Statement of Withholding on 

Dispositions by Foreign Persons 

of U.S. Real Property Interests 

Copy A 

For Internal 

Revenue 

Service Center

Department of the Treasury - Internal Revenue Service 

OMB No. 1545-0902 

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

Instructions for 

Form 8288. 

Cat. No. 62261L Attach Copies A and B to Form 8288 

Withholding agent’s name, street address, city, state, and ZIP code 

Withholding agent’s federal 

identification number 

Identification number of foreign person 

subject to withholding (see instructions) 

Name of person subject to withholding 

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

City, province or state, postal code, and country (not U.S.) 7 Country 

code

1 Date of transfer 

2 Federal income tax withheld 

3 Amount realized 4 Gain recognized by foreign 

corporation 

5 Description of property transferred 

6 Person subject to withholding is: An individual 

A corporation Other (specify) ▶

Mailing address of person subject to withholding (if different) 

Form 8288-A (Rev. 4-2018) 
 

Statement of Withholding on 

Dispositions by Foreign Persons 

of U.S. Real Property Interests 

Copy B 

Send to 

Internal 

Revenue 

Service Center 

(For Use by 

Person 

Subject to 

Withholding)

Department of the Treasury - Internal Revenue Service 

This information is 

being furnished to 

the Internal 

Revenue Service.

OMB No. 1545-0902 

Withholding agent’s name, street address, city, state, and ZIP code 

Withholding agent’s federal 

identification number 

Identification number of foreign person 

subject to withholding (see instructions) 

Name of person subject to withholding 

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

City, province or state, postal code, and country (not U.S.) 7 Country 

code

1 Date of transfer 

2 Federal income tax withheld 

3 Amount realized 4 Gain recognized by foreign 

corporation 

5 Description of property transferred 

6 Person subject to withholding is: An individual 

A corporation Other (specify) ▶

Mailing address of person subject to withholding (if different) 

Form 8288-A (Rev. 4-2018) 
Instructions for the Person Subject to 

Withholding 

Note. A transferee required to withhold under section1446(f)(1) must 

write “Section 1446(f)(1) withholding” at the top of Copies A and B of 

Form 8288-A before sending them to the IRS. See section 5 of Notice 

2018-29 for more information.

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. Certain foreign 

interest holders that are beneficiaries or shareholders are subject to 

federal income tax withholding at a rate of 21% (35% for distributions 

made before January 1, 2018).

You must file a U.S. tax return (Form 1040NR, 1041, 1065, 1065-B, 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 2, attach Form 

8288-A to your tax return, unless you make a request for early refund. 

Foreign partnerships, other than publicly traded partnerships (PTPs), 

should report the withholding on Form 8804, and attach Form 8288-A. 

PTPs and their nominees should use Forms 1042 and 1042-S to report 

the withholding. See Pub. 515 and Pub. 519 for more information. 

If the amount shown in box 2 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 get 

a withholding certificate. No particular form is required for an application 

for early refund, but it must include the following information in separate 

paragraphs numbered as shown below: 

1. Your name, address, and U.S. taxpayer identification number; 

2. The amount required to be withheld as stated in the withholding 

certificate issued by the IRS; 

3. The amount withheld shown in box 2 (attach a copy of this Form 

8288-A); and 

4. The amount to be refunded. 

Send your application for a withholding certificate and/or application 

for early refund to Ogden Service Center, P.O. Box 409101, Ogden, UT 

84409. 

Note. The early refund procedures discussed above are not available 

for withholding under section 1446(f)(1).

See Pub. 515 and Form 8288-B for information about withholding 

certificates. 
 

Statement of Withholding on 

Dispositions by Foreign Persons 

of U.S. Real Property Interests 

Copy C 

For 

Withholding 

Agent

Department of the Treasury - Internal Revenue Service 

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, state, and ZIP code 

Withholding agent’s federal 

identification number 

Identification number of foreign person 

subject to withholding (see instructions) 

Name of person subject to withholding 

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

City, province or state, postal code, and country (not U.S.) 7 Country 

code

1 Date of transfer 

2 Federal income tax withheld 

3 Amount realized 4 Gain recognized by foreign 

corporation 

5 Description of property transferred 

6 Person subject to withholding is: An individual 

A corporation Other (specify) ▶

Mailing address of person subject to withholding (if different) 

Form 8288-A (Rev. 4-2018) Keep for your records 
Instructions for the Withholding Agent 

Prepare Form 8288-A for each foreign person subject to withholding. 

Attach Copies A and B to Form 8288, U.S. Withholding Tax Return for 

Dispositions by Foreign Persons of U.S. Real Property Interests. Copy B 

will be stamped by the IRS and sent to the person subject to 

withholding if the form is complete, including the transferor’s 

identification number. Retain Copy C for your records. You do not have 

to give a copy of this form to the person subject to withholding. 

Identification number. A U.S. taxpayer identification number (TIN) is a 

social security number (SSN), employer identification number (EIN), or 

IRS individual taxpayer identification number (ITIN). For more 

information, see Forms 8288-A Must Be Attached and Identifying 

number 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 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 person subject to withholding. 

Note. The home or office address of the person subject to withholding 

must be an address outside the United States. If the 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 if you made 

the large trust election to withhold at the date of distribution. 

Box 2. Enter the federal income tax you withheld for the foreign person 

whose name appears on this form. 

Box 3. Enter the amount realized by the foreign person whose name 

appears on this form. 

Box 4. Complete only if you are a foreign corporation required to 

withhold under section 1445(e)(2). 

Box 6. Check the applicable box to indicate whether the foreign person 

subject to withholding is an individual or a corporation. If “other,” 

specify whether the person is a partnership, 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 person subject to withholding.

See the Instructions for Form 8288 for more information.