Form 8288 b 2006-2025

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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.
Where to file forms beginning with the number 8 Form Name (For a copy of a Form, Instruction, or Publication)Address to Mail Form to IRS: Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Internal Revenue Service P.O. Box 409101 Ogden, UT 8440947 more rows Aug 20, 2024
Mail to the IRS Service Center where you file your tax return the address for your IRS Service Center can be found here. Preferably send the letter by certified mail and request a return receipt. Mail a copy of the completed letter to your employer.
In a normal year (not affected by COVID-19), the IRS requests 90 days to process the Form 8288-B Application and issue a Certificate.
Foreign persons use this form to apply for a withholding certificate to reduce or eliminate withholding on dispositions of U.S. real property interests.
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Mail Form 8822-B to Internal Revenue Service, Kansas City, MO 64999 if your previous business address was in one of these states: Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio,
01 GENERAL RULES. An application for a withholding certificate must be submitted to the Internal Revenue Service Center, P.O. Box 21086, Drop Point 8731 FIRPTA Unit, Philadelphia, PA 19114-0586.
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.

form 8288