Form 8288-A

Form 8288-A

A form that one files with the IRS providing the information related to the withholding of taxation from the proceeds of the sale of real estate in the United States in which the seller is a non-resident alien or other non-U.S. person. The form requires information like the name of the seller and the name of the withholding agent.
References in periodicals archive ?
Real Property Interests, or Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.
withholding tax on the purchase of a USRP interest from a foreign person by completing and fifing Form 8288, which also serves as the transmittal form for copies A and B of Form 8288-A.
Source Income Subject to Withholding; positive income (excluding losses) for Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax; sales revenue for Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.
The only forms of this type that Notice 2008-46 adds to the list of documents are Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.