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Form 8288A: Statement of Withholding on Certain Dispositions by Foreign Persons
Internal Revenue Service Form 8288A is the Statement of Withholding on Certain Dispositions by Foreign Persons. It reports the tax the buyer must withhold—typically 15% of the amount realized on U.S. real property—so the foreign seller can claim a credit.
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IRS Form 8288A - Statement of Withholding on Certain Dispositions by Foreign Persons
Internal Revenue Service Form 8288A is the Statement of Withholding on Certain Dispositions by Foreign Persons. It reports the tax the buyer must withhold—typically 15% of the amount realized on U.S. real property—so the foreign seller can claim a credit.
Risk Radar
Scan points- 1Submitting an incomplete Form 8288‑A prevents the IRS from stamping Copy B and can forfeit the foreign seller’s tax credit.
- 2Omitting the foreign person's U.S. TIN makes the form incomplete.
- 3Failing to include the transferor’s TIN prevents the IRS from stamping Copy B.
- 4Leaving Box 5 unchecked leaves the withholding section unspecified.
- 5Not providing a foreign home or office address outside the United States.
Plain English
When a foreign person sells U.S. real estate, the buyer must hold back part of the sale price and send it to the IRS. Form 8288‑A records how much was withheld and lets the foreign seller claim that tax as a credit on their 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 a withholding agent must report tax withheld on a disposition by a foreign person under section 1445 or 1446(f)(1).
- Do not use it when the withholding is not subject to section 1445 or 1446(f)(1).
- Check Form 8288‑B instead when you need a withholding certificate for an early refund.
Form selector
Use this form or another form?
Publicly traded partnership or nominee reporting withholding
PTPs and nominees must use Forms 1042 and 1042‑S to report the withholding, not Form 8288‑A
✓ Confirm the partnership is a PTP and has a U.S. TIN
Foreign partnership claiming credit for withholding
Foreign partnerships report the credit on Form 8804 and attach Form 8288‑A
✓ Verify partnership status and attach Form 8288‑A
Requesting an early refund of excess withholding
Early refund requires a withholding certificate obtained via Form 8288‑B; not available for 1446(f)(1) withholding
✓ Ensure withholding is not under 1446(f)(1)
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Date of transfer (Box 1)
Transfer date · Transfer documents
Federal income tax withheld (Box 4)
Amount withheld by agent · Withholding calculation worksheet
Withholding under section (Box 5)
Selection of 1445 or 1446(f)(1) · Instructions for Form 8288‑A
U.S. TIN of foreign person
SSN, EIN, or ITIN · Taxpayer identification records
Mailing address of foreign person (if different)
Separate mailing address · Foreign person’s address info
Before you submit
- 1Confirm the form revision is January 2023.
- 2Enter the withholding agent’s name, street address, city, state, country, ZIP, and phone number.
- 3Enter the withholding agent’s U.S. TIN.
- 4Enter the foreign person’s name and foreign address (or office address).
- 5Provide a separate mailing address for the foreign person if it differs.
- 6Complete Box 1 with the date of transfer (mm/dd/yyyy).
- 7Complete Box 2 with the gain recognized by the foreign corporation.
- 8Complete Box 3 with the amount realized.
- 9Complete Box 4 with the federal income tax withheld.
- 10Check the appropriate box in Box 5 for the withholding section (1445 or 1446(f)(1)).
- 11Select the correct foreign person type in Box 6 and specify if “Other”.
- 12Enter the country code of the foreign person in Box 7.
How to file this form
- 1Gather the withholding agent’s information and U.S. TIN.
- 2Collect the foreign person’s name, foreign address, and mailing address (if different).
- 3Complete all required boxes on Form 8288‑A, including date of transfer, gain, amount realized, tax withheld, withholding section, foreign person type, country code, and property description.
- 4Attach Copies A and B of Form 8288‑A to the completed Form 8288.
- 5Retain Copy C of Form 8288‑A for your records.
- 6Mail the packet to the IRS address indicated in the Form 8288 instructions or to the appropriate service center.
- 7Keep a copy of the mailed package and proof of delivery as evidence of filing.
Known limitations
- 1Form 8288-A is prepared only for foreign persons subject to withholding under section 1445 or 1446(f)(1) — source p.5
- 2Early refund procedures are not available for withholding under section 1446(f)(1) or 1446(f)(4) — source p.3
- 3Early refund can be requested only if box 5a is checked and the amount shown in box 4 exceeds the filer’s maximum tax liability — source p.3
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 form is the January 2023 revision (Form 8288‑A Rev. January 2023). The source does not indicate a newer edition or list changes.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. January 2023.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain Copy C for your records — source p.4
- 2Attach Form 8288-A to your tax return to claim credit for the withholding shown in box 4 — source p.3
- 3If requesting an early refund, first obtain a withholding certificate, then send the required statement to the Ogden Service Center — source p.3 and p.4
- 4File your tax return by the due date even when an early refund request is pending — source p.3
- 5Include Copies A and B with Form 8288 and ensure the transferor’s TIN is entered so Copy B can be stamped and forwarded — source p.5
Sources
- SRCForm 8288-A must be prepared for each foreign person subject to withholding under section 1445 or 1446(f)(1) — source p.5
- SRCEarly refund procedures are not available for withholding under section 1446(f)(1) or 1446(f)(4) — source p.3
- SRCEarly refund may be requested only if box 5a is checked and the amount shown in box 4 exceeds the filer’s maximum tax liability — source p.3
- SRCCopy C is retained for your records — source p.4
- SRCAttach Form 8288-A to your tax return to receive credit for federal income tax withheld shown in box 4 — source p.3
- SRCCopy B will be stamped by the IRS and sent to the foreign person if the form is complete, including the transferor’s TIN — source p.5
- SRCPTPs and their nominees should use Forms 1042 and 1042‑S to report the withholding — source p.5
- SRCAttach Copies A and B to Form 8288 — source p.5
- SRCTo apply for an early refund, first obtain a withholding certificate, then send a statement with required information to Ogden Service Center, P.O. Box 409101, Ogden, UT 84409 — source p.4 and p.3
- SRCForeign address entered must be outside the United States; if none, enter country of residence and mailing address — source p.5
Common confusion points
Do I need to give a copy of Form 8288-A to the foreign seller?
Filers assume they must send the form directly.
→ Verify that only Copy B is mailed by the IRS if the form is complete; you do not have to give a copy to the foreign person — source p.5
Can I request an early refund for any withholding?
Early‑refund rules are limited.
→ Check that box 5a is checked, the withholding is not under section 1446(f)(1) or 1446(f)(4), and box 4 amount exceeds your maximum tax liability — source p.3
Which form do I attach to my tax return to claim the credit?
Confusion between Form 8288 and Form 8288‑A.
→ Attach Form 8288‑A to your tax return to receive the credit for the amount shown in box 4 — source p.3
What address should I enter for the foreign person?
The form requires a foreign address, but some filers have none.
→ Enter the foreign home or office address outside the United States; if none, enter the country of residence and a complete mailing address — source p.5
Do I need to include the transferor’s TIN on the form?
Copy B will not be sent if the TIN is missing.
→ Ensure the transferor’s U.S. TIN is entered; otherwise Copy B will not be stamped and forwarded — source p.5
Which forms should PTPs use to report withholding?
Filers may try to use Form 8288‑A directly.
→ Use Forms 1042 and 1042‑S for PTPs and their nominees to report the withholding — source p.5
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Send applications for a withholding certificate or early refund to Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
Questions about IRS Form 8288A
What is IRS Form 8288A used for?
When a foreign person sells U.S. real estate, the buyer must hold back part of the sale price and send it to the IRS. Form 8288‑A records how much was withheld and lets the foreign seller claim that tax as a credit on their return.
Who must file IRS Form 8288A?
The withholding agent—typically the buyer or transferee—must file IRS Form 8288A for each foreign person subject to withholding.
What information does IRS Form 8288A require?
The form collects the transfer date, amount realized, tax withheld, the withholding section used, the foreign person’s type and foreign address, and both the foreign person’s and transferor’s U.S. taxpayer identification numbers.
Where do I file IRS Form 8288A?
Send Copy B of Form 8288‑A to the Internal Revenue Service Center as indicated on the form; early‑refund applications go to the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
How do I complete IRS Form 8288A?
The withholding agent completes Boxes 1‑7, enters the foreign person's U.S. TIN and the transferor’s TIN, and checks the appropriate boxes for the withholding section and foreign person type. Copies A and B are attached to Form 8288, and Copy B is mailed to the IRS center. The agent retains Copy C for records. The form must be complete for the IRS to stamp Copy B and forward it to the foreign person.
What happens if IRS Form 8288A is filed incorrectly?
If the form is incomplete, the IRS will not stamp Copy B or forward it, and the foreign person may not receive credit for the tax shown in box 4.
Do I need to give a copy of Form 8288-A to the foreign seller?
Filers assume they must send the form directly. Verify that only Copy B is mailed by the IRS if the form is complete; you do not have to give a copy to the foreign person — source p.5
Can I request an early refund for any withholding?
Early‑refund rules are limited. Check that box 5a is checked, the withholding is not under section 1446(f)(1) or 1446(f)(4), and box 4 amount exceeds your maximum tax liability — source p.3
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