Sample of a Reduced Withholding CertificateThis figure displays a sample of Letter 3310(SC/CG), Approved Reduced Withholding Certificate. The contents of the certificate are as follows: Printed in the upper left corner of the certificate are the words Internal Revenue Service.Printed in the upper right corner of the certificate is Department of the Treasury.Below it, is a line that reads, Date of the Withholding Certificate.Below the date is a line that reads Taxpayer Identification Number (TIN).Below the TIN number is the File Number.Below the file number appears the Contact Person name.Below contact person name is the contact identification number.Below the contact identification number is the contact telephone number and contact hours of the IRS employee.The certificate begins with the salutation, Dear.The first paragraph has three fill in fields. The first field is for the description of the USRPI being sold. The second field is for the name of the transferor (seller), and the third field is for the transferee (buyer) name. The first paragraph template reads:We received your Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. This Form 8288-B is for the disposition of the U.S. real property interest described as [ ]. The transferor (seller) of the described property is [ ] and the transferee (buyer) is [ ].The second paragraph has two fill in fields. The first field is for the name of the transferor (seller), and the second field is for the reduced withholding tax amount the transferee (buyer) must pay. The second paragraph template reads:This letter is your approved withholding certificate and legal notification that the required withholding amount for [ ] tax liability for the disposition of the U.S. real property interest described above would exceed their maximum tax liability. Therefore, we reduced the required withholding to [$ ]. We also determined that substitution of the reduced withholding amount would not jeopardize the collection of the tax imposed on any gain reported from the disposition of the U.S. real property interest.The third paragraph is a reminder for the transferee (buyer) to file the return and remit the money. It reads:As a reminder, this withholding certificate doesn’t eliminate the requirement to file a United States income tax return to report this transaction.The last paragraph is the ending paragraph and it reads:If you have any questions, please call the contact person whose name, telephone number and hours appear above. If the number is outside your local calling area, there will be a long-distance charge to you. Or, you may write to us at the address shown at the top of this letter.