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TN Form 8288: What You Should Know
For all transactions on or after May 31, 2012, the transaction must be reported to the IRS on Form 8288 or Form 8288-A. See the following Publication 515 for further information on the withholding provisions of U.S. tax law:. Publication 515 (11-01) WITHHOLDING OF TAX ON Transferors must use Forms 8288 and 8288-A to report and pay to the IRS any tax withheld on the disposition of U.S. real property interests. For all transfers on or after May 31, 2012, the transaction must be reported to the IRS on Form 8288 or Form 8288-A. For all transactions on or after May 31, 2012, these publications include the following: Publication 515 (11-01) WITHHOLDING OF TAX ON Transferions of U.S. Real Property Interests by — IRS Notice 2011-26, IRS Offers to Assist Foreign Taxpayers; Publication 560 (05-17) AGE RESTRICTIONS FOR Individual Overseas Transfer of U.S.
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