Part V—To Be Completed by Buyer/ Transferee Claiming a Refund of Withholding Under…

Caution: The IRS can process your refund claim only if you either (a) previously filed Form 8288 with Part III completed under section 1446(f)(1), or (b) file this Form 8288 with both Parts III and V completed. If you are filing under the latter case, because you have not withheld any amounts under section 1446(f)(1), do not attach a Form 8288-A.

Line 19. Enter the amount that was subject to withholding under section 1446(f)(1) on the transfer, generally the amount realized by the transferor.

Line 20. Enter the total of the amount(s) that the partnership has withheld under section 1446(f)(4) (attach a copy of Copy B of Form(s) 8288-C).

Line 21. Withholding tax liability. Enter the amount you were required to withhold under section 1446(f)(1) on either line 21a or 21b (but not both). Do not reduce this line by:

Note: You are liable for interest on any withholding tax liability reported on line 21. The IRS will compute that amount and reduce your claimed excess amount accordingly. You may also be liable for any penalties or additions to tax.

• Amounts you withheld on the transfer as reflected on Form(s) 8288-A,

• An amount of tax you paid pursuant to an IRS Notice, or

• Tax that the transferor has paid for which you have obtained proof, such as on Form 4669.

Instead, attach copies of these documents to Form 8288 along with any other information relevant to determining your outstanding withholding tax liability.

Line 21a. Enter the amount subject to withholding multiplied by 10% (0.10).

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

Line 21b. If withholding is at a reduced rate, enter the adjusted withholding amount and check the box. See the instructions for line 14b, earlier, for circumstances when withholding is at an adjusted amount.

Line 22a. Amount of refund requested. Enter the excess of line 20 over line 21a or 21b.

If you want your refund directly deposited into your checking or savings account at any U.S. bank or other financial institution instead of having a check sent to you, complete lines 22b through 22d.

Line 22b. The routing number must be nine digits. Line 22c. Check the appropriate box for the type of account. Do not check more than one box. If unknown, leave blank.

Line 22d. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank.

14 Instructions for Form 8288 (Rev. 1-2026)