Form 8288 was previously processed at the Philadelphia Submission Processing Campus (PSPC). It is currently processed at the Ogden Submission Processing Campus (OSPC). The Non-Master File (NMF) Form 8288 returns are processed at the Kansas City Submission Processing Campus (KCSPC).

Also, IRM 3.21.25, Miscellaneous Tax Returns, is used in conjunction with this IRM for processing Form 8288-A Statement of Withholding on Certain Dispositions by Foreign Persons, which is attached to Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.

Form 8288 is processed to the BMF under:

There is no official extension form for Form 8288.

The Return Due Date (RDD) for Form 8288 is 20 days after the DOT, or, 20 days from the date the withholding certificate, or notification denying the application for a withholding certificate, was mailed by the IRS.

New IRC 1446(f) was added by section 13501 of "the Tax Cuts and Jobs Act," P.L. 115-97 (the "Act," ), which was enacted on December 22, 2017. Section 13501 of the Act also added new section 864(c)(8). On April 2, 2018, the Department of the Treasury and the Internal Revenue Service released Notice 2018-29, 2018-16 I.R.B. 495, which provides temporary guidance under IRC 1446(f) for the disposition of a partnership interest that is not publicly traded and announces an intent to issue regulations under IRC 1446(f). On May 13, 2019, the Department of the Treasury (Treasury Department) and the Internal Revenue Services (IRS) issued proposed regulations under IRC 1446(f) (84 FR 21198). On November 30, 2020, the Treasury Department and the IRS published final regulations (TD 9926) in the Federal Register (85 FR 76910) under IRC 1446(f). The Treasury Department and the IRS have determined that, until other guidance, or forms and instructions have been issued under IRC 1446(f), transferees required to withhold under IRC 1446(f)(1) must use the rules in IRC 1445 and the regulations thereunder for purposes of reporting and paying over the tax. The forms specified in those rules include Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, and Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons

Internal Revenue Code (IRC) IRC 1445 and IRC 897 regulations provide the authority for withholding of tax on dispositions of certain U.S. Real Property Interests (USRPI) by a foreign seller and taxation of nonresident alien individuals and foreign corporations on sales or other dispositions of U.S. real property interests.

New IRC 1446(f) was added by section 13501 of the Tax Cuts and Jobs Act, P.L. 115-97, which was enacted on December 22, 2017. Section 13501 of the Act also added new section 864(c)(8). Notice 2018-08, 2018-7 I.R.B. 352, and Notice 2018-29, 2018-16 I.R.B. 495, have been issued. Regulations under section 1446(f) were issued. They generally apply to transfers of non- publicly traded partnership interests that occur after January 29, 2021. Notice 2021-51 provides the regulations applicable to transfers of publicly traded partnership interests and withholding under section 1446(f)(4) will apply to transfers of occurring on or after January 1, 2023.

Policy statements for Submission Processing are contained in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

The Director, SP Office monitors operational performance for the Submission Processing campus.

The Operations Manager monitors operational performance for their operation.

The team manager/lead monitors and makes sure employees have the tools to perform their duties.

The team employees follow the instructions contained in this IRM and keep IRM procedures updated.

Program Goals: Correct all errors identified by the Service Center Replacement System (SCRS).

Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Error Resolution Department reports. Daily, weekly, and periodic reports are available to management through Control-D Web Access to manage inventory and capture data for program planning and review.

Program Effectiveness: The program goals are measured by the following reviews:

All tax examiners must submit a management approved Business Entitlement Access Request System (BEARS) request to gain access to the Service Center Replacement System (SCRS).

Tax returns in SCRS are worked on a First In First Out (FIFO) basis as they are received from input systems through the General Mainline Framework (GMF).

Acronyms and a glossary of terms can be found in Exhibit 3.22.261-7.

The following job aids were developed to help tax examiners in their work:

The following are IRMs related to this IRM:

The Customer Account Data Engine (CADE) 2 Program Office in headquarters is charged with the primary goal to implement a single, modernized programming solution which gives daily processing of taxpayer accounts.

The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

These are the Business Master File (BMF) campus cycles:

BMF transaction posting timeframes are:

Transaction posting dates show a format of YYYYCCDD. YYYY is the year. CC is the posting cycle. Individual Master File (IMF) transactions values for DD are:

It is important to leave a legible "Working Trail" (or "Action Trail" ) using blue ink for those who may work with the return later.

Write all Taxpayer Notice Codes (TPNCs) 90 on the front of the return in the upper left corner (or use Form 12648, Error Correction 90 TPNC). See IRM 3.22.261.20.15, Field 01S - Taxpayer Notice Code, for more information.

If corresponding with a non-suspense letter, "X" and write the corrected money amounts to the left of each original point(s) of error. Write money amounts in dollars only or dollars and cents, as applicable. Arrowing is allowed for money amounts when there are no intervening entries between the arrow and the line to which the money is to be entered.

Leave a working trail on the return when changes are made to the following items:

When working Reject re-inputs, circle out any previous Action Codes shown on the front of the return, if no longer applicable.

When working Rejects, write "Voided" with the date above the DLN in red, when voiding a return.

BMF ID Theft is increasing. If a case is found with attachments or correspondence showing the taxpayer is a victim of "ID Theft" , give the entire case to the manager/lead.

The manager/lead will expedite the case to the Planning and Analysis (P&A) staff for referral to one of the Submission Processing (SP) BMF ID Theft liaisons. The taxpayer must show that they are a victim of "ID Theft" ; do not send cases that are subject to Criminal Investigation (CI), Examination (Exam), or Fraud review.

The National Taxpayer Advocate has reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Independent Office of Appeals, and Large Business/International (LB&I) Division that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

The SLAs are found at https://irsgov.sharepoint.com/sites/TAS/SitePages/SLA.aspx.

Enter a Correspondence Received Date (CRD) in the right margin of the address line in Line 1c.

Enter the "CRD" date (in YYYYMMDD format) except in the following situations:

If there is no reply edit document with CCC "3."

IF the error condition involves an Illegible or Missing Name and/or Address, and the required data cannot be perfected through research of the document, then:

Rejects will input a Notice of Action on the Master File as discussed below by using IDRS Command Code REQ77/FRM77.

Compliance functions secure returns from the taxpayer and also prepare returns if the taxpayer does not provide them.

Compliance notates:

When the taxpayer does not file a required return, IRC 6020(b) is the authority for the IRS to prepare the return.

These returns are identified by the notation: "PREPARED AND SIGNED UNDER THE AUTHORITY OF SECTION 6020(b) OF THE INTERNAL REVENUE CODE" which is located in the center bottom of Page 1 of the return.

These returns are identified by the notations: "TC 59X" or "ICS."

These returns are identified by the notation "SFR" or "SUBSTITUTE RETURN" on Page 1.

These returns are identified by the notation: "Process as Original" on Page 1 of the return and a Form 13133, Expedite Processing Cycle, attached with the "Delinquent Return" box checked.

Businesses use frivolous arguments for expressing dissatisfaction with the substance, form or administration of the tax laws by trying to illegally avoid or reduce tax liabilities. See IRM 25.25.10, Frivolous Returns Programs, and Exhibit 3.22.261-5, Potential Frivolous Arguments for Examination Review, for a list of recognized frivolous arguments made by businesses.

Review the return to decide whether it appears to be a frivolous return.

Do not consider the following returns as frivolous, unless there is other evidence of a frivolous argument:

Criminal Investigation (CI) investigates potential criminal violations of the Internal Revenue Code (IRC) and related financial crimes. Criminal violations of the IRC include willful attempts to evade or defeat the income tax. Criminal tax violations also include the willful failure to collect or pay over tax and false claims for refunds based on bogus return information.

If CI has stamped the return, do not send for further CI action.

For returns with refund claims ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, do the following:

Because of the repetitive nature of the ERS/Rejects function, ERS/Rejects Tax Examining Technicians often recognize income tax return data which is outside of the norm for data found on similar returns for each income tax return type. If ERS finds return characteristics not meeting Audit Code or Exam referral criteria it considers suspicious, CI is available to review the referral.

If a suspicious return is found, and there is no sign Code and Edit (C&E) made a copy and sent to CI Referral, do the following:

If the return fits other criteria (e.g., Frivolous Argument), take proper action.

The primary goal in identifying tax returns for examination is to promote the highest degree of voluntary compliance. Examination gives support and helps Submission Processing (SP) with any questionable return found during processing. Exam has several programs and tolerance criteria already found in several IRM sections. SP can refer any questionable return to Exam, unless prohibited by instructions currently found in several IRMs.

A listing of documents on which the transcribed data failed one or more of the consistency, math verification, or validity tests in the computer program.

The register is made up of Sections and Fields that are directly or indirectly related to the Data Sections and items transcribed and input to the computer.

An error or reject record that has had a correction record input but still contains an invalid or math error condition requiring correction.

A part or segment of a record containing data fields related to a specific schedule or part of the source document.

Each Section is identified by a two-digit numeric section number.

A specific item transcribed from a form, schedule, or other document.

Each Field may contain data, or be blank, and is identified by an Alpha/Numeric Field Designator.

A special symbol which means the end of a field.

It appears at the end of a field, even if no data is in the field.

A field that ends with a field breaker is known as a "Variable field."

In addition to indicating the end of a field, the field breaker can also mean if the amount of money in the field is positive (+) or negative (-). If it is not a money field, and a field breaker is required, a "+" is used.

If it is necessary to change a field breaker on the error register (both for Error Resolution System (ERS) and Rejects) then:

Some fields (noted in the text) do not end with a field breaker. There is nothing to show the end of these particular fields. This type of field is known as a "Fixed field."

When data is entered into a fixed field on the error register, and the data does not completely occupy the allotted number of spaces for the fixed field, then the unused spaces must be accounted for by entering the number of unused spaces in a circle immediately (See Figure 3.22.261-4, Potential Frivolous Arguments for Examination Review) after the last character entered. This is most commonly required in the name control, but also occurs if the entry in a non-essential fixed field is deleted.

Action Codes (AC) are used to show specific information is missing or the record needs to be rejected from processing. The AC must contain enough details to show if correspondence should be sent to the taxpayer or which specific in-house research or action is required.

Three general types of errors that will cause a record to print on the Error Register are:

Error Register fields are identified by a letter designation in the left most position of the field. See IRM 3.22.261.20, Section 01- Form 8288, and IRM 3.22.261.21, Section 02 - Form 8288.

On the Error Register, an asterisk "*" designates an invalid field.

However, any field may be corrected even if not designated invalid.

When making corrections to the Error Register, the correction must also be made to the corresponding area on the return.

When an invalid or math error condition is present, determine whether correction of the transcription errors resolve the situation.

An invalid correction attempt error is caused by:

A complete description of invalid attempts may be found in IRM 3.12.38, BMF General Instruction.

When an invalid correction attempt is detected, "AA" is printed to the right of the Batch Number on the Document Identification Line of the Loop Error Register.

If the cause of the invalid correction attempt can be determined, correct the Loop Register as if no attempt had been made to correct it.

If the cause of the invalid correction attempt cannot be determined, enter Action Code "7."

When correcting dates or tax periods use the following formats:

The month value edited must be in the range 01-12.

The day value edited must be in the range 01-31.

Always edit the tax period.

Name fields permit the entry of up to 40 characters.

Valid characters are alpha (a-z) and numeric (0-9).

Entries in this field may be one of the following:

The valid characters are numeric 0-9.

Form 8288 Only: When the TIN entered is an SSN, IRSN or an ITIN, a TIN Type indicator of "0" must be entered immediately to the right of the TIN. If the TIN entered is an EIN, the TIN Type field is to be left "blank."

If more than one TIN is entered in a field:

If the filer does not provide a TIN on Line 1b, correspond using IDRS Letter 3104C. However, first:

Be sure to enter the correct TIN Type indicator "0" after each SSN, ITIN, or IRSN number.

These instructions apply to the following fields:

This is a 35-position field which must be present.

Valid characters are alpha (a-z) and numeric (0-9).

If both a P.O. Box and a Street Address are shown on the return, enter the street address into the error register field.

Both domestic (U.S.) and foreign addresses should include:

If necessary, abbreviate the street address.

This is a 22-position field for which an entry must be present. Valid characters are, alpha (a-z), and/or foreign country code.

Research the ZIP Code directory to determine the city and/or state if the address is a U.S. address, and the ZIP Code is present.

If the city and/or state cannot be determined from the ZIP Code or other available information (i.e., envelope, if attached or telephone contact, if a number is provided) enter the filer's address to the address line.

If the city listed is a major (U.S.) city, enter the Major City Code (MCC) in place of the city and state information.

Major City codes are not available for foreign cities, except "XJ" for San Juan, PR.

The foreign city will also be entered in the city field, followed by the province code, and foreign country code. Use the foreign country code. See Document 7475 (State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries).

If the address is a foreign address which includes a Province designation,

State fields are two-position fields for which entries must be present for all U.S. and U.S. territories addresses.

Valid characters are alpha (a-z).

When the address is a non-possession foreign country, enter a period followed by a space into the State Code field.

Figure 3.22.261-2

Correcting Field 01-L with Period BlankThis figure illustrates the correction of State code Field 01-L when a foreign address is present. It has a sample of the error register Field 01-K and 01-L. The error register part of this figure shows the following example in Section 01, Field 01K and 01-L. It reads:If there is no state code because the address is a foreign address, enter a period (.) in Field 01-LAction Code 6 is edited to the left of the section number.Section number 01 is at the beginning of the section 01 field designators.Giza+*L +A period blank is edited above field designator letter L. The bottom half of this figure displays a completed Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.Top quarter of Form 8288 U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.Line 1a, Name of buyer or other Transferee responsible for withholding. See instructions: Mr. Oak AshLine 1b US TIN: 00-0202020Line 1c Street address, apt., or suite no., or rural route. Do not use P. O. Box: 30, Cedar PathLine 1d City or Town, State, and Zip Code: Tamarisk, Giza, 43210 EgyptLine 2 Description and location of property acquired: Empty Lot - 5864, Herring FallsLine 2 Row 2: Tamarisk, Giza, 43210 Egypt

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These are 12-position fields for which entries must be present for U.S. addresses.

The valid characters are alpha (a-z) and numeric (0-9).

The U.S. ZIP Code must contain at least five and may contain up to twelve characters.

If the address is a U.S. address and the ZIP Code is missing or incomplete,

If the address is a foreign address, enter the foreign Postal (ZIP) Code.

U.S. and Australian addresses must include numeric Postal Codes.

Whenever there is a period in the first position of the state code field (foreign address), no Zip Code can appear in the zip code field, or the field will be invalid.

Zip Codes for U.S. territories are considered U.S. Zip Codes and must appear in the Zip Code field.

Up to ten Computer Condition Codes (CCC) may be entered.

An entry may or may not be present in the CCC field.

Only the following characters are valid: D, G, O, R, U, W, X, 3, 4, or 7.

See IRM 3.22.261.20.14, Field 01R - Computer Condition Code, for descriptions.

These are 12-position fields for which entries may or may not be present, depending on the requirements of the particular field.

Valid characters are numeric (0-9) or blank.

Entries are entered in dollars and cents.

Form 8288 is a two-page tax return used to show tax withheld from certain transactions and said amounts paid to the IRS.

Form 8288 is also considered a transmittal form for Form 8288-A and Form 8288-C.

There are no:

There are only two sections which make up the record for the Form 8288 error register, which is processed in the SCRS and Rejects areas.

Prior to tax period 200512 (Date of Transfer 12/13/2005), Form 8288 was processed to the NMF.

The valid DLN will begin with "98140 in PSPC, 60140 in OSPC, 17641 in CSPC - NMF, and 09641 in KCSPC - NMF."

The MFT is "17."

The Program Code is "11330."

The tax period can show months 01-12.

All money amounts are in dollars and cents.

This is an 11-position field, which may or may not be present.

The valid characters are numeric 0-9, or blank.

It is entered in the top right corner of Form 8288 and will have a “green rocker” below the amount.

It is entered in dollars and cents, and must be positive.

The field shows the amount of remittance paid with Form 8288.

This field cannot be corrected with an Action code "6" . If there is an error, SCRS will reject the return and Rejects will re-input the return indicating the correct amount of remittance on the Form 3893, Re-Entry Document Control, (in the "credit box" ).

This field is invalid when there is no amount of total tax in Field 02I or when Field 02I underprints zero. Entering the tax into Field 02I or correcting the record (such as entering the correct amount into Field 02H) to eliminate the zero 02I underprint will clear the invalid condition in Field 01A.

This is a six-position field which must be present.

Valid characters are numeric (0-9).

It is found in the upper, right corner of the return, to the right of the return title.

It is entered in YYYYMM format.

The earliest valid tax period for Form 8288 is 200512.

The tax period is determined from the Date of Transfer (DOT), (Line 3 of Form 8288). The month and year of the DOT will be the month and year of the tax period.

ERS will reject the return if the tax period is earlier than 200512. These returns should be transshipped to the KCSPC Accounting Branch NMF for processing. See IRM 3.22.261.11, Pre-Master File Processing of Form 8288.

Form 8288 is due to the IRS 20 days after the date of transfer (DOT), or 20 days from the Date of Withholding Certificate (if applicable).

Form 8288 is an ad-hoc return. This means each return is filed to reflect a particular transaction and not as a general summary of a year’s income, etc. Because of this there is no filing requirement (on INOLE) and is never considered (or coded) as a final return.

If the tax period is later than the current date, compare the tax period to the DOT to be sure it is correct. If it is correct, ERS will reject the return (Action Code "3" ) and Rejects will hold it until the first day after the month of the tax period, when it will be worked.

Because each Form 8288 reflects only one specific transaction, it is possible more than one return could be filed by the same taxpayer for the same tax period. This is not a concern for ERS or Rejects, as it will be handled by other areas.

This is a 40-position field which must be present.

Valid characters are alpha (a-z), and numeric (0-9).

It is located on Line 1a.

Code and Edit will have underlined the Name Control.

This name can be a person, corporation, trust, estate, partnership, Escrow Company, Title company, etc.

If the name is missing or illegible, research IDRS using Command Codes INOLE and ENMOD.

If the name and TIN are both illegible, reject the return with Action Code "3" and send to Entity.

Use Action Code "6" to correct any errors.

This is a four-position field which must be present.

Valid characters are alpha (a-z), and numeric (0-9).

It is derived from the name on Line 1a.

Field 01D is a fixed field (there is no field breaker). If it is necessary to enter or correct this field and the name control has less than 4 alpha or numeric characters, it will be necessary to enter the number of unused spaces in a circle immediately after the entry.

Figure 3.22.261-4

Correcting Name Control Field 01-DThis figure illustrates the correction of a fixed field on the error register when the data entered contains incorrect or less characters than what should appear in the field. For example: the taxpayers correct name control is FIR, however, the error register shows FOR in Field 01-D. The tax examiner crosses out the incorrect name control FOR, and edits the correct name control FIR above the crossed-out name control with a number 1 inside a circle edited next to the correct name control. The one in a circle signifies there is one unused space in Field 01-D. Remember, the name control is a 4-character field. An Action Code 6 is also edited in the right outside margin of the Section Number 01.Another example is illustrated in this figure. The example is: the taxpayers correct name control is TI, however, the error register shows TOI in Field 01-D. The tax examiner crosses out the incorrect name control TOI, and edits the correct name control TI above the crossed-out name control with a number 2 inside a circle edited next to the correct name control. The two in a circle signifies there are two unused space in Field 01-D. An Action Code 6 is also edited in the right outside margin of the Section Number 01.

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If underprinted with a different Name Control (not "XXXX" ):

If the name control underprints with "XXXX," then:

For complete information on individual name controls, refer to Document 7071 (Name Control Job Aid for Individual Master File (IMF) Taxpayers).

For complete information on business entities (corporation, trust, estate, etc.), refer to Document 7071A (BMF Name Control Job Aid).

This is a nine position field which must be present.

The TIN is found on Line 1b.

The valid characters are numeric (0-9).

The TIN can be any of the following: See IRM 3.22.261.18.3, Taxpayer Identifying Numbers (TIN).

If the TIN on the return is other than nine digits, missing, invalid or undetermined, check any attachments to the return for a valid TIN. If none is found, research IDRS using Command Codes NAMEI, NAMES, NAMEB, and NAMEE.

If a valid TIN is found, cross out the invalid TIN on the return, issue IDRS Letter 3875C and enter the correct TIN next to it and into Field 01E on the register. Do not send Letter 3875C when:

If there are more than one TIN on the return, enter or perfect the first TIN present and cross out the other TIN(s).

If the name is a BMF entity (corporation, estate, etc.), forward the return to the Entity function on Form 4227 for assignment of an EIN and enter Action Code "3" on the register.

If it is later than the due date of the return, and the Entity function has assigned a new EIN, enter the Entity assignment date into Field 01O.

This is one-position field which must be present.

The valid characters for this field are "1" , "2" , "3" , and "4" .

The Part Number is entered by Code and Edit in the top left margin of the bold Part I, Part II, Part III, or Part IV block.

Form 8288 is divided into five parts. The taxpayer must complete only one Part of Form 8288.

If the taxpayer completes Part I, Field 01G will have a "1."

If the taxpayer completes Part II, Field 01G will have a "2."

If the taxpayer completes Part III, Field 01G will have a "3."

If the taxpayer completes Part IV, Field 01G will have a "4."

If more than one Part is completed by the taxpayer, enter"1" in Field 01G if an entry appears in Field 02H. Otherwise, enter a "2" in Field 01G.

Description - Field 01H is located in the Entity Section of the return.

Valid Condition - Field 01H has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).

Invalid Condition - Field 01H is invalid if any of the following conditions are present:

Correction Procedures: Correct coding and transcription errors.

Use Action Code "6" to correct any errors.

This is a 35-position field that may or may not be present. The valid characters are alpha (a-z), numeric (0-9), hyphen/dash (-), slash (/) and blank.

This field must be used for foreign addresses. If the entire address does not fit, continue entering the address in the "Street Address" field. Abbreviate where possible to contain address to the two lines.

Figure 3.22.261-5

Correcting Foreign Address Field 01JThis figure illustrates the correction of Field 01-J on the error register when the address is too long. It has the entity part of Form 8288, Part I, Line 2, and a sample of the error register Field 01J.The Form 8288 entity part reads: Ash and Co as the transferee's name on Line 1a.00-1234567 as the transferee's EIN at the end of Line 1b.Petunia Orchid 18881 Yellow Melon Sycamore 5 as the street address on Line 1c.A54321 Munich as the city on Line 1d.Germany as the country on Line 1d, after the city name.The error register part of this figure shows the following example in Section 01, Field 01I and 01J. Field 01I reads: 01... I Petunia Orchid 18881+and Field 01J reads:Yellow Melon Sycamore 5+...When the address is more than 35 characters, divide the address roughly in half and put the first part into Field 01-I and the second part into Field 01J. If it is necessary to abbreviate, be careful.

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Although a foreign address will usually require this field, overly long U.S. addresses can also be entered, beginning in Field 01I and continued into Field 01J.

If the entire address fits into Field 01J, then Field 01I must be blank.

Do not enter a U.S. address into Field 01I, and leave Field 01J blank. Field 01J must have an entry or it will be invalid.

This is a 35-position field which must be present.

The valid characters are alpha (a-z), numeric (0-9), hyphen/dash (-), slash (/) and blank.

This field must be used for the address. If the entire address requires 35 or less spaces, then the entire address will fit into this field. Otherwise, abbreviate where possible.

See IRM 3.22.261.18.4, Street Address, for more instructions.

This is a 10-position field which may or may not be present.

The valid characters are, "numeric 0-9," and "blank."

The telephone number is found on Line 1e, after the City line.

Only the telephone number of a U.S. address or U.S. possession is entered. Do not enter a foreign telephone number, especially if the address is foreign.

If the number is not legible, or if there is any doubt about a digit in the number, leave Field 01N blank.

This is an eight-position field that may or may not be present.

The valid characters are numeric (0-9).

The format of the CRD is YYYYMMDD.

The CRD is entered in the right margin of the street address Line 1c on Form 8288.

The CRD must be later than the due date of the return.

This field must not be present if CCC 3 is present in Field 01R.

If the reply was not date stamped, use the postmark date from the envelope the reply came in.

The field can also contain the date Entity assigned a TIN to the return (the Entity Assignment Date), subject to the same restrictions noted above. This date is usually entered in orange text, next to the TIN assigned.

This is an eight-position field which must be present.

The valid characters are numeric (0-9).

The format of the received date is YYYYMMDD.

The received date is stamped onto the center area of the return.

If the IRS received date was not stamped, enter it in the right-hand area of Line 2 and into Field 01P.

If there is more than one received date on the return, use the earliest date and circle out the other dates.

See IRM 3.22.261.17, ♦Received Date♦, for more information.

The Centralized Authorization File (CAF) indicator is no longer required to be edited. Therefore, Field 01Q will always be blank.

This is a 10-position field which may or may not have an entry.

The valid codes are: D, G, O, R, U, W, X, 3, 4, and 7. CCC U is also used by Code and Edit but it is not valid on the error register.

The CCC is edited in the left outside margin of Form 8288, Line 2.

CCC "D" is used when reasonable cause exists for waiver of the failure to pay penalty.

CCC "G" is used to identify an amended return.

CCC "O" means a pre-settlement manual refund was paid.

CCC "R" means a delinquent return with reasonable cause was filed and does not assess a Failure to File Penalty.

CCC "U" is used to reject the unprocessable return or to issue a manual refund over $1 million dollars.

CCC "W" means the return has been cleared by Statutes. See IRM 3.22.261.8, Statute Of Limitations.

CCC "X" means excess remittance with return or overpayment be applied to another account.

CCC "3" means there was no reply to correspondence sent to a taxpayer by either Code and Edit or Rejects.

CCC "4" means the return was prepared by the IRS under IRC 6020(b).

CCC "7" means the reasonable cause explanation offered by the taxpayer for filing or paying late was denied by the IRS.

Leave "blank" if no CCC is required.

This is a four-position field which may or may not be present.

Valid characters are, "01," "02," and "90."

The Taxpayer Notice Code is entered with Action Code "1" to the left of Section 01 on the error register and in the upper left corner of Form 8288.

The purpose of Field 01S is this is the area where the TPNC will appear after the return has posted. Never enter a TPNC into this field.

Never correct this field if it is invalid. It is not necessary. If the field is invalid because the incorrect TPNC appears in it (this will be on a loop register), ignore it and just re-enter the correct TPNC(s) to the left of Section 01 with Action Code "1."

There are three valid TPNCs:

This is a one-position field which may or may not be used by the tax examiner. It is not found on the return itself, but only on the error register.

The valid characters are "1" or blank.

Enter "1" in Field 01-T if the name control underprints. Make sure the correct name control is not the same as the underprint.

If the correct name control is the same as the underprinted name control, leave Field 01T blank.

Entity Underprint Codes "2" and "3" do not apply to this program because the tax period does not underprint.

A signature (withholding agent/transferee, partner, fiduciary, or corporate officer) and jurat is required for all returns except the following:

Do not correspond for a signature on "CII" returns with a Form 13596, Reprocessing Returns, attached.

If a signature is missing, correspond when:

If only the Entity information is present and there are no attachments containing tax data, correspond for a signature using Letter 3104C.

If the jurat is altered or stricken (crossed-out), it may be a frivolous return. See IRM 25.25.10, Frivolous Return Program, shown in Exhibit 3.22.261-5, Potential Frivolous Arguments for Examination Review.

Accept a "signature declaration" (a signature with jurat obtained through IRS correspondence) if attached to the return.

Tax examiners are not handwriting experts. IRC 301.6064-1 allows the IRS to presume the signature on a return, statement or other document is the true signature of the person who actually signed the document.

If the only item missing on a return is the signature, use Form 3104C or other approved Correspondence Action Sheet to correspond and enter Action Code "3."

Correspond one time for the signature. If no response, enter CCC "3."

This is a 35-position field which must be present.

The valid characters are alpha (a-z) and numeric (0-9).

This field is located on Line 2.

The entry in the field will frequently be in the form of an address (street, city, state, ZIP Code); however, it could be descriptions of other types of property, such as in the case of Section 1446(f)(1) withholding on dispositions of non-publicly traded partnership interests. Enter the most important information present on Line 2.

See IRM 3.22.261.18.4, Street Address, for more instructions on entering the address.

This is an eight-position field which must be present.

Valid characters are numeric 0-9.

The format of the field is YYYYMMDD.

The purpose of the Date of Transfer is:

The earliest Date of Transfer that is valid in Field 02B is 12/13/2005.

When a withholding certificate (approved or rejected) is attached, the date on the withholding certificate letter should be on Line 4 (Date of Withholding Certificate) of Form 8288. If the taxpayer attaches a withholding certificate to Form 8288, verify the Date of Withholding Certificate in Field 02C. It is no longer necessary to line through the DOT and edit the new DOT above the original DOT and on the Form 8288 (Line 3) and Form 8288-A (Box 1). If Form 8288-A needs to be corrected, forward a corrected copy to the Code and Edit FIRPTA unit on Form 4227 to update the Form 8288-A database.

It is no longer necessary to edit the original Date of Transfer (DOT) on the top right side of the Form 8288-A. Form 8288 and SCRS programing now calculate the due date of the return based on either the DOT or the Date of Withholding Certificate.

The following table contains a list of withholding certificate letters.

This is an eight-position field which must be present.

Valid characters are numeric 0-9.

The format of the field is YYYYMMDD.

The purpose of the Date of Withholding Certificate is to extend the Return Due Date (RDD) (which is 20 days after the date of the withholding certificate).

This is a three-position field which must be present.

Valid characters are numeric 0-9.

Use the following format for these entries: 001, 002, 010, 011, 999.

If Field 02D is blank, count the number of attached Form 8288-A. You can tell this by seeing how many people are listed as the transferor (foreign seller) in the "Name of Person subject to withholding block."

If for any reason this is not possible, correspond for the correct number using IDRS Letter 3104C. However, if there is no reply to the correspondence, enter "001" in Field 02D.

If the number of Forms 8288-A is 1,000 or more, enter "999" in Field 02D.

If Part IV of Form 8288 is completed, only one Form 8288-C can be attached. Therefore, Field 02D can only have a value of "001."

Figure 3.22.261-6

Number of 8288-A(s) attachedSummary: The following represents a screen shot of Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Part (1). Line entries appear in Quotation Marks. In the upper right corner of Form 8288 you will find the DLN number: 00140-106-01932-5 Line 1a name of buyer or other Transferee responsible for withholding: Alder, Tupelo & Larch LLPLine 1b US TIN: 00-1234567Line 1c Street address, apt., or suite no., or rural route. Do not use P O Box: 1040 Ash WayLine 1d City or Town, State, and Zip Code: Baltimore, MD 21233Line 2 is titled -- Description and location of property acquired: Vacant Lot - 1120 Balsam HWY - Baltimore, MD 21233Line 3 Date of Transfer: 03-22-2024Line 4 Date of withholding certificate: blank.Line 6 Amount subject to withholding: 750,000.Line 7a Amount subject to 10%: 75,000.Line 8 amount withheld: 75,000.The bottom half of this figure displays a completed Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons. Description of Form 8288-A begins at the upper left-hand corner of Form 8288-AWithholding agent’s name, street address, city, state, and ZIP code:Alder, Tupelo & Larch LLP1040 Ash WayBaltimore, MD 21233 Withholding Agent’s Federal Identification Number: 00-1234567The Identification number of Foreign Person subject to withholding appears to the right of the withholding agent’s TIN, but above the name of the foreign person subject to withholding: 000-00-1234Name of Person Subject to Withholding: Holly HemlockForeign Address (number, street, and apt. or Suite No.): 1041 Cedar PlaceCity, province or state, postal code, and country (not U.S.): Vancouver, BC CanadaBox 1 has the Date of Transfer: 03-22-2024Box 2 gain recognized by foreign corporation: is blankBox 3 Amount Realized: $750,000.00Box 4 Federal income tax withheld: $75,000Box 5 withholding under: the checkboxes a 1445 (marked) and b 1446(f) (leave blank).Box 6 has the Person subject to withholding checkbox information: The checkboxes are An Individual (marked), A Corporation (blank), Other (blank)Box 7 country code of person subject to withholding: is blankBox 8 has the Description of Property Transferred: Vacant Lot - 1120 Balsam HWY - Baltimore, MD 21233To the right of box 8 is a box for the taxpayer to list an alternate mailing address, which is {blank}.Form 8288 reflects the total of the attached Form 8288-A. For example, Box 4 of Form 8288-A will show in Lines 7a or 7b (Part I), Lines 11a, 11b, or 11c (Part II), or Line 14a (Part III) of Form 8288. If there is more than one Form 8288- A, the total of all the Box 4 amounts on those Forms 8288-A would be added together and the total entered on Lines 7a or 7b (Part I), Lines 11a, 11b, or 11c (Part II), or Line 14a (Part III) of Form 8288. If the box on Line 7c (Part I), Line 11d (Part II), or Line 14b (Part III) of Form 8288 is checked by the taxpayer, Lines 7a or 7b (Part I), Lines 11a, 11b, or 11c (Part II), or Line 14a (Part III) will be less than 15 percent of Line 6 (Part I), Line 10 (Part II), or Line 13 (Part III) for dispositions after February 16, 2016 or less than 10 percent for dispositions prior to February 17, 2016 and certain post-February 16, 2016 dispositions, see IRM 3.22.261.1.1.1(8) and an approved Withholding Certificate should be attached to the Form 8288.

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This is a 12-position field which may or may not be present if Part II is completed. However, if Part II is completed by the taxpayer, Line 10 will have the amount subject to either 10 percent, 15 percent, or 21 percent withholding tax rate (or 35 percent with a date of transfer before January 1, 2018). Code and Edit will edit a 10 percent, 15 percent, or 21 percent (31 percent for distributions made before January 1, 2018) to the right of Lines 6, 10, or 13.

Valid characters are numeric 0-9, and is entered in dollars and cents. There is no tolerance for this field, so it will come out to ERS.

If Field 02H is blank, look at the attached Forms 8288-A and total the amounts shown in Box 2 of Form 8288-A. Enter this total in Field 02H, of Part II.

If you are unable to determine the "Amount Subject to Withholding at 21 percent" on the attached Forms 8288-A, correspond for the information using IDRS Letter 3104C.

If no response is received, divide the amount in Field 02I by 21 percent (or 35 percent if the DOT is before January 1, 2018), and enter the result in Field 02H (delete entry in Fields 02K and 02G). Use AC "1" and send TPNC 01.

Field 02H is invalid if the entry in Field 01G is "1" . Field 02H is valid only if 01G is a "2" .

Lines 6, 10, and 13 are the Amount Realized fields (Amount subject to withholding) on Form 8288. Code and Edit will edit a 10 percent, 15 percent, or 21 percent (31 percent for distributions made before January 1, 2018) to the right of Lines 6, 10, or 13.

This is a 12-position field which must be present if Line 7b (Part I), Line 11b and Line 11c (Part II) have no entries.

Valid characters are numeric 0-9, and is entered in dollars and cents. There is no tolerance for this field, so it will come out to ERS.

This field must be significant (positive) if Part I is used.

If Field 02F is blank, look at the attached Forms 8288-A and total the amounts shown in the Amount Realized box, which is Box 3 on Form 8288-A. Enter this total in Field 02F.

If you are unable to determine the "Amount Subject to Withholding at 10 percent" on the attached Forms 8288-A, correspond for the information using IDRS Letter 3104C.

If no response is received, and the amount withheld is for a disposition prior to February 17, 2016, or the sale of a personal residence where the amount realized is $1 million or less, divide the amount in Field 02I by 10 percent. Enter the result in Field 02F (delete entry in Fields 02K and 02G). Use Action Code "1" and send TPNC 01 Otherwise, divide the amount in Field 02I by 15 percent, and enter the result in Field 02F (delete entry in Fields 02K and 02G). Use Action Code "1" and send TPNC 01.

Lines 6, 10, and 13 are the Amount Realized fields (Amount subject to withholding) on Form 8288. Code and Edit will edit a 10 percent, 15 percent, or 21 percent (31 percent for distributions made before January 1, 2018) to the right of Lines 6, 10, or 13.

This is a 12-position field which must be present if Line 7a (Part I), Line 11a and Line 11c (Part II), and Line 14a (Part III) have no entries.

Valid characters are numeric 0-9, and is entered in dollars and cents. There is no tolerance built into the program for this field, so it will come out to ERS.

If Field 02E is blank, look at the attached Forms 8288-A and total the amounts shown in Amount Realized box, which is Box 3 of the Form 8288-A. Enter this total in Field 02E, of Part II. See IRM 3.22.261.21.6.

If you are unable to determine the "Amount Subject to Withholding at 15 percent" on the attached Forms 8288-A, correspond for the information using IDRS Letter 3104C.

If no response is received, and the amount withheld is for a disposition after February 16, 2016, and it’s not for the sale of a personal residence where the amount realized is $1 million or more, divide the amount in Field 02I by 15 percent. Enter the result in Field 02E (delete entry in Fields 02K and 02G). Use AC "1" and send TPNC 01. Otherwise, divide the amount in Field 02I by 10 percent, and enter the result in Field 02F (delete entry in Fields 02K and 02G). Use Action Code "1" and send TPNC 01.

This is a 12-position field that must be present. This Field is found on Lines 7a, 7b, 7c, 11a, 11b, 11c, 11d, 14a, or 14b of Parts I, II, and III.

The valid characters are numeric 0-9, and must be in dollars and cents.

This field contains the amount of FIRPTA or Section 1446(f)(1) tax due (the amount of money required to be withheld at source from the transaction sale of the USRPI or dispositions of non-publicly traded partnership interests).

Field 02I cannot be less than zero.

Field 02I will underprint when it is less than 10 percent for dispositions prior to February 17, 2016 and certain post-February 16, 2016 dispositions, or underprint when it is less than 15 percent for dispositions after February 16, 2016, or less than 21 percent (Field 02H Part II), and both Fields 02K and 02G are not "blank," or do not contain a "1."

This is a 12-position money field, showing the computer calculation of the FIRPTA or Section 1446(f)(1) tax, when different from the taxpayer’s figure.

Field 02I is in dollars and cents.

Field 02I will underprint:

Accept the taxpayers (AC "0" ) figure if the difference in tax and the computer underprint is NOT greater than ≡ ≡ ≡ ≡ ≡ ≡.

This is a one-position field which may or may not be present.

The valid characters are 1, 2 and Blank.

The Bypass Indicator is edited in the outside right margin of Line 8 (Part I), Line 12 (Part II), or Line 15 (Part III). See IRM 3.22.261.21.11 (3), Field 02G - Reduced Withholding Amount Indicator (RWI), Line 7c - Part I, Line 11d - Part II, or Line 14b - Part III.

Definition:

This is a one-position field which may or may not be present.

Valid characters are 1 and blank.

Description:

If Field 02E or 02F is significant, and the amount in Field 02I is less than 10 or 15 percent of Field 02E or 02F Part I, II or III, or 21 percent of Field 02H Part II, then review Form 8288 and look for a copy of a withholding certificate. If one is attached, enter a "1" in Field 02K and 02G with an AC "6." Otherwise, leave "blank."

Leave Fields 02K and 02G "blank" when a withholding certificate is not attached, and Field 02I, (Part I, Part II, and Part III) is 10 or 15 percent of the amount realized in Field 02F or 02E (Part I, II or III).

Leave Fields 02K and 02G "blank" when a withholding certificate is not attached, and Field 02I, (Part I or Part II) is 21 percent of the amount subject to withholding in Field 02H Part II with an AC "6."

This is a one-position field which may or may not be present.

The valid characters are:

The field is located only in Part II on Line 9.

Enter a "1" in Field 02J when the large trust election checkbox is marked. Enter AC "6."

Figure 3.22.261-7

Large Trust ElectionThis figure illustrates the manual correction of Field 02J to report a 21 percent tax rate when the large trust election checkbox is checked. The error register part of this figure shows the following example in Section 02, Field 02E, 02F, 02H, 02I (and underprint), and 02J. It reads: Action Code 6 is edited to the left of the section number.Section number 02 is at the beginning of the section 02 field designators.E 10,000,000+F+G 210,000++J,100,000 {this is the Field 02I underprint}K 12,100,000 is in the upper right corner.Enter the taxpayer’s tax into Field 02-M and a 1 in Field 02-K if the taxpayer is using the 21 percent tax rate. The taxpayer may have placed the amount realized on the wrong line, or forgot to check the LTE checkbox.

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This is a 12-position field which may or may not be present.

Field 02L is located in Part IV on Line 18.

Field 01G needs to have a value of 4 for the amount in Field 02L to be valid.

Field 02L cannot be blank if Field 01G has a value of 4.

This is a 12-position field which may or may not be present.

Field 02M is used to override the taxpayers computed tax calculation when different than the computer calculation (underprint).