canadafloridaThe reference manual

Chapter 04 · Sale

Form 8288-B: reducing FIRPTA withholding before closing or recovering it early after

A Canadian who sells a Florida property is, by default, subject to a 15 % FIRPTA withholding on the gross sales price. Form 8288-B is the IRS application that can reduce or eliminate that withholding before closing, or, when filed together with Form 843 after closing, accelerate the refund by roughly a year. This guide explains both uses, the documentation required, the 90-day IRS processing window, and the points where most files fail.

Published April 29, 2026Last reviewed May 4, 2026≈ 4,013 words · 18 min readAuthor CanadaFlorida Editorial Team

Direct answer · 60-second summary

The 60-second answer

Form 8288-B is the IRS Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. A Canadian seller has two practical uses for it.

Before closing (the high-leverage path). File Form 8288-B at the IRS Ogden Service Center as early as possible after the sale contract is signed and at least 20 days before the scheduled closing. The IRS examines the actual gain, issues a withholding certificate, and the closing agent withholds only the amount aligned with the actual federal US tax due, instead of 15 % of the gross price. The IRS targets a 90-day processing window. While the application is pending, the buyer still withholds 15 % at closing, but the funds are held in escrow rather than remitted to the IRS, awaiting the IRS decision.

After closing (the fallback path). When the 15 % was withheld and remitted to the IRS, Form 8288-B can be filed alongside Form 843, Claim for Refund and Request for Abatement, as the IRS official "early refund" procedure. This avoids waiting until the next tax season to file Form 1040-NR. The early refund is issued in the same calendar year as the withholding, so no interest is paid by the IRS.

Sources: IRC § 1445; 26 CFR § 1.1445-3; IRS Internal Revenue Manual 21.8.5; IRS Form 8288-B Instructions (Rev. 12-2025).

Reference · acronyms used in this guide

Acronyms used in this guide

  • FIRPTA Foreign Investment in Real Property Tax Act of 1980, the US federal statute imposing source withholding on dispositions of US real property by foreign persons.
  • IRC Internal Revenue Code (Title 26 of the United States Code).
  • 26 CFR Title 26 of the US Code of Federal Regulations.
  • IRS Internal Revenue Service, the US federal tax authority.
  • Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, filed by the buyer or closing agent within 20 days of closing.
  • Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, the seller's stamped copy proving the withholding.
  • Form 8288-B Application for Withholding Certificate, the form covered in this guide.
  • Form 843 Claim for Refund and Request for Abatement, used in the post-closing early-refund path.
  • Form 1040-NR U.S. Nonresident Alien Income Tax Return, the standard year-end recovery path.
  • Form W-7 Application for IRS Individual Taxpayer Identification Number.
  • ITIN Individual Taxpayer Identification Number, the IRS-issued tax ID for non-residents.
  • TIN Taxpayer Identification Number (umbrella term: SSN, ITIN, or EIN).
  • EFTPS Electronic Federal Tax Payment System, mandatory for FIRPTA remittance since September 30, 2025.
  • CRA Canada Revenue Agency, the federal Canadian tax authority.
  • T1 Canadian federal personal income tax return.
  • Article XIII / XXIV Articles of the Canada-United States Tax Convention (1980, as amended) governing real-property capital gains and the foreign tax credit.

Section 01What Form 8288-B does

In short.Form 8288-B is the IRS gateway for reducing or eliminating FIRPTA withholding when the actual federal US tax owed by the foreign seller is less than 15 % of the gross sales price. It is the single highest-leverage cash-flow tool available to a Canadian seller in Florida.

The economic rationale is straightforward. FIRPTA withholding is an instalment, not a final tax. The 15 % is computed on the gross sales price, not on the gain. For a Canadian who bought a Boca Raton condo at USD 540,000 and sells it at USD 620,000, the actual federal US tax owed on the USD 80,000 long-term gain is roughly USD 12,000 at the 15 % long-term capital gains rate, while the standard FIRPTA withholding (assuming no residence-affidavit exemption applies) would be USD 93,000. The seller's cash is locked up by the difference, USD 81,000, until the next tax season at the earliest.

Form 8288-B closes that gap. The seller (or, less commonly, the buyer) submits the form along with documentation supporting the actual gain calculation: original purchase deed, capitalizable improvements, current sales contract, ITIN. The IRS reviews the application and issues a withholding certificate under 26 CFR § 1.1445-3 specifying the reduced amount that must be withheld.

Two distinct uses follow from a single form:

The first use, before closing, is the high-leverage path. The certificate replaces the standard 15 % withholding with one calibrated on the expected federal US tax due. The closing agent never sends the surplus to the IRS.

The second use, after closing, is the fallback. When the 15 % has already been remitted to the IRS, the seller files Form 8288-B together with Form 843 to request an early refund of the over-withheld amount, in the same calendar year as the withholding, instead of waiting for the following spring's Form 1040-NR.

Verified factThe IRS will normally act on a Form 8288-B application by the 90th day after a complete application is received. An incomplete application is rejected. An amending statement can extend the deadline by 30 days, or by 60 days if the amendment substantially changes the application. Source: IRS, Withholding certificates; IRS, Applications for FIRPTA withholding certificates (format).

Section 02Who should file Form 8288-B, and who should not bother

In short.A Canadian non-resident seller should file Form 8288-B before closing whenever the standard 15 % withholding materially exceeds the expected federal US tax. This is the typical case. Sellers eligible for the residence-buyer exemption (0 % or 10 % under 26 CFR § 1.1445-2(d)(2)) may still benefit from Form 8288-B if the reduced rate still exceeds the actual tax.

The decision is essentially a cash-flow comparison.

File Form 8288-B before closing if:

  • The expected gain produces a federal US tax materially below the standard withholding. Typical case: a Canadian who has held the property for several years with moderate appreciation, or who is selling at a loss, or who has documented capitalizable improvements that reduce the gain.
  • The sale occurs above USD 1,000,000 (Tier 3 applies regardless of buyer use), or there is no buyer's residence affidavit, locking the rate at 15 % of gross.
  • The sale is in Tier 2 (USD 300,001 to USD 1,000,000 with residence affidavit, withholding at 10 %) but the actual tax is still well below 10 % of gross.
  • The seller is an entity (corporation, LLC, partnership) rather than an individual, since the 0 % and 10 % residence tiers are not available to entities.

Form 8288-B is unnecessary when:

  • The sale is at or below USD 300,000 and the buyer signs a residence-use affidavit. The withholding is already 0 % under Tier 1.
  • The expected federal US tax exceeds the standard withholding (rare, but possible with substantial depreciation recapture on a former rental property).
OpinionFor most Canadian sellers above USD 500,000, the cost of preparing Form 8288-B with a Canada-US CPA is low compared to the cash-flow benefit at closing. Filing should be the default rather than the exception, with one important caveat: filing late or with an incomplete file is worse than not filing at all, because it commits the closing agent to escrow paperwork without delivering the cash benefit.

Section 03Timeline: when to file and what happens during the 90 days

In short.Form 8288-B should be filed as early as possible after the sale contract is signed, with a target of at least 20 days before the scheduled closing date. The IRS targets a 90-day decision. While the application is pending, the buyer must still withhold 15 % at closing, but the funds are typically held in escrow rather than remitted to the IRS.

The earliest moment Form 8288-B can be filed is when the sale contract is signed: the form requires the buyer's identifying information and the contract sales price, neither available before then. The latest practical moment is generally 20 days before closing, the threshold at which the closing agent and the buyer can credibly hold the standard withholding in escrow rather than remit it to the IRS within the statutory 20-day post-closing deadline.

What the IRS does during the 90 days

The Ogden Service Center reviews the application for completeness, verifies identifiers (TIN of seller and buyer), examines the supporting documents (purchase deed, improvements, contract), computes the maximum tax liability, and issues either a withholding certificate (granted, sometimes with conditions) or a notice of denial. The certificate fixes the withholding at the actually expected federal US tax, generally a percentage of the net gain rather than 15 % of gross.

Escrow practice while the application is pending

If the application is filed before closing and is still pending on the closing date, the standard 15 % withholding is still applied at closing. In typical Florida practice the closing agent places those funds in trust rather than remitting them to the IRS, awaiting the IRS decision. This requires a written agreement signed by both parties. Once the certificate or denial is received, the closing agent must remit the specified amount to the IRS within 20 days of the IRS mailing date, with any surplus released to the seller.

Verified factIf an application is filed on or before the date of disposition and is still pending on that date, the statutory withholding is still required, but the amount need not be reported and paid immediately to the IRS. The amount withheld (or the lesser amount specified by the IRS) must be reported and paid within 20 days following the day on which the IRS mails the certificate or denial. Source: IRS, Reporting and paying tax on US real property interests; 26 CFR § 1.1445-3.
Verified factBeginning September 30, 2025, all FIRPTA remittances must be made electronically through the Electronic Federal Tax Payment System (EFTPS). Paper checks are no longer accepted. Buyers acting as withholding agents need to enrol with EFTPS in advance, a process that requires a US TIN and typically takes 7-10 business days for the activation PIN to arrive by mail. Source: Executive Order of March 25, 2025; IRS guidance on electronic federal tax payments.
Typical rangeIRS-published target for Form 8288-B is 90 days. Real-world processing has historically extended to 120 days or beyond during peak periods or when the file requires correspondence. Ask your cross-border CPA for a current estimate before relying on the 90-day figure for closing planning.

Section 04Required documents

A Form 8288-B file that is "substantially complete" (the IRS test for whether the application is examined or rejected outright) requires, at a minimum:

  1. Form 8288-B itself, signed by the applicant or by an authorized representative under Form 2848 (Power of Attorney).
  2. Seller's TIN. For a Canadian individual without an SSN, this is an ITIN. If the seller does not yet have one, Form W-7 is filed concurrently with the 8288-B under Exception 4 ("Dispositions by a foreign person of US real property interest"). An EIN is required for entity sellers.
  3. Buyer's TIN. The buyer (transferee) must also have a TIN listed on the form. A US-resident buyer normally has an SSN. A foreign buyer may need to apply for an ITIN.
  4. Sale contract, signed and dated, with the closing date specified or estimated. An application without a specific or estimated date of transfer will be deemed incomplete and rejected.
  5. Original purchase deed showing the historical purchase price (the unadjusted basis).
  6. Documentation of capitalizable improvements to substantiate any adjusted basis: invoices, contractor receipts, permits where applicable.
  7. Computation of the maximum tax liability, showing how the gain is calculated and the federal US tax expected.
  8. Copy of any prior US returns related to the property (Form 1040-NR with Schedule E for past rental income, for example), if applicable.

The complete package is mailed to:

Verified factInternal Revenue Service P.O. Box 409101 Ogden, UT 84409 United States
Verified factForm 8288-B and other applications for a withholding certificate must be sent to the IRS Ogden Service Center, P.O. Box 409101, Ogden, UT. An application that is not substantially complete when submitted will be rejected; an application without a specific or estimated date of transfer is not considered substantially complete. Source: Form 8288-B Instructions (Rev. 12-2025); 26 CFR § 1.1445-3(b)(4).

Section 05The post-closing path: Form 8288-B with Form 843

When Form 8288-B was not filed before closing and the 15 % has already been remitted to the IRS, the seller has two recovery paths.

The first path is the standard one: wait for the next US filing season (filing opens in late January), file Form 1040-NR for the year of the sale, attach the IRS-stamped Form 8288-A as proof of withholding, declare the gain on Schedule D and Form 8949, and request the refund. The refund is issued some months after filing. From sale to refund, the practical wait can run from 12 months to over 18 months.

The second path is the IRS official "early refund" procedure, available in the same calendar year as the withholding. The seller files Form 843 (Claim for Refund and Request for Abatement) with Form 8288-B attached, demonstrating the calculation of the maximum tax liability and showing that the withholding exceeded that amount. The early refund is processed by IRS Accounts Management, and, because it is issued within the same year of withholding, no interest is paid on the refund.

Verified factAn early FIRPTA refund is issued within the same year of withholding. Therefore, no interest is paid on the refund. The standard processing time frame for early refund applications is 90 days. Source: IRS Internal Revenue Manual 21.8.5.4.2.
OpinionThe post-closing 843 + 8288-B path is a fallback, not a substitute for filing 8288-B before closing. It still leaves cash with the IRS during processing and does not pay interest. The strategic move for a Canadian seller anticipating a 90-day or longer cash gap is the pre-closing application. The post-closing path is for sellers who learned about the option too late, or whose closing schedule did not accommodate the lead time.
Typical rangeWhether the post-closing 843 + 8288-B route is faster than waiting for Form 1040-NR depends on when in the year the sale closes. A sale closing in March may be refunded by the 1040-NR route faster, since the next filing season opens in late January. A sale closing in October typically benefits from the 843 + 8288-B route, since waiting for the 1040-NR would push the refund well into the following year.

Section 06Comparison: Canada side vs Florida side at closing

A Canadian-side analogue to FIRPTA does not exist for a Canadian resident selling Canadian real property: there is no source withholding on residential sales by Canadian residents. The mechanism that comes closest, in opposite circumstances, is section 116 of the Income Tax Act (Canada), under which a non-resident of Canada selling Canadian real property has 25 % to 50 % of the proceeds withheld unless a clearance certificate is obtained from the CRA. That is the structural mirror of FIRPTA, but in the opposite direction (non-resident selling in Canada), and is not covered in this article.

The table below compares the cash-flow mechanics at closing for a Canadian resident, using Quebec as the reference province on the Canadian side. Equivalent comparisons for Ontario, British Columbia, Alberta, and other provinces are being published as separate articles.

Closing-time mechanicFederal CA + Provincial QC (Canadian resident sells in Canada)Federal US (Canadian resident sells in Florida)
Source withholding on the sales priceNone for a Canadian resident. (For non-residents selling in Canada: section 116 ITA, 25-50 % withholding until clearance certificate.)FIRPTA: 15 % default, 0 % or 10 % via 26 CFR § 1.1445-2(d)(2) residence-buyer affidavit.
Closing officerNotary public in Quebec; lawyer in most other provinces.Florida title company / closing agent.
Pre-closing reduction mechanismN/A.Form 8288-B filed at IRS Ogden, 90-day target processing.
Funds in escrow during pending applicationN/A.Withholding placed in closing agent escrow until IRS decision (closing-agent practice).
Statutory remittance deadlineN/A.20 days post-closing if no 8288-B; 20 days from IRS mailing of certificate or denial if 8288-B is pending.
Year-end reconciliationT1 federal (and TP-1 Quebec if applicable), gain reported on Schedule 3.Form 1040-NR with Schedule D / Form 8949.
Early-refund path post-closingN/A (no withholding to refund).Form 843 with Form 8288-B, IRS Accounts Management.
Inter-provincial variationCombined federal-provincial marginal rates differ; closing officer differs (notary in QC, lawyer elsewhere); Quebec maintains a parallel provincial foreign tax credit under the Taxation Act.None. FIRPTA is US federal, applies identically regardless of the seller's Canadian province of residence.

Section 07Worked example

A Canadian resident from Montreal sold a Boca Raton condo on April 15, 2026. The sale price was USD 750,000. She had purchased the condo in March 2018 for USD 580,000 and has documented capitalizable improvements totalling USD 25,000 (impact-rated windows, full HVAC replacement, kitchen renovation with permits). The buyer is a US resident planning to use the property as a personal residence and has signed the residence-buyer affidavit. The Canadian seller obtained an ITIN in 2019 when the property was first rented.

Without Form 8288-B

The closing agent applies Tier 2 (sale between USD 300,001 and USD 1,000,000 with residence affidavit) and withholds 10 % × USD 750,000 = USD 75,000 at closing. The amount is remitted to the IRS within 20 days via EFTPS.

The actual federal US gain is approximately USD 750,000 − (USD 580,000 + USD 25,000) = USD 145,000. At the long-term capital gains federal rate applicable to her, the federal US tax owed is approximately USD 21,750 (a typical 15 % long-term rate; the precise rate depends on her worldwide income reported on Form 1040-NR).

She must wait until the 2027 filing season opens in late January to file Form 1040-NR for tax year 2026. The refund of the difference, approximately USD 53,250, is issued some months later. Practical wait between sale and refund: typically 12 to 18 months.

With Form 8288-B filed 30 days before closing

She files Form 8288-B with her cross-border CPA on March 14, 2026, attaching the sale contract, the original purchase deed, the improvement invoices, and the maximum tax liability computation showing approximately USD 21,750 owed. The IRS Ogden Service Center reviews the file. On June 12, 2026 (within the 90-day target), the IRS issues a withholding certificate fixing the withholding at USD 22,000.

At closing, the standard USD 75,000 was placed in the closing agent's escrow. Once the certificate is received, the closing agent remits USD 22,000 to the IRS via EFTPS within 20 days of the IRS mailing date and releases the surplus, USD 53,000, to the seller. The seller still files Form 1040-NR in the 2027 filing season to reconcile the year-end calculation, but the cash is no longer locked at the IRS.

With Form 843 + Form 8288-B filed after closing

If she discovered the option only after closing, when the USD 75,000 had already been remitted to the IRS, she could file Form 843 with Form 8288-B in May 2026, with the same supporting documentation. The IRS targets 90-day processing. If the early refund is issued in 2026, she receives approximately USD 53,250 back in the same calendar year, with no interest paid. She still files Form 1040-NR in spring 2027 for the year-end reconciliation.

On the Canadian side

Independent of the FIRPTA path she chooses, she reports the gain on her 2026 Canadian return (T1 federal and TP-1 Quebec). The CAD-USD exchange rate at acquisition (March 2018) and at sale (April 2026) is applied to compute the Canadian-dollar gain, which can differ materially from the USD gain. She claims a federal foreign tax credit (Form T2209) for the actual US tax paid (USD 21,750 converted to CAD), and Quebec applies its parallel credit under the Taxation Act. Articles XIII and XXIV of the Canada-US Tax Convention prevent double taxation on the same gain.

Section 08Common mistakes

  1. Waiting until the closing date to file Form 8288-B. The IRS 90-day target is from receipt of a complete application. Filing the day before closing leaves the closing agent in escrow limbo for three months and provides none of the cash-flow benefit at closing.
  2. Filing without an ITIN, or without a Form W-7 attached. A Form 8288-B without the seller's TIN or without a Form W-7 attached under Exception 4 will be rejected. Treasury Decision 9082 (effective November 4, 2003) makes the TIN requirement absolute on FIRPTA forms.
  3. Filing an incomplete application. Missing closing date, missing supporting documents, missing buyer's TIN, missing maximum tax liability computation: each is grounds for rejection. The application is rejected outright, not corrected.
  4. Not briefing the closing agent. Many Florida title companies handle FIRPTA routinely but vary in their willingness to hold withheld funds in escrow during a pending 8288-B application. Confirm the agent's practice in writing before signing the contract.
  5. Confusing Form 8288-B with Form 8288. Form 8288 is the buyer-side withholding return filed within 20 days of closing; Form 8288-B is the seller-side application for a withholding certificate, filed before closing. They are different forms with different purposes and different addresses on some fillings.
  6. Filing Form 843 + Form 8288-B before the closing has been completed. The post-closing early-refund path requires that the withholding has actually been remitted to the IRS. Filing 843 prematurely produces a rejection or a return of the file.
  7. Not planning for the EFTPS requirement. Since September 30, 2025, all FIRPTA remittances must be electronic. A US-resident buyer who has never enrolled in EFTPS may need 7 to 10 business days to receive the activation PIN by mail, which can collide with the 20-day post-closing deadline.

Section 09Pre-closing 8288-B checklist

  1. As soon as the property is listed, confirm whether the seller has a valid ITIN. If not, prepare Form W-7 application immediately (Box h, Exception 4 applies once a transaction is contemplated).
  2. As soon as the sale contract is signed, retrieve the original purchase deed, the closing statement from the original acquisition, and all invoices documenting capitalizable improvements.
  3. Engage a cross-border CPA or Florida-licensed tax attorney to compute the maximum tax liability and prepare the Form 8288-B package.
  4. Confirm in writing that the closing agent will hold the standard withholding in escrow during the pendency of the 8288-B application, rather than remitting it to the IRS within the standard 20-day post-closing window.
  5. Confirm that the buyer will provide a TIN (SSN or ITIN). For a foreign buyer without an ITIN, plan the W-7 filing in parallel.
  6. Mail the complete Form 8288-B package to the IRS Ogden Service Center, with sufficient lead time before closing (target 30 days minimum, ideally more).
  7. Retain proof of mailing and a complete copy of the package.
  8. Track the IRS response. Plan for the actual closing-agent action upon receipt: remit the certified amount to the IRS via EFTPS within 20 days of the IRS mailing date, release the surplus to the seller.
  9. File Form 1040-NR for the year of the sale during the next filing season, attach the IRS-stamped Form 8288-A, reconcile the year-end calculation.
  10. On the Canadian side, plan the T1 (and TP-1 if Quebec) for the year of the sale, with CAD conversion of acquisition and sale, and foreign tax credit on the actual US tax paid.

Section 10FAQ

How early can Form 8288-B be filed?

The form requires the buyer's identifying information and the contract sales price, so it cannot be filed before the sale contract is signed. Once the contract is signed, the application can be sent immediately. There is no minimum lead time imposed by the IRS, but a target of at least 30 days before closing is the practical minimum to keep the closing agent comfortable with the escrow arrangement.

What if the IRS does not respond within 90 days?

The 90-day window is a target, not a statutory deadline. If the closing date arrives and no certificate has been issued, the standard 15 % withholding still applies. In practice, the closing agent retains the funds in escrow if both parties have signed an agreement to that effect, awaiting the IRS decision. If the funds are remitted to the IRS due to the closing agent's policy or to the absence of an escrow agreement, the seller falls back to the post-closing recovery path (Form 843 + 8288-B, or Form 1040-NR).

Can a Canadian corporation use Form 8288-B?

Yes. The withholding certificate procedure is open to any "foreign person" within the meaning of FIRPTA, which includes foreign corporations, partnerships, trusts, and estates. The application requires the entity's EIN. The 0 % and 10 % residence tiers under 26 CFR § 1.1445-2(d)(2) are not available to entities, so the standard withholding for an entity seller is 15 % of gross unless reduced by a Form 8288-B certificate.

Is the certificate transferable to a different buyer if the deal falls through?

No. The certificate is tied to the specific transaction described in the application: identified seller, identified buyer, identified property, identified contract price, identified closing date. A change in any of these elements requires an amendment, which can extend the IRS decision deadline by 30 days, or by 60 days if the change is substantial.

Is Form 8288-B itself sufficient, or is a tax return still required?

A tax return is still required. Form 8288-B and any resulting withholding certificate determine only the amount withheld at source. The seller must still file Form 1040-NR for the year of the sale to report the disposition on Schedule D and Form 8949 and to reconcile the actual year-end tax against the amount withheld. Filing Form 8288-B before closing does not eliminate the year-end filing obligation.

What if the actual gain reported on Form 1040-NR turns out higher than the amount used in the 8288-B application?

The Form 1040-NR computes the actual federal US tax due. If the actual tax exceeds the amount specified in the withholding certificate, the seller pays the difference with the return. Conversely, if the actual tax is lower than the certified amount (rare, but possible with late-year deductions), the difference is refunded with the 1040-NR.

Is there any risk to filing Form 8288-B?

The principal risk is procedural. An incomplete or unsupported application is rejected. The principal risk to the underlying filing position is an aggressive maximum tax liability computation: the IRS can examine and adjust. The supporting documentation (purchase deed, improvements, contract) needs to be defensible. Beyond that, the application carries no penalty in itself, and a rejection does not create any specific exposure beyond the loss of the cash-flow benefit.

Does Florida state law impose any separate withholding?

No. Florida has no state income tax and no state-level FIRPTA equivalent. The mechanism is purely federal. Florida intervenes only on the doc stamps tax on the deed (§ 201.02 Florida Statutes), which is a separate transaction tax paid by the seller per county custom and is not connected to FIRPTA.

Editorial team

CanadaFlorida Editorial Team

Research drawn from primary public sources cited at the bottom of every guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable.

Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.

Sources and references

  1. IRC § 1445 Withholding of tax on dispositions of United States real property interests. https://www.law.cornell.edu/uscode/text/26/1445
  2. 26 CFR § 1.1445-2 Situations in which withholding is not required (residence tiers 0 / 10 / 15 %). https://www.law.cornell.edu/cfr/text/26/1.1445-2
  3. 26 CFR § 1.1445-3 Adjustments to amount required to be withheld pursuant to withholding certificate. https://www.law.cornell.edu/cfr/text/26/1.1445-3
  4. IRS About Form 8288-B. https://www.irs.gov/forms-pubs/about-form-8288-b
  5. IRS Form 8288-B (Rev. December 2025). https://www.irs.gov/pub/irs-access/f8288b_accessible.pdf
  6. IRS Withholding certificates (90-day target processing window). https://www.irs.gov/individuals/international-taxpayers/withholding-certificates
  7. IRS Applications for FIRPTA withholding certificates (format). https://www.irs.gov/individuals/international-taxpayers/format-for-applications
  8. IRS Reporting and paying tax on US real property interests (escrow during pending 8288-B; 20-day post-decision deadline). https://www.irs.gov/individuals/international-taxpayers/reporting-and-paying-tax-on-us-real-property-interests
  9. IRS Internal Revenue Manual 21.8.5 FIRPTA Related Issues, including the early-refund procedure under section 21.8.5.4 (Form 843 + Form 8288-B; same-year, no-interest refund). https://www.irs.gov/irm/part21/irm_21-008-005r
  10. IRS About Form 843, Claim for Refund and Request for Abatement. https://www.irs.gov/forms-pubs/about-form-843
  11. IRS Form 843 (Rev. December 2024). https://www.irs.gov/pub/irs-pdf/f843.pdf
  12. IRS About Form 1040-NR, U.S. Nonresident Alien Income Tax Return. https://www.irs.gov/forms-pubs/about-form-1040-nr
  13. IRS About Form W-7, Application for IRS Individual Taxpayer Identification Number (Exception 4 for FIRPTA dispositions). https://www.irs.gov/forms-pubs/about-form-w-7
  14. IRS Instructions for Form 8288 (Rev. January 2026) (early refund, EFTPS mandate). https://www.irs.gov/pub/irs-pdf/i8288.pdf
  15. Treasury Decision 9082 (effective November 4, 2003): TIN requirement on FIRPTA forms.
  16. Canada-United States Tax Convention (1980, as amended), Articles XIII (Gains) and XXIV (Elimination of double taxation). https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/united-states-america-convention-consolidated-1980-1983-1984-1995-1997.html
  17. IRS Publication 597 Information on the United States-Canada Income Tax Treaty. https://www.irs.gov/publications/p597

Source links have been verified as of the last review date shown at the top of the page.

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