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U.S. Real Property Interest
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Principal Publications Publications
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Links Inside Publications
Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - U.S. Real Property Interest
U.S. Real Property Interest. The disposition of a U.S. real property interest by a foreign person (the transferor)...
Publication 542 - Corporations - Filing and Paying Income Taxes
U.S. Real Property Interest. If a domestic corporation acquires a U.S. real property interest from a foreign...
Forms and Instructions Forms and Instructions
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Relevant Forms
Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property InterestsTopic Screen for this Form
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 InterestsTopic Screen for this Form
Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property InterestsTopic Screen for this Form
Related Topic Links
related topicForeign Investment in Real Property Tax Act (FIRPTA)
related topicForeign Ownership of U.S. Real Property
related topicInterest Income
related topicReal Property