Form 8288-A
E698587
Form 8288-A is a U.S. tax form used to report and document the withholding of tax on dispositions of U.S. real property interests by foreign persons.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Form 8288-A canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7846082 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form 8288-A Context triple: [Form 1040-NR filing, mayRequire, Form 8288-A]
-
A.
Form 8-K
Form 8-K is a report that U.S. public companies must file with the SEC to disclose major, time-sensitive corporate events to investors.
-
B.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
C.
Form 940
Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
-
D.
Form N-1A
Form N-1A is the registration form that open-end mutual funds use to register with the SEC and provide detailed information to investors about their investment objectives, strategies, risks, and fees.
-
E.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form 8288-A Target entity description: Form 8288-A is a U.S. tax form used to report and document the withholding of tax on dispositions of U.S. real property interests by foreign persons.
-
A.
Form 8-K
Form 8-K is a report that U.S. public companies must file with the SEC to disclose major, time-sensitive corporate events to investors.
-
B.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
C.
Form 940
Form 940 is an annual IRS tax form that employers use to report and pay federal unemployment (FUTA) taxes.
-
D.
Form N-1A
Form N-1A is the registration form that open-end mutual funds use to register with the SEC and provide detailed information to investors about their investment objectives, strategies, risks, and fees.
-
E.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
IRS form
ⓘ
U.S. federal tax form ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
U.S. Department of the Treasury ⓘ
linked to:
United States Department of the Treasury
|
| appliesTo |
foreign corporations disposing of U.S. real property interests
ⓘ
foreign individuals disposing of U.S. real property interests ⓘ foreign partnerships disposing of U.S. real property interests ⓘ foreign trusts and estates disposing of U.S. real property interests ⓘ |
| associatedWith |
U.S. real estate transactions
ⓘ
nonresident alien tax compliance ⓘ |
| category | information return ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| documents |
amount of U.S. tax withheld on the disposition
ⓘ
date of transfer ⓘ description of the U.S. real property interest ⓘ identification of the transferee ⓘ identification of the transferor ⓘ withholding agent information ⓘ |
| enables |
foreign transferor to claim credit for tax withheld
ⓘ
reconciliation of FIRPTA withholding on income tax returns ⓘ |
| filedWith | Form 8288 ⓘ |
| format |
fillable PDF
ⓘ
paper form ⓘ |
| hasPart |
Copy A
ⓘ
Copy B ⓘ Copy C ⓘ |
| language | English ⓘ |
| legalBasis | Internal Revenue Code section 1445 ⓘ |
| providedTo |
Internal Revenue Service
ⓘ
foreign transferor ⓘ |
| publisher | Internal Revenue Service ⓘ |
| regulates | reporting of FIRPTA withholding by withholding agents ⓘ |
| relatedTo |
FIRPTA withholding
ⓘ
Foreign Investment in Real Property Tax Act ⓘ Form 1040-NR ⓘ Form 1120-F ⓘ Form 8288 ⓘ |
| requires | taxpayer identification number of transferor if available ⓘ |
| sector | taxation ⓘ |
| subjectArea | U.S. real property tax withholding ⓘ |
| usedBy |
transferees of U.S. real property interests
ⓘ
withholding agents ⓘ |
| usedFor |
documenting tax withheld under FIRPTA
ⓘ
providing a statement of withholding to the transferor ⓘ reporting withholding on dispositions of U.S. real property interests by foreign persons ⓘ |
| usedIn | U.S. real property transactions involving foreign persons ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form 8288-A Description of subject: Form 8288-A is a U.S. tax form used to report and document the withholding of tax on dispositions of U.S. real property interests by foreign persons.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.