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Printable Form 8288-A Charlotte North Carolina: What You Should Know
Local Facsimile: (Automated) Fax: (Automated) Office Hours: M-F 8 a.m.-4:30 p.m. County, State, & Foreign Cases: N/A Taxpayer Advocate — Phone: Taxpayer Advocate Services, Inc. 1845 State Capitol Dr, Suite 467 Raleigh, North Carolina 27604 Fax: Phone: Toll Free: Mail: N/A Mail-In: N/A Facsimile: Facsimile (fax): North Carolina Code — N/A North Carolina Judicial Branch Phone: Fax: Phone: Facsimile: IRM 188.8.131.52.1 (09-18-20) — (1) General. (A) Every foreign person that is a U.S. resident shall comply with the procedures applicable to the disposition by a U.S. real property interest of such real property by an interest holder other than a U.S. person on (1) Form 8288; or (2) Form 8821. (B) An interest in real property is an interest in any place of business of a person if (i) such interest is acquired, held, or used, either alone or in conjunction with one or more other interests, or both, principally for a trade, business, or calling having income or profit or in a manner which may bring it within the definition of a trade, business, or calling; and (ii) such person is a U.S. resident for tax purposes. An interest in real property is a real estate interest if (i) the interest is for residential property, with respect to an individual or partnership and (ii) such individual or partnership is a U.S. resident for tax purposes.
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