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Form 8288C: Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests
IRS Form 8288-C is the Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests. Partnerships use it to report withholding on distributions to foreign transferees, with Box 3 showing the federal tax and interest withheld.
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IRS Form 8288C - Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests
IRS Form 8288-C is the Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests. Partnerships use it to report withholding on distributions to foreign transferees, with Box 3 showing the federal tax and interest withheld.
Risk Radar
Scan points- 1Failing to attach Copy A to Form 8288 makes the withholding report non‑compliant.
- 2Omitting the date of transfer in Box 1.
- 3Leaving Box 2 (amount realized) blank.
- 4Failing to report the federal withholding tax and interest in Box 3.
- 5Not entering the distribution date in Box 4.
Plain English
Form 8288-C reports the tax the partnership withheld when a foreign person sells a partnership interest. The partnership sends a copy to the IRS, gives a copy to the buyer, and keeps one for its records. The form shows the sale date, amount realized, and the tax withheld.
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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What this form is for
- Use this form when a partnership must withhold on a distribution to a foreign transferee under section 1446(f)(4) because the transferee failed to withhold the required amount.
- Do not use it when you want to claim a credit against your income tax liability or attach it to your income tax return.
- Check Form 8288 instead when you need to claim a refund of excess withholding by attaching Form 8288-C to Form 8288.
Form selector
Use this form or another form?
Partner wants to claim refund of excess withholding
Refund must be filed on the proper withholding return
✓ Confirm the excess amount exceeds the partner’s liability
Partnership files original withholding under section 1446(f)(1)
Original withholding is reported on Form 8288, not Form 8288-C
✓ Verify partnership’s EIN and withholding amount
Partner seeks to certify withholding to the partnership
Certification is done on Form 8288, not on Form 8288-C
✓ Ensure the certification statement is complete
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Distribution number
Distribution identifier from partnership records · Box on Copy A, B, C
Partner’s (Transferee’s) name
Partner’s legal name as on IRS records · Partner’s name field
Partner’s (Transferee’s) U.S. TIN
Partner’s taxpayer identification number · Partner’s TIN field
Amount withheld $
Dollar amount withheld under section 1446(f)(4) · Box 3
Date of this distribution (mm/dd/yyyy)
Date the partnership made the distribution · Box 5
Before you submit
- 1Enter the Distribution number in the top field
- 2Enter the Withholding Agent’s (Partnership’s) name exactly as registered
- 3Enter the Withholding Agent’s U.S. EIN correctly
- 4Enter the Partner’s (Transferee’s) name as shown on IRS records
- 5Enter the Partner’s U.S. TIN without errors
- 6Enter the Seller’s (Transferor’s) name and U.S. TIN
- 7Enter the Date of transfer in Box 1 (mm/dd/yyyy)
- 8Enter the Amount realized in Box 2
- 9Enter the Amount withheld in Box 3
- 10Enter the Date of this distribution in Box 4 (mm/dd/yyyy)
- 11Enter the Amount of this distribution in Box 5
- 12Enter any Other amounts withheld in Box 6
How to file this form
- 1Prepare a separate Form 8288-C for each distribution subject to withholding
- 2Complete all required boxes on Copy A, B, and C
- 3Attach Copy A to the partnership’s Form 8288 filing
- 4Provide Copy B to the foreign partner (transferee)
- 5Retain Copy C for the partnership’s records
- 6Mail the completed forms to the IRS Center indicated in the instructions
- 7Keep a copy of the entire packet for your records
Known limitations
- 1Form 8288-C does not apply when the transferee fully withholds the amount required under section 1446(f)(1) and certifies the withholding to the partnership. (Form p.3)
- 2Form 8288-C must not be used to claim a credit against the transferee’s income tax liability or to attach to the income tax return. (Form p.3)
- 3Form 8288-C is required only for distributions subject to withholding under section 1446(f)(4); it is not used for other distributions. (Form p.5)
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 edition (Form 8288-C (January 2023)). The source does not indicate a later revision or a "latest information" page.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2023
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Form number — confirm it is Form 8288-C
Quick Facts
Downloads
After you file
- 1Attach Copy A of Form 8288-C to Form 8288. (Form p.5)
- 2Provide Copy B of Form 8288-C to the partner (transferee) subject to withholding. (Form p.5)
- 3Retain Copy C of Form 8288-C for the partnership’s records. (Form p.5)
- 4Do not attach Form 8288-C to the income tax return. (Form p.3)
Sources
- SRCForm p.1 — title and edition: Form 8288-C (January 2023) Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests.
- SRCForm p.3 — limitation: Do not use Form 8288-C to claim a credit against your income tax liability or attach it to your income tax return.
- SRCForm p.3 — purpose: If you are the transferee ... partnership will withhold ... and issue you a Form 8288-C.
- SRCForm p.5 — requirement: For each distribution, you must prepare a separate Form 8288-C for each transfer subject to withholding under section 1446(f)(4).
- SRCForm p.5 — after filing steps: Attach Copy A to Form 8288; Provide Copy B to the partner; Retain Copy C for your records.
- SRCForm p.5 — address rule: When providing a foreign address, do not abbreviate the country name.
- SRCForm p.5 — box instructions: Box 1 date of transfer; Box 2 amount realized; Box 3 federal withholding tax and interest; Box 4 date of distribution; Box 5 amount of distribution; Box 6 other amounts withheld.
Common confusion points
Can I claim a credit on my tax return using Form 8288-C?
Filers assume the form provides a tax credit because it shows withheld tax.
→ Source p.3 says do not use Form 8288-C to claim a credit against your income tax liability or attach it to your income tax return.
Do I need to file Form 8288-C if I already withheld the full amount under section 1446(f)(1)?
Misunderstanding that the form is always required for foreign transfers.
→ Source p.3 explains the form is required only when the transferee failed to withhold the entire amount or certify the withholding.
Should I attach Form 8288-C to my personal income tax return?
Confusion between partnership filing and individual filing.
→ Source p.3 instructs not to attach Form 8288-C to your income tax return.
Do I need one Form 8288-C for all distributions to the same partner?
Belief that a single form covers multiple distributions.
→ Source p.5 requires a separate Form 8288-C for each distribution subject to withholding.
Can I abbreviate the country name in the foreign address on Form 8288-C?
Trying to shorten the address.
→ Source p.5 says do not abbreviate the country name.
If the distribution is also subject to withholding under section 1441, where do I report that amount?
Unclear where to place other withholding amounts.
→ Source p.5 directs to enter the amount in Box 6.
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Questions about IRS Form 8288C
What is IRS Form 8288C used for?
Form 8288-C reports the tax the partnership withheld when a foreign person sells a partnership interest. The partnership sends a copy to the IRS, gives a copy to the buyer, and keeps one for its records. The form shows the sale date, amount realized, and the tax withheld.
Who must file IRS Form 8288C?
The partnership acting as the withholding agent must file IRS Form 8288-C.
What information does IRS Form 8288C require?
The form collects the transfer date (Box 1), amount realized (Box 2), federal tax and interest withheld (Box 3), distribution date (Box 4), distribution amount (Box 5), and any other withholding (Box 6).
How do I complete IRS Form 8288C?
Prepare a separate Form 8288-C for each distribution subject to withholding. Complete Boxes 1‑6 with the required dates, amounts, and tax withheld. Attach Copy A to Form 8288, provide Copy B to the transferee, and retain Copy C for the partnership’s records.
What happens if IRS Form 8288C is filed incorrectly?
Do not use Form 8288-C to claim a credit against your income tax liability or attach it to your income tax return.
Can I claim a credit on my tax return using Form 8288-C?
Filers assume the form provides a tax credit because it shows withheld tax. Source p.3 says do not use Form 8288-C to claim a credit against your income tax liability or attach it to your income tax return.
Do I need to file Form 8288-C if I already withheld the full amount under section 1446(f)(1)?
Misunderstanding that the form is always required for foreign transfers. Source p.3 explains the form is required only when the transferee failed to withhold the entire amount or certify the withholding.
Should I attach Form 8288-C to my personal income tax return?
Confusion between partnership filing and individual filing. Source p.3 instructs not to attach Form 8288-C to your income tax return.
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