Notice2025-11364
Agency Collection Activities; Requesting Comments on Form 8288-B
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
June 20, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 117 (Friday, June 20, 2025)</title>
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[Federal Register Volume 90, Number 117 (Friday, June 20, 2025)]
[Notices]
[Page 26414]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-11364]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities; Requesting Comments on Form 8288-B
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before August 19, 2025
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#1d6d6f7c337e7270707873696e5d746f6e337a726b"><span class="__cf_email__" data-cfemail="c9b9bba8e7aaa6a4a4aca7bdba89a0bbbae7aea6bf">[email protected]</span></a>. Include OMB Control No.
1545-1060 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Jason Schoonmaker,
(801) 620-2128.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions of the agency,
including whether the information shall have practical utility; (b) the
accuracy of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Title: Application for Withholding Certificate for Dispositions by
Foreign Persons of U.S. Property Interests.
OMB Number: 1545-1060.
Form Number: 8288-B.
Abstract: Section 1445 of the Internal Revenue Code requires
transferees to withhold tax on the amount realized from sales or other
dispositions by foreign persons of U.S. real property interests. Code
sections 1445(b) and (c) allow the withholding to be reduced or
eliminated under certain circumstances. Form 8288-B is used to apply
for a withholding certificate from IRS to reduce or eliminate the
withholding required by Code section 1445.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 2,600.
Estimated Time per Respondent: 5 hours, 46 minutes.
Estimated Total Annual Burden Hours: 15,002.
Dated: June 17, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-11364 Filed 6-18-25; 8:45 am]
BILLING CODE 4830-01-P
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