U.S. Withholding Tax Return for  
Form  8288                                                                                                             OMB No. 1545-0902
(Rev. January 2023)                Certain Dispositions by Foreign Persons
Department of the Treasury       Go to www.irs.gov/Form8288 for instructions and the latest information.
Internal Revenue Service
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)

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

d     City 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.

3     Date of transfer                          4   Date of withholding certificate or      5   Number of Forms 8288-A or 8288-C attached
                                                  date of distribution (see instructions)

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

6     Amount 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.
a     10% (0.10)        .  . . . . . .      . . . .      . . . . .   .       . . .       7a $
b     15% (0.15)        .  . . . . . .      . . . .      . . . . .   .       . . .       7b $
c     Withholding at an adjusted amount (see instructions)   . . .   .       . .         7c $
8     Amount withheld .      . . . . .      . . . .      . . . . .   .       . . .     . .  . . . . .    .    .   8  $
Part II  To Be Completed by an Entity Subject to the Provisions of Section 1445(e)
9     Large 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.
a     10% (0.10)        .  . . . . . .      . . . .      . . . . .   .       . . .     11a  $
b     15% (0.15)        .  . . . . . .      . . . .      . . . . .   .       . . .     11b  $
c     21% (0.21) (or 35% (0.35) for distributions made before January 1, 2018) .       11c  $
d     Withholding 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.
a     10% (0.10)        .  . . . . . .      . . . .      . . . . .   .       . . .     14a  $
b     Withholding 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)

Form 8288 (Rev. 1-2023)                                                                                                                             Page 2 
Part IV To Be Completed by the Partnership Required To Withhold Under Section 1446(f)(4)

16  Partnership distributions. Complete the following items. 
a   Total number of distributions  .   . . . . . . .     .        . . .            . . . 16a
b   Total amount of distributions  .   . . . . . . .     .        . . .            . . . 16b  $
c   Total amount of other withholding    . . . . . .     .        . . .            . . . 16c  $
17  Transferee’s liability under section 1446(f)(1) (if known)  . . . .            . . . . .  . . .  . . .            . 17 $
18  Total amounts withheld .    .    . . . . . . . .     .        . . .            . . . . .  . . .  . . .            . 18 $
Part V  To Be Completed by Buyer/Transferee Claiming a Refund of Withholding Under Section 1446(f)(4)

19  Amount subject to withholding      . . . . . . .     .        . . .            . . .   19 $
20  Amount withheld (see instructions)  .  . . . . .     .        . . .            . . . . .  . . .  . . .            . 20 $
21  Withholding tax liability. Multiply line 19 by the applicable withholding rate 
    on line 21a or check the box on line 21b.
a   10% (0.10)          . . . . .    . . . . . . . .     .        . . .            . . . 21a  $
b   Withholding at an adjusted amount (see instructions) .        . . .            . .   21b  $
22  Amount of refund requested  .      . . . . . . .     .        . . .            . . . . .  . . .  . . .            . 22 $
          Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge 
          and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign   
Here
          Signature of withholding agent, partner, fiduciary, or corporate officer              Title (if applicable)                           Date
          Print/Type preparer’s name           Preparer’s signature                             Date 
Paid                                                                                                                    Check          if   PTIN
                                                                                                                        self-employed
Preparer  
          Firm’s name                                                                                  Firm’s EIN
Use Only  Firm’s address                                                                               Phone no. 
                                                                                                                           Form 8288 (Rev. 1-2023)