Form 8288 U.S. Withholding Tax Return for Disposition by Foreign P

8288

Form
(Rev. February 2016)
Department of the Treasury
Internal Revenue Service

Part I

U.S. Withholding Tax Return for Dispositions by Foreign
Persons of U.S. Real Property Interests
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Information about Form 8288 and its separate instructions is at www.irs.gov/form8288.

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.)
To Be Completed by the Buyer or Other Transferee Required To Withhold Under Section 1445(a)
Identifying number

Name of buyer or other transferee responsible for withholding (see instructions)

1

OMB No. 1545-0902

Street address, apt. or suite no., or rural route. Do not use a P.O. box.
Phone number (optional)

City or town, province or state, country, and ZIP or foreign postal code
2

Description and location of property acquired

3

Date of transfer

6

Check applicable box.

4

Number of Forms 8288-A attached

a

For dispositions after February 16, 2016, withholding is at 15%

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b

For dispositions prior to February 17, 2016 and certain post-February 16, 2016
dispositions (see instructions), withholding is at 10% . . . . . . . .

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c

Withholding is of a reduced amount

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Part II

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Amount realized on the transfer

7

Amount withheld

To Be Completed by an Entity Subject to the Provisions of Section 1445(e)
Identifying number

Name of entity or fiduciary responsible for withholding (see instructions)

1

5

Street address, apt. or suite no., or rural route. Do not use a P.O. box.
Phone number (optional)

City or town, province or state, country, and ZIP or foreign postal code
2

Description of U.S. real property interest transferred or distributed

3

Date of transfer

5
a

Complete all items that apply.
Amount subject to withholding at 35%

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b
c

Amount subject to withholding at 15%
Amount subject to withholding at 10%

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d
e

Amount subject to withholding at reduced rate
Large trust election to withhold at distribution

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Paid
Preparer
Use Only

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Number of Forms 8288-A attached

6

Total amount withheld

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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.
▲

Sign
Here

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4

Signature of withholding agent, partner, fiduciary, or corporate officer

Print/Type preparer’s name

Firm’s name

Preparer’s signature

Date

Title (if applicable)
Date

▶

Firm's EIN

Firm’s address ▶

Phone no.

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

Cat. No. 62260A

Check
if
self-employed

PTIN

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Form 8288 (Rev. 2-2016)