View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-1060
ICR Reference No:
202505-1545-020
Status:
Active
Previous ICR Reference No:
202206-1545-002
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Type of Information Collection:
Extension without change of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
01/17/2026
Retrieve Notice of Action (NOA)
Date Received in OIRA:
09/26/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
01/31/2029
36 Months From Approved
01/31/2026
Responses
2,600
0
508
Time Burden (Hours)
14,976
0
2,926
Cost Burden (Dollars)
0
0
0
Abstract:
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.
Authorizing Statute(s):
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
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
90 FR 26414
06/20/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 46306
09/25/2025
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8288-B
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
ICR Summary of Burden
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
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
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).
Annual Cost to Federal Government:
$23,348
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Noreen Ash 859 488-3810
Common Form ICR:
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:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(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;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
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.
Certification Date:
09/26/2025
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