U.S. Withholding Tax Return for

Dispositions by Foreign Persons of

U.S. Real Property Interests

Form 8288

(Rev. November 2005) 

Department of the Treasury

Internal Revenue Service

Complete Part I or Part II. Also complete and attach Copies A and B of Form(s) 8288-

(Attach additional sheets if you need more space.)

To Be Completed by the Buyer or Other Transferee Required To Withhold Under Sec

1 Name of buyer or other transferee responsible for withholding (see page 5) Identifying number

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

City or town, state, and ZIP code

2 Description and location of property acquired

3 Date of transfer 4 Number of Forms 8288-A attached 5 Amount realized on 

7 Amount withheld

a

Check applicable box.

b Withholding is of a reduced amount

To Be Completed by a Corporation, Trust, or Estate Subject to the Provisions of Se

1 Name of corporation or fiduciary responsible for withholding (see instructions) Identifying number

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

City or town, state, and ZIP code

2 Description of U.S. real property interest transferred or distributed

3 Date of transfer 4 Number of Forms 8

6

a

Total amount withh

Amount subject to withholding at 35%

Complete all items that apply.

b Amount subject to withholding at 10%

c Amount subject to withholding at reduced rate

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to th

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which prepa

Sign

Here  Signature of withholding agent, partner, fiduciary, or corporate officer Title (if applicable) 

Date Preparer

Preparer’s

signature

Check if selfemployed 

Paid

Preparer’s

Use Only

Firm’s name (or

yours if self-employed)

and address

EIN 

ZIP code 

For Privacy Act and Paperwork Reduction Act Notice, see page 6. Cat. No. 62260A Form 





Part I

Part II

6

Withholding is at 10%

5

Phone number (option

( )

Phone number (option

( )

d Large trust election to withhold at distribution
Form 8288 (Rev. 11-2005) 

Who Must File

General Instructions

A buyer or other transferee of a U.S. real

property interest, and a corporation, or

fiduciary that is required to withhold tax,

must file Form 8288 to report and

transmit the amount withheld. If two or

more persons are joint transferees, each

is obligated to withhold. However, the

obligation of each will be met if one of

the joint transferees withholds and

transmits the required amount to the

IRS.

Section references are to the Internal

Revenue Code unless otherwise noted.

Use Form 1042, Annual Withholding

Tax Return for U.S. Source Income of

Foreign Persons, and Form 1042-S,

Foreign Person’s U.S. Source Income

Subject to Withholding, to report and

pay over the withheld amounts.

Penalties

Under section 6651, pe

failure to file Form 8288 

for failure to pay the w

due. In addition, if you 

but do not withhold tax 

1445, the tax, including 

collected from you. Un

you may be subject to 

$10,000 for willful failur

pay over the tax. Corpo

other responsible perso

subject to a penalty un

equal to the amount th

been withheld and paid 

Definitions

Transferee. Any perso

domestic, that acquires 

Purpose of Form

A withholding obligation under section

1445 is generally imposed on the buyer

or other transferee (withholding agent)

when a U.S. real property interest is

acquired from a foreign person. The

withholding obligation also applies to

foreign and domestic corporations and

the fiduciary of certain trusts and

estates. This withholding serves to

collect U.S. tax that may be owed by the

foreign person. Use this form to report

and transmit the amount withheld.

When To File

A transferee must file Form 8288 and

transmit the tax withheld to the IRS by

the 20th day after the date of transfer.

You must withhold even if an

application for a withholding certificate is

or has been submitted to the IRS on the

date of transfer. However, you do not

have to file Form 8288 and transmit the

withholding until the 20th day after the

day the IRS mails you a copy of the

withholding certificate or notice of

denial. But if the principal purpose for

filing the application for a withholding

certificate was to delay paying the IRS

the amount withheld, interest and

penalties will apply to the period after

the 20th day after the date of transfer.

You are not required to

withhold if any of the

Exceptions (which begin on

page 3) apply.

Amount To Withhold

Generally, you must withhold 10% of the

amount realized on the disposition by

Installment payments. You must

withhold the full amount at the time of

the first installment payment. If you

cannot because the payment does not

involve sufficient cash or other liquid

assets, you may obtain a withholding

certificate from the IRS. See the

instructions for Form 8288-B,

Application for Withholding Certificate

for Dispositions by Foreign Persons of

U.S. Real Property Interests, for more

information.

Joint transferors. If one or more foreign

persons and one or more U.S. persons

jointly transfer a U.S. real property

interest, you must determine the amount

subject to withholding in the following

manner.

Where To File

If you are filing in 2005, send Form 8288

with the amount withheld, and Copies A

and B of Form(s) 8288-A to the Director,

Philadelphia Service Center, P.O. Box

Forms 8288-A M

Attached

Anyone who completes 

also complete a Form 8

Statement of Withholdi

Dispositions by Foreign 

Real Property Interests

subject to withholding. 

of Form 8288-A must b

Form 8288. Copy C is 

See Corporations, Trusts, and Estates

Subject to Section 1445(e) on page 4 for

information about when withholding at

35% is required. Also see Withholding

certificate issued by the IRS on page 4

for information about applying for

reduction or elimination of withholding.

1. Allocate the amount realized from

the transfer among the transferors based

on their capital contribution to the

property. For this purpose, a husband

and wife are treated as having

contributed 50% each.

2. Withhold on the total amount

allocated to foreign transferors.

3. Credit the amount withheld among

the foreign transferors as they mutually

agree. The transferors must request that

the withholding be credited as agreed

upon by the 10th day after the date of

transfer. If no agreement is reached,

credit the withholding by evenly dividing

it among the foreign transferors.

After receipt of Form 

Form(s) 8288-A, the IRS 

B of Form 8288-A to s

withholding and will for

stamped copy to the fo

subject to withholding 

shown on Form 8288-A

You are not required 

of Form 8288 or 8288-

transferor. To receive c

withheld amount, the tr

must attach the stampe

Form 8288-A to a U.S. 

(e.g., Form 1040NR or 

application for early ref

IRS.

CAUTION

!

You are requ

the taxpayer 

numbers ( TIN

transferor an

Forms 8288 and 8288-

copy of Form 8288-A w

provided to the transfer

transferor’s TIN is not in

form. In this case, to g

withheld amount, the tr

attach to its U.S. incom

substantial evidence of 

closing documents) and 

contains all the required 

Forms 8288 and 8288-

transferor’s TIN.

TIP

Do not use Forms 8288 and 8288-A for

the following distributions.

1. A distribution of effectively

connected income by a publicly traded

partnership is subject to the withholding

requirements of section 1446.

2. A distribution from a trust that is

regularly traded on an established

securities market is subject to section

1445, but is not reported on Forms 8288

and 8288-A.

3. A distribution by a real estate

investment trust (REIT) is treated as a

dividend and is not subject to

withholding under section 1445 as a

gain from the sale or exchange of a U.S.

real property interest if:

a. The distribution is on stock regularly

traded on a securities market in the

United States, and

b. The shareholder did not own more

than 5% of that stock at any time during

the REIT’s tax year.

the transferor (see Definitions beginning

on this page).

21086, FIRPTA Unit, Ph

19114-0586. If you are 

send Form 8288 with t

withheld, and copies A 

8288-A to the Internal R

Philadelphia, PA 19255
Form 8288 (Rev. 11-2005) 

This exception applies whether or not

the transferor (seller) is an individual,

partnership, trust, corporation, or other

transferor. However, this exception does

not apply if the actual transferee (buyer)

is not an individual, even if the property

is acquired for an individual.

2. Transferor not a foreign person.

You receive a certification of nonforeign

status from the transferor, signed under

penalties of perjury, stating that the

transferor is not a foreign person and

containing the transferor’s name,

address, and identification number

(social security number (SSN) or

employer identification number (EIN)). If

you receive a certification, the

withholding tax cannot be collected from

you unless you knew that the

certification was false or you received a

notice from your agent or the

You may also use ot

determine that the tran

foreign person. But if y

later determined that th

foreign person, the with

be collected from you.

Late notice of false 

after the date of transfe

notice from your agent 

transferor’s agent that 

nonforeign status is fal

have to withhold on co

before you received the 

However, you must wit

10% of the amount rea

consideration that rema

possible. You must do 

withholding and paying 

amount of each succes

consideration until the 

withheld and paid to th

amounts must be repo

transmitted to the IRS 

following the date of ea

3. Transferred proper

U.S. real property inte

an interest in property 

real property interest (d

page). A U.S. real prop

includes certain interes

corporations, as well as 

in real property and ce

personal property.

A foreign corporation 

treated as a domestic c

section 897(i) must atta

certification a copy of t

acknowledgment of the 

from the IRS. The ackn

state that the informati

Regulations section 1.8

determined to be comp

acknowledgment is not 

may not rely on the ce

any certification of non

receive in your records 

the year of transfer.

U.S. real property interest. Any

interest, other than an interest solely as

a creditor, in:

1. Real property located in the United

States or the Virgin Islands.

2. Certain personal property

associated with the use of real property.

3. A domestic corporation, unless it is

shown that the corporation was not a

U.S. real property holding corporation

during the previous 5 years (or during

the period in which the transferor held

the interest, if shorter).

A U.S. real property interest does not

include:

1. An interest in a domestically

controlled qualified investment entity see

section 897(h).

2. An interest in a corporation that has

disposed of all its U.S. real property

interests in transactions in which the full

amount of any gain was recognized as

provided in section 897(c)(1)(B).

3. An interest in certain publicly traded

corporations, partnerships, and trusts.

See Regulations sections 1.897-1 and -2

for more information. Also see

Transferred property that is not a U.S.

real property interest on this page.

Amount realized. The sum of the cash

paid or to be paid (not including interest

or original issue discount), the fair

market value of other property

transferred or to be transferred, and the

amount of any liability assumed by the

transferee or to which the U.S. real

Date of transfer. The first date on which

consideration is paid or a liability is

assumed by the transferee. However, for

purposes of sections 1445(e)(2), (3), and

(4), and Regulations sections

1.1445-5(c)(1)(iii) and 1.1445-5(c)(3), the

date of transfer is the date of distribution

that creates the obligation to withhold.

Payment of consideration does not

include the payment before passage of

legal or equitable title of earnest money

(other than pursuant to an initial

purchase contract), a good-faith deposit,

or any similar amount primarily intended

to bind the parties to the contract and

subject to forfeiture. A payment that is

not forfeitable may also be considered

earnest money, a good-faith deposit, or

a similar sum.

Exceptions

You are not required to withhold if any

of the following applies:

1. Purchase of residence for

$300,000 or less. One or more

individuals acquire U.S. real property for

use as a residence and the amount

realized (sales price) is not more than

$300,000. A U.S. real property interest is

acquired for use as a residence if you or

a member of your family has definite

plans to reside in the property for at

least 50% of the number of days the

property is used by any person during

each of the first two 12-month periods

following the date of transfer. Do not

take into account the number of days

the property will be vacant in making

this determination. No form or other

document is required to be filed with the

IRS for this exception; however, if you

do not in fact use the property as a

residence, the withholding tax may be

collected from you.

Foreign person. A nonresident alien

individual, a foreign corporation that

does not have a valid election under

section 897(i) to be treated as a

domestic corporation, a foreign

partnership, a foreign trust, or a foreign

estate. A resident alien individual is not

a foreign person.

Withholding agent. For purposes of this

return, this means the buyer or other

transferee who acquires a U.S. real

property interest from a foreign person.

A disregarded entity 

that it is the transferor 

purposes, including sec

1445. Rather, the owne

disregarded entity is tre

transferor of the proper

provide the certificate o

status to avoid withhold

section 1445.

property interest by purchase, exchange,

gift, or any other transfer.

Transferor. For purposes of this

withholding, this means any foreign

person that disposes of a U.S. real

property interest by sale, exchange, gift,

or any other disposition. A disregarded

entity cannot be transferor for purposes

of section 1445. Instead, the person

considered as owning the assets of the

disregarded entity for federal tax

purposes is regarded as the transferor.

A disregarded entity for these purposes

means an entity that is disregarded as

an entity separate from its owner under

Regulations section 301.7701-3, a

qualified REIT subsidiary as defined in

section 856(i), or a qualified subchapter

S subsidiary under section 1361(b)(3)(B).

property interest is subject immediately

before and after the transfer. Generally,

the amount realized for purposes of this

withholding is the sales or contract

price.

No withholding is req

acquisition of an intere

corporation if (a) any cl

the corporation is regu

established securities m

(b) the transferee receiv

by the corporation that 

a U.S. real property int

transferor’s agent that 

certification must be si

individual, a responsibl

corporation, a general 

partnership, or the trus

fiduciary of a trust or e
Form 8288 (Rev. 11-2005) 

5. Withholding certificate issued by

the IRS. A withholding certificate may

be issued by the IRS to reduce or

eliminate withholding on dispositions of

U.S. real property interests by foreign

persons. Either a transferee or transferor

may apply for the certificate. The

certificate may be issued if:

6. No consideration paid. The

amount realized by the transferor is zero

(e.g., the property is transferred as a gift

8. Property acquired by a

governmental unit. The property is

acquired by the United States, a U.S.

state or possession or political

subdivision, or the District of Columbia.

7. Options to acquire U.S. real

property interests. An amount is

realized by the grantor on the grant or

lapse of an option to acquire a U.S. real

property interest. However, withholding

is required on the sale, exchange, or

exercise of an option.

An application for a withholding

certificate must comply with the

provisions of Regulations sections

1.1445-3 and 1.1445-6 and Rev. Proc.

2000-35, 2000-35 I.R.B. 211. You can

find Rev. Proc. 2000-35 on page 211 of

Internal Revenue Bulletin 2000-35 at

www.irs.gov/pub/irs-irbs/irb00-35.pdf.

In certain cases, you may use

Form 8288-B to apply for a withholding

certificate. The IRS will normally act on

an application by the 90th day after a

complete application is received.

For rules that apply to foreclosures,

see Regulations section 1.1445-2(d)(3).

If you receive a withholding certificate

from the IRS that excuses withholding,

you are not required to file Form 8288.

However, if you receive a withholding

certificate that reduces (rather than

eliminates) withholding, there is no

exception to withholding, and you are

required to file Form 8288. Attach a

copy of the withholding certificate to

Form 8288. See When To File on page 2

for more information.

a. Reduced withholding is appropriate

because the 10% or 35% amount

exceeds the transferor’s maximum tax

liability,

b. The transferor is exempt from U.S.

tax or nonrecognition provisions apply,

or

c. The transferee or transferor enters

into an agreement with the IRS for the

payment of the tax.

Liability of Agents

If the transferee or other withholding

agent has received (a) a transferor’s

certification of nonforeign status or (b) a

corporation’s statement that an interest

is not a U.S. real property interest, and

the transferee’s or transferor’s agent

knows that the document is false, the

agent must provide notice to the

transferee or other withholding agent. If

the notice is not provided, the agent will

be liable for the tax that should have

been withheld, but only to the extent of

the agent’s compensation from the

transaction.

agent or the transferor’

withhold tax as if you h

certification or stateme

notice of false certificat

The terms “transfero

“transferee’s agent” me

who represents the tran

transferee in any negot

another person (or ano

agent) relating to the tr

settling the transaction

section 1445(e), a trans

transferee’s agent is an

represents or advises a

of an interest in an ent

with respect to the plan

arrangement, or compl

transaction described i

1445(e)(1) through (4).

A person is not treat

the person only perform

the following acts in co

transaction:

1. Receiving and disb

of the consideration.

2. Recording any doc

3. Typing, copying, a

tasks.

4. Obtaining title insu

and reports concerning 

the property.

5. Transmitting docu

the parties.

6. Functioning exclus

capacity as a represent

condominium associati

housing corporation. Th

includes the board of d

committee, or other go

Corporations, Tr

Estates Subject 

1445(e)

Withholding is required 

distributions and other 

domestic or foreign co

and estates. A domesti

must withhold 35% of 

distributed to a foreign 

a “U.S. real property in

that it is required to es

Regulations section 1.1

foreign corporation tha

the election under sect

withhold 35% of the ga

on the distribution of a 

interest to its sharehold

domestic corporations 

withhold tax on distribu

shareholders.

No particular form is required for this

notice. By the 20th day after the date of

transfer, you must send a copy of the

notice of nonrecognition (with a cover

letter giving your name, address, and

identification number) to the Director,

Philadelphia Service Center, P.O. Box

21086, FIRPTA Unit, Philadelphia, PA

19114-0586. See Regulations section

1.1445-2(d)(2) for more information on

the transferor’s notice of nonrecognition.

Note: A notice of nonrecognition cannot

be used for the exclusion from income

under section 121, like-kind exchanges

that do not qualify for nonrecognition

treatment in their entirety, and deferred

like-kind exchanges that have not been

completed when it is time to file Form

8288. In these cases, a withholding

certificate issued by the IRS, as

described next, must be obtained.

and the recipient does not assume any

liabilities or furnish any other

consideration to the transferor).

Generally, no withholding is required

on the acquisition of an interest in a

foreign corporation. However,

withholding may be required if the

foreign corporation has made the

election under section 897(i) to be

treated as a domestic corporation.

4. Transferor’s nonrecognition of

gain or loss. You may receive a notice

from the transferor signed under

penalties of perjury stating that the

transferor is not required to recognize

gain or loss on the transfer because of a

nonrecognition provision of the Internal

Revenue Code (see Temporary

Regulations section 1.897-6T(a)(2)) or a

provision in a U.S. tax treaty. You may

rely on the transferor’s notice unless

(a) only part of the gain qualifies for

nonrecognition or (b) you know or have

reason to know that the transferor is not

entitled to the claimed nonrecognition

treatment.

Late notice of false statement. If,

after the date of transfer, you receive a

notice that an interest in a corporation is

not a U.S. real property interest is false,

see Late notice of false certification on

page 3.

know that the statement is false or you

receive a notice from your agent or the

transferor’s agent that the statement is

false. A corporation’s statement may be

relied on only if it is dated not more than

30 days before the date of transfer.

If you are the transferee or withholding

agent and you receive a notice of false

certification or statement from your

No withholding is req

transfer of an interest i

corporation if any class 

corporation is regularly 

established securities m

withholding is required 
Form 8288 (Rev. 11-2005) 

Section 1445(e)(3) Transactions

1. The foreign person’s interest in the

corporation is a U.S. real property

interest under section 897, and

2. The property is distributed in

redemption of stock under section 302,

in liquidation of the corporation under

sections 331 through 341, or with

respect to stock under section 301 that

is not made out of the earnings and

profits of the corporation.

No withholding or reduced withholding

is required if the corporation receives a

withholding certificate from the IRS.

Section 1445(e)(4) Transactions

Section 1445(e)(5) Transactions

Large trust election. Trusts with

more than 100 beneficiaries may make

an election to withhold upon distribution

rather than at the time of transfer. The

amount to be withheld from each

distribution is 35% of the amount

attributable to the foreign beneficiary’s

proportionate share of the current

balance of the trust’s section 1445(e)(1)

account. This election does not apply to

any REIT or to any publicly traded trust.

Special rules apply to large trusts that

make recurring sales of growing crops

and timber.

Specific Instru

Lines 1. In Part I, enter 

address, and identifying 

buyer or other transfere

withholding under sect

not enter the name, ad

identifying number of a 

mortgage company, etc

happens to be the actu

transferee.

the date of the election, minus the total

of all distributions made by the trust

after the date of the election from such

total net gain. See Regulations section

1.1445-5(c)(3) for more information.

Section 1445(e)(2) Transactions

A foreign corporation that distributes a

U.S. real property interest must generally

withhold 35% of the gain recognized by

the corporation. No withholding or

reduced withholding is required if the

corporation receives a withholding

certificate from the IRS.

Generally, a domestic corporation that

distributes any property to a foreign

person that holds an interest in the

corporation must withhold 10% of the

fair market value of the property

distributed if:

No withholding is required under section

1445(e)(4), relating to certain taxable

distributions by domestic or foreign

partnerships, trusts, and estates, until

the effective date of a Treasury Decision

under section 897(e)(2)(B)(ii) and (g).

The transferee of a partnership interest

must withhold 10% of the amount

realized on the disposition by a foreign

partner of an interest in a domestic or

foreign partnership in which at least

50% of the value of the gross assets

consists of U.S. real property interests

and at least 90% of the value of the

gross assets consists of U.S. real

property interests plus any cash or cash

equivalents. However, no withholding is

required under section 1445(e)(5) for

dispositions of interests in other

partnerships, trusts, or estates until the

effective date of a Treasury Decision

under section 897(g). No withholding is

required if, no earlier than 30 days

before the transfer, the transferee

receives a statement signed by a general

partner under penalties of perjury that at

least 50% of the value of the gross

assets of the partnership does not

consist of U.S. real property interests or

that at least 90% of the value of the

gross assets does not consist of U.S.

real property interests plus cash or cash

Identifying number. F

individual, this is a soc

number (SSN). For any 

an individual (e.g., corp

trust), this is an employ

number (EIN). If you do 

you can apply for one o

www.irs.gov/smallbiz o

1-800-829-4933. Also, 

Name and address. 

fiduciary, list your name 

the trust or estate. Ente

address of an individua

address of an entity.

The IRS will 

person or en

line 1 to reso

that may aris

In Part II, enter the n

and identifying number 

corporation or fiduciary 

withholding under sect

not enter the name, ad

identifying number of a 

mortgage company, etc

happens to be the actu

responsible for withhold

section 1445(e).

Complete on

Part II.

Example 1. B, a corp

purchases a U.S. real p

from F, a foreign person

day, the settlement age

existing loans, withhold

amount realized on the 

disburses the remaining 

not the agent, must co

Form 8288 and Form 8

Example 2. C, a dom

corporation, distributes 

foreign shareholder wh

is a U.S. real property 

distribution is in redem

(section 1445(e)(3) trans

withhold 10% of the fa

the property distributed 

complete Part II of Form 

Form 8288-A.

Trusts and estates. If a domestic trust

or estate disposes of a U.S. real

property interest, the amount of gain

realized must be paid into a separate

“U.S. real property interest account.” For

these purposes, a domestic trust is one

that does not make the “large trust

election” (explained below), is not a

REIT, and is not publicly traded. The

fiduciary must withhold 35% of the

amount distributed to a foreign person

from the account during the tax year of

the trust or estate in which the

disposition occurred. The withholding

must be paid over to the IRS within 20

days of the date of distribution. Special

rules apply to grantor trusts. See

Regulations section 1.1445-5 for more

information and how to compute the

amount subject to withholding.

CAUTION

!

CAUTION

!

underwithholding and/o

Section 1445(e)(1) Transactions

Partnerships. A domestic partnership

that is not publicly traded must withhold

tax under section 1446 on effectively

connected income allocated to its

foreign partners and must file Form

8804, Annual Return for Partnership

Withholding Tax (Section 1446), and

Form 8805, Foreign Partner’s

Information Statement of Section 1446

Withholding Tax. A publicly traded

partnership or nominee generally must

withhold tax under section 1446 on

distributions to its foreign partners and

must file Forms 1042 and 1042-S.

Because a domestic partnership that

disposes of a U.S. real property interest

is required to withhold under section

1446, it is not required to withhold under

section 1445(e)(1).

No withholding will be required with

respect to an interest holder if the entity

or fiduciary receives a certification of

nonforeign status from the interest

holder. An entity or fiduciary may also

use other means to determine that an

interest holder is not a foreign person,

but if it does so and it is later

determined that the interest holder is a

foreign person, the withholding may be

collected from the entity or fiduciary.

an interest in a publicly traded

partnership or trust.

A trust’s section 1445(e)(1) account is

the total net gain realized by the trust on

all section 1445(e)(1) transactions after

equivalents. The transfe

the statement unless th

knows it is false or the 

receives a false statem

pursuant to Regulation

1.1445-4.
Form 8288 (Rev. 11-2005) 

Printed on recycled paper

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

The time needed to c

these forms will vary de

individual circumstance

average times are:

Form 82

Recordkeeping

Learning about

the law or the 

form

Preparing and

sending the form to

the IRS

If you have comment

accuracy of these time 

suggestions for making 

simpler, we would be h

from you. You can writ

Revenue Service, Tax P

Coordinating Committe

SE:W:CAR:MP:T:T:SP, 

Ave. NW, IR-6406, Was

20224. Do not send the 

address. Instead, see W

page 2.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

Lines 2. Enter the location and a

description of the property, including any

substantial improvements (e.g., “12-unit

apartment building”). In the case of

interests in a corporation that constitute

a U.S. real property interest, enter the

class or type and amount of the interest

(e.g., “10,000 shares Class A Preferred

Stock XYZ Corporation”).

Part II, line 3. If you are a domestic

trust or estate or you make the large

trust election, enter the date of

distribution.

Lines 4. Copies A and B of each Form

8288-A should be counted as one form.

You are required to provide this

information. Section 6109 requires you

to provide your taxpayer 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,

and the District of Columbia 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 and to combat terrorism.

For a nonresident alien individual who

is not eligible for a social security

number, this is an IRS individual

taxpayer identification number (ITIN). If

the individual does not already have an

ITIN, he or she must apply for one by

attaching the completed Form 8288 to a

completed Form W-7, Application for

IRS Individual Taxpayer Identification

Number, and forwarding the package to

the IRS at the address given in the Form

W-7 instructions.

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 partnerships,

foreign and domestic corporations, and

the fiduciary of certain trusts and

estates. This form is used to report and

transmit the amount withheld.

unless the form display

control number. Books 

relating to a form or its 

be retained as long as 

may become material i

administration of any In

law. Generally, tax retu

information are confide

by section 6103.

5 hr., 15 

5 hr., 8 

6 hr., 38 

Form SS-4, Application for Employer

Identification Number, by fax or mail.