Buyers and transferees use this form with Form 8288 for each foreign person that disposes of real property located in the U. S. to report withholding on the amount realized. Current revision Form 8288-A PDF Recent developments None at this time. Other items you may find useful All Form 8288-A Revisions About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities About Publication 519, U.S. Tax Guide for Aliens Other Current Products Related About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120-F, U.S. Income Tax Return of a Foreign Corporation About Form 8288, U.S. Withholding Tax Return for 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 8804, Annual Return for Partnership Withholding Tax (Section 1446)