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Form 8288-A for Portland Oregon: What You Should Know

S. Real property interest (US RPI) is transferred from one U.S. RPI to another. A U.S. RPI interest, also known as cash in lieu of income, is a U.S. person's real property interest in real estate owned by the U.S.RPI. Interests are taxed when held and transferred. Withheld U.S. Real Property Income When a Foreign Real Property Owner Re-acquires a U.S. Real Property Interest July 12, 2023 — If a foreign real property owner previously owned a U.S. RPI, the seller of the previous U.S. RPI (the transferee) must file a U.S. RPI interest purchase and sale report along with the purchase and sale of a current US RPI interest  If a foreign holder already held a U.S. RPI from the transferor's earlier sale of the existing U.S. RPI or from another disposition of a current U.S. RPI as a foreign transferee, the seller of the previous U.S. RPI should file a U.S.

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