No Withholding Certificate - Not SubstantiatedThe top part (a.k.a. Part I) of the figure illustrates the editing of a current Form 8288 when NO withholding certificate is attached. The DLN of the return appears in the upper right corner of the return. It reads as: 00140-015-00012-5A received date stamp is present with the date of 01102025The tax period 202412 is edited in red and to the right of the title of Form 8288.Line 1a name is Hemlock Inc. The name control Heml is underlined in red.Line 1b TIN is 00-7654321.Line 1c address is 5023 Elm St.Line 1d City, State, and Postal Code is Atlanta, GA 30304.Line 2 Description and location of the U.S. real property interest acquired, transferred or distributed or description of transferred partnership interest reads: Commercial Bldg. with land in Wilmington De. Commercial Bldg. is underlined in red.Computer Condition Code X is edited in the left margin at the bottom of Line 2.Line 3 Date of Transfer reads: 12/28/24 {The year 24 is circled in red and the full year is edited to the right to read as 2024.Line 4 Date of withholding certificate is 01/05/25. It is circled in red.Line 5 Number of Forms 8288-A attached reads: 1Edited to the left of the Part I is the number 1.Line 6 Amount subject to withholding is $20,000.00 which is underlined with edited 15% to the right of the line.Line 7c checkbox is checked and circled in red.Line 7c withholding at an adjusted amount is $100.00.Line 8 Amount Withheld is: 100.00Edited to the left of the Part II is the number 2.Line 10 amount subject to withholding is $20,000.00 which is underlined with edited 15% to the right of the line.Line 11d checkbox is checked and is circled in red.Line 11d withholding at an adjusted amount is $1,000.00.Line 12 amount withheld is $1000.00.This bottom part (a.k.a. Part II) of the figure illustrates the editing of Form 8288 claiming a Large Trust Election (LTE). A LTE must pay a 21 percent FIRPTA tax. Line 3 reads: Date of Transfer 12/28/24 {The year 24 is circled in red and the year is edited in its entirety to the right of the year to read as 2024.No Reduced withholding or Bypass Indicator is edited because the tax on Line 6 ($1000) is less than 21 percent of Line 5c, amount subject to withholding at 21 percent (20000) and no reduced withholding certificate is attached. Note: The entry of $20000 on Line 5d means a withholding certificate should be attached, but since it isn't, the reduced withholding indicator is not edited and the amount is arrowed up to Line 5a since the LTE checkbox on Line 5e is marked.