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Instructions for Form 8288›(Rev. January 2026)

General Instructions

0126 Inst 8288 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Tip: The General Instructions have been subdivided into three major sections.

  • The General Instructions for Section 1445 Withholding .

  • The General Instructions for Section 1446(f)(1) Withholding .

• The General Instructions for Section 1446(f)(4) Withholding .

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▸Contents — 0126 Inst 8288 (PDF)
0126 Inst 8288 (PDF)

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