№ files_lp_4_process_3_067762
Instructions and regulatory guidance for withholding U.S. taxes on sales or exchanges of U.S. real property interests and partnership interests by foreign persons, including estimated reporting burden and compliance procedures.
Year: 2019
Agency: Internal Revenue Service
Document type: Tax information collection notice
Forms: 8288, 8288-A, 8288-C
Regulation reference: REG-105476-18
Purpose: Reporting and withholding of U.S. tax on dispositions by foreign persons
Affected parties: Foreign persons, partnerships with foreign partners, U.S. transferees
OMB Control Number: 1545-0902
Estimated respondents: 237,500
Estimated annual burden hours: 1,760,575
Estimated cost to respondents: To be determined following methodology update
Publication date: May 13, 2019
Comment period end date: July 12, 2019
Confidentiality: Tax returns and information protected under 26 USC 6103
Privacy assessment: Conducted, Business Master File and Audit Trail systems covered
Price: 8 / 10 USD
The file will be delivered to the email address provided at checkout within 12 hours.

Don’t have cryptocurrency yet?

You can still complete your purchase in a few minutes:
  1. Buy Crypto in a trusted app (Coinbase, Kraken, Cash App or any similar service).
  2. In the app, tap Send.
  3. Select network, paste our wallet address.
  4. Send the exact amount shown above.
After sending, paste your TXID (transaction ID) and your email to receive the download link. Need help? Contact support and we’ll guide you step by step.