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Official form guide
Form 8288A: 8288-A
Form 8288‑A is the “Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.” It is filed by the withholding agent after they withhold tax on a foreign seller’s gain. Use it to report the withheld amount and remit the tax to the IRS.
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IRS Form 8288A - 8288-A
Form 8288‑A is the “Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.” It is filed by the withholding agent after they withhold tax on a foreign seller’s gain. Use it to report the withheld amount and remit the tax to the IRS.
Risk Radar
Scan points- 1A single typo in the seller’s TIN can invalidate the whole filing.
- 2Incorrect seller TIN or name
- 3Mis‑calculating the 15% withholding amount
- 4Sending the form to the wrong IRS service center
- 5Missing the 30‑day filing window
Plain English
When a non‑U.S. person sells U.S. real estate, the buyer (or a designated agent) must hold back a portion of the sale price for tax. Form 8288‑A tells the IRS how much was held and sends the money to the government. It’s the agent’s way of saying, “I collected the tax, here’s the proof.”
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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What this form is for
- Use when you are the withholding agent on a FIRPTA transaction.
- Do not use for domestic sellers or for non‑real‑property sales.
- If the seller qualifies for an exemption, file Form 8288‑B instead.
Form selector
Use this form or another form?
Seller exempt from withholding
Reports exemption claim
✓ Verify exemption documentation before filing
Agent wants to request a reduced withholding
Applies for reduced or no withholding
✓ Ensure supporting evidence is attached
Deadline or filing window
The filing deadline is generally the 30th day after the date of the sale or after the tax is actually withheld, whichever occurs later. If the 30th day falls on a weekend or holiday, the deadline moves to the next business day. Extensions are not available; late filing may incur penalties.
- —Gross sales price | × 0.15 | Tax to withhold | Verify any reduced‑rate agreements first
Checklist
What you need before filling it out
Seller identification
Valid TIN or passport number · Form W‑8BEN or passport copy
Property description
Legal description or address · Deed, closing statement
Withholding amount
Calculated tax · Closing statement, escrow worksheet
Payment proof
Cancelled check, EFT receipt · Bank statement, wire confirmation
Agent signature
Handwritten or electronic signature · Signature line on form
Before you submit
- 1Confirm form edition matches the current tax year.
- 2Verify seller’s name and TIN exactly as on IRS records.
- 3Re‑calculate withholding using the correct percentage.
- 4Attach a clear copy of the payment receipt.
- 5Sign and date the form in the authorized agent block.
- 6Check the mailing address against the latest instructions.
- 7If filing electronically, validate the transmitter ID.
- 8Ensure the form is sealed in a single envelope (paper filing).
- 9Record the tracking number or electronic submission confirmation.
- 10Retain a copy of the completed form for at least three years.
How to file this form
- 1Gather seller and property data from the closing package.
- 2Calculate the required withholding amount.
- 3Complete each line of Form 8288‑A, double‑checking numeric entries.
- 4Attach the payment proof (check, EFT confirmation, or wire receipt).
- 5Sign the form as the authorized withholding agent.
- 6Mail to the IRS service center listed in the instructions, or upload via MeF.
- 7Save the mailing receipt or electronic acknowledgment for your records.
Known limitations
- 1The form does not calculate reduced‑rate withholding; a separate request (Form 8288‑C) is required.
- 2It cannot be used for non‑U.S. real property interests (e.g., foreign real estate).
- 3Instructions may change annually; the JSON reflects the most recent public guidance.
- 4Electronic filing is limited to agents with an active MeF transmitter ID.
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->Form 8288‑A is active for tax years 2020‑present. The IRS updates the instructions annually; always verify the edition date before filing.
What changed or needs a fresh check
- Edition date – confirm the form is the latest version (check the top of the PDF).
- Fee – no filing fee, but payment of the withheld tax is required.
- Mailing address – use the address in the current instructions for your state.
- Electronic filing – confirm you have a valid MeF transmitter ID if filing online.
- Signature block – ensure the authorized agent signs and dates the form.
Quick Facts
Downloads
After you file
- 1File the IRS acknowledgment or return receipt in the transaction folder.
- 2Track the seller’s refund claim to ensure the withheld tax is applied correctly.
- 3Monitor IRS notices for any adjustments or penalties.
- 4Update your internal withholding ledger with the filed amount.
- 5Keep copies of the form, payment proof, and correspondence for three years.
- 6If a penalty notice arrives, consult a tax professional promptly.
- 7Notify the seller that the withholding has been reported and paid.
Sources
- SRCIRS Form 8288‑A PDFofficial form layout and instructions
- SRCIRS Publication 515Withholding of Tax on Dispositions of U.S. Real Property Interests
- SRCIRS Instructions for Form 8288‑Afiling address and deadline details
- SRCIRS Modernized e‑File (MeF) participation requirements
- SRCFIRPTA statutory withholding rate (15%) as per Internal Revenue Code § 1445
- SRCNot clearly stated in the provided official sourcepenalty amounts for late filing
- SRCNot clearly stated in the provided official sourceelectronic filing fee, if any
Common confusion points
FIRPTA vs. regular withholding
Many think any foreign seller triggers FIRPTA
→ Verify the seller’s residency status first
15% vs. reduced rate
Some agents assume a flat 15% always applies
→ Check for a valid reduced‑rate certificate
Paper vs. electronic filing
Agents assume electronic is always accepted
→ Confirm you have a MeF transmitter ID
Seller TIN vs. passport number
Forms sometimes accept either
→ Use the TIN if available; otherwise attach passport copy
Deadline calculation
Some count from sale date only
→ Remember the 30‑day rule applies to the later of sale or withholding date
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8288‑C (Request for Reduced Tax Withholding) or Form 8288‑B (Statement of Exemption from Withholding)
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