About Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons

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).