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

8288

Form
(Rev. April 2018)
Department of the Treasury
Internal Revenue Service

U.S. Withholding Tax Return for Dispositions by Foreign
Persons of U.S. Real Property Interests
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OMB No. 1545-0902

Go to www.irs.gov/Form8288 for instructions and the latest information.

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
1

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

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
2

Description and location of property acquired

3

Date of transfer

5

Phone number (optional)

Complete all items that apply. Enter dollar amounts on applicable lines.
a
b
c

Amount subject to withholding at 15%
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Amount subject to withholding at 10%
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Withholding is at a reduced rate. See instructions

Part II
1

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4

Number of Forms 8288-A attached

6

Total amount withheld

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

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
2

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

3

Date of transfer

5

Phone number (optional)

Complete all items that apply. Enter dollar amounts on applicable lines.
a
b
c
d
e

Amount subject to withholding at 15%
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Amount subject to withholding at 10%
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Amount subject to withholding at 21%
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Withholding is at a reduced rate. See instructions
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.
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Sign
Here

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4

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

Print/Type preparer’s name

Preparer’s signature

Date

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Firm’s EIN

Firm’s address ▶

Phone no.

Firm’s name

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

Date

Title (if applicable)
Check
if
self-employed

PTIN

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Cat. No. 62260A

Form 8288 (Rev. 4-2018)