Foreign Investment in Real Property Tax Act (FIRPTA) of 1980 (FIRPTA) Income Tax Withholding

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Foreign Investment in Real Property Tax Act (FIRPTA) of 1980 (FIRPTA) Income Tax Withholding

FIRPTA of 1980 (FIRPTA) Income Tax Withholding


Forms and Instructions

Relevant Forms

Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Instructions for Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests

Topic Screen for this Form

Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

Topic Screen for this Form

Web Links

IRS.gov Web Site

FIRPTA Withholding

Related Topic Links

Alternative Methods of Federal Income Tax Withholding

Choosing Not to Have Income Tax Withheld

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

Deduction for Foreign Income Taxes

Federal Income Tax Withheld

Federal Income Tax Withholding Methods

Foreign Account Tax Compliance Act (FATCA)

Foreign Income Taxes

Foreign Tax Credit (FTC) if Possession Income is Excluded

How to Figure Federal Income Tax Withholding

Income from Real Property

Income Tax Withholding

Income Tax Withholding on Sick Pay

Investment Income

Investment Property

Nonpayroll Income Tax Withholding

Partnerships and Partners

Real Property Income and Natural Resources Royalties (Income Code 13)

Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes

Statement of Income Tax Withheld

Tax for Certain Children Who Have Investment Income of More Than $1,900

Tax on Child's Taxable Income in Excess of Net Investment Income

Tax on Investment Income of a Child under Age 18

Tax on Investment Income of Certain Children

Tax on Parent's Taxable Income Plus Children's Net Investment Income

Taxes on Combined Foreign Oil and Gas Income

Taxes Withheld on Income or Gain (Other Than Dividends)

U.S. Real Property Interest

Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970

Voluntary Federal Income Tax Withheld

Withholding Tax