholding tax liability. Multiply line 6 by the applicable withholding rate on line 7a or 7b. Otherwise, check the box on line 7c. a b c 8 10% (0.10) . . . . . . . . . . . . . 15% (0.15) . . . . . . . . . . . . . Withholding at an adjusted amount (see instructions) . . . . . . . . . . . . . . . . . . . . Amount withheld . . . . . . . . Part II . . . . . . . . . . . . . 10 Amount subject to withholding . . 11 Withholding tax liability. Multiply line 10 by the applicable withholding rate on line 11a, 11b, or 11c. Otherwise, check the box on line 11d. a b c d 12 13 14 7a $ 7b $ 7c $ . . . . . . . . . . . . Amount withheld . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . 8 . . 12 $ $ 11a 11b 11c 11d $ $ $ $ . . . . . . To Be Completed by Buyer/Transferee Required To Withhold Under Section 1446(f)(1) 13 $ Amount subject to withholding . . . . . . . . . . . . . . Withholding tax liability. Multiply line 13 by the applicable withholding rate on line 14a or check the box on line 14b. a b . 10 $ . 10% (0.10) . . . . . . . . . . . . . . . . . . . . 15% (0.15) . . . . . . . . . . . . . . . . . . . . 21% (0.21) (or 35% (0.35) for distributions made before January 1, 2018) . Withholding at an adjusted amount (see instructions) . . . . . . Part III $ To Be Completed by an Entity Subject to the Provisions of Section 1445(e) Large trust election to withhold at distribution (see instructions) . 9 5 Number of Forms 8288-A or 8288-C attached 10% (0.10) . . . . . . . . . . . . . Withholding at an adjusted amount (see instructions) . . . . . . . . . . . . . Amount withheld . . . . . . . . . . . . . . . . . . . For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. 14a $ 14b $ . . . . . . . Cat. No. 62260A . . 15 $ Form 8288 (Rev. 1-2023) Page 2 Form 8288 (Rev. 1-2023) Part IV To Be Completed by the Partnership Required To Withhold Under Section 1446(f)(4) 16 a b c Partnership distributions. Complete the following items. Total number of distributions . . . . . . . . . . Total amount of distributions . . . . . . . . . . Total amount of other withholding . . . . . . . . . . . . . . . . . . . . . . . 17 Transferee’s liability under section 1446(f)(1) (if known) . . . . . . . . . . . . . . . . 17 $ 18 Total amounts withheld . . . . . . . . . . . . . . . . 18 $ Part V . . . . . . . . . . 16a 16b $ 16c $ To Be Completed by Buyer/Transferee Claiming a Refund of Withholding Under Section 1446(f)(4) 19 Amount subject to withholding 20 21 Amount withheld (see instructions) . . . . . . . . . . . . . . Withholding tax liability. Multiply line 19 by the applicable withholding rate on line 21a or check the box on line 21b. a b 22 . . . . . . . . . . . . . 10% (0.10) . . . . . . . . . . . . . Withholding at an adjusted amount (see instructions) . . . . . . . . . . . . . Amount of refund requested . . . . . . . . Sign Here . . . . . . . . . . . . . . . 20 $ . . . . . . 22 $ 21a $ 21b $ . . . 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. Signature of withholding agent, partner, fiduciary, or corporate officer Paid Preparer Use Only 19 $ . Print/Type preparer’s name Preparer’s signature Date Title (if applicable) Date Check if self-employed Firm’s name Firm’s EIN Firm’s address Phone no. PTIN Form 8288 (Rev. 1-2023)
Form 8288 (Rev. January 2023)
More about the Federal Form 8288 Corporate Income Tax TY 2023
We last updated the U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests in February 2024, so this is the latest version of Form 8288, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8288 directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Corporate Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 8288.
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8288 from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8288
We have a total of twelve past-year versions of Form 8288 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8288
Form 8288 (Rev. January 2023)
2022 Form 8288
Form 8288 (Rev. January 2023)
2021 Form 8288
Form 8288 (Rev. April 2018)
2020 Form 8288
Form 8288 (Rev. April 2018)
2019 Form 8288
Form 8288 (Rev. April 2018)
2018 Form 8288
Form 8288 (Rev. April 2018)
2017 Form 8288
Form 8288 (Rev. February 2017)
2016 Form 8288
Form 8288 (Rev. February 2017)
2015 Form 8288
Form 8288 (Rev. February 2016)
2013 Form 8288
Form 8288 (Rev. August 2013)
2012 Form 8288
Form 8288 (Rev. June 2011)
2011 Form 8288
Form 8288 (Rev. June 2011)
TaxFormFinder Disclaimer:
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.