Form 8288-A
E698587
Form 8288-A is a U.S. tax form used to report and document the withholding of tax on dispositions of U.S. real property interests by foreign persons.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Form 8288-A canonical | 1 |
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
IRS form
ⓘ
U.S. federal tax form ⓘ |
| administeredBy |
Internal Revenue Service
NERFINISHED
ⓘ
U.S. Department of the Treasury NERFINISHED ⓘ |
| appliesTo |
foreign corporations disposing of U.S. real property interests
ⓘ
foreign individuals disposing of U.S. real property interests ⓘ foreign partnerships disposing of U.S. real property interests ⓘ foreign trusts and estates disposing of U.S. real property interests ⓘ |
| associatedWith |
U.S. real estate transactions
ⓘ
nonresident alien tax compliance ⓘ |
| category | information return ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| documents |
amount of U.S. tax withheld on the disposition
ⓘ
date of transfer ⓘ description of the U.S. real property interest ⓘ identification of the transferee ⓘ identification of the transferor ⓘ withholding agent information ⓘ |
| enables |
foreign transferor to claim credit for tax withheld
ⓘ
reconciliation of FIRPTA withholding on income tax returns ⓘ |
| filedWith | Form 8288 NERFINISHED ⓘ |
| format |
fillable PDF
ⓘ
paper form ⓘ |
| hasPart |
Copy A
ⓘ
Copy B ⓘ Copy C ⓘ |
| language | English ⓘ |
| legalBasis | Internal Revenue Code section 1445 NERFINISHED ⓘ |
| providedTo |
Internal Revenue Service
NERFINISHED
ⓘ
foreign transferor ⓘ |
| publisher | Internal Revenue Service NERFINISHED ⓘ |
| regulates | reporting of FIRPTA withholding by withholding agents ⓘ |
| relatedTo |
FIRPTA withholding
ⓘ
Foreign Investment in Real Property Tax Act NERFINISHED ⓘ Form 1040-NR NERFINISHED ⓘ Form 1120-F NERFINISHED ⓘ Form 8288 NERFINISHED ⓘ |
| requires | taxpayer identification number of transferor if available ⓘ |
| sector | taxation ⓘ |
| subjectArea | U.S. real property tax withholding ⓘ |
| usedBy |
transferees of U.S. real property interests
ⓘ
withholding agents ⓘ |
| usedFor |
documenting tax withheld under FIRPTA
ⓘ
providing a statement of withholding to the transferor ⓘ reporting withholding on dispositions of U.S. real property interests by foreign persons ⓘ |
| usedIn | U.S. real property transactions involving foreign persons ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.