8288 a-2025

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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.
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.
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.
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.
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).
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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.
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.
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.

8288 form instructions