U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

• Issuer: Treasury Department
• Section: Treasury Department

Form 8288

(Rev. January 2023)

U.S. Withholding Tax Return for

Certain Dispositions by Foreign Persons

Department of the Treasury

Internal Revenue Service

Go to www.irs.gov/Form8288 for instructions and the latest information.

OMB No. 1545-0902

If this is a corrected return, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 additional sheets if you need more space.

Note: Report only one disposition on each Form 8288 filed.

Withholding Agent Information

1a Name of buyer or other party responsible for withholding. See instructions. b

U.S. taxpayer identification number (TIN)

cStreet address, apt. or suite no., or rural route. Do not use a P.O. box.

dCity or town, state or province, country, and ZIP or foreign postal code e Phone number (optional)

2 Description and location of the U.S. real property interest acquired, transferred or distributed, or description of transferred partnership

interest. See instructions.

3Date of transfer 4 Date of withholding certificate or

date of distribution (see instructions)

5 Number of Forms 8288-A or 8288-C attached

Part I To Be Completed by the Buyer or Other Transferee Required To Withhold Under Section 1445(a)

6Amount subject to withholding . . . . . . . . . . . . . . 6$

7

Withholding tax liability. Multiply line 6 by the applicable withholding rate on

line 7a or 7b. Otherwise, check the box on line 7c.

a10% (0.10) .................... 7a $

b15% (0.15) .................... 7b $

cWithholding at an adjusted amount (see instructions) . . . . . . 7c $

8Amount withheld ............................ 8$

Part II To Be Completed by an Entity Subject to the Provisions of Section 1445(e)

9Large trust election to withhold at distribution (see instructions) . . .

10 Amount subject to withholding . . . . . . . . . . . . . . 10 $

11 Withholding tax liability. Multiply line 10 by the applicable withholding rate

on line 11a, 11b, or 11c. Otherwise, check the box on line 11d.

a10% (0.10) .................... 11a $

b15% (0.15) .................... 11b $

c21% (0.21) (or 35% (0.35) for distributions made before January 1, 2018) . 11c $

dWithholding at an adjusted amount (see instructions) . . . . . . 11d $

12 Amount withheld ............................ 12 $

Part III To Be Completed by Buyer/Transferee Required To Withhold Under Section 1446(f)(1)

13 Amount subject to withholding . . . . . . . . . . . . . . 13 $

14 Withholding tax liability. Multiply line 13 by the applicable withholding rate

on line 14a or check the box on line 14b.

a10% (0.10) .................... 14a $

bWithholding at an adjusted amount (see instructions) . . . . . . 14b $

15 Amount withheld ............................ 15 $

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62260A Form 8288 (Rev. 1-2023)