8288-A Statement of Withholding on Dispositions by Foreign Pers

WITHHOLDING AGENT’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and phone no.

OMB No. 1545-0902

1 Date of transfer
(mm/dd/yyyy)

/

(Rev. January 2023)

Statement of
Withholding on
Certain Dispositions
by Foreign Persons

4 Federal income tax
withheld

Copy A

/

Form

2 Gain recognized by
foreign corporation

$
WITHHOLDING AGENT’S U.S. TIN

U.S. TIN of FOREIGN PERSON subject 3 Amount realized
to withholding (see instructions)

$

$

5 Withholding under
section:

FOREIGN PERSON’S name subject to withholding
Foreign address (number, street, and apt. or suite no.)

6 FOREIGN PERSON
subject to withholding:

a 1445

a Individual

b 1446(f)(1)

b Corporation

City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7 Country code of FOREIGN
PERSON subject to withholding
Mailing address of FOREIGN PERSON subject to withholding (if different)

Form 8288-A (Rev. 1-2023)

Cat. No. 62261L

8288-A

c Partnership
d Other
(specify)

8 Description of property transferred

Attach Copies A and B to Form 8288

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 or town, state or
province, country, ZIP or foreign postal code, and phone no.

OMB No. 1545-0902

1 Date of transfer
(mm/dd/yyyy)

/

(Rev. January 2023)

Statement of
Withholding on
Certain Dispositions
by Foreign Persons

4 Federal income tax
withheld

Copy B

/

Form

2 Gain recognized by
foreign corporation

$
WITHHOLDING AGENT’S U.S. TIN

U.S. TIN of FOREIGN PERSON subject 3 Amount realized
to withholding (see instructions)

$
FOREIGN PERSON’S name subject to withholding
Foreign address (number, street, and apt. or suite no.)

$

5 Withholding under
section:

Form 8288-A (Rev. 1-2023)

6 FOREIGN PERSON
subject to withholding:

a 1445

a Individual

b 1446(f)(1)

b Corporation

City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7 Country code of FOREIGN
PERSON subject to withholding
Mailing address of FOREIGN PERSON subject to withholding (if different)

8288-A

c Partnership
d Other
(specify)

8 Description of property transferred

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

Department of the Treasury - Internal Revenue Service

Instructions for the Foreign 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 15% of the amount realized under section
1445. Certain foreign interest holders that are beneficiaries or
shareholders are subject to federal income tax withholding at a rate of
21%. If you are a foreign person that transfers an interest in a
partnership that is engaged in a trade or business in the United
States, the buyer or transferee must withhold 10% of the amount
realized under section 1446(f)(1).
How to report. You must file a U.S. tax return (Form 1040-NR, 1041,
1065, 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 4, attach Form 8288-A to your tax return, unless you make a
request for early refund. Foreign partnerships should report the credit
for withholding on Form 8804 and attach Form 8288-A. See Pub. 515
and Pub. 519 for more information.
Applying for an early refund.
Caution: The early refund procedures discussed next are not
available for withholding under section 1446(f)(1) or 1446(f)(4).

If box 5a is checked and the amount shown in box 4 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 apply for and receive a withholding
certificate from the IRS. After you have received your withholding
certificate, you may apply for an early refund by sending a statement
that must include the following information in separate paragraphs
numbered as shown below.
1. Your name, address, and U.S. taxpayer identification number (TIN);
2. The amount required to be withheld as stated in the withholding
certificate issued by the IRS;
3. The amount withheld shown in box 4 (attach a copy of this Form
8288-A); and
4. The amount to be refunded.
Where to apply. Send your application for a withholding certificate
and/or application for early refund to:
Ogden Service Center
P.O. Box 409101
Ogden, UT 84409
See Pub. 515 and Form 8288-B for information about withholding
certificates.

WITHHOLDING AGENT’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and phone no.

OMB No. 1545-0902

1 Date of transfer
(mm/dd/yyyy)

/

(Rev. January 2023)

Statement of
Withholding on
Certain Dispositions
by Foreign Persons

4 Federal income tax
withheld

Copy C

/

Form

2 Gain recognized by
foreign corporation

$
WITHHOLDING AGENT’S U.S. TIN

U.S. TIN of FOREIGN PERSON subject 3 Amount realized
to withholding (see instructions)

$

$

5 Withholding under
section:

FOREIGN PERSON’S name subject to withholding
Foreign address (number, street, and apt. or suite no.)

Form 8288-A (Rev. 1-2023)

6 FOREIGN PERSON
subject to withholding:

a 1445

a Individual

b 1446(f)(1)

b Corporation

City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7 Country code of FOREIGN
PERSON subject to withholding
Mailing address of FOREIGN PERSON subject to withholding (if different)

8288-A

c Partnership
d Other
(specify)

8 Description of property transferred

Keep for your records

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
under section 1445 or 1446(f)(1). PTPs and their nominees should use
Forms 1042 and 1042-S to report the withholding. Attach Copies A and
B to Form 8288, U.S. Withholding Tax Return for Certain Dispositions by
Foreign Persons. Copy B will be stamped by the IRS and sent to the
foreign person subject to withholding if the form is complete, including
the transferor’s taxpayer identification number (TIN). Retain Copy C for
your records. You do not have to give a copy of this form to the foreign
person subject to withholding.
U.S. taxpayer identification number (TIN). A U.S. TIN is a(n) social
security number (SSN), employer identification number (EIN), or
individual taxpayer identification number (ITIN). For more information,
see Forms 8288-A Must Be Attached and Transferor’s taxpayer
identification number (TIN) missing in the Instructions for 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 foreign
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 foreign person subject to
withholding.
Note: The home or office address of the foreign person subject to
withholding must be an address outside the United States. If the foreign

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 section
1446(f)(1), or if you made the large trust election to withhold at the date
of distribution.
Box 2. Complete only if you are a foreign corporation required to
withhold under section 1445(e)(2).
Box 3. Enter the amount realized by the foreign person whose name
appears on this form.
Box 4. Enter the federal income tax you withheld for the foreign person
whose name appears on this form.
Box 5. Check the applicable box to indicate the section under which
withholding was made.
Box 6. Check the applicable box to indicate whether the foreign person
subject to withholding is an individual, a corporation, a partnership, or
other. If “Other,” specify whether the foreign person is a trust or estate.
Box 7. Enter the applicable two-letter code from the list at www.irs.gov/
countrycodes for the foreign home address or foreign office address of
the foreign person subject to withholding.
See the Instructions for Form 8288 for more information.