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

Date of transfer

Statement of Withholding on
Dispositions by Foreign Persons

Federal income tax withheld of U.S. Real Property Interests

2
(OMB No. 1545-0902
Expires 11-30-87
Withholding agent's Federal identification no. | Identification number of foreign person subject | 3 Amount realized 4 Gain recognized by foreign
to withholding (If none, IRS wll furnish) corporation
Copy C
For
‘Name and address of person subject to withholding 5 Description of property transferred Withholding
Agent
Street address 6 Person subject to withholdings: For Paperwork
‘An individuat Reduction Act
City, state, and ZIP cod f Notice, see the
ity, state, anc code (province, country, and postal zone) instructions for
Other than an individual oO Form 8288.
Form 8288-A (12-84) Department of the Treasury - Internal Revenue Service
Withholding agent's name, street address, city, state, and ZIP code 1 Date of transfer . .
Statement of Withholding on
Dispositions by Foreign Persons
2 Federal income tax withheld of U.S. Real Property Interests
OMB No. 1545-0902
Expires 11-30-87
Withholding agent's Federal identification no. | Identification number of foreign person subject | 3 Amount realized 4 Gain recognized by foreign
‘to withholding (If none, IRS will furnish.) corporation
Copy C
For
Name and address of person subject to withholding 5 Description of property transferred Withholding
Agent
Street address 6 Person subject to withholding is: For Paperwork
‘An individual Reduction Act
Notice, see the
City, state, and ZIP cade (province, country, and postal zone) instructions for
Other than an individual im Form 8288.
Form 8288-A (12-84) Department of the Treasury - Internal Revenue Service
Withholding agent's name, street address, city, state, and ZIP code 1 Date of transfer . .
Statement of Withholding on
Dispositions by Foreign Persons
2 Federal income tax withheld of U.S. Real Property Interests
OMB No. 1545-0902
Expires 11-30-87
Withholding agent's Federal identification no. | identification number of foreign person subject | 3 Amount realized 4 Gain recognized by foreign
to withholding (If none, IRS will furnish.) corporation
Copy C
For
Name and address of person subject to withholding 5 Description of property transferred Withholding
Agent
Street address 6 Person subject to withholding 1s: For Paperwork
An individual O ‘eduction Act

City, state, and ZIP code (province, country, and postal zone)

Notice, see the
instructions for
Other than an individual im Form 8288.

Form 8288-A (12:84)

Department of the Treasury - Internal Revenue Service


Instructions to Person Subject
to Withholding

Generally, if you are a foreign person that disposes of real
property located in the U.S., 10% of the amount realized
must be withheld by the buyer or other transferee. Certain
foreign interest holders that are partners, beneficiaries, or
shareholders are also subject to the withholding. Even
though tax may have been withheld, you are required to
file a Form 1040NR, 1041, or 1120F, to report the sale or
other disposition as effectively connected with the
conduct of a trade or business in the U.S. To receive credit
for any Federal income tax withheld shown in Box 2,
attach Form 8288-A to your Federal income tax return; or
send it with any request for refund. Use the number
shown in the box titled “Identification number of foreign
person subject to withholding” when filing a tax return or
requesting a refund. If you did not have a number, the one
shown has been furnished by the Internal Revenue
Service. See Publication 519, U.S. Tax Guide for Aliens,
for more information about filing requirements.

Instructions to Person Subject
to Withholding

Generaily, if you are a foreign person that disposes of real
property located in the U.S., 10% of the amount realized
must be withheld by the buyer or other transferee. Certain
foreign interest holders that are partners, beneficiaries, or
shareholders are also subject to the withholding. Even
though tax may have been withheld, you are required to
file a Form 1040NR, 1041, or 1120F, to report the sale or
other disposition as effectively connected with the
conduct of a trade or business in the U.S. To receive credit
for any Federal income tax withheld shown in Box 2,
attach Form 8288-A to your Federal income tax return; or
send it with any request for refund. Use the number
shown in the box titled “Identification number of foreign
person subject to withholding” when filing a tax return or
requesting a refund. If you did not have a number, the one
shown has been furnished by the Internal Revenue
Service. See Publication 519, U.S. Tax Guide for Aliens,
for more information about filing requirements.

Instructions to Person Subject
to Withholding

Generally, if you are a foreign person that disposes of real
property located in the U.S., 10% of the amount realized
must be withheld by the buyer or ottier transferee. Certain
foreign interest holders that are partners, beneficiaries, or
shareholders are also subject to the withholding. Even
though tax may have been withheld, you are required to
file a Form 1040NR, 1041, or 1120F, to report the sale or
other disposition as effectively connected with the
conduct of a trade or business in the U.S. To receive credit
for any Federal income tax withheld shown in Box 2,
attach Form 8288-A to your Federal income tax return; or
send it with any request for refund. Use the number
shown in the box titled “Identification number of foreign
person subject to withholding” when filing a tax return or
requesting a refund. If you did not have a number, the one
shown has been furnished by the Internal Revenue
Service. See Publication 519, U.S. Tax Guide for Aliens,
for more information about filing requirements.

If the amount shown in Box 2 is greater than your
maximum tax liability, you may apply for an early refund
before filing your tax return. To do so, you must also apply
for a withholding certificate (if you do not already have
one). Send your application for early refund to the Director,
Foreign Operations District, 1325 K St., N.W., Washington,
DC 20225. No particular form is required for the
application, but it must include the following information in
separate paragraphs numbered as shown below:

(1) Your name, address, and identification number (the
one shown on this form in the bex titled “Identification
number of foreign person subject to withholding”),

(2) The amount required to be withheld as stated in the
withholding certificate issued by IRS,

(3) The amount withheld, shown in Box 2 (attach a copy
of this Form 8288-A),

(4) The amount to be refunded.

See Temporary Regulations section 1.1445-3T(b) for
information about how to request a withholding certificate.

If the amount shown in Box 2 is greater than your
maximum tax liability, you may apply for an early refund
before filing your tax return. To do so, you must also apply
for a withholding certificate (if you do not already have
one). Send your application for early refund to the Director,
Foreign Operations District, 1325 K St., N.W., Washington,
DC 20225. No particular form is required for the
application, but it must include the following information in
separate paragraphs numbered as shown below:

(1) Your name, address, and identification number (the
one shown on this form in the box titled “Identification
number of foreign person subject to withholding”),

(2) The amount required to be withheld as stated in the
withholding certificate issued by IRS,

(3) The amount withheld, shown in Box 2 (attach a copy
of this Form 8288-A),

(4) The amount to be refunded.

See Temporary Regulations section 1.1445-3T(b) for
information about how to request a withholding certificate.

If the amount shown in Box 2 is greater than your
maximum tax liability, you may apply for an early refund
before filing your tax return. To do so, you must also apply
for a withholding certificate (if you do not already have
one). Send your application for early refund to the Director,
Foreign Operations District, 1325 K St., N.W., Washington,
DC 20225. No particular form is required for the
application, but it must include the following information in
separate paragraphs numbered as shown below:

(1) Your name, address, and identification number (the
one shown on this form in the box titled “Identification
number of foreign person subject to withholding”),

(2) The amount required to be withheld as stated in the
withholding certificate issued by IRS,

(3) The amount withheld, shown in Box 2 (attach a copy
of this Form 8288-A),

(4) The amount to be refunded.

See Temporary Regulations section 1.1445-3T(b) for
information about how to request a withholding certificate.



Instructions to Withholding
Agent

Prepare Form 8288-A for each 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 IRS and sent to the person subject to
withholding for that person's future use. Copy C is for your
records. You need not give a copy of this form to the
foreign person subject to withholding.

“identification number of foreign person subject to
withholding.”—If the foreign person does not have a
number, leave this box blank. Upon receipt of Forms 8288
and 8288-A, IRS will furnish a number for the foreign
person's use.

Instructions to Withholding
Agent

Prepare Form 8288-A for each 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 IRS and sent to the person subject to
withholding for that person's future use. Copy C is for your
records. You need not give a copy of this form to the
foreign person subject to withholding.

“Identification number of foreign person subject to
withholding.”—If the foreign person does not have a
number, leave this box blank. Upon receipt of Forms 8288
and 8288-A, IRS will furnish a number for the foreign
person’s use.

Instructions to Withholding
Agent

Prepare Form 8288-A for each 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 IRS and sent to the person subject to
withholding for that person’s future use. Copy C is for your
records. You need not give a copy of this form to the
foreign person subject to withholding.

“Identification number of foreign person subject to
withholding.” —If the foreign person does not have a
number, leave this box blank. Upon receipt of Forms 8288
and 8288-A, IRS will furnish a number for the foreign
person's use.

Box 1.—Enter the date of transfer. Enter the date of
distribution if you withheld under section 1445(e)(2) or (3),
or you made the large partnership or trust election to
withhold at the date of distribution.

Box 2.—Enter the Federal income tax withheld by you 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
person subject to withholding is an individual or other than
an individual, such as a partnership, trust, estate, or
corporation.

For definitions and other rules, see the instructions for
Form 8288.

Box 1.—Enter the date of transfer. Enter the date of
distribution if you withheld under section 1445(e)(2) or (3),
or you made the large partnership or trust election to
withhold at the date of distribution.

Box 2.—Enter the Federal income tax withheld by you 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
person subject to withholding is an individual or other than
an individual, such as a partnership, trust, estate, or
corporation.

For definitions and other rules, see the instructions for
Form 8288.

Box 1.—Enter the date of transfer. Enter the date of
distribution if you withheld under section 1445(e)(2) or (3),
or you made the large partnership or trust election to
withhold at the date of distribution.

Box 2.—Enter the Federal income tax withheld by you 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
person subject to withholding is an individual or other than
an individual, such as a partnership, trust, estate, or
corporation.

For definitions and other rules, see the instructions for
Form 8288.


For Official Use Only

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

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests

OMB No. 1545-0902
Expires 11-30-87

Withholding agent's Federal identification no.| Identification numberof foreign person subject

to withholding (If none, IRS will furnish.)

3 Amount realized

4 Gain recognized by foreign

corporation

Copy A
For Internal

Name and address of person subject to withholding

Street address

City, state, and ZIP code (province, country, and postal zone)

5 Description of property transferred

Revenue
Service Center

6 Person subject to withholding is:
An individual

Other than an individual

For Paperwork
Reduction Act
Notice, see the
instructions for
Form 8288.

O

Form 8288-A (12-84)

Attach

to Form 8288.

For Official Use Only

Department of the Treasury - Internal Revenue Service

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

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests

OMB No. 1545-0902
Expires 11-30-87

Withholding agent's Federal identification no. | Identification number of foreign person subject

to withholding (If none, IRS will furnish.)

3 Amount realized

4 Gain recognized by foreign

corporation

Copy A
For Internal

Name and address of person subject to withholding

Street address

City, state, and ZIP code (province, country, and postal zone)

5 Description of property transferred

Revenue
Service Center

6 Person subject to withholding is:
An individual

Other than an individual

For Paperwork
Reduction Act

Notice, see the
instructions for
Form 8288.

O

Form 8288-A (12-84)

Attach to Form 8288.

For Official Use Only

Department of the Treasury - Internal Revenue Service

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

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests

‘OMB No.1545-0902
Expires 11-30-87

Identification number of foreign person subject

Withholding agent's Federal identification no,
to-ithholding (Hf none, 1RS will furnish.)

3 Amount realized

4 Gain recognized by foreign

corporation

Copy A
For Internal

‘Name and address of person subject to withholding,

Street address

City, state, and ZIP code (province, country, and postal zone)

5 Description of property transferred

Revenue
e Center

Ser

6 Person subject to withholding is:
An individual

Other than an individual

For Paperwork
Reduction Act
Notice, see the
instructions for
Form 8288.

Oo

Form 8288-A (12-84)

Attach to Form 8288.

Department of the Treasury - Internal Revenue Service




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

1 Date of transfer

2 Federal income tax withheld

of U.S. Real Property Interests

OMB No.1545-0902
Expires 11-30-87

Withholding agent's Federal identification no. | Identification number of foroign person subject

to withholding (H none, IRS will furnish.)

3 Amount realized 4

Gain recognized by foreign
corporation

Copy B
Send to Internal
Revenue

Name and address of person subject to withholding

5 Description of property transferred

Service
Center—For
Use by Person

Street address

City, state, and ZIP code (province, country, and postal zone)

6 Person subject to withholding is:
An individual

Other than an individual

Subject to
Withholding

This information is
being furnished to
the Internal
Revenue Service.

O

Form B2BB-A (12-84)

Department of the Treasury - Internal Revenue Service

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

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests

OMB No.1545-0902
Expires 11-30-87

Withholding agent's Federal identification no. | Identification number of foreign person subject

to withholding (If none, IRS will furnesh.)

3 Amount realized 4

Gain recognized by foreign
corporation

Copy B
Send to Internal
Revenue

Name and address of person subject to withholding

5 Description of property transferred

Service
Center—For
Use by Person

Street address

City, state, and ZIP code (province, country, and postal zone)

6 Person subject to withholding is:
An individual

Other than an individual

Subject to
Withholding

This information is
being furnished to
the Internal
Revenue Service.

Oo

Form 8288-A (12-84)

Department of the Treasury - internal Revenue Service

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

1 Date of transfer

2 Federal income tax withheld

Statement of Withholding on
Dispositions by Foreign Persons
of U.S. Real Property Interests

OMB No. 1545-0902
Expires 11-30-87

Withholding agent's Federal identification no. | Identification number of foreign person subject

to withholding (If none, IRS will furnish.)

3 Amount realized 4

Gain recognized by foreign
corporation

Copy B
Send to Internal
Revenue

Name and address of person subject to withholding

5 Description of property transferred

Service
Center—For
Use by Person

Street address

City, state, and ZIP code (province, country, and postal zone)

6 Person subject to withholding is:
An individual

Other than an individual

Subject to
Withholding

This information is
being furnished to
the Internal
Revenue Service.

Oo

Form 8288-A (12-84)

Department of the Treasury - Internal Revenue Service