Form 8288-B - Application For Withholding Certificate For Dispositions By Foreign Persons Of U.s. Real Property Interests

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8288-B

Application for Withholding Certificate for Dispositions

Form

by Foreign Persons of U.S. Real Property Interests

OMB No. 1545-1060

(Rev. February 2016)

Department of the Treasury

Please type or print.

▶

Internal Revenue Service

Name of transferor (attach additional sheets if more than one transferor)

Identification number

Drake W. (Separate 8288 B Attached for Co-Transferor Megan W.)

312345678

Street address, apt. or suite no., or rural route. Do not use a P.O. box.

6 Life Ln.

City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate.

Florida US 989891

Name of transferee (attach additional sheets if more than one transferee)

Identification number

Wayne

912345678

Street address, apt. or suite no., or rural route. Do not use a P.O. box.

3 Carter Cres.

City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate.

Florida US 989891

Applicant is:

Transferor

Transferee

Name of withholding agent (see instructions)

Identification number

Title LLC

12-1234567

Name of estate, trust, or entity (if applicable)

Identification number

Phone number (optional)

Address where you want withholding certificate sent (street address, apt. or suite no., P.O. box, or rural route number)

City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate.

Description of U.S. real property transaction:

b Contract price $

a Date of transfer (month, day, year) (see inst.)

170000

May 01, 2017

c Type of interest transferred:

Real property

Associated personal property

Domestic U.S. real property holding corporation

d Use of property at time of sale:

Rental or commercial

Personal

Other (attach explanation)

e Adjusted basis $

138097.7

Location and general description of property (for a real property interest), description (for associated personal property), or

the class or type and amount of the interest (for an interest in a U.S. real property holding corporation). See instructions.

Address

Residential Rental Property - Condo

g For the 3 preceding tax years:

(1)

Were U.S. income tax returns filed relating to the U.S. real property interest? .

Yes

If “Yes,” when and where were those returns filed?

▶

Returns filed for 2013, 2014, 2015 and 2016 on May 01, 2017

(2)

Were U.S. income taxes paid relating to the U.S. real property interest?

Yes

If “Yes,” enter the amount of tax paid for each year

▶

The tax payable amounts were zero for 2013, 2014, 2015 and 2016

Check the box to indicate the reason a withholding certificate should be issued. See the instructions for information that must

be attached to Form 8288-B.

The transferor is exempt from U.S. tax or nonrecognition treatment applies.

The transferor’s maximum tax liability is less than the tax required to be withheld.

The special installment sales rules described in section 7 of Rev. Proc. 2000-35 allow reduced withholding.

Does the transferor have any unsatisfied withholding liability under section 1445? .

Yes

See the instructions for information required to be attached.

Yes

Is this application for a withholding certificate made under section 1445(e)? .

If “Yes,” check the applicable box in a and the applicable box in b below.

a Type of transaction:

1445(e)(1)

1445(e)(2)

1445(e)(3)

1445(e)(5)

1445(e)(6)

b Applicant is:

Taxpayer

Other person required to withhold. Specify your title (e.g., trustee)

▶

Under penalties of perjury, I declare that I have examined this application and accompanying attachments, and, to the best of my knowledge and belief, they are true,

correct, and complete.

Signature

Title (if applicable)

Date

8288-B

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

Form

(Rev. 2-2016)

Cat. No. 10128Z