Form 8288-B (Rev. August 1998) - Application For Withholding Certificate For Dispositions By Foreign Persons Of U.s. Real Property Interests

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8288-B
Application for Withholding Certificate for Dispositions
Form
by Foreign Persons of U.S. Real Property Interests
(Rev. August 1998)
OMB No. 1545-1060
Department of the Treasury
Please type or print.
Internal Revenue Service
1
Names of all transferor(s) (attach additional sheets if more than one transferor)
Identification number
Street address, apt. or suite no., or rural route. Do not use a P.O. box.
City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate.
2
Names of all transferee(s) (attach additional sheets if more than one transferee)
Identification number
Street address, apt. or suite no., or rural route. Do not use a P.O. box.
City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate.
3
Applicant is:
Transferee
Transferor
4
a
Name of withholding agent (see instructions)
b
Identification number
Name of estate, trust, or entity (if applicable)
c
d
Identification number
5
Phone no. (optional)
Address where you want withholding certificate sent (street address, apt. or suite no., P.O. box, or rural route number)
(
)
City, state or province, and country (if not U.S.). Include ZIP code or postal code where appropriate.
6
Description of U.S. real property transaction:
b
Contract price $
a
Date of transfer (month, day, year)
c
Type of interest transferred:
Real property
Associated personal property
Domestic U.S. real property holding corporation
d
Use of property at time of sale:
Personal
Other (attach explanation)
Rental or commercial
e
Adjusted basis $
f
Location and general description of property (for a real property interest), description (for associated personal property), or
the class or type and amount of the interest (for an interest in a U.S. real property holding corporation). See instructions.
7
Check the box to indicate the reason a withholding certificate should be issued. See the instructions for line 6 for information
that must be attached to Form 8288-B.
The transferor is exempt from U.S. tax or nonrecognition treatment applies.
a
The transferor’s maximum tax liability is less than the tax required to be withheld.
b
The special installment sales rules described in Rev. Proc. 88-23 allow reduced withholding.
c
8
Does the transferor have any unsatisfied withholding liability under section 1445?
Yes
No
9
Is this application for a withholding certificate made under section 1445(e)?
Yes
No
If “Yes,” check the applicable boxes below.
a
Type of transaction:
1445(e)(1)
1445(e)(2)
1445(e)(3)
1445(e)(5)
b
Applicant is:
Taxpayer
Other person required to withhold. Specify your title (e.g., trustee.)
Under penalties of perjury, I declare that I have examined this application and accompanying attachments, and, to the best of my knowledge and belief, they are true,
correct, and complete.
Signature
Title (if applicable)
Date
8288-B
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 10128Z
Form
(Rev. 8-98)

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