Withholding Agent Information

Line 1. Name, address, and TIN of the withholding agent. For purposes of Form 8288, the withholding agent is:

Caution: The IRS will contact the person or entity listed on line 1 to resolve any problems that may arise concerning underwithholding and/or penalties.

Name and address. If you are a fiduciary for either section 1445(a) or 1446(f)(1) withholding, list your name and the name of the trust or estate. Enter the home address of an individual or the office address of an entity.

Taxpayer identification number (TIN). For a U.S. individual, the TIN is a social security number (SSN). For any person other than an individual (for example, corporation, QIE, estate, or trust), the TIN is an employer identification number (EIN). For more information on EINs, including how to apply, go to IRS.gov/EIN .

For a nonresident alien individual who is not eligible for an SSN, the TIN is an IRS individual taxpayer identification number (ITIN). For more information on the requirements and how to apply for an ITIN, go to IRS.gov/ ITIN .

If the individual does not yet have an ITIN, he or she should still complete Forms 8288 and 8288-A and mail the forms along with any payment to the address shown under Where To File, earlier.

If you are completing Part II and are a QIE, a domestic trust or estate, or you make a large trust election, enter the date of distribution.

If you are completing Part III and are a partnership that made a distribution subject to withholding under section 1446(f)(1), enter the date of the distribution.

Line 4. If you are completing Part I or Part II and the IRS issued a withholding certificate for this transfer under Regulations section 1.1445-3 or 1.1445-6 and Rev. Proc. 2000-35, provide the date that the withholding certificate was issued.

If a partnership is completing Part IV because it is withholding under section 1446(f)(4), enter the date of the applicable distribution.

Line 4. If you are completing Part I or Part II and the IRS issued a withholding certificate for this transfer under Regulations section 1.1445-3 or 1.1445-6 and Rev. Proc. 2000-35, provide the date that the withholding certificate was issued.

Line 2. Enter the location and a description of the property, including any substantial improvements (for example, “12-unit apartment building”).

For an interest in a corporation that constitutes a USRPI, enter the class or type and amount of the interest (for example, “10,000 shares Class A Preferred Stock XYZ Corporation”).

For an interest in a partnership, enter the type of partnership interest (such as capital or preferred) transferred and, if there are multiple classes of the same type of partnership interest, enter the class of interest transferred. Also, enter the percentage interest in the partnership or the number of units in the partnership that were transferred (for example, “40% of the Class B capital interest in the ABC Partnership”).

Line 3. Enter the date of the transfer that is subject to withholding.

• The buyer/transferee of a USRPI liable for section 1445(a) withholding,

• The entity or fiduciary liable for section 1445(e) withholding,

• The buyer/transferee of a partnership interest liable for section 1446(f)(1) withholding,

• The partnership liable for section 1446(f)(4) withholding, or

• The buyer/transferee of a partnership interest making a claim of refund of section 1446(f)(4) withholding.

Do not enter the name, address, or TIN of a title company, mortgage company, etc., unless it happens to be the actual person or entity responsible for withholding.

Line 5. Enter the number of Forms 8288-A or 8288-C attached, as applicable. If the partnership is completing Part IV, the number of Forms 8288-C attached will always be one. Copies A and B of each Form 8288-A should be counted as one form.

Caution: Complete only one part of Parts I through V.

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