Form 8288-A is the statement of withholding the buyer of US real property files for each foreign seller, attached to Form 8288. The IRS stamps Copy B and posts it to the seller, and that stamped copy is what the seller attaches to their US tax return to get credit for the tax withheld. No US taxpayer identification number on the form means no stamped copy.
This guide follows Form 8288-A (Rev. January 2023) and the Instructions for Form 8288 (Rev. January 2026), as of October 2026. It's written for the seller who's had tax withheld, and for the buyer or agent preparing the form.
Where 8288-A sits in a FIRPTA sale
When a foreign person sells a US real property interest, the buyer generally has to withhold and send the tax to the IRS on Form 8288. Anyone completing Form 8288 must also complete a Form 8288-A for each person subject to withholding. Copies A and B go to the IRS with Form 8288, and Copy C stays with the buyer. Several 8288-A forms for one transaction can be filed with a single Form 8288.
The buyer doesn't have to hand a copy to the seller. Instead, the IRS stamps Copy B and forwards it to the foreign person at the address shown on the form, so a wrong address on the 8288-A is the seller's problem as much as the buyer's.
The rates that end up in box 4
| Situation | Withholding |
|---|---|
| Foreign person sells a US real property interest (section 1445) | 15% of the amount realized |
| Buyer acquires the property as their residence and the amount realized is $1 million or less | 10% |
| Individual buyer acquires it as a residence for $300,000 or less | None required |
| Certain foreign beneficiaries or shareholders under section 1445(e) | 21% |
| Transfer of an interest in a partnership engaged in a US business (section 1446(f)(1)) | 10% of the amount realized |
The residence rules need definite plans to live there. The instructions say the buyer or a family member must have definite plans to reside in the property for at least 50% of the days it's used by anyone in each of the first two 12-month periods after the transfer, ignoring days it's vacant.
The boxes, one by one
| Box | What it shows |
|---|---|
| 1 | Date of transfer |
| 2 | Gain recognized by a foreign corporation, where that applies |
| 3 | Amount realized |
| 4 | Federal income tax withheld |
| 5 | Whether withholding was under section 1445 (5a) or section 1446(f)(1) (5b) |
| 6 | Type of foreign person: individual, corporation, partnership or other |
| 7 | Country code of the foreign person |
| 8 | Description of the property transferred |
The top of the form carries the withholding agent's name, address and US TIN, and the foreign person's name, foreign address, any separate mailing address and US TIN. That last field decides whether the seller ever sees a stamped Copy B.
The TIN catch
If the buyer doesn't have the seller's TIN, they must still file Forms 8288 and 8288-A on time. But a stamped copy won't be provided to a seller whose TIN isn't on the form. The IRS writes to the seller asking for the TIN and explaining how to get one, and only once it's provided does the seller receive the stamped Copy B. Sellers who don't have an ITIN or EIN before closing should expect a delay before they can claim the credit.
How the seller gets the tax back
The withholding isn't the final tax. The seller files a US return to report the sale as effectively connected with a US trade or business: Form 1040-NR for individuals, Form 1041 for estates and trusts, Form 1065 for partnerships or Form 1120-F for foreign corporations. To claim credit for the amount in box 4, attach the stamped 8288-A. Foreign partnerships report the credit on Form 8804 and attach the 8288-A.
Applying for an early refund
If box 5a is checked and the tax in box 4 is more than the seller's maximum tax liability, the seller can ask for an early refund. It isn't available for withholding under section 1446(f)(1) or 1446(f)(4). The order matters:
- Apply for, and receive, a withholding certificate from the IRS (Form 8288-B is the application).
- Send a statement with four numbered paragraphs: your name, address and US TIN; the amount required to be withheld under the certificate; the amount withheld in box 4, with a copy of the 8288-A attached; and the amount to be refunded.
- Mail it to the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
- File your US tax return when it's due anyway. An early refund doesn't replace it.
Joint sellers and timing
Where more than one foreign person sells jointly, the sellers can ask for the withholding to be credited among them as they agree, but the request has to be made by the 10th day after the date of transfer. If there's no agreement, the credit is divided evenly among the foreign sellers. On the buyer's side, Form 8288 and the withheld tax are due by the 20th day after the transfer.
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The verdict
For a foreign seller, Form 8288-A is the receipt that turns withheld tax into a credit. Check the address and TIN on it before closing, keep a copy, and don't expect your refund until you file the return the form is attached to, or get a withholding certificate first.
When the paperwork is unfamiliar, our material advisor disclosure statement explainer helps.
Frequently asked questions
Who files Form 8288-A?
The buyer or other withholding agent completes one for each foreign person subject to withholding and attaches Copies A and B to Form 8288.
Does the buyer give Form 8288-A to the seller?
No. The IRS stamps Copy B and forwards it to the foreign person at the address shown on the form.
What if the seller has no TIN?
The forms must still be filed, but the IRS won't send a stamped Copy B until the seller provides a TIN.
How does a foreign seller use Form 8288-A?
Attach the stamped Copy B to the US tax return, such as Form 1040-NR or 1120-F, to get credit for the tax withheld.
Can a foreign seller get an early refund?
Yes, for section 1445 withholding, after first receiving a withholding certificate from the IRS. It isn't available for section 1446(f) withholding.
What does box 4 on Form 8288-A show?
Box 4 shows the federal income tax withheld from the seller on the transfer.
