Home
Forms Library
Form 8288-A (Rev September 2005) (Fill-In Capable)

Form 8288-A (Rev September 2005) (Fill-In Capable)-2025

Form 8288-A (Rev September 2005) (Fill-In Capable) Preview on Page 1

Show details

4 out of 5

44 votes

The document is a set of instructions and specifications for Form 8288-A, which is used for reporting withholding on dispositions of U.S. real property interests by foreign persons. It outlines the information required from both the withholding agent and the foreign person subject to withholding, including details about the transfer, tax withheld, and identification numbers. The document also provides guidance on filing procedures and potential refunds for excess withholding.

Here's how it works

01. Edit your form online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send it via email, link, or fax. You can also download it, export it or print it out.

The best way to edit Form 8288-A (Rev September 2005) (Fill-In Capable) in PDF format online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Handling documents with our extensive and user-friendly PDF editor is simple. Make the steps below to fill out Form 8288-A (Rev September 2005) (Fill-In Capable) online easily and quickly:

Log in to your account. Log in with your credentials or register a free account to test the product prior to choosing the subscription.
Upload a document. Drag and drop the file from your device or import it from other services, like Google Drive, OneDrive, Dropbox, or an external link.
Edit Form 8288-A (Rev September 2005) (Fill-In Capable). Quickly add and underline text, insert pictures, checkmarks, and icons, drop new fillable fields, and rearrange or delete pages from your paperwork.
Get the Form 8288-A (Rev September 2005) (Fill-In Capable) completed. Download your adjusted document, export it to the cloud, print it from the editor, or share it with others via a Shareable link or as an email attachment.

Make the most of DocHub, the most straightforward editor to rapidly handle your documentation online!

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Who is responsible to file form 8288?

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.

What is form 8288 A used for?

Remittance of Withholding Tax The withholding agent must also attached to Form 8288 a Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, for each person for whom tax has been withheld.

Where to report 8288 A on 1040?

In a 1040-NR, enter data on the Foreign tab screen 8288 Statement of Withholding on Dispositions screen to generate and e-file Form 8288-A. Form 8288-A is generated in View/Print mode and is included with the e-filed return; it does not need to be attached separately as a PDF.

Who is responsible for withholding taxes under FIRPTA?

The buyer (transferee) of the U.S. real property interest is the withholding agent. The transferee must determine if the transferor is a foreign person.

Who must report the sale of real property to the IRS?

If you receive an informational income-reporting document such as Form 1099-S, Proceeds From Real Estate Transactions, you must report the sale of the home even if the gain from the sale is excludable. Additionally, you must report the sale of the home if you cant exclude all of your capital gain from income.

Who completes form 8949?

Corporations and partnerships use Form 8949 to report the following. The sale or exchange of a capital asset not reported on another form or schedule. Gain or loss on the sale or exchange by a foreign corporation of an interest in a partnership that is engaged in a U.S. trade or business.

Who completes form 8288 A?

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.

What is the withholding percentage for form 8288?

The rate for FIRPTA withholding is 15% of the amount realized from the sale or other disposition. (The rate is only 10% if the disposition was made before February 17, 2016.)

Form 8288-A (Rev September 2005) (Fill-In Capable)-2025

Here's how it works