Information about Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, including recent updates, related forms and instructions on how to file.

This article provides a comprehensive, step-by-step guide to completing IRS Form 8288, the U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, …

Feb 4, 2025 · IRS Form 8288 is used to report and pay the FIRPTA withholding tax on the disposition of US property by a non-US person. This form is filled out by the buyer (or the withholding agent) who is …

IRS Form 8288, titled “U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons,” is used to report and remit withholding tax on the sale or other disposition of U.S. real property interests …

Dec 27, 2025 · Key Takeaways Form 8288 is the withholding agent’s return for two buckets of deals, FIRPTA under §1445 for U.S. real property interests, and §1446 (f) for transfers of non‑publicly …

Learn everything you need to know about IRS Form 8288, including its purpose, filing requirements, and important deadlines for foreign sellers of U.S. real estate

To reflect the withholding and reporting requirements under sections 1446(f)(1) and (f)(4), applicable to transfers occurring on or after January 1, 2023, updated Forms 8288 and 8288-A and a new Form …

Learn how to navigate IRS Form 8288 and 8288-A with this comprehensive 2025 guide. Understand FIRPTA withholding rules, key filing steps, common mistakes to avoid, and resources for real estate …

Complete the withholding agent information and Part I through Part V, as applicable. Also, complete and attach Copies A and B of Form(s) 8288-A or Copy A or B, as applicable, of Form(s) 8288-C. Attach …

Learn how to navigate Form 8288: U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons with our comprehensive guide.