You will need to use the 8288-A form after you fill out form 8288.  The 8288-A form is used by the IRS to show how many people are selling the house to you and how much each person will owe in taxes.  For example if a husband and wife, or a group of three real estate investors own the property, the 8288-A tax forms will show how much each individual person will be paying in taxes.  Once this is completed there is an 8288-B, but this form is not always required.  The 8288-B is a great option if you would like to reduce or eliminate the FIRPTA tax that you have to pay. Although it is not guaranteed you'll get a reduction, or the form will be accepted, it doesn't hurt to try.  Just keep in mind that the IRS prefers that you apply for this deduction at least 90 days prior to the closing date of the sale.