Notice2025-21412
Agency Information Collection Activities; Comment Request on U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests and Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
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
November 28, 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 227 (Friday, November 28, 2025)</title>
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[Federal Register Volume 90, Number 227 (Friday, November 28, 2025)]
[Notices]
[Pages 54890-54891]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-21412]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on U.S.
Withholding Tax Return for Disposition by Foreign Persons of U.S. Real
Property Interests and Statement of Withholding on Dispositions by
Foreign Persons of U.S. Real Property Interests
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 January 27,
2026 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#1b6b697a35787476767e756f685b726968357c746d"><span class="__cf_email__" data-cfemail="b9c9cbd897dad6d4d4dcd7cdcaf9d0cbca97ded6cf">[email protected]</span></a>. Include ``OMB Control No.
1545-0902'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Kerry
Dennis, (202) 317-5751.
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, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. 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
[[Page 54891]]
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: U.S. Withholding Tax Return for Disposition by Foreign
Persons of U.S. Real Property Interests and Statement of Withholding on
Dispositions by Foreign Persons of U.S. Real Property Interests.
OMB Control Number: 1545-0902.
Form Number: Form 8288, Form 8288-A and Form 8288-C.
Abstract: Internal Revenue Code section 1445 requires transferees
to withhold tax on the amount realized from sales or other dispositions
by foreign persons of U.S. real property interests. Form 8288 is used
to report and transmit the amount withheld to the IRS. Form 8288-A is
used by the IRS to validate the withholding, and a copy is returned to
the transferor for his or her use in filing a tax return. Information
provided in Sec. 1.1446(f)-3(d) by the partnership to the IRS will be
used by the partnership to report and pay any tax under section
1446(f)(4) and Sec. 1.1446(f)-3 and will be provided on Form 8288-C.
Current Actions: Revisions to the Form 8288 were made to comply
with Executive Order 14247, that requires every payment from the IRS to
be eligible for direct deposit. The revision to the form is not
substantively changing the use of the form or the data being collected.
There have been no changes to Form 8288-A or Form 8288-C.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals or households.
Estimated Number of Responses: 237,500.
Estimated Time per Response: 9 hours, 50 minutes.
Estimated Total Annual Burden Hours: 2,334,750.
Dated: November 19, 2025.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2025-21412 Filed 11-26-25; 8:45 am]
BILLING CODE 4830-01-P
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