Federal housing law
0126 Form 8288 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8288.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
8288¶
U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons¶
OMB No. 1545-0902
Department of the Treasury Go to www.irs.gov/Form8288 for instructions and the latest information. Internal Revenue Service
If this is an amended return, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Complete the withholding agent information and Part I through Part V, as applicable. Also, complete and attach Copies A and B of Form(s) 8288-A or Copy A or B, as applicable, of Form(s) 8288-C. Attach additional sheets if you need more space.
Note: Report only one disposition on each Form 8288 filed.
Withholding Agent Information
1a Name of buyer or other party responsible for withholding. See instructions. b U.S. taxpayer identification number (TIN)
c Street address. Do not use a P.O. box. d Apt. or suite no.
e City or town f State or province g Country h ZIP or foreign postal code i Phone number (optional)
2 Description and location of the U.S. real property interest acquired, transferred, or distributed; or description of transferred partnership interest. See instructions.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62260A Form 8288 (Rev. 1-2026) Created 8/25/25
Form 8288 (Rev. 1-2026) Page 2
Form 8288 (Rev. 1-2026)