Form 8288-B

Form 8288-B

An application that one files with the IRS for a withholding certificate, which would reduce 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.
References in periodicals archive ?
An ITIN is obtained in this case by including a completed Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.
A foreign seller may request permission to reduce the withholding tax by sending the IRS an application for a withholding certificate via Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.
Real Property Interests, and Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.