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Springfield Missouri Form 8288-A: What You Should Know

After the Form 8288-A is filed, and the transferor receives a written notice that the taxes on the real property interests have been verified for filing purposes and were actually paid, the transferor may file a second Form 8288-A. Form 8288-A may also be used by a non-U.S. person with respect to a non-U.S. real property interest if the non-U.S. person has paid the property taxes on the property on or before the certification date of the second Form 8288-A. The second Form 8288-A is not required if the tax bill is paid within three years from the certification date. The second Form 8288-A is not required if the tax bill was paid for the property acquired after the certification date of the Form 8288-A. The second Form 8288-A generally is used to confirm payment of the tax for the interest in non-U.S. real property interests, and for purposes of reporting the interest under the U.S. Foreign Account Tax Compliance Act.

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