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Tax & ID

FIRPTA Withholding Certificate (Form 8288-B)

Reduce or eliminate FIRPTA tax withholding.

We'll guide you through it, step by step

  • ✓Simple questions in plain language — no legal jargon
  • ✓We fill in the official form and check for common mistakes
  • ✓Private — no document uploads

Free to start • No credit card • Official form

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Estimated fee

No government fee

View official fee calculator ↗

Typical timeline

Typically within 90 days of receipt

Category

Tax & ID

Who qualifies

Foreign sellers of U.S. real property (or buyers acting on their behalf) who can prove their actual tax liability is lower than the statutory 15% FIRPTA withholding rate.

The step-by-step roadmap

  1. 1

    Calculate Maximum Tax Liability

    Determine your estimated gain or loss and calculate the actual tax due under IRS guidelines.

    Watch out: Miscalculating the adjusted tax basis can trigger immediate IRS requests for more evidence.
    Common rejection reason: Failing to attach mathematical substantiation for basis or depreciation adjustments.
  2. 2

    Complete Form 8288-B

    Enter buyer and seller details, property descriptions, and precise calculations of maximum tax liability.

    Watch out: Both parties must have valid U.S. tax IDs (SSN or ITIN) or apply for one simultaneously.
    Common rejection reason: Missing or pending ITIN documentation without accompanying W-7 application.
  3. 3

    File On or Before Closing Day

    Mail Form 8288-B to the IRS Ogden service center on or before the transaction closing date.

    Watch out: If mailed after the closing date, the buyer must remit full withholding without delay.
    Common rejection reason: Postmark dates after the real estate transfer date void escrow withholding relief.
  4. 4

    Provide Written Notice to Buyer

    Notify the buyer and closing agent in writing that Form 8288-B has been submitted to the IRS.

    Watch out: Funds must stay in escrow until the IRS issues an official determination letter.
    Common rejection reason: Premature release of escrow funds before receiving the official IRS approval certificate.

Documents you'll need

  • Sales Contract and Closing Statement

    Executed purchase agreement showing the gross sales price and closing date.

    Note: Must clearly identify all buyers and sellers.

  • Proof of Adjusted Basis

    Prior purchase settlement statements, invoices for capital improvements, and depreciation schedules.

    Note: Copies are required to justify a lower taxable gain.

  • Taxpayer Identification Documents

    Valid SSN, ITIN, or pending Form W-7 application for all foreign transferors.

Ready to start?

Run the free eligibility check first, then get your personalized roadmap and document checklist.

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Fees and timelines are as published by the relevant agency and may change — verify before filing. This guide is general information, not legal advice.