For more information see Forms 8288-A Must Be Attached and Identifying number in the Instructions for Form 8288. Foreign partnerships other than publicly traded partnerships PTPs should report the withholding on Form 8804 and attach Form 8288-A. To receive credit for any federal income tax withheld shown in box 2 attach Form 8288-A to your tax return unless you make a request for early refund. See Pub. 515 and Form 8288-B for information about withholding Keep for your records Copy C Agent Prepare Form 8288-A for each foreign person subject to withholding. The amount withheld shown in box 2 attach a copy of this Form 8288-A and 4. The amount to be refunded. Send your application for a withholding certificate and/or application 84409. Department of the Treasury - Internal Revenue Service Form 8288-A Rev. 4-2018 Copy B Send to For Use by Person Subject to This information is being furnished to the Internal Revenue Service. Note. A transferee required to withhold under section1446 f 1 must write Section 1446 f 1 withholding at the top of Copies A and B of Form 8288-A before sending them to the IRS. See section 5 of Notice 2018-29 for more information. Generally if you are a foreign person that disposes of real property located in the United States as seller or transferor the buyer or other transferee must withhold 15 of the amount realized. Certain foreign interest holders that are beneficiaries or shareholders are subject to made before January 1 2018. Or suite no. 6 Person subject to withholding is City province or state postal code and country not U.S. Form 8288-A Rev. 4-2018 Cat. No. 62261L 7 Country code An individual Other specify Mailing address of person subject to withholding if different Attach Copies A and B to Form 8288 Copy A For Internal Revenue Service Center For Privacy Act and Paperwork Reduction Act Notice see the Instructions for Form 8288. Withholding agent s name street address city state and ZIP code 1 Date of transfer Statement of Withholding on Dispositions by Foreign Persons of U*S* Real Property Interests 2 Federal income tax withheld OMB No* 1545-0902 identification number subject to withholding see instructions 3 Amount realized 4 Gain recognized by foreign corporation Name of person subject to withholding 5 Description of property transferred Foreign address number street and apt. You must file a U*S* tax return Form 1040NR 1041 1065 1065-B or 1120-F to report the sale or other disposition as effectively connected with the conduct of a trade or business in the United States. PTPs and their nominees should use Forms 1042 and 1042-S to report the withholding. See Pub. 515 and Pub. 519 for more information* If the amount shown in box 2 is greater than your maximum tax liability you may apply for an early refund. However you must still file your tax return when due. To apply for an early refund you must first get a withholding certificate. No particular form is required for an application for early refund but it must include the following information in separate paragraphs numbered as shown below 1.
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