Withholding agent’s name, street address, city, state, and ZIP code      1  Date of transfer 
                                                                                                                Statement of Withholding on 
                                                                                                              Dispositions by Foreign Persons 
                                                                         2  Federal income tax withheld         of U.S. Real Property Interests 
                                                                                                                          OMB No. 1545-0902 

Withholding agent’s federal  Identification number of foreign person     3  Amount realized             4  Gain recognized by foreign  
identification number        subject to withholding (see instructions)                                        corporation 
                                                                                                                                            Copy A 
                                                                                                                                            For Internal 
Name of person subject to withholding                                    5  Description of property transferred                             Revenue 
                                                                                                                                           Service Center 

Foreign address (number, street, and apt. or suite no.)                  6  Person subject to withholding is:   An individual              For Privacy Act 
                                                                            A corporation    Other (specify)  ▶                            and Paperwork 
City, province or state, postal code, and country (not U.S.) 7 Country     Mailing address of person subject to withholding (if different) Reduction Act 
                                                                    code                                                                   Notice, see the 
                                                                                                                                           Instructions for 
                                                                                                                                            Form 8288. 
Form  8288-A  (Rev. 4-2018)  Cat. No. 62261L                 Attach Copies A and B to Form 8288               Department of the Treasury - Internal Revenue Service 

Withholding agent’s name, street address, city, state, and ZIP code      1  Date of transfer 
                                                                                                                Statement of Withholding on 
                                                                                                              Dispositions by Foreign Persons 
                                                                         2  Federal income tax withheld         of U.S. Real Property Interests 
                                                                                                                          OMB No. 1545-0902 

Withholding agent’s federal  Identification number of foreign person     3  Amount realized             4  Gain recognized by foreign       Copy B 
identification number        subject to withholding (see instructions)                                        corporation                   Send to 
                                                                                                                                            Internal 
Name of person subject to withholding                                    5  Description of property transferred                             Revenue 
                                                                                                                                           Service Center 
                                                                                                                                            (For Use by 
                                                                                                                                            Person 
Foreign address (number, street, and apt. or suite no.)                  6  Person subject to withholding is:   An individual               Subject to 
                                                                            A corporation    Other (specify)  ▶                            Withholding) 
City, province or state, postal code, and country (not U.S.) 7 Country     Mailing address of person subject to withholding (if different) This information is 
                                                                    code                                                                   being furnished to 
                                                                                                                                            the Internal 
                                                                                                                                           Revenue Service.
Form 8288-A (Rev. 4-2018)                                                                                     Department of the Treasury - Internal Revenue Service 

Instructions for the Person Subject to                                   If the amount shown in box 2 is greater than your maximum tax 
                                                                         liability, you may apply for an early refund. However, you must still file 
Withholding                                                              your tax return when due. To apply for an early refund, you must first get 
Note. A transferee required to withhold under section1446(f)(1) must     a withholding certificate. No particular form is required for an application 
write “Section 1446(f)(1) withholding” at the top of Copies A and B of   for early refund, but it must include the following information in separate 
Form 8288-A before sending them to the IRS.  See section 5 of Notice     paragraphs numbered as shown below: 
2018-29 for more information.                                            1. Your name, address, and U.S. taxpayer identification number; 
Generally, if you are a foreign person that disposes of real property    2. The amount required to be withheld as stated in the withholding 
located in the United States as seller or transferor, the buyer or other certificate issued by the IRS; 
transferee must withhold 15% of the amount realized. Certain foreign     3. The amount withheld shown in box 2 (attach a copy of this Form 
interest holders that are beneficiaries or shareholders are subject to   8288-A); and 
federal income tax withholding at a rate of 21% (35% for distributions 
made before January 1, 2018).                                            4. The amount to be refunded. 
You must file a U.S. tax return (Form 1040NR, 1041, 1065, 1065-B, or     Send your application for a withholding certificate and/or application 
1120-F) to report the sale or other disposition as effectively connected for early refund to Ogden Service Center, P.O. Box 409101, Ogden, UT 
with the conduct of a trade or business in the United States. To receive 84409. 
credit for any federal income tax withheld shown in box 2, attach Form   Note. The early refund procedures discussed above  are not available 
8288-A to your tax return, unless you make a request for early refund.   for withholding under section 1446(f)(1).
Foreign partnerships, other than publicly traded partnerships (PTPs),    See Pub. 515 and Form 8288-B for information about withholding 
should report the  withholding on Form 8804, and attach Form 8288-A.     certificates. 
PTPs and their nominees should use Forms 1042 and 1042-S to report 
the withholding. See Pub. 515 and Pub. 519 for more information. 

Withholding agent’s name, street address, city, state, and ZIP code      1  Date of transfer 
                                                                                                                Statement of Withholding on 
                                                                                                              Dispositions by Foreign Persons 
                                                                         2  Federal income tax withheld         of U.S. Real Property Interests 
                                                                                                                          OMB No. 1545-0902 

Withholding agent’s federal  Identification number of foreign person     3  Amount realized             4  Gain recognized by foreign  
identification number        subject to withholding (see instructions)                                        corporation 
                                                                                                                                            Copy C 
                                                                                                                                            For 
Name of person subject to withholding                                    5  Description of property transferred                             Withholding 
                                                                                                                                            Agent

Foreign address (number, street, and apt. or suite no.)                  6  Person subject to withholding is:   An individual              For Privacy Act 
                                                                            A corporation    Other (specify)  ▶                            and Paperwork 
City, province or state, postal code, and country (not U.S.) 7 Country     Mailing address of person subject to withholding (if different) Reduction Act 
                                                                    code                                                                   Notice, see the 
                                                                                                                                           Instructions for 
                                                                                                                                            Form 8288. 
Form  8288-A  (Rev. 4-2018)                                  Keep for your records                            Department of the Treasury - Internal Revenue Service 

Instructions for the Withholding Agent                                  have an address outside the United States, enter the country of 
                                                                        residence of the foreign person in this section and provide a complete 
Prepare Form 8288-A for each foreign person subject to withholding.     mailing address. 
Attach Copies A and B to Form 8288, U.S.  Withholding Tax Return for 
Dispositions by Foreign Persons of U.S. Real Property Interests. Copy B Box 1.Enter the date of transfer. However, enter the date of  distribution 
will be stamped by the IRS and sent to the person subject to            if you withheld under section 1445(e)(2), (e)(3), or (e)(6), or if you made 
withholding if the form is complete, including the transferor’s         the large trust election to withhold at the date of distribution. 
identification number. Retain Copy C for your records. You do not have  Box 2.Enter the federal income tax you withheld for the foreign person 
to give a copy of this form to the person subject to withholding.       whose name appears on this form. 
Identification number. A U.S. taxpayer identification number (TIN) is a Box 3.Enter the amount realized by the foreign person whose name 
social security number (SSN), employer identification number (EIN), or  appears on this form. 
IRS individual taxpayer identification number (ITIN). For more          Box 4. Complete only if you are a foreign corporation required to  
information, see Forms 8288-A Must Be Attached and Identifying          withhold under section 1445(e)(2). 
number in the Instructions for Form 8288. 
                                                                        Box 6.Check the applicable box to indicate whether the foreign person 
Address. You must enter the foreign home address (for an individual) or subject to withholding is an individual or a corporation. If “other,” 
the foreign office address (for other than an individual) of the person specify whether the person is a partnership, trust, or estate. 
subject to withholding. You may enter a separate mailing address in the 
space provided. If provided, the IRS will use the separate mailing      Box 7. Enter the applicable two-letter code from the list at www.irs.gov/
address to forward Copy B to the person subject to withholding.         countrycodes for the foreign home address or foreign office address of 
                                                                        the person subject to withholding.
Note. The home or office address of the person subject to withholding   See the Instructions for Form 8288 for more information. 
must be an address outside the United States. If the person does not