WITHHOLDING AGENT’S name, street address, city or town, state or                    1   Date of transfer             OMB No. 1545-0902 
province, country, ZIP or foreign postal code, and phone no.                          (mm/dd/yyyy)                                              Statement of 
                                                                                     /           /                                              Withholding on 
                                                                                    2   Gain recognized by          Form 8288-A
                                                                                      foreign corporation                                       Certain Dispositions 
                                                                                    $                                (Rev. January 2023)        by Foreign Persons 
WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject                     3   Amount realized             4   Federal income tax 
                             to withholding (see instructions)                                                        withheld                  Copy A 
                                                                                    $                               $                           For Internal 
FOREIGN PERSON’S name subject to withholding                                        5   Withholding under           6   FOREIGN PERSON 
                                                                                        section:                        subject to withholding: Revenue 
                                                                                        a  1445                         a  Individual           Service Center 
Foreign address (number, street, and apt. or suite no.) 
                                                                                        b  1446(f)(1)                   b  Corporation
City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7   Country code of FOREIGN         c  Partnership
                                                                                      PERSON subject to withholding     d  Other
                                                                                                                         (specify)              For Privacy Act 
                                                                                                                                                and Paperwork 
Mailing address of FOREIGN PERSON subject to withholding (if different)             8   Description of property transferred                     Reduction Act Notice, 
                                                                                                                                                see the Instructions 
                                                                                                                                                for Form 8288. 
Form 8288-A (Rev. 1-2023)    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 or town, state or                    1   Date of transfer             OMB No. 1545-0902 
province, country, ZIP or foreign postal code, and phone no.                          (mm/dd/yyyy)                                              Statement of 
                                                                                     /           /                                              Withholding on 
                                                                                    2   Gain recognized by          Form 8288-A
                                                                                      foreign corporation                                       Certain Dispositions 
                                                                                    $                                (Rev. January 2023)        by Foreign Persons 
WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject                     3   Amount realized             4   Federal income tax 
                             to withholding (see instructions)                                                        withheld                  Copy B 
                                                                                    $                               $                           Send to 
FOREIGN PERSON’S name subject to withholding                                        5   Withholding under           6   FOREIGN PERSON 
                                                                                        section:                        subject to withholding: Internal Revenue 
                                                                                        a  1445                         a  Individual           Service Center 
Foreign address (number, street, and apt. or suite no.) 
                                                                                        b  1446(f)(1)                   b  Corporation          (For Use by Foreign 
City or town, state or province, country (not U.S.), and ZIP or foreign postal code                                                             to Withholding)
                                                                                    7   Country code of FOREIGN         c  Partnership          Person Subject 
                                                                                      PERSON subject to withholding     d  Other
                                                                                                                         (specify)
                                                                                                                                                This information 
Mailing address of FOREIGN PERSON subject to withholding (if different)             8   Description of property transferred                     is being furnished 
                                                                                                                                                to the Internal 
                                                                                                                                                Revenue Service.
Form 8288-A (Rev. 1-2023)                                                                                                   Department of the Treasury - Internal Revenue Service 

Instructions for the Foreign Person Subject                              If box 5a is checked and the amount shown in box 4 is greater than 
                                                                         your maximum tax liability, you may apply for an early refund. 
to Withholding                                                           However, you must still file your tax return when due. To apply for an 
Generally, if you are a foreign person that disposes of real property    early refund, you must first apply for and receive a withholding 
located in the United States as seller or transferor, the buyer or other certificate from the IRS. After you have received your withholding 
transferee must withhold 15% of the amount realized under section        certificate, you may apply for an early refund by sending a statement 
1445. Certain foreign interest holders that are beneficiaries or         that must include the following information in separate paragraphs 
shareholders are subject to federal income tax withholding at a rate of  numbered as shown below.
21%.  If you are a foreign person that transfers an interest in a        1. Your name, address, and U.S. taxpayer identification number (TIN);
partnership that is engaged in a trade or business in the United            The amount required to be withheld as stated in the withholding 
States, the buyer or transferee must withhold 10% of the amount          2.
realized under section 1446(f)(1).                                       certificate issued by the IRS;
How to report. You must file a U.S. tax return (Form 1040-NR, 1041,      3. The amount withheld shown in box 4 (attach a copy of this Form 
1065, or 1120-F) to report the sale or other disposition as effectively  8288-A); and
connected with the conduct of a trade or business in the United          4. The amount to be refunded.
States. To receive credit for any federal income tax withheld shown in   Where to apply. Send your application for a withholding certificate 
box 4, attach Form 8288-A to your tax return, unless you make a          and/or application for early refund to:
request for early refund.  Foreign partnerships should report the credit 
for withholding on Form 8804 and attach Form 8288-A. See Pub. 515          Ogden Service Center 
and Pub. 519 for more information.                                         P.O. Box 409101 
                                                                           Ogden, UT 84409
Applying for an early refund.                                            See Pub. 515 and Form 8288-B for information about withholding 
Caution: The early refund procedures discussed next are not              certificates.
available for withholding under section 1446(f)(1) or 1446(f)(4). 

WITHHOLDING AGENT’S name, street address, city or town, state or                    1   Date of transfer             OMB No. 1545-0902 
province, country, ZIP or foreign postal code, and phone no.                          (mm/dd/yyyy)                                              Statement of 
                                                                                     /           /                                              Withholding on 
                                                                                    2   Gain recognized by          Form 8288-A
                                                                                      foreign corporation                                       Certain Dispositions 
                                                                                    $                                (Rev. January 2023)        by Foreign Persons 
WITHHOLDING AGENT’S U.S. TIN U.S. TIN of FOREIGN PERSON subject                     3   Amount realized             4   Federal income tax 
                             to withholding (see instructions)                                                        withheld                  Copy C 
                                                                                    $                               $                           For Withholding 
FOREIGN PERSON’S name subject to withholding                                        5   Withholding under           6   FOREIGN PERSON 
                                                                                        section:                        subject to withholding: Agent 
Foreign address (number, street, and apt. or suite no.)                                 a  1445                         a  Individual
                                                                                        b  1446(f)(1)                   b  Corporation
City or town, state or province, country (not U.S.), and ZIP or foreign postal code 7   Country code of FOREIGN         c  Partnership
                                                                                      PERSON subject to withholding     d  Other
                                                                                                                         (specify)              For Privacy Act 
                                                                                                                                                and Paperwork 
Mailing address of FOREIGN PERSON subject to withholding (if different)             8   Description of property transferred                     Reduction Act Notice, 
                                                                                                                                                see the Instructions 
                                                                                                                                                for Form 8288. 
Form 8288-A (Rev. 1-2023)                               Keep for your records                                               Department of the Treasury - Internal Revenue Service 

Instructions for the Withholding Agent                                    person does not have an address outside the United States, enter the 
                                                                          country of residence of the foreign person in this section and provide a 
Prepare Form 8288-A for each foreign person subject to withholding        complete mailing address.
under section 1445 or 1446(f)(1). PTPs and their nominees should use      Box 1. Enter the date of transfer. However, enter the date of distribution 
Forms 1042 and 1042-S to report the withholding. Attach Copies A and      if you withheld under section 1445(e)(2), (e)(3), or (e)(6), or section 
B to Form 8288, U.S. Withholding Tax Return for Certain Dispositions by   1446(f)(1), or if you made the large trust election to withhold at the date 
Foreign Persons. Copy B will be stamped by the IRS and sent to the        of distribution.
foreign person subject to withholding if the form is complete, including 
the transferor’s taxpayer identification number (TIN). Retain Copy C for  Box 2. Complete only if you are a foreign corporation required to 
your records. You do not have to give a copy of this form to the foreign  withhold under section 1445(e)(2).
person subject to withholding.                                            Box 3. Enter the amount realized by the foreign person whose name 
U.S. taxpayer identification number (TIN). A U.S. TIN is a(n) social      appears on this form.
security number (SSN), employer identification number (EIN), or           Box 4. Enter the federal income tax you withheld for the foreign person 
individual taxpayer identification number (ITIN). For more information,   whose name appears on this form.
see Forms 8288-A Must Be Attached and Transferor’s taxpayer               Box 5. Check the applicable box to indicate the section under which 
identification number (TIN) missing in the Instructions for Form 8288.    withholding was made.
Address. You must enter the foreign home address (for an individual) or   Box 6. Check the applicable box to indicate whether the foreign person 
the foreign office address (for other than an individual) of the foreign  subject to withholding is an individual, a corporation, a partnership, or 
person subject to withholding. You may enter a separate mailing           other. If “Other,” specify whether the foreign person is a trust or estate. 
address in the space provided. If provided, the IRS will use the separate 
mailing address to forward Copy B to the foreign person subject to        Box 7. Enter the applicable two-letter code from the list at www.irs.gov/
withholding.                                                              countrycodes for the foreign home address or foreign office address of 
Note: The home or office address of the foreign person subject to         the foreign person subject to withholding.
withholding must be an address outside the United States. If the foreign  See the Instructions for Form 8288 for more information.