Who Files IRS Form 8288 And What Is Its PurposeAbout Form 8288, U.S. Withholding Tax Return for Dispositions byAbout Form 8288, U.S. Withholding Tax Return for Dispositions byAbout Form 8288, U.S. Withholding Tax Return for Dispositions by-2025

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Compliance: Transactions subject to FIRPTA are required to be reported on Forms 8288 and 8288-A and submitted to the IRS along with the appropriate withholding by the twentieth day after the transaction. A withholding certificate application is filed on Form 8288-B and must be submitted by the date of the transaction.
Filing Forms 843 and 8288-B to request an early refund of the withholding. Filing income tax returns (Form 1040NR) for the year of the sale to properly report the saleand to report the withholdings or request the refund.
Buyers (transferees), who are generally the withholding agents, must use Forms 8288 and 8288-A to report and pay to the IRS any tax withheld on the acquisition of U.S. real property interests from foreign persons.
Credit for backup withholding If you had income tax withheld under the backup withholding rule, report the federal income tax withholding (shown on Form 1099 or W-2G) on your return for the year you received the income.
Requesting a refund of over-withheld tax You must make your request in writing and attach evidence to support your application. Complete the application form online (it can be saved to your computer).

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IRS Form 8288 is used to report and pay the FIRPTA withholding tax on the disposition of US property by a non-US person. This form is filled out by the buyer (or the withholding agent) who is required to withhold a portion of the proceeds for the FIRPTA tax.
File Form 1116, Foreign Tax Credit, to claim the foreign tax credit if you are an individual, estate or trust, and you paid or accrued certain foreign taxes to a foreign country or U.S. possession.
Form 8288 B Prepared and submitted by the purchaser or seller 3 months before the sale or closing of the contract of sale to the IRS with a request for the reduced tax or exemption from FIRPTA tax withholding.