OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

ICR 202505-1545-020 · OMB 1545-1060 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Form and Instruction Modified Repair queued
Form Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Form and Instruction Modified Repair queued
2025 1545-1060 supporting statement.docx Supporting Statement A Uploaded 2025-08-19 Available
2025 1545-1060 supporting statement.docx Supporting Statement A Uploaded 2025-08-19 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
43871 Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Form and Instruction ModifiedApplication for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
43871 Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Form and Instruction Modified
ICR Details
1545-1060 202505-1545-020
Active 202206-1545-002
TREAS/IRS
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Extension without change of a currently approved collection   No
Regular
Approved without change 01/17/2026
Retrieve Notice of Action (NOA) 09/26/2025
  Inventory as of this Action Requested Previously Approved
01/31/2029 36 Months From Approved 01/31/2026
2,600 0 508
14,976 0 2,926
0 0 0
Form 8288-B is used to apply for a withholding certification from the IRS to reduce or eliminate the withholding required by IRC section 1445.
US Code: 26 USC 1445 (c) Name of Law: Limitations on amount required to be withheld
   US Code: 26 USC 1445 Name of Law: Withholding of tax on dispositions of United States real property interests
   US Code: 26 USC 1445 (b) Name of Law: Exemptions
  
None
Not associated with rulemaking
  90 FR 26414 06/20/2025
90 FR 46306 09/25/2025
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 2,600 508 0 0 2,092 0
Annual Time Burden (Hours) 14,976 2,926 0 0 12,050 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. The annual number of responses requested is 2,600 (an increase of 2,092 from the previously approved 508). No changes have been made to the form. The change in estimated responses results in an overall hourly burden increase of 12,050) current burden estimate is 14,976 and previously approved was 2,926).
$23,348
No
    Yes
    Yes
No
No
No
No
Noreen Ash 859 488-3810
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
09/26/2025