IRS Opens Comments on Foreign U.S. Real Estate Withholding Tax Forms
Published Date: 11/28/2025
Notice
Summary
The IRS wants your thoughts on the forms foreign people use when selling U.S. real estate and paying taxes on it. If you’re a foreign seller or help them, this could affect you by possibly changing paperwork or deadlines. Send your comments by January 27, 2026, to help shape how the IRS collects this info and maybe make things easier!
Analyzed Economic Effects
3 provisions identified: 1 benefits, 2 costs, 0 mixed.
Large Paperwork Time Burden Imposed
The IRS estimates 237,500 annual responses for Forms 8288/8288-A/8288-C, with an estimated 9 hours and 50 minutes per response, totaling 2,334,750 annual burden hours. The affected public listed includes business or other for‑profit organizations and individuals or households.
Partnerships Must Report/Pay Under Section 1446(f)
Information provided under Sec. 1.1446(f)-3(d) by partnerships will be used by the partnership to report and pay any tax under section 1446(f)(4), and that information will be provided on Form 8288-C.
Form 8288 Updated for Direct Deposit
The IRS revised Form 8288 to comply with Executive Order 14247 so that every payment from the IRS is eligible for direct deposit. The agency says this revision does not substantively change the form's use or the data collected.
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