Form 8288-A - Statement Of Withholding On Dispositions By Foreign Persons Of U.s. Real Property Interests Page 5

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Instructions for the Withholding Agent
have an address outside the United States, enter the country of
residence of the foreign person in this section and provide a complete
Prepare Form 8288-A for each foreign person subject to withholding.
mailing address.
Attach Copies A and B to Form 8288, U.S. Withholding Tax Return for
Box 1. Enter the date of transfer. However, enter the date of distribution
Dispositions by Foreign Persons of U.S. Real Property Interests. Copy B
if you withheld under section 1445(e)(2), (e)(3), or (e)(6) or if you made the
will be stamped by the IRS and sent to the person subject to
large trust election to withhold at the date of distribution.
withholding if the form is complete, including the transferor’s
Box 2. Enter the federal income tax you withheld for the foreign person
identification number. Retain Copy C for your records. You do not have
whose name appears on this form.
to give a copy of this form to the person subject to withholding.
Box 3. Enter the amount realized by the foreign person whose name
Identification number. A U.S. taxpayer identification number (TIN) is a
appears on this form.
social security number (SSN), employer identification number (EIN), or
IRS individual taxpayer identification number (ITIN). For more
Box 4. Complete only if you are a foreign corporation required to
information, see Forms 8288-A Must Be Attached and Identifying
withhold under section 1445(e)(2).
number in the Instructions for Form 8288.
Box 6. Check the applicable box to indicate whether the foreign person
Address. You must enter the foreign home address (for an individual) or
subject to withholding is an individual or a corporation. If “other,”
the foreign office address (for other than an individual) of the person
specify whether the person is a partnership, trust, or estate.
subject to withholding. You may enter a separate mailing address in the
Box 7. Enter the applicable two-letter code from the list at
space provided. If provided, the IRS will use the separate mailing
countrycodes for the foreign home address or foreign office address of
address to forward Copy B to the person subject to withholding.
the person subject to withholding.
Note: The home or office address of the person subject to withholding
See the Instructions for Form 8288 for more information.
must be an address outside the United States. If the person does not

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