8288
U.S. Withholding Tax Return for Dispositions by Foreign
Form
Persons of U.S. Real Property Interests
OMB No. 1545-0902
(Rev. February 2016)
Department of the Treasury
Information about Form 8288 and its separate instructions is at
Internal Revenue Service
Complete Part I or Part II. Also complete and attach Copies A and B of Form(s) 8288-A.
(Attach additional sheets if you need more space.)
Part I
To Be Completed by the Buyer or Other Transferee Required To Withhold Under Section 1445(a)
Identifying number
Name of buyer or other transferee responsible for withholding (see instructions)
1
Street address, apt. or suite no., or rural route. Do not use a P.O. box.
City or town, province or state, country, and ZIP or foreign postal code
Phone number (optional)
2
Description and location of property acquired
Date of transfer
4
Number of Forms 8288-A attached
5
Amount realized on the transfer
3
7
Amount withheld
6
Check applicable box.
a
For dispositions after February 16, 2016, withholding is at 15%
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b
For dispositions prior to February 17, 2016 and certain post-February 16, 2016
dispositions (see instructions), withholding is at 10%
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c
Withholding is of a reduced amount
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Part II
To Be Completed by an Entity Subject to the Provisions of Section 1445(e)
Name of entity or fiduciary responsible for withholding (see instructions)
Identifying number
1
Street address, apt. or suite no., or rural route. Do not use a P.O. box.
Phone number (optional)
City or town, province or state, country, and ZIP or foreign postal code
2
Description of U.S. real property interest transferred or distributed
4
Date of transfer
Number of Forms 8288-A attached
3
5
Complete all items that apply.
6
Total amount withheld
a
Amount subject to withholding at 35%
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b
Amount subject to withholding at 15%
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c
Amount subject to withholding at 10%
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d
Amount subject to withholding at reduced rate
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e
Large trust election to withhold at distribution
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Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Signature of withholding agent, partner, fiduciary, or corporate officer
Title (if applicable)
Date
Print/Type preparer’s name
PTIN
Preparer’s signature
Date
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm's EIN
Use Only
▶
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Firm’s address
Phone no.
▶
8288
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Form
(Rev. 2-2016)
Cat. No. 62260A