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 8-31-90

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

to withholding (if any)

3 Amount realized

4 Gain recognized by foreign
corporation

Copy C

For

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

Withholding
Agent

6 Person subject to withholding is:

Acorporation [_]

Other (specify)

For Paperwork
Reduction Act

Anindividual [_ ]

‘Mailing address of person subject to withholding (if different)

Notice, see the
instructions for
Form 8288.

Form 8288-A (Rev. 10-87)

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 8-31-90

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

to withholding (if any)

3 Amount realized

4 Gain recognized by foreign
corporation

Copy C
For

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

Withholding
Agent

6 Person subject towithholdingis: An individual [|
Other (specify) >

A corporation [_|

For Paperwork
Reduction Act

Mailing address of person subject to withholding (if different)

Notice, see the
instructions for
Form 8288.

Form 8288-A (Rev. 10-87)

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 8-31-90

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

to withholding (if any)

3 Amount realized

4 Gain recognized by foreign
corporation

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

Acorporation [_]

Other (specify) >

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: An individual [_] For Paperwork

Reduction Act
Notice, see the

Mailing address of person subject to withholding (if different)

instructions for
Form 8288.

Form 8288-A (Rev. 10-87)

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.
Generally, certain foreign interest holders that are
partners, beneficiaries, or shareholders are also subject to
the withholding; but at a rate of 34%. 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. 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 other transferee.
Generally, certain foreign interest holders that are
partners, beneficiaries, or shareholders are also subject to
the withholding, but at a rate of 34%. 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. 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 other transferee.
Generally, certain foreign interest holders that are
partners, beneficiaries, or shareholders are also subject to
the withholding, but at a rate of 34%. 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. 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 Assistant
Commissioner (International); Director, Office of
Compliance, IN:C:E:666; 950 L’Enfant Plaza South, S.W.;
COMSAT Building; Washington, DC 20024. 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,

(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), and

(4) The amount to be refunded.

See Regulations section 1.1445-3(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 Assistant
Commissioner (International); Director, Office of
Compliance, IN:C:E:666; 950 L’Enfant Plaza South, S.W.;
COMSAT Building; Washington, DC 20024. 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,

(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), and

(4) The amount to be refunded.

See Regulations section 1.1445-3(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 Assistant
Commissioner (International); Director, Office of
Compliance, IN:C:E:666; 950 L’Enfant Plaza South, S.W.;
COMSAT Building; Washington, DC 20024. 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,

(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), and

(4) The amount to be refunded.

See Regulations section 1.1445-3(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.

Address.—You must enter the home address (for an
individual) or the office address (for other than an
individual) for the person subject to withholding.
However, in addition, you may enter a separate mailing
address in the space provided. If provided, IRS will use
the separate mailing address to forward Copy B to the
person subject to withholding.

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.

Address.—You must enter the home address (for an
individual) or the office address (for other than an
individual) for the person subject to withholding.
However, in addition, you may enter a separate mailing
address in the space provided. If provided, IRS will use
the separate mailing address to forward Copy B to the
person subject to withholding.

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.

Address.—You must enter the home address (for an
individual) or the office address (for other than an
individual) for the person subject to withholding.
However, in addition, you may enter a separate mailing
address in the space provided. If provided, IRS will use
the separate mailing address to forward Copy B to the
person subject to withholding.

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 a
corporation. If other, please specify whether the person is a
partnership, trust, or estate.

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 ora
corporation. If other, please specify whether the person is a
partnership, trust, or estate.

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 a
corporation. If other, please specify whether the person is a
partnership, trust, or estate.

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

Expires 8-31-90

Statement of Withholding on

Dispositions by Foreign Persons

of U.S. Real Property Interests
OMB No. 1545-0902

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

to withholding (if any)

3 Amount realized 4 Gain recognized by foreign

corporation

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

6 Person subject to withholdings: An individual [__]
Acorporation[ | Other (specify) >
Mailing address of person subject to withholding (if different)

Copy A

For Internal
Revenue
Service Center

For Paperwork
Reduction Act

Notice, see the
instructions for
Form 8288.

Form 8288-A (Rev. 10-87) Attac

h 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

Expires 8-31-90

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

OMB No. 1545-0902

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

to withholding (if any)

3 Amount realized 4 Gain recognized by foreign

corporation

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

6 Person subject towithholdingis: An individual [_]
Acorporation [_] Other (specify) >
Mailing address of person subject to withholding (if different)

CopyA

For Internal
Revenue
Service Center

For Paperwork
Reduction Act

Notice, see the
instructions for
Form 8288.

Form 8288-A (Rev. 10-87) Attacl

h 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

Expires 8-31-90

Statement of Withholding on

Dispositions by Foreign Persons

of U.S. Real Property Interests
OMB No. 1545-0902

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

to withholding (if any)

3 Amount realized 4 Gain recognized by foreign

corporation

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

6 Person subject to withholdingis: Anindividual [_|
Acorporation[_] Other (specify) >
Mailing address of person subject to withholding (if different)

Copy A

For Internal
Revenue
Service Center

For Paperwork
Reduction Act

Notice, see the
instructions for
Form 8288.

Form 8288-A (Rev. 10-87)

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

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

OMB No. 1545-0902
Expires 8-31-90

Withholding agent's Federal identification no. | Identification number of foreign person subject | 3 Amount realized 4 Gain recognized by foreign Copy B
to withholding (if any) corporation Py

Send to Internal

Revenue

Name and address of person subject to withholding 5 Description of property transferred Service

Center—For

Use by Person

Subject to

Street address 6 Person subject to withholdingis: An individual |_| Withho Iding
Acorporation[ | Other (specify) > . —

This information is

City, state, and ZIP code (province, country, and postal zone) ‘Mailing address of person subject to withholding (if different) being furnished to

the Internal

Revenue Service.

Form 8288-A (Rev. 10-87)

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 8-31.90

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

to withholding (if any)

3 Amount realized

4 Gain recognized by foreign
corporation

Copy B
Send to Internal
Revenue

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

Service
Center—For
Use by Person

6 Person subject to withholding is:

Acorporation [_]

Other (specify) >

Subject to

‘An individual [_ ] Withholding

Mailing address of person subject to withholding (if different)

This information is
being furnished to
the Internal
Revenue Service.

Form 8288-A (Rev. 10-87)

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 8-31-90

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

to withholding if any)

3 Amount realized

4 Gain recognized by foreign
corporation

Copy B
Send to Internal
Revenue

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

Service
Center—For
Use by Person

6 Person subject towithholdingis: An individual [__]
Other (specify) >

Acorporation [_]

Subject to
Withholding

Mailing address of person subject to withholding (if different)

This information is
being furnished to
the Internal
Revenue Service

Form 8288-A (Rev. 10-87)

Department of the Treasury - Internal Revenue Service