8288 US Withholding Tax Return for Dispositions by Foreign Pe

8288

Form
(Rev. August 2013)
Department of the Treasury
Internal Revenue Service

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

OMB No. 1545-0902

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.)
Part I

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

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.
a
b

4

Withholding is at 10%
. . . .
Withholding is of a reduced amount

Part II

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Number of Forms 8288-A attached

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Amount realized on the transfer

7

Amount withheld

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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
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Amount subject to withholding at 10%
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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. 8-2013)