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Official form guide
Form 8288B: 8288-B
Form 8288‑B is the Application for Withholding Certificate for Dispositions of U.S. Real Property Interests by a Foreign Person. Use it to request a reduced withholding rate or exemption before the buyer withholds tax on the sale.
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IRS Form 8288B - 8288-B
Form 8288‑B is the Application for Withholding Certificate for Dispositions of U.S. Real Property Interests by a Foreign Person. Use it to request a reduced withholding rate or exemption before the buyer withholds tax on the sale.
Risk Radar
Scan points- 1A single missing attachment can force the buyer to withhold the full rate.
- 2Missing or incorrect seller TIN
- 3Failure to attach required treaty or exemption documents
- 4Submitting after the buyer’s withholding deadline
- 5Incorrect property description causing processing delays
Plain English
If a non‑U.S. person sells U.S. real estate, the buyer must hold back tax. This form asks the IRS to confirm that less tax, or none, should be taken out. You file it before the transaction closes.
Submission Date
- Filing date: 2025-12-08 14:27:19
- 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 a foreign seller requesting a reduced or exempt withholding rate.
- Do not use for domestic sellers or for capital‑gain reporting after the sale.
- If you need a withholding certificate for a foreign corporation’s dividend, see Form 8802.
Form selector
Use this form or another form?
Seller is a U.S. person
No withholding certificate needed for U.S. sellers
✓ Verify residency first
Requesting a refund of over‑withheld tax after the sale
Used to report withheld amount and claim refund
✓ File after year‑end
Dispute a withholding decision
Request a review of a previously issued certificate
✓ Must include prior certificate number
Deadline or filing window
The buyer must withhold tax within 20 days after receiving notice of the sale. To avoid the default withholding, file Form 8288‑B before that 20‑day window closes. If the buyer has already withheld, you can still request a certificate, but a refund will be processed later.
- —Sale price | Multiply by 15% (or 10% for certain dispositions) | Default withholding amount | Verify treaty rate first
Checklist
What you need before filling it out
Seller TIN
Valid IRS‑issued SSN, ITIN, or EIN · Tax documents or IRS notice
Property description
Legal description and address · Deed or purchase agreement
Treaty claim
Treaty article and paragraph · Treaty text or certified translation
Sale contract
Fully executed purchase agreement · Closing statement
Certificate request reason
Statement of reduced rate or exemption · Written explanation
Before you submit
- 1Confirm form edition is 2024
- 2Enter correct seller TIN and name
- 3Provide complete legal description of the property
- 4State the exact sale price and date
- 5Attach all treaty or exemption documentation
- 6Include a self‑addressed stamped envelope for the IRS return
- 7Sign and date the form in the authorized signature block
- 8Use the correct IRS mailing address
- 9Track the mailing with delivery confirmation
- 10Retain a copy of the entire packet for your records
- 11Verify that the buyer received a copy of the filing
How to file this form
- 1Gather sale contract, seller TIN, and any treaty documents.
- 2Download the latest Form 8288‑B PDF from IRS.gov.
- 3Complete identification, property, and sale‑price sections.
- 4Attach supporting documents in the order listed in the instructions.
- 5Sign the form and place a prepaid return envelope inside.
- 6Mail to the IRS Service Center indicated in the current instructions.
- 7Record the mailing date and tracking number.
- 8Wait for the IRS certificate; follow up if no response within 30 days.
Known limitations
- 1IRS does not accept electronic submissions for Form 8288‑B.
- 2The form does not calculate the withholding amount; users must do that separately.
- 3Treaty eligibility must be verified by the seller; the IRS does not guarantee approval.
- 4Processing time can vary; no guaranteed turnaround is stated.
- 5Instructions may change annually; always check the latest edition.
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‑B is active for the 2024 tax year. The IRS updates the instructions annually; verify the edition date before filing.
What changed or needs a fresh check
- Edition date – confirm the form is the 2024 version
- Fee – no filing fee for Form 8288‑B
- Mailing address – use the address in the current instructions
- Signature line – ensure the authorized signer is indicated
- Attachment list – verify all required documents are included
Quick Facts
Downloads
After you file
- 1File the IRS’s certificate of withholding with your tax records.
- 2Provide the certificate to the buyer to stop further withholding.
- 3Adjust the amount reported on Form 8288‑A (if filed) based on the certificate.
- 4Keep copies of all supporting documents for at least seven years.
- 5Monitor the buyer’s payment to ensure the correct amount is remitted.
- 6If a refund is due, follow the IRS refund procedures after year‑end.
- 7Update your tax professional on the certificate outcome.
Sources
- SRCForm 8288‑B official title and purposeIRS instructions.
- SRCEligibility: foreign persons selling U.S. real‑property interestsIRS guidance.
- SRCRequired attachments: treaty documents, sale contractForm 8288‑B instructions.
- SRCMailing address: IRS Service Center, P.O. Box 409101, Memphis, TN 38140instructions.
- SRCNo filing feeIRS fee schedule for Form 8288‑B.
- SRCEdition date requirementIRS annual updates.
- SRCSignature block requirementForm 8288‑B layout.
- SRCWithholding rates (15%/10%)IRS Publication 515.
Common confusion points
Confusion: “Foreign person” vs. “non‑resident alien”
Both terms appear in different instructions
→ Verify the seller’s residency status
Confusion: 15% vs. 10% withholding rate
Rate depends on type of disposition
→ Check the specific IRS rule for the transaction
Confusion: Treaty claim vs. exemption claim
Different sections of the form
→ Use the correct box and attach proper treaty text
Confusion: Mailing address changes
IRS updates service center locations
→ Use the address listed in the current year’s instructions
Confusion: Need for a prepaid return envelope
Not always required for all filings
→ Follow the instructions for your specific case
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8288‑C – request to review or amend a previously issued certificate.
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