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Form 8288 IN: What You Should Know

Proposed Collection, Comment Request for Forms 8288-A and 8288-A Sep 7, 2023 β€” The IRS sends a notice to the CCA stating that the proposed collection of Form 8288-A will not commence until the IRS determines the date on which the Form 8288-A will be received and processed. Sept 15, 2023 β€” The proposed IRS Collection Notice is mailed to the Proposed CCA. Oct 5, 2023 β€” After the form is received, the PTA is assigned to the appropriate CCA for the amount due to be withheld. The CCA will then determine if the IRS should remit the amount due and remit it to the Proposed Collection Agent (CCA) on this date. Proposed Collection; Comment Request for Forms 8288-A and 8288-A Sep 25, 2023 β€” After the proposed collection is determined to be non-performing, the Proposed CCA submits the Form 8288 Notice to TC, who forwards the notice to the CCA's PTA for the amount due to be withheld. This is referred to as the β€œFinal Notice.” Oct 5, 2023 β€” After the Form 8288 Notice is received, the CCA submits the Form 8288 Due Dates to TC, who forwards the form to the PTA for the amount due to be withheld.

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