Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

Forms and Documents

Document Name	Status
Form Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Form and Instruction	Modified
2025 1545-1060 supporting statement.docx Supporting Statement A	2025-08-19

IC Document Collections

IC ID	Document Title	Status
43871	Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1060	ICR Reference No: 202505-1545-020
Status: Received in OIRA	Previous ICR Reference No: 202206-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/26/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2025
Responses	2,600	508
Time Burden (Hours)	14,976	2,926
Cost Burden (Dollars)	0	0

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Abstract: Form 8288-B is used to apply for a withholding certification from the IRS to reduce or eliminate the withholding required by IRC section 1445.

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Authorizing Statute(s): US Code: 26 USC 1445 (c) Name of Law: Limitations on amount required to be withheld
   US Code: 26 USC 1445 Name of Law: Withholding of tax on dispositions of United States real property interests
   US Code: 26 USC 1445 (b) Name of Law: Exemptions
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 26414	06/20/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 46306	09/25/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests	Form 8288-B	Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	2,600	508	0	0	2,092	0
Annual Time Burden (Hours)	14,976	2,926	0	0	12,050	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. The annual number of responses requested is 2,600 (an increase of 2,092 from the previously approved 508). No changes have been made to the form. The change in estimated responses results in an overall hourly burden increase of 12,050) current burden estimate is 14,976 and previously approved was 2,926).

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Annual Cost to Federal Government: $23,348

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/26/2025

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