Form 8288 B. Foreign persons use this form to apply for a withholding certificate to reduce or eliminate withholding on dispositions of u.s. The tax withheld on the acquisition of a u.s.
Real property interests, including recent updates, related forms and instructions on how to file. Withholding tax return for dispositions by foreign persons of u.s. Web information about form 8288, u.s. Or suite no., or rural route. If you receive a withholding certificate from the irs that excuses withholding, you are not required to file form 8288. A buyer or other transferee of a u.s. Foreign persons use this form to apply for a withholding certificate to reduce or eliminate withholding on dispositions of u.s. Real property interest from a foreign person is reported and paid using form 8288. February 2016) application for withholding certificate for dispositions by foreign persons of u.s. Report only one disposition on each form 8288 filed.
Report only one disposition on each form 8288 filed. Real property interests, including recent updates, related forms and instructions on how to file. Attach additional sheets if you need more space. Real property interest, and a corporation, qualified investment entity, or fiduciary that is required to. Generally, transferees must file form 8288 by the 20th day after the date of the disposition. The 15% will be held in escrow while the firpta unit approves or rejects the application for reduced withholding. If you receive a withholding certificate from the irs that excuses withholding, you are not required to file form 8288. Web complete the withholding agent information and part i through part v, as applicable. Name of transferor (attach additional sheets if more than one transferor) identification number. If the withholding certificate is received prior to the sale, the buyer can rely on the withholding certificate for. The irs will normally act on an application by the 90th day after a complete application is received.