2025年1月23日 · Foreign persons use this form to apply for a withholding certificate to reduce or eliminate withholding on dispositions of U.S. real property interests.

developments related to Form 8288 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8288. General Instructions Purpose of form. Use Form 8288-B to apply for a withholding certificate to reduce or eliminate withholding on dispositions of U.S. real property interests by foreign persons, but only

一、房子出售前或出售过程中，卖方可以申请减免预留，递交8288-B 表格. 一般来说，外国人持有房产出售时，税务局会要求卖方预留卖价的15%作为预留，交给税务局。 但是卖方有权可以递交8288-B表格，减少预留。 比如房子售价100万，购买时80万，其中交易成本 、管理成本5 万，实际利润只有15万。 那么，将上述成本报给税务局，税务局会作预留调整，减少或免除预留。 但是需要在出售房子之前，即close前递交此项申请。 二、买方预留义务. 一般来说，卖方作为出售房 …

2016年6月5日 · The IRS Form 8288-B withholding certificate application (via an experienced tax professional because this work is tricky) offers an alternative to this absurdly long wait. Example. Italian citizen/resident Carlo bought a vacation home in LA in 2006 for $1,000,000, and in January 2016 sells it for $1,100,000.

2023年6月20日 · Explore how non-residents can leverage IRS Form 8288-B to reduce or eliminate FIRPTA withholding when selling U.S. real estate. Understand the submission process, key deadlines, and the importance of consulting a tax professional.

通过正确的申请 (再次强调外国售房者需要通过几个复杂的申请流程，这很不简单)，售房者可以在售房后的4个月就收到退税 (等到大约2019年5月…通过8288-B流程并获得预扣税退还批准证书，辛迪和吉米比他们通过正常退税早一年多的时间收到了15万的退税) 小心 – 很多外国售房者永远收不到他们的退税 – 许多外国售房者无法收到退税。 再一次强调，想要收到退税外国售房者需要完成很多正确的步骤。 如果售房者申请不当，国税局会将多余的预扣税扣住。 很难说有多少比例的 …

Form 8288-B or "Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests," is an Internal Revenue Service (IRS) document used by foreign sellers of U.S. real estate. Its primary purpose is to reduce or eliminate the mandatory withholding tax imposed on the sale of such property.

Use Form 8288-B to apply for a withholding certificate to reduce or eliminate withholding on dispositions of U.S. real property interests by foreign persons, but only if the application is based on: 1. A claim that the transferor is entitled to nonrecognition treatment or is exempt from tax, 2.

Use Form 8288-B to apply for a withholding certificate to reduce or eliminate withholding on dispositions of U.S. real property interests by foreign persons, but only if the application is based on: A claim that the special installment sales rules described in section 7 of Rev. Proc. 2000-35 allowed reduced withholding. a withholding certificate.

Form 8828-B, application for withholding certificate for dispositions by foreign persons of U.S. real property interests (Online) Online Access: Latest issue only