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

Street address

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

to withholding (if any) corporation
po Copy C

For

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

6 Person subject to withholdingis: An individual [__]
Acorporation [_] Other (specify) >

For Paperwork
Reduction Act
Notice, see the

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

instructions for
Form 8288.

Form 8288-A (Rev. 10-88)

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
to withholding (if any) corporation Copy Cc
For
Name and address of person subject to withholding 5 Description of property transferred Withholding
Agent
Street address 6 Person subject to withholdingis: Anindividual [_] For Paperwork
Reduction Act
Acorporation [_] Other (specify) > Notice, see the
City, state, and ZIP code (province, country, and postal zone) Mailing address of person subject to withholding (if different) instructions for
Form 8288.

Form 8288-A (Rev. 10-88)

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 to withholdingis: Anindividual [_ |
Other (specify) >

Acorporation [_]

For Paperwork
Reduction Act
Notice, see the

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

instructions for
Form 8288.

Form 8288-A (Rev. 10-88)

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 withhoiding certificate (if you do not already have
one). Send your application for early refund to the Director,
Philadelphia Service Center, P.O. Box 21086, Philadelphia,
PA 19114. 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 sections 1.1445-3 and 1.1445-6, Revenue
Procedure 88-23, and Form 8288-B, Application for
Withholding Certificate for Dispositions by Foreign Persons
of U.S, Real Property Interests, 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,
Philadelphia Service Center, P.O. Box 21086, Philadelphia,
PA 19114. 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 sections 1.1445-3 and 1.1445-6, Revenue
Procedure 88-23, and Form 8288-B, Application for
Withholding Certificate for Dispositions by Foreign Persons
of U.S. Real Property Interests, 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,
Philadelphia Service Center, P.O. Box 21086, Philadelphia,
PA 19114. 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 sections 1.1445-3 and 1.1445-6, Revenue
Procedure 88-23, and Form 8288-B, Application for
Withholding Certificate for Dispositions by Foreign Persons
of U.S. Real Property Interests, 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 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 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

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.

ation number of foreign person subject

enti 3 Amount realized
to withholding (if any)

4 Gain recognized by foreign
corporation

CopyA
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

Acorporation [_]

6 Person subject to withholding is: Anindividual [_|
Other (specify) >

For Paperwork
Reduction Act

Mailing address of person subject to withholding (if different)

Notice, see the
instructions for
Form 8288.

Form 8288-A (Rev. 10-88)

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 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 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

Acorporation [_]

6 Person subject to withholdingis: Anindividual [_]
Other (specify) >

For Paperwork
Reduction Act
Notice, see the

Mailing address of person subject to withholding (if different)

instructions for
Form 8288.

Form 8288-A (Rev. 10-88)

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 831-90

Withholding agent's Federal identification no.

{Identification number of foreign person subject | 3 Amount realized

to-withholding (if any)

4 Gain recognized by foreign
corporation

CopyA
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

Acorporation [_]

6 Person subject to withholding is:
Other (specify) >

For Paperwork
Reduction Act
Notice, see the

‘Anindividual [_]

Mailing address of person subject to withholding (if different)

instructions for
Form 8288.

Form 8288-A (Rev. 10-88)

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 “ Gain recognized by foreign Copy B
to withholding (if any) corporation Py
Send to Internal
Revenue
5 Description of property transferred Ser

Name and address of person subject to withholding

Street address

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

e
Center—For
Use by Person

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

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. 10-88)

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 withholdingis: 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. 10-88)

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
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 towithholdingis: An individual [_] Withholding
Acorporation [_] Other (specify) > a .
7 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. 10-88)

Department of the Treasury - Internal Revenue Service