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Form 8288B: Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
IRS Form 8288-B is an Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests, used to reduce or eliminate withholding on dispositions of U.S. real property interests by foreign persons. This form is effective as of December 2025.
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IRS Form 8288B - Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
IRS Form 8288-B is an Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests, used to reduce or eliminate withholding on dispositions of U.S. real property interests by foreign persons. This form is effective as of December 2025.
Risk Radar
Scan points- 1Do not send Form 8288-B to an office; check 'Where to send applications' first.
- 2Failing to list the correct TIN (SSN or EIN) on Line 1 and Line 2 of Form 8288-B.
- 3Using a P.O. box as the street address for either the transferor or transferee.
- 4Not including the identification number of the transferor on Forms 8288/8288-A when paying withheld amounts.
- 5Failing to check 'Other' (Line 6d) if the property was used for both personal and rental use.
Plain English
This form allows a person or entity that sold U.S. real estate to apply for official documentation from the IRS. This certificate reduces or removes the amount of tax withheld when the sale happens, provided the application meets specific criteria. It is used when claiming nonrecognition treatment, exemption, or reduced withholding under special installment sales rules.
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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Glossary Terms
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What this form is for
- Use this form when applying to reduce or eliminate withholding on dispositions of U.S. real property interests by foreign persons, provided the application is based on a claim of nonrecognition/exemption, a calculation showing maximum liability is less than required withholding, or special installment sales rules.
- Do not use Form 8288-B when the application is solely based on an agreement for payment with conforming security, nor should it be used for blanket withholding certificates under Rev. Proc. 2000-35 (unless one of the three types listed above applies).
- Check Forms 8288 or 8288-A when paying over all amounts withheld related to these dispositions.
Form selector
Use this form or another form?
Transferor is a foreign person and needs reduced withholding
This form applies directly for the certificate needed under section 1445.
✓ Check if you are filing as the transferee or transferor.
Disposition is based on special installment sales rules (section 1445(e))
The application must specify this claim type to qualify for reduced withholding.
✓ Ensure the identification number of the transferor is included.
Filing with a tax return that includes Forms 1040-NR or 1120-F
These forms are used alongside Form 8288-B to support the application.
✓ Confirm which line (7a or 7b) on your return requires attachments.
Claim is based on a calculation showing less than required withholding
This specific claim type allows for reduced withholding under section 1445.
✓ Ensure Line 7b of the supporting tax return has this box checked.
Deadline or filing window
The filing is generally triggered by a disposition or encumbrance of U.S. real property interest, and the certificate must be issued before that event for pre-transfer notification. The form does not state a universal deadline for submission, but it allows for issuance after transfer to authorize a refund.
Checklist
What you need before filling it out
Name of transferor
Name, TIN, and address (no P.O. box) · Line 1 on Form 8288-B
Claim basis
Must be one of the three types listed in General Instructions (e.g., nonrecognition treatment) · Page 2, General Instructions
Transferee details
Name, TIN, and address (no P.O. box) · Line 2 on Form 8288-B
Tax Return Attachment (Line 7a)
Brief description of transfer, law summary, facts supporting claim, evidence of no unsatisfied liability, or property value estimate · Page 3, Line 7a
Withholding Amount
Must be 15% or less (or the amount determined by IRS under section 1445(e)) · Page 2, Point 2
Before you submit
- 1Complete all information for every line on Form 8288-B.
- 2Ensure the Name of transferor and its TIN are correctly listed on Line 1.
- 3Verify that the address provided for both the transferor (Line 1) and transferee (Line 2) does not use a P.O. box.
- 4Confirm the Applicant's title is specified if applicable, before signing.
- 5If filing with Form 1040-NR/1120-F, check the appropriate box on Line 7a or 7b of the return.
- 6Attach supporting documentation required by Line 7a or 7b (e.g., property value estimate).
- 7Include the transferor's identification number on Forms 8288 and 8288-A when paying over amounts withheld.
How to file this form
- 1Complete all required information for Lines 1 through 3 of Form 8288-B.
- 2Attach supporting documentation to the application based on whether Line 7a or Line 7b was checked on your income tax return (e.g., evidence of no unsatisfied withholding liability).
- 3Mail Form 8288-B and any attachments to the Internal Revenue Service at P.O. Box 409101, Ogden, UT 84409.
- 4Sign and date the application on Page 1 under penalty of perjury.
- 5Keep a copy of the fully completed Form 8288-B for your records.
Known limitations
- 1Form 8288-B does not apply if the application is based on an agreement for the payment of tax with conforming security.
- 2Form 8288-B does not apply for applications seeking blanket withholding certificates under Rev. Proc. 2000-35, unless those three specific types are claimed.
- 3The form is not used if the claim is solely on a calculation that shows the transferor’s maximum tax liability is less than the tax otherwise required to be withheld (unless it falls under one of the three allowed claims).
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 Revision December 2025, and users should visit www.irs.gov/Form8288B for the latest information regarding Form 8288-B.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Mailing address — confirm the IRS mailing address is P.O. Box 409101, Ogden, UT 84409.
- Signature — ensure a signature and title (if applicable) are provided on Page 1.
- Form Number — verify the form number reads 8288-B.
- OMB No. — confirm the OMB Control Number is 1545-1060.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 8288-B as long as their contents may become material in the administration of any Internal Revenue law.
- 2If a certificate is issued before the transfer, it notifies the transferee that reduced withholding is required or no withholding is required.
- 3If a certificate is issued after the transfer, it may authorize an early or a normal refund.
- 4The time needed to prepare the form is estimated at 1 hr., 7 min.
Sources
- SRCInstructions p.1 — Form 8288-B is titled Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
- SRCInstructions p.1 — The form requires the Name and TIN of the transferor (Line 1) and transferee (Line 2).
- SRCInstructions p.2 — Form 8288-B is used to apply for a withholding certificate to reduce or eliminate withholding on dispositions by foreign persons, provided the application is based on one of three specific claims.
- SRCInstructions p.2 — The IRS can issue a withholding certificate under section 1445 to reduce or eliminate withholding.
- SRCInstructions p.3 — Evidence showing tax increase/reduction must be provided, and if net operating loss exists, special rules from Rev. Proc. 2000-35, section 4.06 apply.
- SRCInstructions p.3 — The application must be signed by an individual, responsible corporate officer, general partner, or fiduciary of a trust/estate (or authorized agent using Form 2848).
- SRCInstructions p.4 — The estimated time to prepare the form is 1 hr., 7 min.
Common confusion points
Who can file Form 8288-B?
Either the transferee or the transferor (or another authorized person) can file this application.
→ Check Line 3 to see who is applying.
What must be provided for the TIN?
For individuals, the Taxpayer Identification Number (TIN) is a social security number (SSN); for all other entities, it is an employer identification number (EIN).
→ Verify if the filer is an individual or entity on Line 1/2.
How do I apply if I need an ITIN but don't have a TIN?
Attach the completed Form 8288-B to a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, and send the package to the IRS at the address given in the Form W-7 instructions.
→ Ensure you attach the necessary Form W-7.
What is required regarding property valuation?
If the purchase price includes personal property not subject to tax under section 897, the transferor must list each item and state its fair market value, which should be supported by an independent appraisal or similar documentation.
→ Check if the sale involves non-taxable personal property.
Who must sign Form 8288-B?
The application must be signed by an individual, a responsible corporate officer, a general partner of a partnership, or a trustee, executor, or other fiduciary of a trust or estate. An authorized agent with a power of attorney may also sign using Form 2848.
→ Confirm the signer's role matches one of these categories.
Where should I send this form?
Do not send it to the office that processes the application; instead, see the section titled 'Where to send applications for a withholding certificate,' earlier on the form.
→ Look at Page 4 for specific mailing instructions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (This form is used to apply for a withholding certificate under section 1445).
Questions about IRS Form 8288B
What is IRS Form 8288B used for?
This form allows a person or entity that sold U.S. real estate to apply for official documentation from the IRS. This certificate reduces or removes the amount of tax withheld when the sale happens, provided the application meets specific criteria. It is used when claiming nonrecognition treatment, exemption, or reduced withholding under special installment sales rules.
Who must file IRS Form 8288B?
Either the transferee or the transferor (or other authorized person) can file IRS Form 8288-B.
What information does IRS Form 8288B require?
The form collects details such as the Name of transferor and their TIN on Line 1, along with the Name of transferee and their TIN on Line 2. Additional information is provided regarding the property description (Line 6f) and the IRS mailing address for return (Line 5).
When is IRS Form 8288B due?
The timing depends on when the certificate is issued; a certificate issued before the transfer notifies the transferee that reduced withholding is required or no withholding is required. A certificate issued after the transfer may authorize an early or a normal refund.
Where do I file IRS Form 8288B?
Applicants should send their applications to the IRS address listed on Line 5 of Form 8288-B, and they must check the section titled 'Where to send applications for a withholding certificate' for specific routing instructions.
How do I complete IRS Form 8288B?
The filer must first complete the identifying information for both the transferor and transferee (Lines 1 & 2). Next, they fill out details like the address for return (Line 5) and property specifics (Line 6f), before signing and submitting the application to request the withholding certificate.
What happens if IRS Form 8288B is filed incorrectly?
If the application is based on an agreement for payment with conforming security or if it fails to meet the three specified claim types, the IRS may not issue the desired withholding certificate.
Who can file Form 8288-B?
Either the transferee or the transferor (or another authorized person) can file this application. Check Line 3 to see who is applying.
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