2024年10月17日 · Information about Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, including recent updates, related forms and instructions on how to file. Buyers and transferees use this form with Form 8288 for each foreign person that disposes of real property located in the U. S. to report withholding ...

You must file a U.S. tax return (Form 1040-NR, 1041, 1065, or 1120-F) to report the sale or other disposition as effectively connected with the conduct of a trade or business in the United States. To receive credit for any federal income tax withheld shown in box 4, attach Form 8288-A to your tax return, unless you make a request for early refund.

Information about Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, including recent updates, related forms and instructions on how to file. A buyer or other transferee of a U.S. real property interest, and a corporation, qualified investment entity, or fiduciary that is required to ...

IRS Form 8288, also known as the “U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests,” is a critical tax form required by the Internal Revenue Service (IRS) when a foreign person sells or otherwise disposes of U.S. real property interests.

Form 8288-A 是用于外国投资者在出售美国房地产时的税务申报表格，重要性在于确保外国投资者遵守美国税法规定的预扣税款和申报要求。 填写和提交 Form 8288-A 需要详细的交易信息和正确的税款支付，建议在此类交易中寻求专业税务顾问的帮助，以确保合规性和 ...

2024年6月27日 · Learn about FIRPTA tax withholding on US property sales. Understand the roles of Forms 8288A and 8288B, and the ITIN application process.

Form 8288-A is an Internal Revenue Service (IRS) document used in conjunction with Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests. It serves as a statement that verifies the amount of federal income tax withheld by the buyer (transferee) from the sale or other disposition of U.S. real ...

2020年12月1日 · In most cases, the buyer must complete Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, and Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, where they will enter the amount subject to 10% or 15% withholding.

Anyone who completes Form 8288 must also complete a Form 8288-A for each person subject to withholding. Copies A and B of Form 8288-A must be attached to Form 8288. Copy C is for your records.

アメリカでアメリカ非居住者（日本居住者）又は外国法人（日本法人）が不動産を売却した場合、通常、連邦税（日本の国税に相当）として売却価額の15%の源泉税（FIRPTA）が徴収されます。 それに加えてハワイ州の場合、ハワイ州税（日本の地方税に相当）として売却価額の7.25%の源泉税（HARPTA）が徴収されますので、合計で売却価額の22.25%の源泉徴収がなされます。 これは売却価額に対して22.25%もの高額な税金を前払いしたことになります。 この …