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Form 8288A: Statement of Withholding on Certain Dispositions by Foreign Persons
Treasury - Internal Revenue Service Form 8288-A is a Statement of Withholding on Certain Dispositions by Foreign Persons, used to report tax withholding when foreign persons sell U.S. property. If reporting under section 1445, the required withholding rate is 15%.
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IRS Form 8288A - Statement of Withholding on Certain Dispositions by Foreign Persons
Treasury - Internal Revenue Service Form 8288-A is a Statement of Withholding on Certain Dispositions by Foreign Persons, used to report tax withholding when foreign persons sell U.S. property. If reporting under section 1445, the required withholding rate is 15%.
Risk Radar
Scan points- 1Ensure the Foreign Person's home or office address listed is outside the United States.
- 2Failing to enter the foreign home/office address outside the United States.
- 3Omitting the Transferor’s taxpayer identification number (TIN) on Copy B.
- 4Entering the domestic address instead of the required foreign address.
- 5Not checking the applicable section under which withholding was made (Box 5).
Plain English
This form reports that taxes were taken out when a foreign person sold something in the United States. The buyer or transferee uses this to show the IRS how much tax was withheld from the sale proceeds. It allows the foreign seller to claim credit for that money when filing their own U.S. return.
Submission Date
- Filing date: 2022-12-20 22:12:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when reporting withholding on certain dispositions made by a foreign person under section 1445 or 1446(f)(1).
- Do not use Form 8288-A when the disposition is subject to withholding under section 1446(f)(4) if you are applying for an early refund, as that procedure is specifically excluded from this form's scope.
- Check Form 8804 instead when a foreign partnership needs to report the credit for withholding shown on Form 8288-A.
Form selector
Use this form or another form?
PTPs and their nominees are reporting
These forms must be used to report the withholding, with Copies A and B attached to Form 8288.
✓ Confirm these supporting forms accompany your filing.
Applying for an early refund when Box 5a is checked
The application requires specific numbered paragraphs detailing name, amount withheld, etc.
✓ Ensure all four required points are in separate paragraphs.
Send a statement to Ogden Service Center
When the transferor's TIN is missing from Form 8288-A
This situation is specifically called out in the instructions and requires attention.
✓ Verify the instruction note regarding a missing Transferor’s TIN.
Refer to Instructions for Form 8288
Deadline or filing window
The filing trigger is a disposition of real property, transfer of partnership interest, or specific distribution. The form must be attached to the U.S. tax return when it is filed. There are no specified extension dates mentioned in the excerpt for general filing.
Checklist
What you need before filling it out
Date of transfer (Box 1)
mm/dd/yyyy date · On Form 8288-A
Gain recognized by foreign corporation (Box 2)
Dollar amount ($) · On Form 8288-A
Withholding under section (Box 5)
Check box a (1445) or b (1446(f)(1)) · On Form 8288-A
Foreign Person's Address
Full address outside U.S. (including ZIP/postal code) · Foreign Address field on Form 8288-A
Withholding Agent TIN
The agent’s U.S. Taxpayer Identification Number · On Form 8288-A
Before you submit
- 1Ensure you have filled out the Withholding Agent's name, address, and phone number.
- 2Verify the U.S. TIN of the foreign person subject to withholding is entered.
- 3Confirm that the Foreign Person’s full name and address are recorded correctly.
- 4Check Box 6 (Foreign Person subject to withholding) to specify Individual, Corporation, Partnership, or Other.
- 5Enter the correct Country code for the foreign person on Box 7.
- 6Verify the Date of transfer is entered in mm/dd/yyyy format on Box 1.
- 7If applying for an early refund, confirm you have attached a copy of Form 8288-A to your tax return.
How to file this form
- 1Complete all required fields for the foreign person and withholding agent using the appropriate Copy (A, B, or C).
- 2Enter the Date of transfer on Box 1 and detail the Gain recognized by foreign corporation in Box 2.
- 3Check the correct box under Section 6 and specify the Withholding section (Box 5) for tax calculation purposes.
- 4If applying for an early refund, prepare a statement detailing your name, address, TIN, amount withheld (from Box 4), and the requested refund amount.
- 5Send your application for a withholding certificate and/or early refund to Ogden Service Center in Ogden, UT.
- 6Keep a copy of Form 8288-A (especially Copy C) for your records after filing.
Known limitations
- 1The early refund procedures discussed are not available for withholding under section 1446(f)(1) or 1446(f)(4).
- 2If box 5a is checked on Form 8288-A, an early refund may only be applied for if the amount in box 4 is greater than the maximum tax liability.
- 3Foreign partnerships must report the withholding credit for Form 8288-A on Form 8804.
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.
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Fillable formOpen in Editor->The current edition of Form 8288-A is Revision January 2023 (Rev. 1-2023). The official source does not point to a separate 'latest information' page, but the revision date confirms this version.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2023 (Rev. 1-2023).
- Form Number — confirm the document is Form 8288-A, Cat. No. 62261L.
- Mailing address — ensure applications for early refunds are sent to Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
- Copy required — confirm you are filling out Copy A (for IRS), Copy B (to be stamped and sent to foreign person), or Copy C (for Withholding Agent's records).
- Withholding Section — verify that the withholding is under section 1445 or 1446(f)(1) if preparing for a Withholding Agent.
Quick Facts
Downloads
After you file
- 1The Withholding Agent must retain Copy C of Form 8288-A for records.
- 2If filing under section 1445, the Withholding Agent should attach Copies A and B to Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.
- 3The foreign person subject to withholding should attach Form 8288-A to their tax return to receive credit for federal income tax withheld, unless requesting an early refund.
- 4If applying for an early refund, the applicant must first apply for and receive a withholding certificate from the IRS.
Sources
- SRCInstructions p.1 — Copy A is for the Internal Revenue Service Center, and Copies A and B must be attached to Form 8288.
- SRCForm p.2 — Copy B is sent to the Internal Revenue Service Center for use by the Foreign Person Subject to Withholding.
- SRCForm p.3 — To receive credit for withholding shown in box 4, attach Form 8288-A to your tax return (unless requesting an early refund).
- SRCForm p.3 — The application for an early refund must be sent to Ogden Service Center at P.O. Box 409101, Ogden, UT 84409.
- SRCForm p.5 — Withholding Agents prepare Form 8288-A for each foreign person subject to withholding under section 1445 or 1446(f)(1).
- SRCInstructions p.5 — Copy B will be stamped by the IRS and sent to the foreign person subject to withholding if the form is complete, including the transferor’s TIN.
- SRCForm p.5 — The foreign home address (for an individual) or foreign office address (for other than an individual) must be entered in the designated section.
- SRCInstructions p.5 — A U.S. TIN can be a social security number (SSN), employer identification number (EIN), or individual taxpayer identification number (ITIN).
Common confusion points
Who should send Form 8288-A to the IRS?
Copy B is sent by the Withholding Agent to the Internal Revenue Service Center (for use by the Foreign Person Subject to Withholding).
What happens if I don't have a foreign address outside the U.S.?
Enter the country of residence in the designated section and provide a complete mailing address.
Which copy should the Withholding Agent keep?
The Withholding Agent must retain Copy C for their records.
Do I always have to give a copy to the foreign person subject to withholding?
No, the Withholding Agent does not have to give a copy of Form 8288-A to the foreign person subject to withholding.
What is required if I am a foreign partnership?
The foreign partnership should report the credit for withholding on Form 8804 and attach Form 8288-A.
When applying for an early refund, what must be included in my statement?
The statement must include your name/address/TIN, the required withholding amount (from the certificate), the withheld amount (from box 4 of Form 8288-A), and the amount to be refunded.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Pub. 515 and Pub. 519 provide more information regarding Form 8288-A.
Questions about IRS Form 8288A
What is IRS Form 8288A used for?
This form reports that taxes were taken out when a foreign person sold something in the United States. The buyer or transferee uses this to show the IRS how much tax was withheld from the sale proceeds. It allows the foreign seller to claim credit for that money when filing their own U.S. return.
Who must file IRS Form 8288A?
The buyer or other transferee must file Form 8288-A on behalf of a foreign person subject to withholding under section 1445 or 1446(f)(1).
What information does IRS Form 8288A require?
The form collects details about the Withholding Agent, the Foreign Person subject to withholding (name and address), and specific financial data like the date of transfer (Box 1) and the amount realized (Box 3).
Where do I file IRS Form 8288A?
Applications for withholding certificates or early refunds are sent to Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
How do I complete IRS Form 8288A?
The Withholding Agent completes Form 8288-A for each foreign person. The agent must enter identifying information like the TINs and addresses before checking the applicable section (Box 5) and entity type (Box 6). Copy B is then sent to the foreign person subject to withholding.
What happens if IRS Form 8288A is filed incorrectly?
If the form is incomplete, Copy B may not be stamped by the IRS and sent to the foreign person subject to withholding, which affects their tax credit documentation.
Who should send Form 8288-A to the IRS?
Copy B is sent by the Withholding Agent to the Internal Revenue Service Center (for use by the Foreign Person Subject to Withholding).
What happens if I don't have a foreign address outside the U.S.?
Enter the country of residence in the designated section and provide a complete mailing address.
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