OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Statement of Withholding on Certain Dispositions by Foreign Persons, Statement of Withhold

OMB 1545-0902 · TREAS/IRS.

OMB 1545-0902

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.

The latest form for U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Statement of Withholding on Certain Dispositions by Foreign Persons, Statement of Withhold expires 2029-06-30 and is listed under ICR 202511-1545-018.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8288 U.S. Withholding Tax Return for Certain Dispositions by Foreign PersonsForm
Form 8288-C Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership InterestsForm and Instruction
Form 8288-A Statement of Withholding on Certain Dispositions by Foreign PersonsForm and Instruction
1545-0902 Supporting Statement.docxSupporting Statement A
Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons Form
Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons Instruction
Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests Form and Instruction
Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests Form and Instruction
Form 8288-A - Statement of Withholding on Certain Dispositions by Foreign Persons Form and Instruction
Form 8288-A - Statement of Withholding on Certain Dispositions by Foreign Persons Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202511-1545-018 Extension without change of a currently approved collection 2026-02-27
202210-1545-004 Revision of a currently approved collection 2022-11-30 Approved without change
202011-1545-015 Revision of a currently approved collection 2020-11-30 Approved without change
202007-1545-018 Revision of a currently approved collection 2020-08-04 Preapproved
201912-1545-005 Extension without change of a currently approved collection 2020-01-31 Approved without change
201608-1545-015 Extension without change of a currently approved collection 2016-08-31 Approved without change
201212-1545-005 Extension without change of a currently approved collection 2012-12-28 Approved without change
200908-1545-045 Revision of a currently approved collection 2009-10-26 Approved without change
200606-1545-038 Revision of a currently approved collection 2006-06-20 Approved without change
200305-1545-023 Revision of a currently approved collection 2003-05-14 Approved without change
200005-1545-021 Revision of a currently approved collection 2000-05-17 Approved without change
199807-1545-007 Extension without change of a currently approved collection 1998-07-14 Approved without change
199506-1545-026 Extension without change of a currently approved collection 1995-06-27 Approved without change
199211-1545-018 Revision of a currently approved collection 1992-11-25 Approved without change
199003-1545-012 Revision of a currently approved collection 1990-03-14 Approved without change
198908-1545-084 No material or nonsubstantive change to a currently approved collection 1989-08-31 Approved with change
198802-1545-003 Revision of a currently approved collection 1988-02-09 Approved without change
198709-1545-004 Revision of a currently approved collection 1987-09-22 Approved without change
198706-1545-013 Revision of a currently approved collection 1987-06-12 Approved without change
198702-1545-018 No material or nonsubstantive change to a currently approved collection 1987-02-13 Approved with change
198606-1545-011 Revision of a currently approved collection 1986-06-13 Approved without change
198412-1545-008 Revision of a currently approved collection 1984-12-03 Approved without change
198411-1545-010 Revision of a currently approved collection 1984-11-28 Approved without change
198411-1545-007 New collection (Request for a new OMB Control Number) 1984-11-20 Approved without change

OMB Details

Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
FormNameElectronic accessType
Form 8288U.S. Withholding Tax Return for Certain Dispositions by Foreign Personswww.irs.gov/form8288Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.