OMB control number
U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Statement of Withholding on Certain Dispositions by Foreign Persons, Statement of Withhold
OMB 1545-0902 · TREAS/IRS.
Form 8288 is used to report and transmit amounts withheld on certain dispositions and distributions that are subject to sections 1445 and 1446(f)(1). It is also used to report and transmit amounts withheld under section 1446(f)(4) or to claim a credit or refund for amounts withheld under section 1446(f)(4) for transfers occurring on or after January 1, 2023. Form 8288-A is used by the IRS to validate the withholding, and a copy is returned to the transferor for his or her use in filing a tax return. The information provided in § 1.1446(f)–3(d) by the partnership to the IRS will be used by the partnership to report and pay any tax under section 1446(f)(4) and § 1.1446(f)–3 and will be provided on Form 8288–C.
The latest form for U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Statement of Withholding on Certain Dispositions by Foreign Persons, Statement of Withhold expires 2026-04-30 and can be found here.
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Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
Federal Enterprise Architecture: General Government - Taxation Management
| Form 8288 | U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons | www.irs.gov/form8288 | Form |
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