Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
Form 8288 reports and pays over tax withheld when a foreign person sells U.S. real property or certain partnership interests. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8288?
Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, is the return a withholding agent files to report and transmit tax withheld under FIRPTA rules. It covers withholding under section 1445 when a foreign person disposes of a U.S. real property interest, and withholding under section 1446(f) on transfers of certain non-publicly traded partnership interests by foreign partners.
The buyer or other transferee is usually the withholding agent: they hold back a percentage of the amount realized at closing, file Form 8288 with the withholding, and attach Forms 8288-A for each foreign transferor. The return and payment are generally due within 20 days after the transfer, unless a withholding certificate application is pending.
Who files 8288?
- Buyers of U.S. real estate from foreign sellers, who must withhold on the amount realized
- Transferees of non-publicly traded partnership interests sold by foreign partners
- Corporations, partnerships, and trusts making distributions subject to FIRPTA withholding
- Partnerships required to withhold on distributions after a transferee under-withheld under section 1446(f)
How to fill out 8288
- Enter the withholding agent’s name, identification number, and address at the top of the form.
- Describe the transferred property or partnership interest and the date of transfer.
- Complete the part that matches the withholding type: section 1445 or section 1446(f), and enter the amount realized and tax withheld.
- Prepare a Form 8288-A for each foreign person subject to withholding and attach copies A and B.
- Download the PDF and mail the return with payment to the IRS address in the instructions, generally within 20 days of the transfer.
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Frequently asked questions
Who is responsible for FIRPTA withholding, the buyer or the seller?
The buyer or other transferee. Even though the tax is on the foreign seller’s gain, the buyer must withhold at closing, file Form 8288, and pay the amount to the IRS, or risk being liable for it.
When is Form 8288 due?
Generally within 20 days after the date of transfer. If an application for a withholding certificate was pending on the transfer date, special timing rules apply; check the current instructions.
How does the foreign seller get credit for the withholding?
The IRS stamps a copy of Form 8288-A and sends it to the seller, who attaches it to their U.S. tax return, such as a Form 1040-NR, to claim the withheld amount against the actual tax due.