Form 8288-A

(Rev. January 2023)

Cat. No. 62261L 

Statement of 

Withholding on 

Certain Dispositions 

by Foreign Persons 

Department of the Treasury - Internal Revenue Service 

Copy A 

For Internal 

Revenue 

Service Center

Attach Copies A and B to Form 8288 

OMB No. 1545-0902 

For Privacy Act 

and Paperwork 

Reduction Act Notice, 

see the Instructions 

for Form 8288. 

WITHHOLDING AGENT’S name, street address, city or town, state or 

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

WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject 

to withholding (see instructions) 

FOREIGN PERSON’S name subject to withholding 

Foreign address (number, street, and apt. or suite no.) 

City or town, state or province, country (not U.S.), and ZIP or foreign postal code

Mailing address of FOREIGN PERSON subject to withholding (if different) 

1 Date of transfer 

(mm/dd/yyyy)

 / /

2 Gain recognized by 

foreign corporation

$

3 Amount realized 

$

4 Federal income tax 

withheld 

$

5 Withholding under 

section:

a 1445

b 1446(f)(1)

6 FOREIGN PERSON 

subject to withholding: 

a Individual

b Corporation

c Partnership

d Other

(specify)

7 Country code of FOREIGN

PERSON subject to withholding

8 Description of property transferred 

Form 8288-A (Rev. 1-2023) 
 

Form 8288-A

(Rev. January 2023)

Statement of 

Withholding on 

Certain Dispositions 

by Foreign Persons 

Department of the Treasury - Internal Revenue Service 

Copy B 

Send to 

Internal Revenue 

Service Center 

(For Use by Foreign

Person Subject 

to Withholding)

This information 

is being furnished 

to the Internal 

Revenue Service.

WITHHOLDING AGENT’S name, street address, city or town, state or OMB No. 1545-0902 

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

WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject 

to withholding (see instructions) 

FOREIGN PERSON’S name subject to withholding 

Foreign address (number, street, and apt. or suite no.) 

City or town, state or province, country (not U.S.), and ZIP or foreign postal code

Mailing address of FOREIGN PERSON subject to withholding (if different) 

1 Date of transfer 

(mm/dd/yyyy)

 / /

2 Gain recognized by 

foreign corporation

$

3 Amount realized 

$

4 Federal income tax 

withheld 

$

5 Withholding under 

section:

a 1445

b 1446(f)(1)

6 FOREIGN PERSON 

subject to withholding: 

a Individual

b Corporation

c Partnership

d Other

(specify)

7 Country code of FOREIGN 

PERSON subject to withholding

8 Description of property transferred 

Form 8288-A (Rev. 1-2023) 
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.
 

Form 8288-A

(Rev. January 2023)

Statement of 

Withholding on 

Certain Dispositions 

by Foreign Persons 

Department of the Treasury - Internal Revenue Service 

Copy C 

For Withholding 

Agent

Keep for your records

OMB No. 1545-0902 

For Privacy Act 

and Paperwork 

Reduction Act Notice, 

see the Instructions 

for Form 8288. 

WITHHOLDING AGENT’S name, street address, city or town, state or 

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

WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject 

to withholding (see instructions) 

FOREIGN PERSON’S name subject to withholding 

Foreign address (number, street, and apt. or suite no.) 

City or town, state or province, country (not U.S.), and ZIP or foreign postal code

Mailing address of FOREIGN PERSON subject to withholding (if different) 

1 Date of transfer 

(mm/dd/yyyy)

 / /

2 Gain recognized by 

foreign corporation

$

3 Amount realized 

$

4 Federal income tax 

withheld 

$

5 Withholding under 

section:

a 1445

b 1446(f)(1)

6 FOREIGN PERSON 

subject to withholding: 

a Individual

b Corporation

c Partnership

d Other

(specify)

7 Country code of FOREIGN 

PERSON subject to withholding

8 Description of property transferred 

Form 8288-A (Rev. 1-2023) 
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.