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New Mexico Form 8288: What You Should Know

Instructions for Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests — Treasury.gov. Instructions for Form 8288-A — Internal Revenue Service (IRS) Download Instruction for Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons of U.S. Real Property Interests — Internal Revenue  Instructions for Form 8288 — Internal Revenue Service (IRS) Instructions for Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests — Treasury.gov Sep 2, 2023 — Form 8288-A: The Form 8288, Statement of Withholding on Certain Dispositions by Foreign Persons of U.S. Real Property Interests was changed to the Form 8288-A to address U.S. property transfers. Sep 2, 2023 — Changes to Form 8288 — Form 8288-A — (1) The Form 8288-A was changed so the first line of the Form 8288-A statement of withholding is a statement that the taxpayer has a U.S. real property interest in the real property. (2) Form 8288-A was  modified to be “transferable by or on behalf of a U.S. holder from an eligible disposition.” (3) The Form 8288-A now includes a “Statement Related to an Application for Certification.”  Instructions for Forms 8288-A (First Line) and 8288-A (Secondary Forms) — Revenue Procedure 2016–1 Sep 2, 2023 — Changes to Form 8288 — Form 8288-A — (1) The Form 8288-A was changed to require the U.S. person to prepare a statement about the disposal of U.S. property interest; and (2) The Form 8288-A now has a “Statement Related” statement to address a United States real property interest and a United States real property interest. Oct 22, 2023 — Changes to U.S. Section 858 (1) and (2) — Inclusion of U.S. Real Property Interests in Transfer Pricing Analysis — Section 858.  Instructions for Forms 858, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S.

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