The Form 8288 series is used to report and transmit amounts on certain dispositions and distributions by a withholding agent that is required to withhold under: Section 1445: When a U.S. real property interest (USRPI) is acquired from a foreign person or when foreign and domestic corporations, qualified investment entities (QIEs), and the fiduciaries of certain trusts and estates make certain distributions; Section 1446(f)(1): When a non-publicly traded partnership interest is transferred (including a distribution made with respect to such interest) by a foreign person for a gain if the partnership is engaged in the conduct of a trade or business within the United States; or Section 1446(f)(4): When a partnership makes a distribution with respect to the transferee of a partnership interest that failed to withhold the required amount under section 1446(f)(1). Current revision Form 8288 PDF Instructions for Form 8288 (Print version PDF) Recent developments Using EFTPS to submit payments -- 17-OCT-2024 Other items you may find useful All revisions for Form 8288 About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Applicability Date of Certain Regulations Under Sections 1446(a) and (f) Other current products Related items About Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons About Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests About Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests About Form SS-4, Application for Employer Identification Number (EIN) About Form W-7, Application for IRS Individual Taxpayer Identification Number
