U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 06/2011
Table of Contents
- Instructions for Form 8288 - Main Contents
- General Instructions
- Purpose of Form
- Who Must File
- Amount To Withhold
- When To File
- Where To File
- Forms 8288-A Must Be Attached
- Penalties
- Definitions
- Exceptions
- Liability of Agents
- Entities Subject to Section 1445(e)
- Section 1445(e)(1) Transactions
- Section 1445(e)(2) Transactions
- Section 1445(e)(3) Transactions
- Section 1445(e)(4) Transactions
- Section 1445(e)(5) Transactions
- Section 1445(e)(6) Transactions
- Specific Instructions
- Privacy Act and Paperwork Reduction Act Notice.
- General Instructions
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