Form 8288-B 

(Rev. February 2016) 

Application for Withholding Certificate for Dispositions 

by Foreign Persons of U.S. Real Property Interests 

▶ Please type or print. 

OMB No. 1545-1060 

1 Name of transferor (attach additional sheets if more than one transferor) Identification number 

Street address, apt. or suite no., or rural route. Do not use a P.O. box. 

City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate. 

2 Name of transferee (attach additional sheets if more than one transferee) Identification number 

Street address, apt. or suite no., or rural route. Do not use a P.O. box. 

City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate. 

3 Applicant is: Transferor Transferee 

4a Name of withholding agent (see instructions) b Identification number 

c Name of estate, trust, or entity (if applicable) d Identification number 

5 Address where you want withholding certificate sent (street address, apt. or suite no., P.O. box, or rural route number) Phone number (optional) 

City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate. 

6 Description of U.S. real property transaction: 

a Date of transfer (month, day, year) (see inst.) b Contract price $ 

c Type of interest transferred: Real property Associated personal property 

Domestic U.S. real property holding corporation 

d Use of property at time of sale: Rental or commercial Personal Other (attach explanation) 

e Adjusted basis $

f Location and general description of property (for a real property interest), description (for associated personal property), or 

the class or type and amount of the interest (for an interest in a U.S. real property holding corporation). See instructions. 

g For the 3 preceding tax years: 

(1) Were U.S. income tax returns filed relating to the U.S. real property interest? . . . . . . . . . Yes No 

If “Yes,” when and where were those returns filed? ▶

(2) Were U.S. income taxes paid relating to the U.S. real property interest? . . . . . . . . . . Yes No 

If “Yes,” enter the amount of tax paid for each year ▶

7 Check the box to indicate the reason a withholding certificate should be issued. See the instructions for information that must 

be attached to Form 8288-B. 

a The transferor is exempt from U.S. tax or nonrecognition treatment applies. 

b The transferor’s maximum tax liability is less than the tax required to be withheld. 

c The special installment sales rules described in section 7 of Rev. Proc. 2000-35 allow reduced withholding. 

8 Does the transferor have any unsatisfied withholding liability under section 1445? . . . . . . . . . Yes No 

See the instructions for information required to be attached. 

9 Is this application for a withholding certificate made under section 1445(e)? . . . . . . . . . . . Yes No 

If “Yes,” check the applicable box in a and the applicable box in b below. 

a Type of transaction: 1445(e)(1) 1445(e)(2) 1445(e)(3) 1445(e)(5) 1445(e)(6) 

b Applicant is: Taxpayer Other person required to withhold. Specify your title (e.g., trustee) ▶

Under penalties of perjury, I declare that I have examined this application and accompanying attachments, and, to the best of my knowledge and belief, they are true,

correct, and complete. 

Signature Title (if applicable) Date 

For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 10128Z Form 8288-B (Rev. 2-2016) 

Department of the Treasury 

Internal Revenue Service 
Form 8288-B (Rev. 2-2016) Page 2 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

Future Developments

For the latest information about 

developments related to Form 8288 and its 

instructions, such as legislation enacted 

after they were published, go to 

www.irs.gov/form8288.

General Instructions 

Purpose of form. Use Form 8288-B to 

apply for a withholding certificate to reduce 

or eliminate withholding on dispositions of 

U.S. real property interests by foreign 

persons, but only if the application is based 

on: 

1. A claim that the transferor is entitled to 

nonrecognition treatment or is exempt from 

tax, 

2. A claim solely on a calculation that 

shows the transferor’s maximum tax liability 

is less than the tax otherwise required to be 

withheld, or 

3. A claim that the special installment 

sales rules described in section 7 of Rev. 

Proc. 2000-35 allowed reduced 

withholding. 

Do not use this form for applications: 

• Based on an agreement for the payment 

of tax with conforming security, 

• For blanket withholding certificates under 

Rev. Proc. 2000-35, or 

• Other than the three types described 

above. 

See Regulations sections 1.1445-3 and 

1.1445-6 and Rev. Proc. 2000-35 for 

information and procedures for applying for 

a withholding certificate. 

Who can apply for a withholding 

certificate. Either the transferee or the 

transferor (or other authorized person) can 

file this application. 

Withholding certificate. The IRS can issue 

a withholding certificate to reduce or 

eliminate withholding under section 1445. A 

certificate issued before the transfer notifies 

the transferee that reduced withholding or 

no withholding is required. A certificate 

issued after the transfer may authorize an 

early or a normal refund. If, on the date of 

transfer, an application for a withholding 

certificate is or has been submitted to the 

IRS, the applicable withholding is not 

required to be paid over to the IRS until the 

20th day after the day that the IRS mails the 

withholding certificate or notice of denial. A 

transferor that applies for a withholding 

certificate must notify the transferee in 

writing that the certificate has been applied 

for on the day of or prior to the transfer. 

The IRS will normally act on an 

application within 90 days of receipt of all 

information necessary to make a proper 

determination. The IRS will determine 

whether withholding should be reduced or 

eliminated or whether a withholding 

certificate should not be issued. 

Identification number. The U.S. 

taxpayer identification number (TIN) of all 

parties to the transaction must be on the 

application for a withholding certificate. For 

U.S. individuals, the TIN is a social security 

number (SSN). For all other entities, it is an 

employer identification number (EIN). If you 

do not have an EIN, you can apply for one 

online at www.irs.gov/smallbiz or by 

telephone at 1-800-829-4933. Also, you can 

file Form SS-4, Application for Employer 

Identification Number, by fax or mail. 

If you are a nonresident alien individual 

who is required to have a TIN, but is not 

eligible to obtain an SSN, you must apply 

for an IRS individual taxpayer identification 

number (ITIN). If you do not have a TIN and 

are eligible for an ITIN, you can apply for an 

ITIN by attaching the completed Form 

8288-B to a completed Form W-7 and 

forwarding the package to the IRS at the 

address given in the Form W-7 instructions. 

Get Form W-7, Application for IRS 

Individual Taxpayer Identification Number, 

for more information. 

Any withholding certificate issued by the 

IRS applies only for the limited purpose of 

determining the withholding obligation 

under section 1445 and does not apply to 

any substantive issue that may arise in 

connection with the transfer. The 

acceptance by the IRS of any evidence 

submitted in connection with this 

application is not binding on the IRS for any 

purpose other than issuing the withholding 

certificate. The information submitted in 

support of the application may be subject 

to verification by the IRS prior to issuance 

of a withholding certificate. 

If you receive a withholding certificate 

from the IRS and withholding is still 

required, a copy of the withholding 

certificate must be attached to Form 8288, 

U.S. Withholding Tax Return for 

Dispositions by Foreign Persons of U.S. 

Real Property Interests. 

Installment sales. A transferee is required 

to withhold on the full sales price regardless 

of the amount of the payment. However, if 

the transferor is not a dealer and will report 

gain using the installment method under 

section 453, a withholding certificate 

allowing reduced withholding may be 

obtained. Any withholding certificate based 

on the installment sale method will provide 

for payment of interest on the deferred tax 

liability under section 453A(c) when 

applicable. 

For installment sales subject to 

withholding under section 1445(a) or (e), the 

IRS will consider applications for a 

withholding certificate based on the 

transferee’s (or entity’s or fiduciary’s) 

agreement to all of the following: 

1. Withhold and pay over 15% or lower 

amount determined by the IRS (or the 

amount the IRS determines to be 

appropriate under section 1445(e)) of the 

down payment. The amount of the down 

payment includes any liabilities of the 

transferor (entity in the case of section 

1445(e)) assumed by the transferee, or 

liabilities to which the U.S. real property 

interest was subject immediately before and 

after the transfer. 

2. Withhold 15% or lower amount 

determined by the IRS (or the amount the 

IRS determines to be appropriate under 

section 1445(e)) of each subsequent 

payment and the interest on the deferred 

tax liability. 

3. Use Forms 8288 and 8288-A (relating to 

withholding on dispositions by foreign 

persons of U.S. real property interests) to pay 

over all amounts withheld. The identification 

number of the transferor (or interest holder 

subject to withholding under section 1445(e)) 

must be included on Forms 8288 and 8288-A. 

4. Notify the IRS before the disposition or 

encumbrance of the U.S. real property 

interest (of the installment obligation under 

section 1445(e)), and when it occurs, pay 

over the remaining amount to be withheld. 

5. Continue to withhold under a reduced 

withholding certificate until an amended 

certificate is issued, even if the transferor 

pledges the installment obligation in 

exchange for all or part of the proceeds due 

on the obligation and includes in gross 

income under section 453A(d) the net 

proceeds of the secured indebtedness. 

Where to send applications for a 

withholding certificate. Form 8288-B and 

other applications for a withholding 

certificate must be sent to Internal Revenue 

Service, P.O. Box 409101, Ogden, UT 

84409. 

Specific Instructions 

Complete all information for each line. An 

application that is not substantially 

complete when submitted will be rejected. 

For example, an application without a 

specific or estimated date of transfer will 

not be considered to be substantially 

complete. 

Line 1. Enter the name, street address, and 

identification number of the transferor. If 

there are multiple transferors, attach 

additional sheets giving the required 

information about each one. For a 

transaction under section 1445(e), enter the 

required information for each foreign person 

for whom you are requesting reduced 

withholding. 

Line 2. Enter the name, street address, and 

identification number of the transferee. If 

there are multiple transferees, attach 

additional sheets giving the required 

information about each one. 

Line 4a. The withholding agent will normally 

be the buyer or other transferee as 

described in section 1445(d)(4). For 

distributions under section 1445(e), the 

withholding agent also includes a trustee, 

executor, or other authorized person. 

Line 4b. If you are not applying for this 

withholding certificate in your personal 

capacity, enter your SSN or ITIN (see 

Identification number on this page for more 

information). 
Form 8288-B (Rev. 2-2016) Page 3 

Line 4c. If you are acting on behalf of an 

estate or trust, or are signing as an 

authorized person for an entity other than 

an individual (for example, a corporation, 

qualified investment entity, or partnership), 

enter the name of the estate, trust, or entity. 

Line 4d. Enter the EIN of the estate, trust, 

or entity. 

Line 5. Enter the address you want the IRS 

to use for purposes of returning the 

withholding certificate. 

Line 6a. Enter the year as a four-digit 

number (for example, “2013”). 

Line 6c. “Associated personal property” 

means property (for example, furniture) sold 

with a building. See Regulations section 

1.897-1. 

Line 6d. Check “Other” if the property was 

used for both personal and rental use and 

attach an explanation. 

Line 6f. Enter the address and description 

of the property (for example, “10-story, 

100-unit luxury apartment building”). For a 

real estate holding corporation interest 

transferred, enter the class or type and 

amount of the interest (for example, 

“10,000 shares Class A Preferred Stock 

XYZ Corporation”). You may attach 

additional sheets. Be sure to include your 

name and TIN on each sheet you attach. 

Line 6g. A U.S. income tax return includes 

Forms 1040NR, and 1120-F. 

Line 7a. If you checked 7a, attach: 

1. A brief description of the transfer, 

2. A summary of the law, 

3. Facts supporting the claim of 

exemption or nonrecognition, 

4. Evidence that the transferor has no 

unsatisfied withholding liability, and 

5. The most recent assessed value for 

state or local property tax purposes of the 

interest to be transferred, or other estimate 

of its fair market value. You need not submit 

supporting evidence of the value of the 

property. 

A nonresident alien or foreign 

corporation must also attach a statement 

of the adjusted basis of the property 

immediately before the distribution or 

transfer. 

Line 7b. If you checked 7b, attach a 

calculation of the maximum tax that can be 

imposed on the disposition. You must also 

include a statement signed by the transferor 

under penalties of perjury that the 

calculation and all supporting evidence is 

true and correct to the best knowledge of 

the transferor. 

The calculation of the maximum tax that 

can be imposed must include: 

1. Evidence of the amount to be realized 

by the transferor, such as a copy of the 

signed contract of transfer; 

2. Evidence of the adjusted basis of the 

property, such as closing statements, invoices 

for improvements, and depreciation 

schedules, or if no depreciation schedules are 

submitted, a statement of the nature of the 

use of the property and why depreciation was 

not allowed; 

3. Amounts to be recaptured for 

depreciation, investment credit, or other 

items subject to recapture; 

4. The maximum capital gain and/or ordinary 

income tax rates applicable to the transfer; 

5. The tentative tax owed; and 

6. Evidence showing the amount of any 

increase or reduction of tax to which the 

transferor is subject, including any 

reduction to which the transferor is entitled 

under a U.S. income tax treaty. 

If you have a net operating loss, see Rev. 

Proc. 2000-35, section 4.06, for special 

rules about the maximum tax calculation. 

If the purchase price includes personal 

property not subject to tax under section 

897, for the calculation of maximum tax, the 

transferor must also include a statement 

listing each such item of personal property 

transferred and the fair market value 

attributable to each item. The fair market 

value claimed should be supported by an 

independent appraisal or other similar 

documentation. 

Line 7c. If you checked 7c, see Installment 

sales, earlier. 

Line 8. You must provide a calculation of 

the transferor’s unsatisfied withholding 

liability or evidence that it does not exist. 

This liability is the amount of any tax the 

transferor was required to, but did not, 

withhold and pay over under section 1445 

when the U.S. real property interest now 

being transferred was acquired, or upon a 

prior acquisition. The transferor’s 

unsatisfied withholding liability is included 

in the calculation of maximum tax liability 

so that it can be satisfied by the 

withholding on the current transfer. 

Evidence that there is no unsatisfied 

withholding liability includes any of the 

following: 

1. Evidence that the transferor acquired 

the subject or prior real property interest 

before 1985; 

2. A copy of Form 8288 filed and proof of 

payment; 

3. A copy of a withholding certificate 

issued by the IRS plus a copy of Form 

8288 and proof of payment of any amount 

required by that certificate; 

4. A copy of the nonforeign certificate 

furnished by the person from whom the 

U.S. real property interest was acquired 

(the certificate must be executed at the 

time of acquisition); 

5. Evidence that the transferor purchased 

the subject or prior real property interest for 

$300,000 or less and a statement, signed 

by the transferor under penalties of perjury, 

that the transferor purchased the property 

for use as a residence within the meaning of 

Regulations section 1.1445-2(d)(1); 

6. Evidence that the person from whom the 

transferor acquired the subject or prior U.S. real 

property interest fully paid any tax imposed on 

that transaction under section 897; 

7. A copy of a notice of nonrecognition 

treatment provided to the transferor under 

Regulations section 1.1445-2(d)(2) by the 

person from whom the transferor acquired 

the subject or prior U.S. real property 

interest; or 

8. A statement, signed by the transferor 

under penalties of perjury, explaining why 

the transferor was not required to withhold 

under section 1445(a) with regard to the 

transferor’s acquisition of the subject or 

prior real property interest. 

Line 9a. If the transaction is subject to 

withholding under section 1445(e), check 

the box to indicate which provision of 

section 1445(e) applies. 

Line 9b. Indicate whether the applicant is 

the taxpayer or the person required to 

withhold, and in what capacity that person 

is required to withhold. 

Signature. The application must be signed by 

an individual, a responsible corporate officer, a 

general partner of a partnership, or a trustee, 

executor, or other fiduciary of a trust or estate. 

The application may also be signed by an 

authorized agent with a power of attorney. 

Form 2848, Power of Attorney and Declaration 

of Representative, can be used for this 

purpose. 

Privacy Act and Paperwork Reduction Act 

Notice. We ask for the information on this 

form to carry out the Internal Revenue laws 

of the United States. Section 1445 generally 

imposes a withholding obligation on the 

buyer or other transferee (withholding agent) 

when a U.S. real property interest is 

acquired from a foreign person. Section 

1445 also imposes a withholding obligation 

on certain foreign and domestic 

corporations, qualified investment entities, 

and the fiduciary of certain trusts and 

estates. This form is used to apply for a 

withholding certificate to reduce or eliminate 

withholding on dispositions of U.S. real 

property interests by foreign persons if 

certain conditions apply. 

You are required to provide this 

information. Section 6109 requires you to 

provide your identification number. We 

need this information to ensure that you are 

complying with the Internal Revenue laws 

and to allow us to figure and collect the 

right amount of tax. Failure to provide this 

information in a timely manner, or providing 

false information, may subject you to 

penalties. Routine uses of this information 

include giving it to the Department of 

Justice for civil and criminal litigation, and 

to cities, states, the District of Columbia, 

and to U.S. commonwealths and 

possessions for use in the administration of 

their tax laws. We may also disclose this 

information to other countries under a tax 

treaty, to federal and state agencies to 

enforce federal nontax criminal laws, or to 

federal law enforcement and intelligence 

agencies to combat terrorism. 
Form 8288-B (Rev. 2-2016) Page 4 

You are not required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records relating 

to a form or its instructions must be 

retained as long as their contents may 

become material in the administration of 

any Internal Revenue law. Generally, tax 

returns and return information are 

confidential, as required by section 6103. 

The time needed to complete and file this 

form will vary depending on individual 

circumstances. The estimated average time is:

Recordkeeping . . . . . 2 hr., 4 min. 

Learning about the 

law or the form . . . . . 2 hr., 7 min. 

Preparing the form . . . 1 hr., 7 min. 

Copying, assembling, 

and sending the form 

to the IRS . . . . . . . 20 min. 

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making this form simpler, 

we would be happy to hear from you. You 

can send your comments to the Internal 

Revenue Service, Tax Forms and 

Publications, SE:W:CAR:MP:TFP, 1111 

Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Do not send this 

form to this office. Instead, see Where to 

send applications for a withholding 

certificate, earlier.