8288 a-2025

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The document outlines the Form 8288-A, which is used for reporting withholding on dispositions of U.S. real property interests by foreign persons. It includes sections for the withholding agent's information, details about the transfer, and instructions for both the person subject to withholding and the withholding agent. The form requires specific data such as federal income tax withheld, amount realized, and identification numbers. It also provides guidance on filing requirements and procedures for obtaining refunds.

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Begin by entering the withholding agent’s name, street address, city, state, and ZIP code in the designated fields.
In Box 1, input the date of transfer. Ensure this is accurate as it is crucial for tax records.
For Box 2, enter the federal income tax withheld from the transaction. This should reflect 15% of the amount realized unless specified otherwise.
In Box 3, provide the total amount realized from the property transfer.
If applicable, complete Box 4 with any gain recognized by a foreign corporation.
Fill out Box 5 with a description of the property transferred to ensure clarity.
Indicate whether the person subject to withholding is an individual or corporation in Box 6 and provide their foreign address in Box 5.
Finally, review all entries for accuracy before printing, downloading, or sharing your completed form directly from our platform.

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What is IRS form 8288-A?

Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests. Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.

What is the difference between 8288-A and 8288-B?

For example if a husband and wife, or a group of three real estate investors own the property, the 8288-A tax forms will show how much each individual person will be paying in taxes. Once this is completed there is an 8288-B, but this form is not always required.

What are the uses of 8288?

The Intel 8288 is a bus controller designed for Intel 8086/8087/8088/8089. The chip is supplied in 20-pin DIP package. The 8086 (and 8088) operate in maximum mode, so they are configured primarily for multiprocessor operation or for working with coprocessors. Necessary control signals are generated by the 8288.

Where to report 8288-A on 1040?

You need to include the details of the sale and the amount of tax withheld as shown on Form 8288-A. Tax Credit: The amount of U.S. federal income tax withheld, as listed on your Form 8288-A, must be entered in the Payments section on page 2 of Form 1040-NR.

What is the purpose of a FIRPTA certificate?

A Standard Document delivered by the seller in a real property transaction to inform the purchaser, and the purchasers lender, that the seller is not a foreign (non-US) individual or entity and therefore not subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA).

irs form 8288

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What is the penalty for failure to file form 8288?

The penalty for Form 8288 can be up to $10,000 for willful failure to collect and pay the tax. If the buyer violates these duties, then the buyer of the property sold by an NRA becomes liable for the taxes on the transaction, as well as any penalties and interest.

What is form 8288-A used for?

Buyers and transferees use this form with Form 8288 for each foreign person that disposes of real property located in the U. S. to report withholding on the amount realized.

Who pays the Firpta tax?

In most cases, the buyer (transferee) is the withholding agent. The transferee must find out if the transferor is a foreign person. If the transferor is a foreign person and the transferee fails to withhold, the transferee may be held liable for the tax.