The Internal Revenue Service (IRS) has officially released the finalized 2026 version of Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons. The form is used to report and remit withholding under the Foreign Investment in Real Property Tax Act (FIRPTA) and is effective for transactions requiring filing in 2026.
The 2026 Form 8288 reflects the IRS's most current requirements for reporting FIRPTA withholding and submitting the necessary information for certain dispositions by foreign persons. Updated instructions for the 2026 form are available alongside the form, providing the authoritative source for all related filings. The prior 2025 Form 8288 remains valid for applicable prior-year transactions.
Important note: Only Form 8288 has been updated for 2026. Form 8288 A, Statement of Withholding on Certain Dispositions by Foreign Persons, remains on the January 2023 revision and continues to be used alongside Form 8288 for withholding statements.
Title companies, escrow officers, attorneys, and other professionals involved in transactions with foreign sellers should reference the finalized 2026 Form 8288 for all current-year filings while continuing to use the 2023 Form 8288 A as applicable. The IRS has made both forms and instructions publicly available on their website for immediate use.
Access the 2026 Form 8288 and instructions here:
• Form 8288 PDF
• Form 8288 Instructions PDF
This release serves as an informational update for professionals handling FIRPTA withholding and reporting in 2026.
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Kat Rodgers
Foreign Tax CPA, LLC
Cocoa Beach FL
+1 (321) 784-8329
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