Updated September 27, 2026 • Verify the current IRS revision and instructions for the transaction.
Try the saved Windows workflow for Forms 8288, 8288-A and 8288-B before purchasing.
Quick comparison
| Form | Main role | Typical workflow point |
|---|---|---|
| Form 8288 | Withholding tax return used by the withholding agent to report and transmit withholding on covered dispositions. | Filed with the tax withheld; the IRS generally requires filing by the 20th day after the transfer. |
| Form 8288-A | Statement of withholding for the person subject to withholding. | Copies A and B are attached to Form 8288 for each person subject to withholding. |
| Form 8288-B | Application for a withholding certificate for qualifying U.S. real-property dispositions. | Used in certain cases to ask the IRS to reduce or eliminate withholding. |
Why the forms connect
Form 8288 is the reporting/transmittal return. Form 8288-A allocates the withholding to the person subject to withholding. Form 8288-B is not the remittance return; it is an application for a withholding certificate in qualifying circumstances.
Do not treat the form number as the legal conclusion
FIRPTA has exceptions, special rates and transaction-specific rules. The software can organize the workflow, but the filer still has to determine which rule applies from the transaction facts and current IRS guidance.
Prepare the 8288-series workflow in one saved matter
FIRPTA Withholding Software is currently $199 as a one-time Windows purchase and is built around Forms 8288, 8288-A and 8288-B.