Part III—To Be Completed by Buyer/

Caution: Each separate transfer subject to the withholding requirements of section 1446(f)(1) requires the filing of a separate Form 8288.

Line 13. Amount subject to withholding (generally the amount realized by the transferor). However, see the discussion earlier regarding modified amount realized.

Line 14. Withholding tax liability. Enter an amount on line 14a or 14b but not both.

Line 14a. Enter the amount subject to withholding multiplied by 10% (0.10).

Line 11. Withholding tax liability. Enter an amount on only one of line 11a, 11b, 11c, or 11d.

Line 11a. Enter the amount subject to withholding multiplied by 10% (0.10).

This rate is used for any dispositions of property prior to February 17, 2016, subject to a 10% rate of withholding under section 1445(e).

Generally, this is the rate of withholding for transactions required to be reported under section 1446(f)(1) in Part III.

Line 14b. If withholding is at an adjusted amount, enter the adjusted withholding amount and check the box. For circumstances when withholding is at an adjusted amount, see the discussion earlier under Determining the Amount To Withhold .

Line 15. Enter the amount you actually withheld.