Box Withholding agent's name: Name, street address, city, state or province, country, ZIP or foreign postal code, phoneThe buyer, entity or fiduciary responsible for withholding.Click to open the row in the table belowBox Withholding agent's U.S. TIN: U.S. taxpayer identification number of the withholding agentSSN, EIN or ITIN.Click to open the row in the table belowBox U.S. TIN of foreign person: U.S. TIN of the foreign person subject to withholdingSSN, EIN or ITIN. If it is missing, still file; the IRS writes to the foreign person and holds the stamped Copy B until it gets a TIN.Click to open the row in the table belowBox Foreign person's name: Name of the foreign person subject to withholdingOne person per form.Click to open the row in the table belowBox Foreign address: Number, street, apt. or suite; city, state or province, country (not U.S.), ZIP or foreign postal codeForeign home address of an individual or foreign office address of an entity. It must be outside the United States; if there is none, enter the country of residence and give a complete mailing address.Click to open the row in the table belowBox Mailing address: Mailing address of foreign person (if different)If provided, the IRS uses it to forward Copy B.Click to open the row in the table belowBox 1: Date of transfer (mm/dd/yyyy)The form instructions say to enter the date of distribution instead if you withheld under section 1445(e)(2), (e)(3) or (e)(6), or section 1446(f)(1), or made the large trust election. Form 8288 line 3 uses the distribution date under Part III only for a partnership that made a distribution.Click to open the row in the table belowBox 2: Gain recognized by foreign corporationOnly a foreign corporation withholding under section 1445(e)(2) completes this box.Click to open the row in the table belowBox 3: Amount realizedThe amount realized by the foreign person named on this form.Click to open the row in the table belowBox 4: Federal income tax withheldThe tax you withheld for this foreign person. This is the amount the foreign person claims as a credit.Click to open the row in the table belowBox 5: Withholding under section: a 1445, b 1446(f)(1)Check the section under which the tax was withheld. Early refunds are only available when box 5a is checked.Click to open the row in the table belowBox 6: Foreign person subject to withholding: a Individual, b Corporation, c Partnership, d OtherFor Other, specify whether the foreign person is a trust or estate.Click to open the row in the table belowBox 7: Country code of foreign person subject to withholdingThe two-letter code from IRS.gov/countrycodes for the foreign home or office address.Click to open the row in the table belowBox 8: Description of property transferredDescribe the property or partnership interest transferred. The line 2 instructions for Form 8288 show the level of detail the IRS expects.Click to open the row in the table belowBox Copy A: For Internal Revenue Service CenterAttach to Form 8288.Click to open the row in the table belowHover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who files Form 8288-A
Anyone who completes Form 8288 must also complete a Form 8288-A for each person subject to withholding under section 1445 or 1446(f)(1). Several Forms 8288-A for one transaction can be filed with one Form 8288. Joint foreign transferors each get one, with the withholding credited as they agree (or evenly if they do not request otherwise by the 10th day after transfer).
The withholding agent attaches Copies A and B to Form 8288 and keeps Copy C. “You do not have to give a copy of this form to the foreign person subject to withholding.” The IRS stamps Copy B and sends it to the foreign person if the form is complete, including the transferor's TIN. The foreign person attaches the stamped Copy B to its U.S. return (Form 1040-NR, 1041, 1065 or 1120-F) to claim the credit; a foreign partnership reports the credit on Form 8804 and attaches the form.
It is not used everywhere. “PTPs and their nominees should use Forms 1042 and 1042-S to report the withholding.” Section 1446(f)(4) withholding by a partnership is reported on Form 8288-C, not 8288-A. A Part V refund claim filed together with Part III, where no section 1446(f)(1) tax was withheld, has no Form 8288-A attached.
Box by box
| Box | What it is | Notes |
|---|---|---|
| Withholding agent's name | Name, street address, city, state or province, country, ZIP or foreign postal code, phone | The buyer, entity or fiduciary responsible for withholding. |
| Withholding agent's U.S. TIN | U.S. taxpayer identification number of the withholding agent | SSN, EIN or ITIN. |
| U.S. TIN of foreign person | U.S. TIN of the foreign person subject to withholding | SSN, EIN or ITIN. If it is missing, still file; the IRS writes to the foreign person and holds the stamped Copy B until it gets a TIN. |
| Foreign person's name | Name of the foreign person subject to withholding | One person per form. |
| Foreign address | Number, street, apt. or suite; city, state or province, country (not U.S.), ZIP or foreign postal code | Foreign home address of an individual or foreign office address of an entity. It must be outside the United States; if there is none, enter the country of residence and give a complete mailing address. |
| Mailing address | Mailing address of foreign person (if different) | If provided, the IRS uses it to forward Copy B. |
| 1 | Date of transfer (mm/dd/yyyy) | The form instructions say to enter the date of distribution instead if you withheld under section 1445(e)(2), (e)(3) or (e)(6), or section 1446(f)(1), or made the large trust election. Form 8288 line 3 uses the distribution date under Part III only for a partnership that made a distribution. |
| 2 | Gain recognized by foreign corporation | Only a foreign corporation withholding under section 1445(e)(2) completes this box. |
| 3 | Amount realized | The amount realized by the foreign person named on this form. |
| 4 | Federal income tax withheld | The tax you withheld for this foreign person. This is the amount the foreign person claims as a credit. |
| 5 | Withholding under section: a 1445, b 1446(f)(1) | Check the section under which the tax was withheld. Early refunds are only available when box 5a is checked. |
| 6 | Foreign person subject to withholding: a Individual, b Corporation, c Partnership, d Other | For Other, specify whether the foreign person is a trust or estate. |
| 7 | Country code of foreign person subject to withholding | The two-letter code from IRS.gov/countrycodes for the foreign home or office address. |
| 8 | Description of property transferred | Describe the property or partnership interest transferred. The line 2 instructions for Form 8288 show the level of detail the IRS expects. |
| Copy A | For Internal Revenue Service Center | Attach to Form 8288. |
| Copy B | Send to Internal Revenue Service Center (for use by foreign person subject to withholding) | Attach to Form 8288. The IRS stamps it and forwards it to the foreign person. |
| Copy C | For withholding agent | Keep for your records. |
Due dates
| What | Due | Notes |
|---|---|---|
| Copies A and B with Form 8288 | 20th day after the date of transfer | Same due date as Form 8288; for a pending withholding certificate, the 20th day after the IRS mails the certificate or denial. |
| Joint foreign transferors' credit request | 10th day after the date of transfer | Without an agreement, the withholding is divided evenly among the foreign transferors. |
| Foreign person's U.S. return | The return's normal due date | Attach the stamped Copy B to Form 1040-NR, 1041, 1065 or 1120-F (foreign partnerships: Form 8804). An early refund application does not change the return due date. |
Penalties
The instructions state no separate penalty for Form 8288-A. It travels with Form 8288, so the Form 8288 penalties apply to the filing: section 6651 for failure to file or pay when due, collection of the tax and interest from a withholding agent that did not withhold, up to $10,000 under section 7202 for willful failure to collect and pay over, and the section 6672 penalty on responsible persons.
An incomplete Form 8288-A has a practical cost for the seller. Without the transferor's TIN, the IRS does not provide a stamped Copy B, and the foreign person needs the stamped copy to claim credit for the tax.
Corrections
Form 8288-A (Rev. January 2023) has no corrected checkbox, and the Instructions for Form 8288 do not give a separate correction procedure for it. The only amendment step in the instructions is the amended return box on Form 8288 itself. Because Form 8288-A is filed only as an attachment to Form 8288, a correction is made in that filing.
A missing TIN is not fixed by refiling. When the transferor gives the IRS a TIN in response to the IRS letter, the IRS provides the transferor with the stamped Copy B.
Where it goes wrong
- A U.S. address for the foreign person. The home or office address must be outside the United States. Use the mailing address line for a separate address where Copy B should go.
- Leaving off the foreign person's TIN. The form is still filed, but the IRS does not stamp Copy B until it has the TIN, which delays the seller's credit.
- Completing box 2 when it does not apply. Only a foreign corporation withholding under section 1445(e)(2) reports gain recognized.
- The wrong date in box 1. The form instructions call for the date of distribution, not the date of transfer, for section 1445(e)(2), (e)(3) and (e)(6) withholding, for section 1446(f)(1) and for large trust elections. Match the date to line 3 of Form 8288.
- Box 6 Other without detail. Specify whether the foreign person is a trust or estate.
- Using 8288-A for PTP interests or section 1446(f)(4). PTPs and nominees report on Forms 1042 and 1042-S; section 1446(f)(4) partnership withholding goes on Form 8288-C.
Questions people ask about Form 8288-A
Do we have to give the foreign seller a copy of Form 8288-A?
No. You attach Copies A and B to Form 8288 and keep Copy C. The IRS stamps Copy B and forwards it to the foreign person at the address on the form.
How does the foreign seller get credit for the tax withheld?
By attaching the stamped Copy B to a U.S. return reporting the sale as effectively connected income: Form 1040-NR, 1041, 1065 or 1120-F. A foreign partnership reports the credit on Form 8804 and attaches Form 8288-A.
Can the seller get the money back before filing a return?
For section 1445 withholding only (box 5a), if box 4 exceeds the maximum tax liability. The seller first obtains a withholding certificate, then sends Ogden a statement with its name, address and TIN, the amount required by the certificate, the amount in box 4 (with a copy of the form) and the refund amount. “Caution: The early refund procedures discussed next are not available for withholding under section 1446(f)(1) or 1446(f)(4).” The return is still required.
What if the foreign seller has no TIN?
File Forms 8288 and 8288-A anyway. The IRS writes to the transferor asking for a TIN and how to get one, and provides the stamped Copy B once it receives the TIN.
Why is Form 8288-A dated January 2023 when Form 8288 is January 2026?
The January 2023 revision is still the current Form 8288-A. The January 2026 revision of Form 8288 added direct deposit lines 22b to 22d, and the Instructions for Form 8288 (Rev. January 2026) cover both forms.
Other employer, withholding and ACA forms
Payroll and employment tax returns: W-4 · 941 · 941-X · 944 · 943 · 940 · W-2 · W-3 · W-2c · 8027
Withholding returns: 945
Foreign withholding and FATCA returns: 1042 · 1042-T · 8966 · 8804 · 8805 · 8813 · 8288
Health coverage (ACA) returns: 1095-C · 1094-C · 1095-B · 1094-B
Paper transmittal: 1096
These forms on the comparison table · Information returns (1099 series)
Sources: Form 8288-A (Rev. January 2023), including Instructions for the Foreign Person Subject to Withholding and Instructions for the Withholding Agent; Form 8288 (Rev. January 2026); Instructions for Form 8288 (Rev. January 2026, dated Nov. 4, 2025).