Updated September 27, 2026 • Use current IRS instructions for the transaction.
General rule
The current Form 8288 instructions state that a transferee must file Form 8288 and transmit the tax withheld by the 20th day after the date of transfer.
If a withholding-certificate application is pending
If an application for a withholding certificate was submitted to the IRS on or before the transfer date and remains pending, the required amount is still withheld, but the filing/payment timing generally shifts until after the IRS mails the certificate or a notice of denial. The current instructions provide the detailed timing rule.
Forms 8288-A travel with the filing
The Form 8288 instructions also state that anyone completing Form 8288 must complete a Form 8288-A for each person subject to withholding, and copies A and B are attached to Form 8288.
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