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all right in this video i wanted to cover irs form 8288 this is a form that is filed when you as a buyer purchase real estate that is owned by a non-us person so if youamp;#39;re a buyer of a piece of real property in the united states and the seller on the other end of this thing is not a u.s person which is quite common these days you as the buyer are going to be obligated under the tax code to withhold tax on the sale of that property file this form and then pay the withholding tax to the irs now this rule exists because under the internal revenue tax code the sale of u.s property by a foreign person is subject to tax right itamp;#39;s u.s source effectively connected income but most foreign persons donamp;#39;t have to file tax returns so in order to make sure the irs gets their cut of the money you as the buyer have to do this so in this example we have this is a real estate investment partnership so itamp;#39;s a an llc filing a form 1065 every year so itamp;#39;s a real est
