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. Current Revision Form 8288PDF Instructions for Form 8288 (Print VersionPDF) Recent Developments Applicability Date of Certain Regulations Under Sections 1446(a) and (f)PDF Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 8288 About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Other Current Products Related Items 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 SS-4, Application for Employer Identification Number (EIN) About Form W-7, Application for IRS Individual Taxpayer Identification Number
