Transferees or partnerships (if a transferee fails to withhold) that are required to withhold part of the amount realized use this form with Form 8288 to report certain information about the transaction and the seller. Current revision Form 8288-C PDF Recent developments Using EFTPS to submit payments -- 17-OCT-2024 Other items you may find useful All Form 8288-C revisions About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities About Publication 519, U.S. Tax Guide for Aliens Other current products Related items About Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons About Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons About Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
