Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons
Form 8288-A is the per-seller statement attached to Form 8288 showing how much FIRPTA tax was withheld from a foreign transferor. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8288-A?
Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons, is prepared by the buyer or other withholding agent for each foreign person whose disposition of a U.S. real property interest, or of certain partnership interests, was subject to withholding. It shows the amount realized, the tax withheld, and identifying information for both parties.
Copies A and B are attached to Form 8288 when the withholding is paid to the IRS. The IRS stamps Copy B and mails it to the foreign transferor, who attaches it to their U.S. income tax return to claim credit for the withheld tax. Without a stamped Copy B or other proof of withholding, the credit can be delayed.
Who files 8288-A?
- Buyers of U.S. real estate from foreign sellers, one form for each foreign transferor
- Transferees withholding under section 1446(f) on purchases of partnership interests from foreign partners
- Entities such as corporations or trusts acting as withholding agents on FIRPTA distributions
- Foreign sellers themselves use the stamped copy to claim the withholding credit on their return
How to fill out 8288-A
- Enter the withholding agent’s name, address, and identification number.
- Enter the foreign transferor’s name, address, and U.S. taxpayer identification number if they have one.
- Describe the property or partnership interest transferred and the date of transfer.
- Enter the amount realized and the federal income tax withheld, and check the box for the withholding type.
- Download the PDF and attach Copies A and B to Form 8288 when you file it with the IRS. The IRS returns a stamped copy to the foreign seller.
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Frequently asked questions
Do I file Form 8288-A by itself?
No. It is attached to Form 8288, the withholding tax return, along with the payment. One Form 8288-A is prepared for each foreign person subject to withholding on the transaction.
What does the foreign seller do with Form 8288-A?
The IRS stamps a copy and mails it to the seller. The seller attaches that stamped copy to their U.S. income tax return to claim the withheld amount as a credit against the tax actually due on the sale.
What if the seller has no U.S. taxpayer identification number?
The IRS cannot match the withholding without a TIN, so the seller should apply for an ITIN if they do not qualify for an SSN. Check the current Form 8288 instructions for how to handle a missing TIN.