U.S. Withholding Tax Return for

Dispositions by Foreign Persons of

U.S. Real Property Interests

Form 8288

(Rev. August 1998) OMB No. 1545-0902

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-A.

(Attach additional sheets if you need more space.)

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

1 Name of withholding agent (buyer or other transferee) Identification 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 the transfer

7 Amount withheld

a

Check applicable box.

b Withholding is of a reduced amount

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

Section 1445(e)

1 Name of withholding agent (corporation, partnership, or fiduciary) Identification 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 8288-A attached

6

a

Total amount withheld

Withholding is at 10% or 35%

Check all applicable boxes.

b Withholding is of a reduced amount

c Large trust election to withhold at distribution

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge

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

Sign

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

Date Preparer’s social security number 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 Paperwork Reduction Act Notice, see instructions. Cat. No. 62260A Form 8288 (Rev. 8-98)

©

©

Part I

Part II

6

Withholding is at 10%

5
Form 8288 (Rev. 8-98) Page 2

Who Must File

General Instructions

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

property interest, and a corporation, partnership,

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.

Publicly traded partnerships, publicly traded

trusts, and REITs. Distributions from a publicly

traded partnership are generally subject to the

withholding requirements of section 1446 and

are not subject to the withholding requirements

of section 1445. See Rev. Proc. 89-31, 1989-1

C.B. 895. Distributions from a trust that is

regularly traded on an established securities

market and distributions from a real estate

investment trust (REIT) are subject to section

1445 and its regulations. However, for such

partnerships and trusts, generally the method of

paying over and reporting the withholding to the

IRS is governed by section 1461 and its

regulations and the deposit rules in Regulations

section 1.6302-2. 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

Penalties

Under section 6651, penalties apply for failure to

file Form 8288 when due and for failure to pay

the withholding when due. In addition, if you are

required to but do not withhold tax under section

1445, the tax, including interest, may be

collected from you. Under section 7202, you

may be subject to a penalty of up to $10,000 for

willful failure to collect and pay over the tax.

Corporate officers or other responsible persons

may be subject to a penalty under section 6672

equal to the amount that should have been

withheld and paid over to the IRS.

Definitions

Transferee. Any person, foreign or domestic,

that acquires a U.S. real property interest by

purchase, exchange, gift, or any other

disposition.

Purpose of Form

A withholding obligation 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 certain partnerships, foreign and

domestic corporations, and the fiduciary of

certain trusts and estates. This withholding

serves to collect tax that may be owed by the

foreign person. Use this form to report and

transmit the amount withheld.

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.

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.

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.

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.

2. Certain personal property associated with

the use of real property.

Note: You are not required to withhold if any of

the Exceptions listed on page 3 apply.

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).

Amount To Withhold

Generally, you must withhold 10% of the amount

realized on the disposition by the transferor (see

Definitions on this page).

A U.S. real property interest does not include:

1. An interest in a domestically controlled real

estate investment trust (REIT).

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. 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).

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. 3. An interest in certain publicly traded

corporations, partnerships, and trusts.

Where To File

Send Form 8288 with the amount withheld, and

Copies A and B of Form(s) 8288-A to the Internal

Revenue Service Center, P.O. Box 21086, d.p.

543 East Bldg./FIRPTA-X, Philadelphia, PA

19114-0586. See Regulations sections 1.897-1 and -2 for

more information. Also see Transferred

Property That Is Not a U.S. Real Property

Interest under Exceptions on page 3.

Forms 8288-A Must Be Attached

Anyone who completes Form 8288 must

also complete a Form 8288-A, Statement of

Withholding on Dispositions by Foreign Persons

of U.S. Real Property Interests, for each person

subject to withholding. Copies A and B of Form

8288-A must be attached to Form 8288. Copy C

is for your records.

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 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.

See Corporations, Partnerships, 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 under Exceptions on page 3

for information about applying for reduction or

elimination of withholding.

First, 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.

Second, withhold on the total amount

allocated to foreign transferors.

Third, 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 8288 and Form(s)

8288-A, the IRS will stamp Copy B of Form

8288-A to show receipt of the withholding and

will forward the stamped copy to the foreign

person subject to withholding at the address

shown on Form 8288-A.

You are not required to furnish a copy of Form

8288 or 8288-A directly to the transferor. To

receive credit for the withheld amount, the

transferor generally must attach the stamped

Copy B of Form 8288-A to a U.S. income tax

return (e.g., Form 1040NR or 1120F) or

application for early refund filed with the IRS.

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.

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.

Withholding, to report and pay over the withheld

amounts. Do not use Forms 8288 and 8288-A

for these distributions. See Regulations section

1.1445-8.

Exceptions

You are not required to withhold if any of the

following applies:

1. You acquire the property for use as a

residence and the amount realized (sales price)

is not more than $300,000.

2. The transferor (seller) is not a foreign

person.

3. You did not acquire a U.S. real property

interest.
Form 8288 (Rev. 8-98) Page 3

This exception applies whether or not the

transferor is an individual, partnership, trust,

corporation, or other transferor. However, this

exception does not apply if the actual transferee

is not an individual, even if the property is

acquired for an individual.

Late notice of false statement. If after the

date of transfer you receive a notice that a

statement that an interest in a corporation is not

a U.S. real property interest is false, follow the

instructions under Late notice of false

certification above.

2. Transferor not a foreign person. You are not

required to withhold if 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 transferor’s agent that it

was false. The certification must be signed by

the individual, a responsible officer of a

corporation, a general partner of a partnership,

or the trustee, executor, or fiduciary of a trust or

estate.

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 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)). You may rely

on the transferor’s notice unless (1) only part of

the gain qualifies for nonrecognition, or

(2) you know or have reason to know that the

transferor is not entitled to the claimed

nonrecognition treatment.

You may also use other means to determine

that the transferor is not a foreign person. But if

you do, and it is later determined that the

transferor is a foreign person, the withholding tax

may be collected from you.

4. You receive a notice of nonrecognition of

gain or loss from the transferor and you file a

copy of the notice with the IRS.

5. You receive a withholding certificate from

the IRS that excuses withholding.

Late notice of false certification. If, after the

date of transfer, you receive a notice from your

agent or the transferor’s agent that the

certification of nonforeign status is false, you do

not have to withhold on consideration paid

before you received the notice. However, you

must withhold the full 10% of the amount

realized from any consideration that remains to

be paid, if possible. You must do this by

withholding and paying over the entire amount of

each successive payment of consideration until

the full 10% has been withheld and paid to the

IRS. These amounts must be reported and

transmitted to the IRS by the 20th day following

the date of each payment.

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. The amount realized by the transferor is

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

and the recipient does not assume any liabilities

or furnish any other consideration to the

transferor).

8. The property is acquired by the United

States, a U.S. state or possession or political

subdivision, or the District of Columbia.

7. 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.

88-23, 1988-1 C.B. 787. 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).

3. Transferred property that is not a U.S. real

property interest. No withholding is required if

you acquire an interest in property that is not a

U.S. real property interest. A U.S. real property

interest includes certain interests in U.S.

corporations, as well as direct interests in real

property and certain associated personal

property (see Definitions on page 2). 1. Purchase of residence for $300,000 or less.

No withholding is required if one or more

individuals acquire U.S. real property for use as

a residence and the amount realized 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.

No withholding is required on the acquisition

of an interest in a domestic corporation if (1) any

class of stock of the corporation is regularly

traded on an established securities market, or (2)

the transferee receives a statement by the

corporation that the interest is not a U.S. real

property interest, unless you 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 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 foreign corporation electing to be treated as

a domestic corporation under section 897(i) must

attach to the certification a copy of the

acknowledgment of the election received from

the IRS. The acknowledgment must state that

the information required by Regulations section

1.897-3 has been determined to be complete. If

the acknowledgment is not attached, you may

not rely on the certification. Keep any

certification of nonforeign status you receive in

your records for 5 years after the year of

transfer.

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, identification number, and address to the

address listed under Where To File on page 2.

See Temporary Regulations section 1.1445-9T(b)

for more information on the transferor’s notice of

nonrecognition.

1. Reduced withholding is appropriate

because the 10% or 35% amount exceeds the

transferor’s maximum tax liability,

2. The transferor is exempt from U.S. tax or

nonrecognition provisions apply, or

3. 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 (1) a transferor’s certification of

nonforeign status, or (2) 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.

If you are the transferee or withholding agent

and you receive a notice of false certification or

statement from your agent or the transferor’s

agent, you must withhold tax as if you had not

received a certification or statement. But see

Late notice of false certification above.

The terms “transferor’s agent” and

“transferee’s agent” mean any person who

represents the transferor or transferee in any

negotiation with another person (or another

person’s agent) relating to the transaction, or in

settling the transaction. For purposes of section

1445(e), a transferor’s or transferee’s agent is

any person who represents or advises an entity,

a holder of an interest in an entity, or a fiduciary

with respect to the planning, arrangement, or

completion of a transaction described in sections

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

A person is not treated as an agent if the

person only performs one or more of the

following acts in connection with the transaction:

1. Receiving and disbursing any part of the

consideration.

2. Recording any document.

3. Typing, copying, and other clerical tasks.

4. Obtaining title insurance reports and reports

concerning the condition of the property.

5. Transmitting documents between the

parties.

6. Functioning exclusively in his or her

capacity as a representative of a condominium

association or cooperative housing corporation.

This exemption includes the board of directors,

the committee, or other governing body.
Form 8288 (Rev. 8-98) Page 4

Section 1445(e)(3) Transactions

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.

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 either in

redemption of stock under section 302 or in

liquidation of the corporation under sections 331

through 341.

Section 1445(e)(1) Transactions No withholding or reduced withholding is

required if the corporation receives a withholding

certificate from the IRS. Partnerships. A domestic partnership that is not

publicly traded must withhold tax under section

1446 on effectively connected income of 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

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).

Section 1445(e)(4) Transactions

Section 1445(e)(5) Transactions

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.

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.

Corporations, Partnerships, Trusts,

and Estates Subject to Section

1445(e)

Specific Instructions

Lines 1. If you are a fiduciary, list your name

and the name of the trust or estate. Enter the

home address of an individual or the office

address of an entity.

Withholding is required on certain distributions

and other transactions by domestic or foreign

corporations, partnerships, trusts, and estates. A

domestic trust or estate must withhold 35% of

the amount distributed to a foreign beneficiary

from a “U.S. real property interest account” that

it is required to establish under Regulations

section 1.1445-5(c)(1)(iii). A foreign corporation

that has not made the election under section

897(i) must withhold 35% of the gain it

recognizes on the distribution of a U.S. real

property interest to its shareholders. Certain

domestic corporations are required to withhold

tax on distributions to foreign shareholders.

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”).

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 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.

Part II, line 3. If you are a domestic trust or

estate or you make the large trust election, enter

the date of distribution.

Section 1445(e)(2) Transactions

Lines 4. Copies A and B of each Form 8288-A

should be counted as one form.

No withholding is required on the transfer of

an interest in a domestic corporation if any class

of stock of the corporation is regularly traded on

an established securities market. Also, no

withholding is required on the transfer of an

interest in a publicly traded partnership or trust.

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:

Similar rules apply in the case of any

distribution to which section 301 applies and

that is not made out of the earnings and profits

of the corporation.

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 equivalents. The transferee

may rely on the statement unless the transferee

knows it is false or the transferee receives a

false statement notice pursuant to Regulations

section 1.1445-4.

Paperwork Reduction Act Notice. We ask for

the information on this form to carry out the

Internal Revenue laws of the United States. You

are required to give us the information. We need

it to ensure that you are complying with these

laws and to allow us to figure and collect the

right amount of tax.

The time needed to complete and file these

forms will vary depending on individual

circumstances. The estimated average times are:

Form 8288 Form 8288-A

Recordkeeping 

Learning about

the law or the

form 4 hr., 40 min. 12 min.

Preparing and

sending the

form to the IRS 4 hr., 58 min. 15 min.

If you have comments concerning the

accuracy of these time estimates or suggestions

for making these forms simpler, we would be

happy to hear from you. You can write to the

Tax Forms Committee, Western Area Distribution

Center, Rancho Cordova, CA 95743-0001. DO

NOT send the forms to this address. Instead,

see Where To File on page 2.

5 hr., 30 min. 2 hr., 52 min.

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.

Identifying Number. The buyer or other

withholding agent must provide its U.S. taxpayer

identification number. For a U.S. individual, this

is a social security number (SSN). For any entity

other than an individual (e.g., corporation, estate,

or trust), this is an employer identification

number (EIN).

If you are a nonresident alien individual who is

not eligible for a social security number and you

have already obtained an IRS Individual

Taxpayer Identification Number (ITIN), you must

provide it on Form 8288. If you do not already

have an ITIN, you must apply for one before

filing Form 8288. If you have applied for an ITIN

but you have not yet received it when you file

Form 8288, write “Applied For” in the

Identification Number box. You must provide

your ITIN to the IRS as soon as you receive it.

See Form W-7, Application for IRS Individual

Taxpayer Identification Number, for more

information.