Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons, Form 8288-C, Statement of Withhold

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8288 U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons	Form	Modified	Available
Form 8288 Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons	Form	Modified	Repair queued
Form 8288-C Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests	Form	Modified	Available
Form 8288-C Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests	Form	Modified	Repair queued
Form 8288-A Statement of Withholding on Certain Dispositions by Foreign Persons	Form and Instruction	Modified	Available
Form 8288-A Form 8288-A - Statement of Withholding on Certain Dispositions by Foreign Persons	Form and Instruction	Modified	Repair queued
SUP STAT (Form 8288 8288-A) (CLEAN VERSION).docx	Supporting Statement A	Uploaded 2022-11-22	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43865	Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons	Form	Modified	U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
43865	Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons	Form	Modified
43865	Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons	Instruction	Modified
242847	Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests	Form	Modified	Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests
242847	Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests	Form	Modified
190871	Form 8288-A - Statement of Withholding on Certain Dispositions by Foreign Persons	Form and Instruction	Modified	Statement of Withholding on Certain Dispositions by Foreign Persons
190871	Form 8288-A - Statement of Withholding on Certain Dispositions by Foreign Persons	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0902	ICR Reference No: 202210-1545-004
Status: Historical Active	Previous ICR Reference No: 202011-1545-015
Agency/Subagency: TREAS/IRS	Agency Tracking No: Ready for Treasury
Title: Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons, Form 8288-C, Statement of Withhold
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/13/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 11/30/2022
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2026	36 Months From Approved	02/28/2023
Responses	237,500	0	237,500
Time Burden (Hours)	2,334,750	0	1,760,575
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8288 is used to report and transmit amounts withheld on certain dispositions and distributions that are subject to sections 1445 and 1446(f)(1). It is also used to report and transmit amounts withheld under section 1446(f)(4) or to claim a credit or refund for amounts withheld under section 1446(f)(4) for transfers occurring on or after January 1, 2023. Form 8288-A is used by the IRS to validate the withholding, and a copy is returned to the transferor for his or her use in filing a tax return. The information provided in § 1.1446(f)–3(d) by the partnership to the IRS will be used by the partnership to report and pay any tax under section 1446(f)(4) and § 1.1446(f)–3 and will be provided on Form 8288–C.

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Authorizing Statute(s): US Code: 26 USC 1445 Name of Law: Withholding of tax on dispositions of United States real property interests
  

Citations for New Statutory Requirements: US Code: 26 USC 1446f) Name of Law: Special rules for withholding on dispositions of partnership interests

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 54596	09/06/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 72590	11/25/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

table that charts list of burden

IC Title	Form No.	Form Name
Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons	8288	U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
Form 8288-A - Statement of Withholding on Certain Dispositions by Foreign Persons	8288-A	Statement of Withholding on Certain Dispositions by Foreign Persons
Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests	8288-C	Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	237,500	237,500	0	0	0	0
Annual Time Burden (Hours)	2,334,750	1,760,575	0	330,575	243,600	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes to Form 8288: (1) The form title has been changed to “U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons”. (2) The “entity” information (Withholding Agent Information) was separated into Parts I and II to its own sections, to avoid processing and repetition issues. (3) New Line 4 (Withholding Agent Information) was added to the entity section. (4) We added 10(b) to allow the large trust to identify that the withholding being reported is a result of the large trust election previously made. (5) New Parts II, IV, and V were added for reporting witholding under section 1446(f)(1) and 1446(f)(4), due to the final regulation in TD 9226, which has an effective date of 1/1/23, per Notice 2021-51. Changes to Form 8288-A: (1) The form title has been changed to “Statement of Withholding on Certain Dispositions by Foreign Persons”. (2) New box 5 was added to (identify the withholding under the specific section). (3) A new checkbox was added to box 6 for “Partnerships”. Changes to Form 8288-C: (1) Minor changes were made to the field names. This has not resulted in a burden change. IRS has updated the time per response based on better estimates of the time to complete the form. This has increased the burden by 243,600 hours due to better Agency estimates. The above changes will result in a total program change increase of 330,575 hours and an adjustment of 243,600 hours, due to better filing figures.

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Annual Cost to Federal Government: $72,144

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/30/2022

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