A withholding obligation under section 1445 is generally imposed on the buyer or other transferee (withholding agent) when a U.S. real property interest is acquired from a foreign person. The withholding obligation also applies to foreign and domestic corporations, qualified investment entities, and the fiduciary of certain trusts and estates. This withholding serves to collect U.S. tax that may be owed by the foreign person. Use this form to report and transmit the amount withheld.
Other Items You May Find Useful
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Comment on Form 8288
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