Form 8288-A Statement of Withholding on Dispositions by Foreign Pers

Withholding agent’s name, street address, city, state, and ZIP code

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests
OMB No. 1545-0902

Withholding agent’s Federal
identification number

Identification number of foreign person
subject to withholding (see instructions)

3 Amount realized

4 Gain recognized by foreign
corporation

Name of person subject to withholding

5 Description of property transferred

Foreign address (number, street, and apt. or suite no.)

6 Person subject to withholding is:

City, province or state, postal code, and country (not U.S.)

Mailing address of person subject to withholding (if different)

A corporation

Form

8288-A

(Rev. 11-2006)

Cat. No. 62261L

Other (specify)

Attach Copies A and B to Form 8288

An individual
©

Copy A
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, state, and ZIP code

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests
OMB No. 1545-0902

Withholding agent’s Federal
identification number

Identification number of foreign person
subject to withholding (see instructions)

3 Amount realized

4 Gain recognized by foreign
corporation

Name of person subject to withholding

5 Description of property transferred

Foreign address (number, street, and apt. or suite no.)

6 Person subject to withholding is:
A corporation

City, province or state, postal code, and country (not U.S.)

Form

8288-A

(Rev. 11-2006)

Other (specify)

An individual
©

Mailing address of person subject to withholding (if different)

Copy B
Send to
Internal
Revenue
Service Center
(For Use by
Person
Subject to
Withholding)
This information is
being furnished to
the Internal
Revenue Service.

Department of the Treasury - Internal Revenue Service

Instructions for the 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 10% of the amount
realized. Certain foreign interest holders that are beneficiaries or
shareholders are subject to federal income tax withholding at a
rate of 35%.
You must file a U.S. tax return (Form 1040NR, 1041, 1065,
1065-B, 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 2, attach Form 8288-A to your tax return,
unless you make a request for early refund. Foreign partnerships,
other than publicly traded partnerships, should report the
withholding on Form 8804, Annual Return for Partnership
Withholding Tax (Section 1446), and attach Form 8288-A.
Publicly traded partnerships, and nominees of such partnerships,
should use Forms 1042 and 1042-S to report the withholding.
See Pub. 515, Withholding of Tax on Nonresident Aliens and
Foreign Entities, and Pub. 519, U.S. Tax Guide for Aliens, for
more information.

If the amount shown in box 2 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 get a withholding certificate. No particular
form is required for an application for early refund, but it must
include the following information in separate paragraphs
numbered as shown below:
1. Your name, address, and U.S. taxpayer identification
number,
2. The amount required to be withheld as stated in the
withholding certificate issued by the IRS,
3. The amount withheld shown in box 2 (attach a copy of this
Form 8288-A), and
4. The amount to be refunded.
Send your application for a withholding certificate and/or
application for early refund to the Director, Philadelphia Service
Center, P.O. Box 21086, FIRPTA Unit, Philadelphia, PA
19114-0586. After 2006, send these applications to
Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
See Regulations sections 1.1445-3 and 1.1445-6, Rev. Proc.
2000-35, and Form 8288-B, Application for Withholding
Certificate for Dispositions by Foreign Persons of U.S. Real
Property Interests, for information about withholding certificates.

Withholding agent’s name, street address, city, state, and ZIP code

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests
OMB No. 1545-0902

Withholding agent’s Federal
identification number

Identification number of foreign person
subject to withholding (see instructions)

3 Amount realized

4 Gain recognized by foreign
corporation

Name of person subject to withholding

5 Description of property transferred

Foreign address (number, street, and apt. or suite no.)

6 Person subject to withholding is:

City, province or state, postal code, and country (not U.S.)

Mailing address of person subject to withholding (if different)

A corporation

Form

8288-A

(Rev. 11-2006)

Keep for your records

Other (specify)

An individual
©

Copy C
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. Attach Copies A and B to Form 8288, U.S.
Withholding Tax Return for Dispositions by Foreign Persons of
U.S. Real Property Interests. Copy B will be stamped by the IRS
and sent to the person subject to withholding if the form is
complete, including the transferor’s identification number. Retain
Copy C for your records. You do not have to give a copy of this
form to the person subject to withholding.
Identification number. A U.S. taxpayer identification number
(TIN) is a social security number (SSN), employer identification
number (EIN), or IRS individual taxpayer identification number
(ITIN). For more information, see Forms 8288-A Must Be
Attached on page 2 of Form 8288 and Identifying number on
page 6 of 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 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 person subject to withholding.

Note. The home or office address of the person subject to
withholding must be an address outside the United States. If the
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 if you made the large trust election to withhold at the
date of distribution.
Box 2. Enter the federal income tax you withheld for the foreign
person whose name appears on this form.
Box 3. Enter the amount realized by the foreign person whose
name appears on this form.
Box 4. Complete only if you are a foreign corporation required to
withhold under section 1445(e)(2).
Box 6. Check the applicable box to indicate whether the foreign
person subject to withholding is an individual or a corporation. If
“other,” specify whether the person is a partnership, trust, or
estate.
See the instructions for Form 8288 for more information.