Line 7: Check the box to indicate the reason a withholding certificate should be issued.
Line 7a: The transferor is exempt from U.S. tax or nonrecognition treatment applies.
Line 7b: The transferor's maximum tax liability is less than the tax required to be withheld.
Line 7c: The special installment sales rules allow reduced withholding.
Complete application: An application that is not substantially complete when submitted will be rejected.
Application: The IRS will normally act on an application within 90 days of receipt of all information necessary to make a proper determination.
| Question | Answer |
|---|---|
| Form Name | Form 8288-B |
| Form Length | 4 pages |
| Fillable? | Yes |
| Fillable fields | 54 |
| Avg. time to fill out | 9 min |
| Edition | 12-2025 |
| Issuing agency | Department of the Treasury, Internal Revenue Service |
| Where to send | Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 |
| Matches the agency's file | Yes, checked October 9, 2026 |
| Other names | Form 8288-B, 8288-B, 8288B, IRS Form 8288-B, 8288-B form, Application for Withholding Certificate |
| Official source | Form 8288-B (Rev 12-2025), Department of the Treasury, Internal Revenue Service |
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