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Federal Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
Extracted from PDF file 2023-federal-form-8288-a.pdf, last modified December 2022Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
WITHHOLDING AGENT’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no. OMB No. 1545-0902 1 Date of transfer (mm/dd/yyyy) / (Rev. January 2023) Statement of Withholding on Certain Dispositions by Foreign Persons 4 Federal income tax withheld Copy A / Form 2 Gain recognized by foreign corporation $ WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject 3 Amount realized to withholding (see instructions) $ $ 5 Withholding under section: FOREIGN PERSON’S name subject to withholding Foreign address (number, street, and apt. or suite no.) 6 FOREIGN PERSON subject to withholding: a 1445 a Individual b 1446(f)(1) b Corporation City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7 Country code of FOREIGN PERSON subject to withholding Mailing address of FOREIGN PERSON subject to withholding (if different) Form 8288-A (Rev. 1-2023) Cat. No. 62261L 8288-A c Partnership d Other (specify) 8 Description of property transferred Attach Copies A and B to Form 8288 For Internal Revenue Service Center For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 8288. Department of the Treasury - Internal Revenue Service WITHHOLDING AGENT’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no. OMB No. 1545-0902 1 Date of transfer (mm/dd/yyyy) / (Rev. January 2023) Statement of Withholding on Certain Dispositions by Foreign Persons 4 Federal income tax withheld Copy B / Form 2 Gain recognized by foreign corporation $ WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject 3 Amount realized to withholding (see instructions) $ FOREIGN PERSON’S name subject to withholding Foreign address (number, street, and apt. or suite no.) $ 5 Withholding under section: Form 8288-A (Rev. 1-2023) 6 FOREIGN PERSON subject to withholding: a 1445 a Individual b 1446(f)(1) b Corporation City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7 Country code of FOREIGN PERSON subject to withholding Mailing address of FOREIGN PERSON subject to withholding (if different) 8288-A c Partnership d Other (specify) 8 Description of property transferred Send to Internal Revenue Service Center (For Use by Foreign Person Subject to Withholding) This information is being furnished to the Internal Revenue Service. Department of the Treasury - Internal Revenue Service Instructions for the Foreign Person Subject to Withholding 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 under section 1445. Certain foreign interest holders that are beneficiaries or shareholders are subject to federal income tax withholding at a rate of 21%. If you are a foreign person that transfers an interest in a partnership that is engaged in a trade or business in the United States, the buyer or transferee must withhold 10% of the amount realized under section 1446(f)(1). How to report. You must file a U.S. tax return (Form 1040-NR, 1041, 1065, 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 4, attach Form 8288-A to your tax return, unless you make a request for early refund. Foreign partnerships should report the credit for withholding on Form 8804 and attach Form 8288-A. See Pub. 515 and Pub. 519 for more information. Applying for an early refund. Caution: The early refund procedures discussed next are not available for withholding under section 1446(f)(1) or 1446(f)(4). If box 5a is checked and the amount shown in box 4 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 apply for and receive a withholding certificate from the IRS. After you have received your withholding certificate, you may apply for an early refund by sending a statement that must include the following information in separate paragraphs numbered as shown below. 1. Your name, address, and U.S. taxpayer identification number (TIN); 2. The amount required to be withheld as stated in the withholding certificate issued by the IRS; 3. The amount withheld shown in box 4 (attach a copy of this Form 8288-A); and 4. The amount to be refunded. Where to apply. Send your application for a withholding certificate and/or application for early refund to: Ogden Service Center P.O. Box 409101 Ogden, UT 84409 See Pub. 515 and Form 8288-B for information about withholding certificates. WITHHOLDING AGENT’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no. OMB No. 1545-0902 1 Date of transfer (mm/dd/yyyy) / (Rev. January 2023) Statement of Withholding on Certain Dispositions by Foreign Persons 4 Federal income tax withheld Copy C / Form 2 Gain recognized by foreign corporation $ WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject 3 Amount realized to withholding (see instructions) $ $ 5 Withholding under section: FOREIGN PERSON’S name subject to withholding Foreign address (number, street, and apt. or suite no.) Form 8288-A (Rev. 1-2023) 6 FOREIGN PERSON subject to withholding: a 1445 a Individual b 1446(f)(1) b Corporation City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7 Country code of FOREIGN PERSON subject to withholding Mailing address of FOREIGN PERSON subject to withholding (if different) 8288-A c Partnership d Other (specify) 8 Description of property transferred Keep for your records For Withholding Agent For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 8288. Department of the Treasury - Internal Revenue Service Instructions for the Withholding Agent Prepare Form 8288-A for each foreign person subject to withholding under section 1445 or 1446(f)(1). PTPs and their nominees should use Forms 1042 and 1042-S to report the withholding. Attach Copies A and B to Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons. Copy B will be stamped by the IRS and sent to the foreign person subject to withholding if the form is complete, including the transferor’s taxpayer identification number (TIN). Retain Copy C for your records. You do not have to give a copy of this form to the foreign person subject to withholding. U.S. taxpayer identification number (TIN). A U.S. TIN is a(n) social security number (SSN), employer identification number (EIN), or individual taxpayer identification number (ITIN). For more information, see Forms 8288-A Must Be Attached and Transferor’s taxpayer identification number (TIN) missing 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 foreign 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 foreign person subject to withholding. Note: The home or office address of the foreign person subject to withholding must be an address outside the United States. If the foreign 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 section 1446(f)(1), or if you made the large trust election to withhold at the date of distribution. Box 2. Complete only if you are a foreign corporation required to withhold under section 1445(e)(2). Box 3. Enter the amount realized by the foreign person whose name appears on this form. Box 4. Enter the federal income tax you withheld for the foreign person whose name appears on this form. Box 5. Check the applicable box to indicate the section under which withholding was made. Box 6. Check the applicable box to indicate whether the foreign person subject to withholding is an individual, a corporation, a partnership, or other. If “Other,” specify whether the foreign person is a 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 foreign person subject to withholding. See the Instructions for Form 8288 for more information.
Form 8288-A (Rev. January 2023)
More about the Federal Form 8288-A Corporate Income Tax Tax Credit TY 2023
We last updated the Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests in February 2024, so this is the latest version of Form 8288-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8288-A directly from TaxFormFinder. You can print other Federal tax forms here.
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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-A from the Internal Revenue Service in February 2024.
Form 8288-A is a Federal Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
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-A
We have a total of eleven past-year versions of Form 8288-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8288-A
Form 8288-A (Rev. January 2023)
2022 Form 8288-A
Form 8288-A (Rev. January 2023)
2021 Form 8288-A
Form 8288-A (Rev. April 2018)
2020 Form 8288-A
Form 8288-A (Rev. April 2018)
2019 Form 8288-A
Form 8288-A (Rev. April 2018)
2018 Form 8288-A
Form 8288-A (Rev. April 2018)
2017 Form 8288-A
Form 8288-A (Rev. February 2016)
2016 Form 8288-A
Form 8288-A (Rev. February 2016)
2015 Form 8288-A
Form 8288-A (Rev. June 2011)
2012 Form 8288-A
Form 8288-A (Rev. June 2011)
2011 Form 8288-A
Form 8288-A (Rev. June 2011)
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