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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8288C: 8288-C

Form 8288‑C is the IRS statement used to report the 15% withholding tax on the disposition of U.S. real property interests by a foreign person. File it when you are the withholding agent or the foreign seller who must report the tax.

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Form Overview

IRS Form 8288C - 8288-C

Form 8288‑C is the IRS statement used to report the 15% withholding tax on the disposition of U.S. real property interests by a foreign person. File it when you are the withholding agent or the foreign seller who must report the tax.

It captures the seller’s name, address, taxpayer ID, sale price, amount withheld, and the property’s legal description.

Risk Radar

Scan points
  • 1A single typo in the seller’s ITIN can invalidate the whole filing and trigger penalties.
  • 2Wrong taxpayer ID for the foreign seller
  • 3Mis‑calculating the 15% withholding amount
  • 4Leaving the legal description blank or inaccurate
  • 5Sending the form to the wrong IRS address

Plain English

When a non‑U.S. person sells U.S. real estate, the buyer must hold back 15% of the sale price and send that money to the IRS. Form 8288‑C tells the IRS how much was held and who got it. It’s a simple, one‑page report that goes with the payment.

Submission Date

  • Filing date: 2022-12-20 22:12:10
  • 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

paymentforeignpersonmoney

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What this form is for

  • Use when a foreign person sells U.S. real property and 15% withholding applies.
  • Do not use for sales of personal property or intangible assets.
  • If the seller qualifies for a reduced rate or exemption, check Form 8288‑A or Form 8288‑B.

Form selector

Use this form or another form?

Seller qualifies for reduced withholding

Reports reduced tax and exemption claim

✓ Verify exemption documentation before filing

Form 8288‑A

Disposition of U.S. real property by a U.S. person

Use regular income‑tax reporting

✓ Check residency status first

No 8288‑C needed

Deadline or filing window

The withholding agent must deposit the tax and file Form 8288‑C within 20 days after the date of deposit. If the related Form 8288 is due later, the later due date controls. No extension is available for the 20‑day window.

  • —Gross sale price | *0.15* | Withholding amount | Verify any exemption before applying 15%

Checklist

What you need before filling it out

1

Seller’s ITIN/EIN

Valid IRS‑issued number · IRS notice or previous return

⚠ Often entered transposed✕ High
2

Legal description of property

Deed or title abstract · County recorder’s office

⚠ May omit parcel number✕ Medium
3

Amount withheld

Bank wire receipt · Copy of payment confirmation

⚠ Double‑check calculation✕ High
4

Date of sale

Closing statement · Settlement agent’s HUD‑1

⚠ Wrong date changes reporting period✕ Medium

Before you submit

  1. 1Confirm form edition matches 2024 version
  2. 2Validate seller’s taxpayer identification number
  3. 3Calculate withholding correctly (15% of gross unless exempt)
  4. 4Enter accurate legal description and parcel ID
  5. 5Attach proof of tax payment (wire receipt or check copy)
  6. 6Sign the form (or provide electronic signature if e‑filing)
  7. 7Use correct IRS mailing address or approved FIRE transmitter ID
  8. 8Retain a copy for your records
  9. 9Check that the 20‑day deadline is met
  10. 10Verify no other related forms (8288‑A/B) are required

How to file this form

  1. 1Gather seller’s ITIN/EIN and property deed
  2. 2Compute 15% withholding or apply exemption rate
  3. 3Complete Sections I‑IV of Form 8288‑C
  4. 4Attach payment proof and any exemption documentation
  5. 5Sign and date the form
  6. 6Mail to the address in the instructions or upload via FIRE
  7. 7Record the tracking number or electronic receipt

Known limitations

  1. 1Form does not calculate reduced withholding; separate exemption forms are required
  2. 2Only one property can be reported per Form 8288‑C; multiple sales need multiple forms
  3. 3Electronic filing is limited to approved transmitters
  4. 4Instructions may lag behind tax law changes; verify current IRS guidance

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 8288‑C is currently in the 2024 edition, effective for tax years beginning January 1 2024. The IRS updates the form annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm 2024 edition is attached
  • Fee – no separate fee; withholding tax is the payment
  • Mailing address – use address in current instructions
  • Electronic filing – ensure FIRE transmitter ID is active
  • Signature block – original signature required for paper filing
  • Paper size – single‑sided 8½×11 in, no stapling

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Quick Facts

The withholding agent (usually the buyer or a broker) files the form, and the foreign seller may also need to submit a copy.
It captures the seller’s name, address, taxpayer ID, sale price, amount withheld, and the property’s legal description.
File within 20 days after the date the buyer deposits the withholding with the IRS, or by the due date of the related Form 8288 if that is later.
Mail the completed form to the address listed in the Form 8288‑C instructions, or submit electronically through the IRS FIRE system if you have an approved transmitter ID.
Incorrect amounts or missing seller information can trigger penalties, interest, and delays in the seller’s refund or clearance of the property title.
1. Gather the seller’s IRS‑issued Individual Taxpayer Identification Number (ITIN) or EIN. 2. Calculate the 15% withholding on the gross sale price, unless an exemption applies. 3. Complete the four sections of the form, double‑checking the legal description of the property. 4. Attach proof of payment (e.g., copy of the wire) and mail or e‑file the form with the withheld tax payment.

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After you file

  1. 1File a copy of the submitted form with your tax records
  2. 2Keep the payment receipt for at least three years
  3. 3Monitor IRS acknowledgment (mail return receipt or FIRE acceptance code)
  4. 4If a refund is expected, track the seller’s Form 1040‑NR filing
  5. 5Update internal withholding logs
  6. 6Respond promptly to any IRS notices regarding the filing

Sources

  • SRCIRS Form 8288‑C instructionsdescription of purpose
  • SRCIRS Publication 515withholding on dispositions of U.S. real property interests
  • SRCIRS FIRE system documentationelectronic filing options
  • SRCIRS deadline guidance20‑day filing rule
  • SRCIRS form edition history2024 edition confirmed
  • SRCIRS address listmailing address for paper filings
  • SRCIRS penalty guidanceconsequences of incorrect withholding

Common confusion points

Withholding vs. tax liability

Sellers often think the 15% is the final tax

→ Confirm whether additional tax is due on the seller’s return

ITIN vs. EIN

Foreign individuals may have both

→ Use the identifier that matches the seller’s tax classification

Exemption eligibility

Some treaty benefits reduce the rate

→ Verify treaty article before claiming exemption

Paper vs. electronic filing

Both accepted but have different address requirements

→ Check the method you are using

Legal description format

Varies by state

→ Use the exact wording from the deed

Workflow map

Related forms and next steps

4 signals

Before

Form 8288 – Initial withholding report

Current

8288C

After

Form 1040‑NR – Foreign seller’s annual tax return

Often used with

Form 8288‑A – Claim for reduced withholding or refund

⚠ If something goes wrong

  • Form 8288‑R – Request for refund of over‑withheld tax

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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