Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8288: U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
IRS Form 8288 is the U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons. It reports and transmits tax withheld on the sale or transfer of U.S. real property interests by a foreign person, filed by the buyer or other transferee (or a corporation, qualified intermediary, or fiduciary) and requires withholding of 10% of the amount realized.
Need help with Form 8288?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8288.
Start filling →Form Overview
IRS Form 8288 - U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
IRS Form 8288 is the U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons. It reports and transmits tax withheld on the sale or transfer of U.S. real property interests by a foreign person, filed by the buyer or other transferee (or a corporation, qualified intermediary, or fiduciary) and requires withholding of 10% of the amount realized.
Risk Radar
Scan points- 1Failing to attach copy A of Form 8288‑C will invalidate the filing.
- 2Omitting the required 10% withholding on the amount realized.
- 3Missing the 20‑day filing deadline after the distribution.
- 4Failing to attach copy A of Form 8288‑C to Form 8288.
- 5Leaving the transferee’s taxpayer identification number blank.
Plain English
When a foreign person sells U.S. real property, the buyer must hold back a portion of the sale price as tax. Form 8288 tells the IRS how much was withheld and sends the money to the government. It also provides details about the transaction and the parties involved.
Submission Date
- Filing date: 2025-12-17 12:10:48
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
Glossary Terms
Hover a term to preview the meaning.
What this form is for
- Use this form when a transferee must report and remit withholding on a disposition of a U.S. real property interest by a foreign person.
- Do not use it when the disposition involves a gain from a U.S. real property interest held by a trust regularly traded on an established securities market or a dividend distribution by a qualified intermediary.
- Check Form 1042 instead when the transaction is a distribution of gains from a U.S. real property interest held by a trust regularly traded on a securities market.
Form selector
Use this form or another form?
Partnership distribution to a foreign partner subject to section 1446(f)(4)
Partnership must attach Form 8288‑C to report withholding on the distribution
✓ Verify partnership status and partner TIN before proceeding
Requesting a withholding certificate to reduce or eliminate withholding
IRS normally acts on a complete application within 90 days; filing Form 8288 remains required unless the certificate excuses withholding
✓ Confirm eligibility for a certificate and attach it if received
Distribution of gains from a U.S. real property interest held by a trust regularly traded on a securities market
Such dispositions are reported on Forms 1042 and 1042‑S, not on Form 8288
✓ Ensure the correct reporting form is used before filing
Deadline or filing window
The filing deadline is triggered by the distribution to the transferee; the return and withheld tax must be submitted by the 20th day after that distribution. No extension provision is mentioned in the source.
Checklist
What you need before filling it out
Withholding Agent Name
Name of buyer or party responsible for withholding · Form 8288, Part I
U.S. Taxpayer Identification Number (TIN)
Withholding agent’s TIN · Form 8288, Part I
Direct‑deposit account number (Line 22b)
Bank account number for refund · Form 8288, Line 22b
Amount withheld
Calculation of 10% of the amount realized · Form 8288, appropriate withholding line
Copies of Form 8288‑A (A and B)
Completed Form 8288‑A for each foreign person · Attached to Form 8288
Before you submit
- 1Verify the revision date on the form reads January 2026
- 2Complete all required fields in Part I (withholding agent information)
- 3Calculate and enter the correct amount withheld (10% of amount realized)
- 4Enter direct‑deposit information on lines 22b‑d if a refund is requested
- 5Attach Copies A and B of Form 8288‑A for each foreign person subject to withholding
- 6Sign the return in the designated signature area
- 7Mail the package to the Ogden Service Center address
- 8Ensure filing occurs by the 20th day after the transfer date
- 9If a withholding certificate was received, attach it to the form
- 10Confirm no TIN is missing; if missing, still file with a note
How to file this form
- 1Calculate the withholding amount (10% of the amount realized) and record it on the form
- 2Complete Part I with the withholding agent’s name, TIN, and street address
- 3Enter direct‑deposit details on lines 22b‑d if a refund is desired
- 4Attach Copies A and B of Form 8288‑A for each foreign recipient
- 5Mail the completed Form 8288 and attachments to the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409
- 6Retain a copy of the submitted package for your records as proof of filing
Known limitations
- 1If any of exceptions 1‑6 to Section 1446(f)(1) applies, the buyer/transferee does not need to file Part III of Form 8288.
- 2If exception 6 applies, the transferee has a separate filing obligation instead of Part III.
- 3A partnership files Part IV of Form 8288 only when no exception to Section 1446(f)(4) applies.
- 4When a withholding certificate is pending, filing of Form 8288 can be delayed until 20 days after the IRS mails the certificate or denial.
- 5For installment payments, withholding must be taken on the first payment unless a certificate is obtained because cash is insufficient.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the Rev. January 2026 edition. The instructions direct users to the latest information page at IRS.gov/Form8288. Changes include the addition of direct‑deposit lines 22b, 22c, and 22d for electronic refund deposits.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2026
- Fee — Not stated in the official source
- Mailing address — confirm Ogden Service Center P.O. Box 409101 Ogden, UT 84409
- Signature — Not stated in the official source
- Direct‑deposit lines — verify lines 22b, 22c, and 22d are present for electronic refunds
Quick Facts
Downloads
After you file
- 1Retain Copy C of Form 8288 (and of Form 8288‑A or 8288‑C) for your records.
- 2Attach copies A and B of each Form 8288‑A to Form 8288; keep copy C for your files.
- 3Attach copy A of Form 8288‑C to Form 8288; copy B goes to the transferee and copy C stays with you.
- 4File multiple Form 8288‑A related to one transaction together with a single Form 8288.
Sources
- SRCInstructions p.2 — a transferee must file Form 8288 and transmit the tax withheld by the 20th day after the date of transfer.
- SRCInstructions p.2 — filing can be delayed until the 20th day after the IRS mails a copy of the withholding certificate or notice of denial.
- SRCInstructions p.2 — interest and penalties apply if the certificate application’s principal purpose was to delay payment, starting the 21st day after the transfer.
- SRCInstructions p.2 — for installment payments, the full amount must be withheld at the first installment; a certificate may be obtained if cash is insufficient.
- SRCInstructions p.7 — filing is required unless any of exceptions 1‑through 6 to Section 1446(f)(1) applies.
- SRCInstructions p.7 — if exception 6 applies, the transferee has a separate filing obligation.
- SRCInstructions p.8 — copies A and B of Form 8288‑A must be attached to Form 8288; copy C is for the filer’s records.
- SRCInstructions p.8 — multiple Form 8288‑A related to a single transaction can be filed with one Form 8288.
- SRCInstructions p.11 — copy A of Form 8288‑C must be attached to Form 8288; copy B is sent to the transferee; copy C is for the filer’s records.
- SRCInstructions p.11 — a partnership must file Form 8288 and transmit the tax withheld by the 20th day after the date of the distribution to the transferee.
Common confusion points
Do I have to file Form 8288 if I have already applied for a withholding certificate?
I think the certificate eliminates the filing requirement.
→ Verify that filing is required by the 20th day after the IRS mails the certificate or denial.
What amount should I withhold?
I’m unsure whether it’s 10% or another rate.
→ Confirm that the required withholding is 10% of the transferor’s amount realized (plus interest if applicable).
Must I attach a Form 8288‑A for each foreign transferor?
The instructions mention copies A and B but I’m unclear on the number.
→ Ensure a separate Form 8288‑A (copies A and B) is attached for each person subject to withholding; copy C is for your records.
Will the IRS send the foreign person a copy of Form 8288‑A?
I think I must mail it myself.
→ Know that the IRS stamps copy B and forwards it to the foreign person; you do not need to send it.
What if I don’t have the transferee’s TIN?
I worry the filing will be rejected.
→ File the forms anyway; the IRS accepts the filing without the TIN.
When does the filing deadline change if a withholding certificate is issued?
I’m confused about the 20‑day rule.
→ File by the 20th day after the IRS mails you the certificate or notice of denial, not the original transfer date.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8288 — you must still file the return even if the withholding certificate application was submitted, and transmit the withheld tax by the required deadline.
Questions about IRS Form 8288
What is IRS Form 8288 used for?
When a foreign person sells U.S. real property, the buyer must hold back a portion of the sale price as tax. Form 8288 tells the IRS how much was withheld and sends the money to the government. It also provides details about the transaction and the parties involved.
Who must file IRS Form 8288?
A buyer or other transferee of a U.S. real property interest files Part I, and a corporation, qualified intermediary, or fiduciary that must withhold tax under section 1445(e) files Part II of Form 8288.
What information does IRS Form 8288 require?
The form collects the amount withheld, the taxpayer identification numbers of the transferor and transferee, and details of the disposition on the appropriate parts (Part I for buyers, Part II for corporations/QIEs/fiduciaries, and Part IV for partnerships).
When is IRS Form 8288 due?
Form 8288 and the withheld tax are due by the 20th day after the date of the distribution to the transferee.
Where do I file IRS Form 8288?
Send Form 8288 with the amount withheld, and copy A of Form 8288‑C to the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
How do I complete IRS Form 8288?
The buyer or transferee completes the appropriate part (Part I or Part II) and, for partnerships, completes Part IV. Attach copy A of Form 8288‑C to the return. Sign the form before mailing. If a direct‑deposit refund is requested, fill lines 22b‑22d. Mail the package to the Ogden Service Center.
Do I have to file Form 8288 if I have already applied for a withholding certificate?
I think the certificate eliminates the filing requirement. Verify that filing is required by the 20th day after the IRS mails the certificate or denial.
What amount should I withhold?
I’m unsure whether it’s 10% or another rate. Confirm that the required withholding is 10% of the transferor’s amount realized (plus interest if applicable).
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.