Form 8288 vs 8288-A vs 8288-B: Which Forms Do You Need?

FIRPTA involves three forms with very similar names that serve very different purposes. Knowing which is which helps you track where your withholding went and what you need to file your refund claim.

Form 8288: The Withholding Return

Form 8288 is filed by the closing agent, not by you. The closing agent must submit it to the IRS along with the withholding payment within 20 days of your closing date. It reports the sale details and the amount withheld. You should receive a copy for your records. You do not file this form yourself.

Form 8288-A: Your Withholding Receipt

Form 8288-A is the withholding certificate that accompanies Form 8288. The IRS stamps a copy and mails it to you. This stamped copy is proof that the withholding was received and credited to your account. You need it when you file Form 1040-NR to claim your refund. It typically arrives 2 to 4 months after closing. If it never arrives, contact the closing agent for the unstamped copy — you can still file your return with it.

Form 8288-B: The Withholding Certificate Request

Form 8288-B is the only one of the three that you file proactively, and only in specific situations. It is a request, submitted before closing, asking the IRS to issue a withholding certificate authorizing a reduced withholding amount based on your estimated actual tax. If the IRS approves it, the closing agent withholds less than 15% at closing.

The IRS takes approximately 90 days to process Form 8288-B. Because DVC sales often close in 60 to 90 days, the certificate may not arrive before your closing date. If it does not arrive in time, the standard 15% withholding applies and you pursue your refund the normal way through your 1040-NR. Filing 8288-B has no downside — if it doesn't work, you've lost nothing.

Our Forms page has a pre-fill generator for Form 8288-B. Our Form 8288-B guide explains when filing it makes strategic sense.