Foreign Buyers Guide to Buying a Home in Arizona USA Foreign Buyer | Page 11

Form 8288-B ( Rev . November 2006 )

Form 8288-B ( Rev . November 2006 )

Application for Withholding Certificate for Dispositions by Foreign Persons of U . S . Real Property Interests
Department of the Treasury Internal Revenue Service
� Please type or print . 1 Name of transferor ( attach additional sheets if more than one transferor )
Identification number
OMB No . 1545-1060
Street address , apt . or suite no ., or rural route . Do not use a P . O . box .
City , state or province , and country ( if not U . S .). Include ZIP code or postal code where appropriate .
2 Name of transferee ( attach additional sheets if more than one transferee )
Identification number
Street address , apt . or suite no ., or rural route . Do not use a P . O . box .
City , state or province , and country ( if not U . S .). Include ZIP code or postal code where appropriate .
3
4 a
Applicant is : Transferor
Transferee Name of withholding agent ( see instructions )
b
Identification number
c
Name of estate , trust , or entity ( if applicable )
d
Identification number
5
Address where you want withholding certificate sent ( street address , apt . or suite no ., P . O . box , or rural route number )
City , state or province , and country ( if not U . S .). Include ZIP code or postal code where appropriate .
Phone number ( optional )
( )
6
Description of U . S . real property transaction :
a
Date of transfer ( month , day , year ) ( see inst .)
b
Contract price $
c
Type of interest transferred :
Real property
Associated personal property
Domestic U . S . real property holding corporation
d
Use of property at time of sale :
Rental or commercial
Personal
Other ( attach explanation )
e
Adjusted basis $
f
Location and general description of property ( for a real property interest ), description ( for associated personal property ), or
the class or type and amount of the interest ( for an interest in a U . S . real property holding corporation ). See instructions .
g
For the 3 preceding tax years : ( 1 ) Were U . S . income tax returns filed relating to the U . S . real property interest ?
If “ Yes ,” when and where were those returns filed ? �
Yes
No
( 2 )
Were U . S . income taxes paid relating to the U . S . real property interest ? If “ Yes ,” enter the amount of tax paid for each year �
Yes
No
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Check the box to indicate the reason a withholding certificate should be issued . See the instructions for information that must
be attached to Form 8288-B .
a
The transferor is exempt from U . S . tax or nonrecognition treatment applies .
b
The transferor ’ s maximum tax liability is less than the tax required to be withheld .
c
The special installment sales rules described in section 7 of Rev . Proc . 2000-35 allow reduced withholding .
8
Does the transferor have any unsatisfied withholding liability under section 1445 ?
Yes
No
See the instructions for information required to be attached .
9
Is this application for a withholding certificate made under section 1445 ( e )? If “ Yes ,” check the applicable box in a and the applicable box in b below .
Yes
No
a
Type of transaction :
1445 ( e )( 1 )
1445 ( e )( 2 )
1445 ( e )( 3 )
1445 ( e )( 5 )
1445 ( e )( 6 )
b
Applicant is :
Taxpayer
Other person required to withhold . Specify your title ( e . g ., trustee ) �
Under penalties of perjury , I declare that I have examined this application and accompanying attachments , and , to the best of my knowledge and belief , they are true , correct , and complete .
Signature Title ( if applicable )
Date For Privacy Act and Paperwork Reduction Act Notice , see the instructions . Cat . No . 10128Z Form 8288-B ( Rev . 11-2006 )
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