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, used to report and pay withheld taxes on asset sales. A general withholding obligation requires filing by the 20th day after distribution.
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, used to report and pay withheld taxes on asset sales. A general withholding obligation requires filing by the 20th day after distribution.
Risk Radar
Scan points- 1If you do not have the transferee’s TIN, you must still file Forms 8288 and 8288-C.
- 2Filing Part I when you should file Part II (or vice versa).
- 3Failing to attach Copy A of Form 8288-C for a partnership distribution.
- 4Not filing at all if you receive a withholding certificate that reduces withholding.
- 5Using the wrong form: using 8288 instead of 1042/1042-S when applicable.
Plain English
This form tells the IRS that a certain amount of tax was taken out when someone sold an investment or partnership interest. It is used when a foreign person sells assets, and the buyer must report what they withheld. Filing this document ensures the correct taxes are sent to the IRS promptly.
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.
What this form is for
- Use this form when a transferee must file it by the 20th day after the date of transfer (for individuals).
- Do not use Forms 8288 and 8288-A to report and pay over withheld amounts for distributions from a USRPI trust that is regularly traded on an established securities market.
- Check Form 1042 or Form 1042-S instead when filing related to a dividend distribution by a QIE.
Form selector
Use this form or another form?
Distribution from a USRPI trust (regularly traded)
Distribution is subject to section 1445 but not reported on Forms 8288 and 8288-A.
✓ Check the specific distribution type.
Dividend from QIE attributable to USRPI gains (but qualifying for exception)
The dividend is exempt from section 1445 withholding if it meets certain criteria regarding stock trading in the U.S. market.
✓ Confirm the distribution qualifies under section 1446(f).
Partnership distribution to a transferee partner
A partnership must file a separate Form 8288 with Part IV completed and attach one Form 8288-C per transferee partner.
✓ Ensure you complete the required Part IV sections.
Deadline or filing window
For a partnership distributing funds under section 1446(f)(4), the filing deadline is the 20th day after the date of that distribution. If a withholding certificate reduces (rather than eliminates) withholding, there is no exception to withholding, and Form 8288 must be filed.
Checklist
What you need before filling it out
Filer Responsibility
Transferee must file Form 8288 · Instructions p.8 / Form p.1
Deadline (Transferee)
File by the 20th day after the date of transfer · Instructions p.8
Filer Responsibility (Partnership)
Partnership must file Form 8288 · Instructions p.11
Required Attachment (Individual)
Copies A and B of Form(s) 8288-A · Instructions p.8 / Form p.1
Address Detail
Ogden Service Center P.O. Box 409101, Ogden, UT 84409 · Instructions p.2 / p.8
Direct Deposit Info
Lines 22b, 22c, and 22d on Form 8288 · Instructions p.1
Before you submit
- 1Confirm you have completed the Withholding Agent Information section of Form 8288.
- 2Verify that Part I through Part V (as applicable) are fully completed on Form 8288.
- 3If filing for an individual, confirm Copies A and B of Form(s) 8288-A are attached.
- 4If filing as a partnership, confirm Copy A of Form(s) 8288-C is attached to Form 8288.
- 5Ensure the address listed for Ogden Service Center P.O. Box 409101 is correct on the form.
- 6Verify that you are reporting only one disposition per Form 8288 filed.
- 7If a withholding certificate was received, confirm it is attached to Form 8288.
How to file this form
- 1Complete all required fields on IRS Form 8288, including the Withholding Agent Information and applicable Parts I through V.
- 2Attach the necessary supporting forms: Copies A and B of Form(s) 8288-A (for individuals) or Copy A of Form(s) 8288-C (for partnerships).
- 3Mail the completed Form 8288, along with all attachments, to the Ogden Service Center at P.O. Box 409101, Ogden, UT 84409.
- 4Ensure that if filing as a partnership, you file separately for each distribution partner and attach the corresponding Form 8288-C Copy A.
Known limitations
- 1A transferee must file Form 8288 and transmit the tax withheld by the 20th day after the date of transfer, even if a withholding certificate application was submitted.
- 2If an exception (1 through 6) to Section 1446(f)(1) Withholding on Transfers of Non-PTP Interests applies, a buyer or other transferee may not have the standard filing obligation for Part III of Form 8288.
- 3A partnership making a distribution to a transferee partner that failed to properly withhold under section 1446(f)(1) must complete and file Part IV of Form 8288.
- 4If an exception applies, the transferee may have a separate filing obligation (specifically when exception 6 applies).
- 5When withholding for partnership distributions, if the transferee's Taxpayer Identification Number (TIN) is missing, the filer must still complete and file Forms 8288 and 8288-C.
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 current edition is dated January 2026, and users should reference IRS.gov/Form8288 for the latest information regarding developments related to Form 8288.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2026.
- Mailing address — confirm the Ogden Service Center P.O. Box is 409101, Ogden, UT 84409.
- Attachments — confirm that Forms 8288-A (Copies A and B) or Form 8288-C (Copy A) are attached as required.
- Form completion — confirm you have completed the Withholding Agent Information and Part I through Part V, as applicable.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8288 for your records.
- 2When filing with Ogden Service Center, attach copies A and B of Form(s) 8288-A to Form 8288.
- 3If the partnership files Part IV, it must attach Copy A of Form(s) 8288-C to Form 8288.
- 4The IRS will stamp Copy B of each Form 8288-A and forward that stamped copy to the foreign person subject to withholding.
- 5If you request direct deposit, ensure lines 22b, 22c, and 22d on Form 8288 are completed for your financial account information.
Sources
- SRCInstructions p.1 — The official title of this form is U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.
- SRCInstructions p.2 — A transferee must file Form 8288 and transmit the tax withheld to the IRS by the 20th day after the date of transfer.
- SRCInstructions p.2 — If an application is submitted, but you don't have to file until later, you do not have to file until the 20th day after the IRS mails you a copy of the withholding certificate or notice of denial.
- SRCInstructions p.7 — Generally, when filing as a buyer/transferee (Part III), the required amount to withhold is 10% of the transferor’s amount realized on the transfer.
- SRCInstructions p.8 — Form 8288 must be sent with copies A and B of Form(s) 8288-A to Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
- SRCInstructions p.10 — When filing as a partnership (Part IV), the general withholding obligation is 10% of the amount realized on the transfer, plus interest.
- 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.
- SRCInstructions p.1 — Line 22 has been expanded with lines 22b, 22c, and 22d for direct deposit information.
Common confusion points
When must a transferee file Form 8288?
The deadline is the 20th day after the date of transfer, unless the IRS mails a copy of the withholding certificate or notice of denial; in that case, the deadline shifts to the 20th day after receiving that document.
What happens if you file late because you were waiting on an application?
If the principal purpose for filing the application was to delay payment, interest and penalties apply starting on the 21st day after the date of transfer until full payment is made.
Do I have to attach Form(s) 8288-A if I am a transferee?
Yes; anyone who completes Form 8288 must also complete a Form 8288-A for each person subject to withholding.
Workflow map
Related forms and next steps
Before
Current
After
⚠ If something goes wrong
- Form 8288-A must be completed for each person subject to withholding and attached to Form 8288.
- Form 8288-C, Copy A must be attached to the partnership's Form 8288.
- If a transferee fails to withhold required amounts under section 1446(f)(4), the partnership must deduct and withhold from distributions (plus interest).
Questions about IRS Form 8288
What is IRS Form 8288 used for?
This form tells the IRS that a certain amount of tax was taken out when someone sold an investment or partnership interest. It is used when a foreign person sells assets, and the buyer must report what they withheld. Filing this document ensures the correct taxes are sent to the IRS promptly.
Who must file IRS Form 8288?
A buyer or other transferee of a USRPI must complete and file Part I of Form 8288. A corporation, QIE, or fiduciary required to withhold tax under section 1445(e) must file Part II of Form 8288.
What information does IRS Form 8288 require?
The form collects details on the withholding obligation through its parts; Part I covers the buyer/transferee, Part II is for corporations/QIEs/fiduciaries, and Part III is used by a buyer or other transferee of a partnership interest. Copy A of Form 8288-C must be attached to report specific distributions.
When is IRS Form 8288 due?
A partnership must file Form 8288 and transmit the tax withheld by the 20th day after the date of the distribution to the transferee. If receiving a withholding certificate that reduces withholding, filing is required regardless of elimination.
Where do I file IRS Form 8288?
Send Form 8288 with the amount withheld, and copy A of Form(s) 8288-C to the Ogden Service Center at P.O. Box 409101 in Ogden, UT 84409. Direct deposit is available for refunds.
How do I complete IRS Form 8288?
A buyer or other transferee completes Part I of Form 8288. A corporation, QIE, or fiduciary files Part II. If reporting a partnership distribution, use Part III, ensuring Copy A of Form 8288-C is attached for each relevant partner.
What happens if IRS Form 8288 is filed incorrectly?
If a partnership fails to withhold any required amount under section 1446(f)(4), the partnership must deduct and withhold from distributions to the transferee that failed to withhold (plus interest).
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.