About Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons

 

Buyers and transferees use this form with Form 8288 for each foreign person that disposes of real property located in the U. S. to report withholding on the amount realized.

Current revision

Recent developments

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About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
About Form 1041, U.S. Income Tax Return for Estates and Trusts
About Form 1065, U.S. Return of Partnership Income
About Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
About Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
About Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
About Form 8288-C, Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests
About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)
Page Last Reviewed or Updated: 17-Oct-2025