Tờ khai thuế khấu lưu của Hoa Kỳ đối với việc người nước ngoài xử lý quyền lợi bất động sản của Hoa Kỳ
[Form 8288 (Rev. 1-2023)] is an Internal Revenue Service (IRS) tax form used by foreign persons to report and pay withholding taxes on dispositions of U.S. real property or partnership interests. The form consists of sections for the seller, buyer/transferee, partnership, and those claiming a refund.
Form 8288, Withholding of Tax on Disposition by Foreign Persons of U.S. Real Property Interests and Certain Trust Owned Property, is used to report and withhold taxes when a foreign person disposes of a U.S. real property interest or certain trust-owned property. The form helps ensure that the Internal Revenue Service (IRS) receives the correct amount of tax withheld on such dispositions.
The buyer or transferee is required to file Form 8288 if they acquire a U.S. real property interest or certain trust-owned property from a foreign person, and the transaction results in gain that would be effectively connected with the conduct of a trade or business within the United States.
A 10% tax rate applies to dispositions of U.S. real property interests by certain foreign persons under section 1445(b).
Form 8288 must be filed and transmitted to the IRS within 30 days after acquiring the U.S. real property interest or trust-owned property, or disposing of such an interest in a partnership setting.
Gain that would be treated as effectively connected income under section 864(c)(8) when the transferor disposes of the property is subject to withholding.
Both individuals and entities, such as partnerships and corporations, can file Form 8288 if they acquire a U.S. real property interest or certain trust-owned property from a foreign person.
A 35% tax rate applies to dispositions of certain trust-owned property by foreign persons under section 1446(f)(2).
Mẫu 8288 là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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