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Form 8288B: Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Internal Revenue Service Form 8288-B is used to apply for a withholding certificate that can reduce or eliminate the 15% tax withholding on U.S. real property dispositions by foreign persons. Transferors or transferees file it.
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IRS Form 8288B - Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Internal Revenue Service Form 8288-B is used to apply for a withholding certificate that can reduce or eliminate the 15% tax withholding on U.S. real property dispositions by foreign persons. Transferors or transferees file it.
Risk Radar
Scan points- 1Sending the form to the wrong IRS address triggers automatic denial.
- 2Using a P.O. box for the transferor’s or transferee’s street address, which the form expressly prohibits.
- 3Leaving the transferor’s or transferee’s taxpayer identification number blank.
- 4Failing to attach extra sheets when more than one transferor or transferee is involved.
- 5Neglecting to check “Other” on line 6d for mixed‑use property and not providing an explanation.
Plain English
Form 8288‑B lets a foreign seller or the buyer ask the IRS to lower or cancel the 15% withholding that normally applies when a U.S. real‑estate interest is sold. The request is based on tax‑exempt status, non‑recognition treatment, or a calculation showing lower tax.
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 the application is based on: 1. A claim that the transferor is entitled to nonrecognition treatment or is exempt from tax, 2. A claim solely on a calculation that shows the transferor’s maximum tax liability is less than the tax otherwise required to be withheld, or 3. A claim that the special installment sales rules described in section 7 of Rev. Proc.
- Do not use it when the application is based on an agreement for the payment of tax with conforming security, for blanket withholding certificates under Rev. Proc. 2000-35, or other than the three types described above.
- Check Form 8288 instead when you need to pay over all amounts withheld.
Form selector
Use this form or another form?
Filing an income tax return for a nonresident alien or foreign corporation
Income tax return includes Forms 1040-NR and 1120-F
✓ Confirm you are using the correct tax return form
Paying over withheld tax after a disposition
Use Forms 8288 and 8288-A (relating to withholding on dispositions by foreign persons of U.S. real property interests) to pay over all amounts withheld
✓ Verify the identification number of the transferor is on the form
Filing a corporate income tax return for a foreign corporation
Income tax return includes Forms 1040-NR and 1120-F
✓ Confirm corporation status before proceeding
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 7a
A brief description of the transfer, a summary of the law, facts supporting the claim of exemption or nonrecognition, evidence that the transferor has no unsatisfied withholding liability, and the most recent assessed value for state or local property tax purposes of the interest to be transferred, or other estimate of its fair market value · Attachment to Form 8288-B as instructed on page 3
Line 7b
Calculation of the maximum tax that can be imposed on the disposition · Attachment to Form 8288-B as instructed on page 3
Applicant signature block
Signature, title (if applicable), date · Bottom of page 1
Transferor TIN
Taxpayer identification number of transferor · Line 1 of Form 8288-B
Transferee address
Street address, city, state/province, country, ZIP or foreign postal code (no P.O. box) · Line 2 of Form 8288-B
Before you submit
- 1Verify that the form revision date reads 12-2025.
- 2Confirm the transferor’s name and TIN are entered on line 1.
- 3Confirm the transferee’s name and TIN are entered on line 2.
- 4Ensure the applicant’s title is specified.
- 5Sign the application, include title if applicable, and date it.
- 6Attach required documentation for line 7a if the box is checked.
- 7Attach the calculation for line 7b if the box is checked.
- 8Use the correct mailing address: IRS, P.O. Box 409101, Ogden, UT 84409.
- 9Do not include a P.O. box in any street address fields.
- 10Ensure the application is substantially complete; incomplete submissions will be rejected.
How to file this form
- 1Gather required information and supporting documents for the withholding certificate claim.
- 2Complete all lines on Form 8288-B, including transferor and transferee details, applicant title, and applicable boxes.
- 3Attach the attachments required for line 7a and/or 7b as indicated.
- 4Sign, title (if applicable), and date the form.
- 5Mail the completed Form 8288-B and attachments to IRS, P.O. Box 409101, Ogden, UT 84409.
- 6Retain a copy of the submitted form and attachments as proof of filing.
Known limitations
- 1Do not use Form 8288-B for applications based on an agreement for the payment of tax with conforming security. (Form p.2)
- 2Do not use Form 8288-B for blanket withholding certificates under Rev. Proc. 2000-35. (Form p.2)
- 3Do not use Form 8288-B for any application other than the three types described: nonrecognition treatment, maximum tax less than required, or special installment sales rules. (Form p.2)
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->Form 8288-B (Rev. December 2025) points to www.irs.gov/Form8288B for the latest information and shows the revision date as 12-2025.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12-2025 on the form
- Fee — Not stated in the official source
- Mailing address — confirm sending to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409
- Signature — confirm signature, title (if applicable), and date are completed
- TIN entries — confirm taxpayer identification numbers are entered for transferor and transferee
Quick Facts
Downloads
After you file
- 1Retain books or records related to the application for as long as their contents may become material in tax administration. (Form p.4)
- 2Expect the IRS to issue a withholding certificate that may reduce or eliminate withholding. (Form p.2)
- 3Ensure the application was signed by an authorized individual or agent as required. (Form p.3)
- 4Copy, assemble, and send the completed Form 8288-B to the IRS; the process typically takes about 20 minutes. (Form p.4)
- 5If you lack a TIN, attach Form 8288-B to Form W-7 to apply for an ITIN before filing. (Form p.2)
Sources
- SRCForm p.1 — title and revision date of Form 8288-B (Rev. December 2025).
- SRCForm p.2 — purpose: apply for a withholding certificate to reduce or eliminate withholding on dispositions of U.S. real property interests by foreign persons.
- SRCForm p.2 — do not use for applications based on an agreement for the payment of tax with conforming security, blanket certificates, or other than the three described types.
- SRCForm p.2 — who can apply: either the transferee, the transferor, or another authorized person.
- SRCForm p.3 — signature requirements: individual, corporate officer, general partner, trustee, executor, fiduciary, or authorized agent with power of attorney (Form 2848).
- SRCForm p.3 — TIN requirements: SSN for individuals, EIN for entities, ITIN via Form W-7 if no SSN.
- SRCForm p.4 — recordkeeping: retain books or records as long as their contents may become material in the administration of any Internal Revenue law.
- SRCForm p.4 — estimated time to copy, assemble, and send the form: 20 minutes.
Common confusion points
Can I use Form 8288-B for a blanket withholding certificate?
The form is prohibited for blanket certificates under Rev. Proc. 2000-35.
→ Verify the application is not for a blanket certificate per Form p.2.
Do I need to include a P.O. box in my address?
The address fields explicitly say not to use a P.O. box.
→ Ensure street address, not a P.O. box, per Form p.1.
Who is allowed to sign the application?
Multiple parties can sign, including corporate officers or authorized agents.
→ Confirm signature is from an authorized individual or agent per Form p.3.
Do I need a TIN if I’m a foreign individual without an SSN?
Foreign individuals without SSN must obtain an ITIN.
→ Attach Form 8288-B to Form W-7 to apply for an ITIN per Form p.2.
Will the IRS automatically reduce the 15% withholding?
Reduction occurs only after IRS issues a withholding certificate.
→ Wait for the certificate before assuming reduced withholding per Form p.2.
What if the purchase price includes personal property not subject to tax?
The form requires a statement listing each item and its fair market value.
→ Include the statement with appraisal documentation per Form p.3.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form W-7 – reapply for an ITIN if the original application was rejected.
- Form 2848 – authorizes a representative to correct errors on the Form 8288-B filing.
Questions about IRS Form 8288B
What is IRS Form 8288B used for?
Form 8288‑B lets a foreign seller or the buyer ask the IRS to lower or cancel the 15% withholding that normally applies when a U.S. real‑estate interest is sold. The request is based on tax‑exempt status, non‑recognition treatment, or a calculation showing lower tax.
Who must file IRS Form 8288B?
Either the transferee or the transferor, or another authorized person, may file IRS Form 8288‑B.
What information does IRS Form 8288B require?
The form collects the names, taxpayer identification numbers and street addresses (no P.O. boxes) of the transferor and transferee, the applicant’s role, and a description of the property and any associated personal property.
Where do I file IRS Form 8288B?
Do not send the form to the address on page 4; refer to the earlier “Where to send applications for a withholding certificate” section for the correct IRS service center.
How do I complete IRS Form 8288B?
Begin by entering the transferor’s name, TIN and street address on line 1, then the transferee’s name, TIN and address on line 2. Indicate who is filing on line 3, provide the property description on line 6f, and list any additional details on attached sheets. Sign the form and attach any required supporting documents before mailing it to the designated IRS center.
What happens if IRS Form 8288B is filed incorrectly?
If the application is incomplete or incorrect, the IRS may withhold the statutory 15% rate instead of a reduced amount.
Can I use Form 8288-B for a blanket withholding certificate?
The form is prohibited for blanket certificates under Rev. Proc. 2000-35. Verify the application is not for a blanket certificate per Form p.2.
Do I need to include a P.O. box in my address?
The address fields explicitly say not to use a P.O. box. Ensure street address, not a P.O. box, per Form p.1.
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