Federal U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8288 (Rev. January 2023)
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 .

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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)
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15% (0.15)
. . . . . . . . . . . . .
Withholding at an adjusted amount (see instructions)

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Amount withheld .

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Part II

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10

Amount subject to withholding

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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 $
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Amount withheld .

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15

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8

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12 $

$

11a
11b
11c
11d

$
$
$
$

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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

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10 $

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10% (0.10)
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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)
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Withholding at an adjusted amount (see instructions)

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Amount withheld .

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For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

14a $
14b $
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Cat. No. 62260A

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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 . . . . . . . .

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17

Transferee’s liability under section 1446(f)(1) (if known) .

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17 $

18

Total amounts withheld .

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18 $

Part V

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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

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10% (0.10)
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Withholding at an adjusted amount (see instructions)

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Amount of refund requested .

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Sign
Here

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20 $

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22 $

21a $
21b $
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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
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 $

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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)