8288-C Statement of Withholding Under Section 1446(f)(4) on Dis

OMB No. 1545-0902

Distribution number
WITHHOLDING AGENT’S (PARTNERSHIP’S) name

WITHHOLDING AGENT’S
(PARTNERSHIP’S) U.S. EIN

Form

8288-C

(January 2023)
Street address, city or town, state or province, country, and ZIP or foreign postal code

Statement of Withholding
Under Section 1446(f)(4)
on Dispositions by
Foreign Persons of
Partnership Interests

1 Date of transfer (mm/dd/yyyy)

/

/

PARTNER’S (TRANSFEREE’S) 2 Amount realized
U.S. TIN
$
3 Amount withheld
Street address, city or town, state or province, country, and ZIP or foreign postal code
$
PARTNER’S (TRANSFEREE’S) name subject to withholding

Copy A
For Internal
Revenue
Service Center

4 Date of this distribution (mm/dd/yyyy)
SELLER’S (TRANSFEROR’S) name

SELLER’S (TRANSFEROR’S)
U.S. TIN

Street address, city or town, state or province, country, and ZIP or foreign postal code

/

$
6 Other amounts withheld
$

Form 8288-C (1-2023)

Cat. No. 73416Q

/

5 Amount of this distribution

Attach Copy A to Form 8288

For Privacy Act
and Paperwork
Reduction Act Notice,
see the Instructions
for Form 8288.

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0902

Distribution number
WITHHOLDING AGENT’S (PARTNERSHIP’S) name

WITHHOLDING AGENT’S
(PARTNERSHIP’S) U.S. EIN

Form

8288-C

(January 2023)
Street address, city or town, state or province, country, and ZIP or foreign postal code

1 Date of transfer (mm/dd/yyyy)

/
PARTNER’S (TRANSFEREE’S) name subject to withholding

Statement of Withholding
Under Section 1446(f)(4)
on Dispositions by
Foreign Persons of
Partnership Interests

/

PARTNER’S (TRANSFEREE’S) 2 Amount realized
U.S. TIN
$

Street address, city or town, state or province, country, and ZIP or foreign postal code

3 Amount withheld
$

Copy B
For Partner
(Transferee)
Subject to
Withholding

4 Date of this distribution (mm/dd/yyyy)
SELLER’S (TRANSFEROR’S) name

SELLER’S (TRANSFEROR’S)
U.S. TIN

Street address, city or town, state or province, country, and ZIP or foreign postal code

/

/

5 Amount of this distribution
$
6 Other amounts withheld
$

Form 8288-C (1-2023)

Keep for your records

Department of the Treasury - Internal Revenue Service

Instructions for the Person Subject to
Withholding Under Section 1446(f)(4)
Generally, if you are the transferee of a partnership interest from
a foreign person and failed to withhold the entire amount
required under section 1446(f)(1) or failed to certify to the
partnership the extent to which you satisfied your withholding
obligation, your partnership will withhold on a distribution to you
under section 1446(f)(4) and Regulations section 1.1446(f)-3 and
issue you a Form 8288-C.

You may use the Form 8288-C as evidence of the amount of
your section 1446(f)(1) liability that you satisfied. If the amount
the partnership withholds under section 1446(f)(4) exceeds your
section 1446(f)(1) liability, you may be able to claim a refund by
attaching Form(s) 8288-C to Form 8288.
Do not use Form 8288-C to claim a credit against your
income tax liability or attach it to your income tax return.
See the Instructions for Form 8288, Pub. 515, and Pub. 519
for more information.

OMB No. 1545-0902

Distribution number
WITHHOLDING AGENT’S (PARTNERSHIP’S) name

WITHHOLDING AGENT’S
(PARTNERSHIP’S) U.S. EIN

Form

8288-C

(January 2023)
Street address, city or town, state or province, country, and ZIP or foreign postal code

Statement of Withholding
Under Section 1446(f)(4)
on Dispositions by
Foreign Persons of
Partnership Interests

1 Date of transfer (mm/dd/yyyy)

/

/

PARTNER’S (TRANSFEREE’S) 2 Amount realized
U.S. TIN
$
3 Amount withheld
Street address, city or town, state or province, country, and ZIP or foreign postal code
$
PARTNER’S (TRANSFEREE’S) name subject to withholding

Copy C
For Withholding
Agent

4 Date of this distribution (mm/dd/yyyy)
SELLER’S (TRANSFEROR’S) name

SELLER’S (TRANSFEROR’S)
U.S. TIN

Street address, city or town, state or province, country, and ZIP or foreign postal code

/

/

5 Amount of this distribution
$
6 Other amounts withheld
$

Form 8288-C (1-2023)

Keep for your records

Department of the Treasury - Internal Revenue Service

Instructions for the Partnership Withholding
Under Section 1446(f)(4)
If a foreign person transferred an interest in your partnership
and the transferee failed to withhold the entire amount required
under section 1446(f)(1) or failed to certify to the partnership the
extent to which it satisfied its withholding obligation, the
partnership must withhold on each distribution to the transferee
under section 1446(f)(4) and Regulations section 1.1446(f)-3 and
issue to the transferee a Form 8288-C.
For each distribution, you must prepare a separate Form
8288-C for each transfer subject to withholding under section
1446(f)(4) and Regulations section 1.1446(f)-3. Attach Copy A to
Form 8288. Provide Copy B to the partner (transferee) subject to
withholding. Retain Copy C for your records.
U.S. taxpayer identification number (TIN). A U.S. taxpayer
identification number (TIN) is a(n) social security number (SSN),
employer identification number (EIN), or individual taxpayer
identification number (ITIN). For more information, see the
Instructions for Form 8288.

Address. When providing a foreign address on Form 8288-C,
enter the number and street, city or town, state or province,
country, and ZIP or foreign postal code. Don’t abbreviate the
country name. Follow the foreign country’s practice in placing
the postal code in the address.
Box 1. Enter the date the interest in the partnership was
transferred to the transferee whose name appears on this form.
Box 2. Enter the amount realized by the foreign person who
transferred its interest in the partnership to the transferee.
Box 3. Enter the federal withholding tax and interest you
withheld under section 1446(f)(4) on the distribution to the
transferee.
Box 4. Enter the date you made the distribution to the
transferee that is subject to withholding.
Box 5. Enter the total amount of the distribution to the transferee.
Box 6. If the distribution was also subject to withholding under
another provision of the Code, such as section 1441, enter the
amount of withholding under that other provision.
See the Instructions for Form 8288 for more information.