Form 8288 U.S. Withholding Tax Return for
(Rev. August 2000)
Dispositions by Foreign Persons of OMB No. 1545-0902
Department of the Treasury
Internal Revenue Service
U.S. Real Property Interests
Complete Part I or Part II. Also complete and attach Copies A and B of Form(s) 8288-A.
(Attach additional sheets if you need more space.)
Part I To Be Completed by the Buyer or Other Transferee Required To Withhold Under Section 1445(a)
1 Name of buyer or other transferee responsible for withholding (see page 4) Identifying number
Street address (apt. or suite no., or rural route. Do not use a P.O. box.)
City or town, state, and ZIP code Phone number (optional)
2 Description and location of property acquired
3 Date of transfer 4 Number of Forms 8288-A attached 5 Amount realized on the transfer
6 Check applicable box. 7 Amount withheld
a Withholding is at 10%
b Withholding is of a reduced amount
To Be Completed by a Corporation, Partnership, Trust, or Estate Subject to the Provisions of
1 Name of corporation, partnership, or fiduciary responsible for withholding (see instructions) Identifying number
Street address (apt. or suite no., or rural route. Do not use a P.O. box.)
City or town, state, and ZIP code Phone number (optional)
2 Description of U.S. real property interest transferred or distributed
3 Date of transfer 4 Number of Forms 8288-A attached
5 Check all applicable boxes. 6 Total amount withheld
a Withholding is at 10% or 35%
b Withholding is of a reduced amount
c Large trust election to withhold at distribution
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of withholding agent, partner, fiduciary, or corporate officer Title (if applicable) Date
Date Preparer’s social security number
Paid Preparer’s Check if self-
Preparer’s Firm’s name (or EIN
Use Only yours if self-employed)
For Paperwork Reduction Act Notice, see instructions. Cat. No. 62260A Form 8288 (Rev. 8-2000)
Form 8288 (Rev. 8-2000) Page 2
General Instructions Withholding, to report and pay over the withheld Transferor. For purposes of this withholding,
amounts. Do not use Forms 8288 and 8288-A this means any foreign person that disposes of a
Section references are to the Internal Revenue for these distributions. See Regulations section U.S. real property interest by sale, exchange,
Code unless otherwise noted. 1.1445-8. gift, or any other disposition.
Withholding agent. For purposes of this return,
Purpose of Form When To File this means the buyer or other transferee who
A withholding obligation is generally imposed on A transferee must file Form 8288 and transmit acquires a U.S. real property interest from a
the buyer or other transferee (withholding agent) the tax withheld to the IRS by the 20th day after foreign person.
when a U.S. real property interest is acquired the date of transfer. Foreign person. A nonresident alien individual, a
from a foreign person. The withholding obligation foreign corporation that does not have a valid
You must withhold even if an application for a
also applies to certain partnerships, foreign and election under section 897(i) to be treated as a
withholding certificate is or has been submitted
domestic corporations, and the fiduciary of domestic corporation, a foreign partnership, a
to the IRS on the date of transfer. However, you
certain trusts and estates. This withholding foreign trust, or a foreign estate. A resident alien
do not have to file Form 8288 and transmit the
serves to collect tax that may be owed by the individual is not a foreign person.
withholding until the 20th day after the day the
foreign person. Use this form to report and
IRS mails you a copy of the withholding U.S. real property interest. Any interest, other
transmit the amount withheld.
certificate or notice of denial. But if the principal than an interest solely as a creditor, in:
Note: You are not required to withhold if any of purpose for filing the application for a
the Exceptions (which begin on this page) apply. 1. Real property located in the United States
withholding certificate was to delay paying the or the Virgin Islands.
IRS the amount withheld, interest and penalties
Amount To Withhold will apply to the period after the 20th day after 2. Certain personal property associated with
the date of transfer. the use of real property.
Generally, you must withhold 10% of the amount
realized on the disposition by the transferor (see Installment payments. You must withhold the 3. A domestic corporation, unless it is shown
Definitions on this page). full amount at the time of the first installment that the corporation was not a U.S. real property
payment. If you cannot because the payment holding corporation during the previous 5 years
See Corporations, Partnerships, Trusts, and (or during the period in which the transferor held
Estates Subject to Section 1445(e) on page 3 does not involve sufficient cash or other liquid
assets, you may obtain a withholding certificate the interest, if shorter).
for information about when withholding at 35%
is required. Also see Withholding certificate from the IRS. See the instructions for Form A U.S. real property interest does not include:
issued by the IRS on page 3 for information 8288-B, Application for Withholding Certificate 1. An interest in a domestically controlled real
about applying for reduction or elimination of for Dispositions by Foreign Persons of U.S. Real estate investment trust (REIT).
withholding. Property Interests, for more information.
2. An interest in a corporation that has
Joint transferors. If one or more foreign persons disposed of all its U.S. real property interests in
and one or more U.S. persons jointly transfer a
Where To File transactions in which the full amount of any gain
U.S. real property interest, you must determine Send Form 8288 with the amount withheld, and was recognized as provided in section
the amount subject to withholding in the Copies A and B of Form(s) 8288-A to the Internal 897(c)(1)(B).
following manner. Revenue Service Center, P.O. Box 21086, DP 3. An interest in certain publicly traded
1. Allocate the amount realized from the 8731 FIRPTA Unit, Philadelphia, PA 19114-0586. corporations, partnerships, and trusts.
transfer among the transferors based on their See Regulations sections 1.897-1 and -2 for
capital contribution to the property. For this Forms 8288-A Must Be Attached more information. Also see Transferred
purpose, a husband and wife are treated as Anyone who completes Form 8288 must property that is not a U.S. real property
having contributed 50% each. also complete a Form 8288-A, Statement of interest on page 3.
2. Withhold on the total amount allocated to Withholding on Dispositions by Foreign Persons Amount realized. The sum of the cash paid or
foreign transferors. of U.S. Real Property Interests, for each person to be paid (not including interest or original issue
3. Credit the amount withheld among the subject to withholding. Copies A and B of Form discount), the fair market value of other property
foreign transferors as they mutually agree. The 8288-A must be attached to Form 8288. Copy C transferred or to be transferred, and the amount
transferors must request that the withholding be is for your records. of any liability assumed by the transferee or to
credited as agreed upon by the 10th day after After receipt of Form 8288 and Form(s) which the U.S. real property interest is subject
the date of transfer. If no agreement is reached, 8288-A, the IRS will stamp Copy B of Form immediately before and after the transfer.
credit the withholding by evenly dividing it 8288-A to show receipt of the withholding and Generally, the amount realized for purposes of
among the foreign transferors. will forward the stamped copy to the foreign this withholding is the sales or contract price.
person subject to withholding at the address Date of transfer. The first date on which
Who Must File shown on Form 8288-A. consideration is paid or a liability is assumed by
A buyer or other transferee of a U.S. real You are not required to furnish a copy of Form the transferee. However, for purposes of
property interest, and a corporation, partnership, 8288 or 8288-A directly to the transferor. To sections 1445(e)(2), (3), and (4), and Regulations
or fiduciary that is required to withhold tax, must receive credit for the withheld amount, the sections 1.1445-5(c)(1)(iii) and 1.1445-5(c)(3), the
file Form 8288 to report and transmit the amount transferor generally must attach the stamped date of transfer is the date of distribution that
withheld. If two or more persons are joint Copy B of Form 8288-A to a U.S. income tax creates the obligation to withhold. Payment of
transferees, each is obligated to withhold. return (e.g., Form 1040NR or 1120-F) or consideration does not include the payment
However, the obligation of each will be met if application for early refund filed with the IRS. before passage of legal or equitable title of
one of the joint transferees withholds and earnest money (other than pursuant to an initial
transmits the required amount to the IRS. Penalties purchase contract), a good-faith deposit, or any
similar amount primarily intended to bind the
Publicly traded partnerships, publicly traded Under section 6651, penalties apply for failure to
parties to the contract and subject to forfeiture.
trusts, and REITs. Distributions from a publicly file Form 8288 when due and for failure to pay
A payment that is not forfeitable may also be
traded partnership are generally subject to the the withholding when due. In addition, if you are
considered earnest money, a good-faith deposit,
withholding requirements of section 1446 and required to but do not withhold tax under section
or a similar sum.
are not subject to the withholding requirements 1445, the tax, including interest, may be
of section 1445. See Rev. Proc. 89-31, 1989-1 collected from you. Under section 7202, you
C.B. 895. Distributions from a trust that is may be subject to a penalty of up to $10,000 for Exceptions
regularly traded on an established securities willful failure to collect and pay over the tax. You are not required to withhold if any of the
market and distributions from a real estate Corporate officers or other responsible persons following applies:
investment trust (REIT) are subject to section may be subject to a penalty under section 6672 1. Purchase of residence for $300,000 or
1445 and its regulations. However, for such equal to the amount that should have been less. One or more individuals acquire U.S. real
partnerships and trusts, generally the method of withheld and paid over to the IRS. property for use as a residence and the amount
paying over and reporting the withholding to the realized (sales price) is not more than $300,000.
IRS is governed by section 1461 and its Definitions A U.S. real property interest is acquired for use
regulations and the deposit rules in Regulations Transferee. Any person, foreign or domestic, as a residence if you or a member of your family
section 1.6302-2. Use Form 1042, Annual that acquires a U.S. real property interest by has definite plans to reside in the property for at
Withholding Tax Return for U.S. Source Income purchase, exchange, gift, or any other least 50% of the number of days the property is
of Foreign Persons, and Form 1042-S, Foreign disposition. used by any person during each of the first two
Person’s U.S. Source Income Subject to 12-month periods following the date of transfer.
Do not take into account the number of days the
Form 8288 (Rev. 8-2000) Page 3
property will be vacant in making this Late notice of false statement. If after the For rules that apply to foreclosures, see
determination. No form or other document is date of transfer you receive a notice that a Regulations section 1.1445-2(d)(3).
required to be filed with the IRS for this statement that an interest in a corporation is not
exception; however, if you do not in fact use the a U.S. real property interest is false, see Late
property as a residence, the withholding tax may notice of false certification above. Liability of Agents
be collected from you. Generally, no withholding is required on the If the transferee or other withholding agent has
This exception applies whether or not the acquisition of an interest in a foreign corporation. received (a) a transferor’s certification of
transferor (seller) is an individual, partnership, However, withholding may be required if the nonforeign status, or (b) a corporation’s
trust, corporation, or other transferor. However, foreign corporation has made the election under statement that an interest is not a U.S. real
this exception does not apply if the actual section 897(i) to be treated as a domestic property interest, and the transferee’s or
transferee (buyer) is not an individual, even if corporation. transferor’s agent knows that the document is
the property is acquired for an individual. false, the agent must provide notice to the
4. Transferor’s nonrecognition of gain or
transferee or other withholding agent. If the
2. Tranferor not a foreign person. You loss. You may receive a notice from the
notice is not provided, the agent will be liable for
receive a certification of nonforeign status from transferor signed under penalties of perjury
the tax that should have been withheld, but only
the transferor, signed under penalties of perjury, stating that the transferor is not required to
to the extent of the agent’s compensation from
stating that the transferor is not a foreign person recognize gain or loss on the transfer because of
and containing the transferor’s name, address, a nonrecognition provision of the Internal
and identification number (social security number Revenue Code (see Temporary Regulations If you are the transferee or withholding agent
(SSN) or employer identification number (EIN)). If section 1.897-6T(a)(2)). You may rely on the and you receive a notice of false certification or
you receive a certification, the withholding tax transferor’s notice unless (a) only part of the statement from your agent or the transferor’s
cannot be collected from you unless you knew gain qualifies for nonrecognition, or agent, you must withhold tax as if you had not
that the certification was false or you received a (b) you know or have reason to know that the received a certification or statement. But see
notice from your agent or the transferor’s agent transferor is not entitled to the claimed Late notice of false certification above.
that it was false. The certification must be nonrecognition treatment. The terms “transferor’s agent” and
signed by the individual, a responsible officer of No particular form is required for this notice. “transferee’s agent” mean any person who
a corporation, a general partner of a partnership, By the 20th day after the date of transfer, you represents the transferor or transferee in any
or the trustee, executor, or fiduciary of a trust or must send a copy of the notice of negotiation with another person (or another
estate. nonrecognition (with a cover letter giving your person’s agent) relating to the transaction, or in
A foreign corporation electing to be treated as name, address, and identification number) to the settling the transaction. For purposes of section
a domestic corporation under section 897(i) must address listed under Where To File on page 2. 1445(e), a transferor’s or transferee’s agent is
attach to the certification a copy of the See Temporary Regulations section 1.1445-9T(b) any person who represents or advises an entity,
acknowledgment of the election received from for more information on the transferor’s notice of a holder of an interest in an entity, or a fiduciary
the IRS. The acknowledgment must state that nonrecognition. with respect to the planning, arrangement, or
the information required by Regulations section completion of a transaction described in sections
5. Withholding certificate issued by the IRS.
1.897-3 has been determined to be complete. If 1445(e)(1) through (4).
A withholding certificate may be issued by the
the acknowledgment is not attached, you may IRS to reduce or eliminate withholding on A person is not treated as an agent if the
not rely on the certification. Keep any dispositions of U.S. real property interests by person only performs one or more of the
certification of nonforeign status you receive in foreign persons. Either a transferee or transferor following acts in connection with the transaction:
your records for 5 years after the year of may apply for the certificate. The certificate may 1. Receiving and disbursing any part of the
transfer. be issued if: consideration.
You may also use other means to determine a. Reduced withholding is appropriate 2. Recording any document.
that the transferor is not a foreign person. But if because the 10% or 35% amount exceeds the
you do, and it is later determined that the 3. Typing, copying, and other clerical tasks.
transferor’s maximum tax liability,
transferor is a foreign person, the withholding tax 4. Obtaining title insurance reports and reports
may be collected from you. b. The transferor is exempt from U.S. tax or concerning the condition of the property.
nonrecognition provisions apply, or
Late notice of false certification. If, after the 5. Transmitting documents between the
date of transfer, you receive a notice from your c. The transferee or transferor enters into an parties.
agent or the transferor’s agent that the agreement with the IRS for the payment of the
tax. 6. Functioning exclusively in his or her
certification of nonforeign status is false, you do capacity as a representative of a condominium
not have to withhold on consideration paid An application for a withholding certificate association or cooperative housing corporation.
before you received the notice. However, you must comply with the provisions of Regulations This exemption includes the board of directors,
must withhold the full 10% of the amount sections 1.1445-3 and 1.1445-6 and Rev. Proc. the committee, or other governing body.
realized from any consideration that remains to 2000-35, 2000-35 I.R.B. 211. In certain cases,
be paid, if possible. You must do this by you may use Form 8288-B to apply for a Corporations, Partnerships, Trusts,
withholding and paying over the entire amount of withholding certificate. The IRS will normally act
each successive payment of consideration until on an application by the 90th day after a and Estates Subject to Section
the full 10% has been withheld and paid to the complete application is received. 1445(e)
IRS. These amounts must be reported and If you receive a withholding certificate from the Withholding is required on certain distributions
transmitted to the IRS by the 20th day following IRS that excuses withholding, you are not and other transactions by domestic or foreign
the date of each payment. required to file Form 8288. However, if you corporations, partnerships, trusts, and estates. A
3. Transferred property that is not a U.S. receive a withholding certificate that reduces domestic trust or estate must withhold 35% of
real property interest. You acquire an interest (rather than eliminates) withholding, there is no the amount distributed to a foreign beneficiary
in property that is not a U.S. real property exception to withholding, and you are required from a “U.S. real property interest account” that
interest. A U.S. real property interest includes to file Form 8288. Attach a copy of the it is required to establish under Regulations
certain interests in U.S. corporations, as well as withholding certificate to Form 8288. See When section 1.1445-5(c)(1)(iii). A foreign corporation
direct interests in real property and certain To File on page 2 for more information. that has not made the election under section
associated personal property (see Definitions on 6. No consideration paid. The amount 897(i) must withhold 35% of the gain it
page 2). realized by the transferor is zero (e.g., the recognizes on the distribution of a U.S. real
No withholding is required on the acquisition property is transferred as a gift and the recipient property interest to its shareholders. Certain
of an interest in a domestic corporation if (a) any does not assume any liabilities or furnish any domestic corporations are required to withhold
class of stock of the corporation is regularly other consideration to the transferor). tax on distributions to foreign shareholders.
traded on an established securities market, or 7. Options to acquire U.S. real property No withholding is required on the transfer of
(b) the transferee receives a statement by the interests. An amount is realized by the grantor an interest in a domestic corporation if any class
corporation that the interest is not a U.S. real on the grant or lapse of an option to acquire a of stock of the corporation is regularly traded on
property interest, unless you know that the U.S. real property interest. However, withholding an established securities market. Also, no
statement is false or you receive a notice from is required on the sale, exchange, or exercise of withholding is required on the transfer of an
your agent or the transferor’s agent that the an option. interest in a publicly traded partnership or trust.
statement is false. A corporation’s statement
8. Property acquired by a governmental
may be relied on only if it is dated not more than
unit. The property is acquired by the United
30 days before the date of transfer.
States, a U.S. state or possession or political
subdivision, or the District of Columbia.
Form 8288 (Rev. 8-2000) Page 4
No withholding will be required with respect to 2. The property is distributed either in Taxpayer Identification Number (ITIN), you must
an interest holder if the entity or fiduciary redemption of stock under section 302 or in provide it on Form 8288. If you do not already
receives a certification of nonforeign status from liquidation of the corporation under sections 331 have an ITIN, you must apply for one before
the interest holder. An entity or fiduciary may through 341. filing Form 8288. If you have applied for an ITIN
also use other means to determine that an Similar rules apply in the case of any but you have not yet received it when you file
interest holder is not a foreign person, but if it distribution to which section 301 applies and Form 8288, write “Applied For” in the Identifying
does so and it is later determined that the that is not made out of the earnings and profits number box. See Form W-7, Application for IRS
interest holder is a foreign person, the of the corporation. Individual Taxpayer Identification Number, for
withholding may be collected from the entity or more information.
fiduciary. No withholding or reduced withholding is
required if the corporation receives a withholding Lines 2. Enter the location and a description of
certificate from the IRS. the property, including any substantial
Section 1445(e)(1) Transactions
improvements (e.g., “12-unit apartment
Partnerships. A domestic partnership that is not Section 1445(e)(4) Transactions building”). In the case of interests in a
publicly traded must withhold tax under section corporation that constitute a U.S. real property
1446 on effectively connected income of its No withholding is required under section
interest, enter the class or type and amount of
foreign partners and must file Form 8804, 1445(e)(4), relating to certain taxable distributions
the interest (e.g., “10,000 shares Class A
Annual Return for Partnership Withholding Tax by domestic or foreign partnerships, trusts, and
Preferred Stock XYZ Corporation”).
(Section 1446), and Form 8805, Foreign estates, until the effective date of a Treasury
Decision under section 897(e)(2)(B)(ii) and (g). Lines 4. Copies A and B of each Form 8288-A
Partner’s Information Statement of Section 1446
should be counted as one form.
Withholding Tax. A publicly traded partnership
Section 1445(e)(5) Transactions Part II, line 3. If you are a domestic trust or
generally must withhold tax under section 1446
on distributions to its foreign partners and must The transferee of a partnership interest must estate or you make the large trust election, enter
file Forms 1042 and 1042-S. Because a withhold 10% of the amount realized on the the date of distribution.
domestic partnership that disposes of a U.S. real disposition by a foreign partner of an interest in
property interest is required to withhold under a domestic or foreign partnership in which at
least 50% of the value of the gross assets Paperwork Reduction Act Notice. We ask for
section 1446, it is not required to withhold under
consists of U.S. real property interests and at the information on this form to carry out the
least 90% of the value of the gross assets Internal Revenue laws of the United States.
Trusts and estates. If a domestic trust or estate Section 1445 generally imposes a withholding
disposes of a U.S. real property interest, the consists of U.S. real property interests plus any
cash or cash equivalents. However, no obligation on the buyer or other transferee
amount of gain realized must be paid into a (withholding agent) when a U.S. real property
separate “U.S. real property interest account.” withholding is required under section 1445(e)(5)
for dispositions of interests in other partnerships, interest is acquired from a foreign person.
For these purposes, a domestic trust is one that Section 1445 also imposes a withholding
does not make the “large trust election” trusts, or estates until the effective date of a
Treasury Decision under section 897(g). No obligation on certain partnerships, foreign and
(explained below), is not a REIT, and is not domestic corporations, and the fiduciary of
publicly traded. The fiduciary must withhold 35% withholding is required if, no earlier than 30 days
before the transfer, the transferee receives a certain trusts and estates. This form is used to
of the amount distributed to a foreign person report and transmit the amount withheld.
from the account during the tax year of the trust statement signed by a general partner under
or estate in which the disposition occurred. The penalties of perjury that at least 50% of the You are required to provide this information.
withholding must be paid over to the IRS within value of the gross assets of the partnership does Section 6109 requires you to provide your
20 days of the date of distribution. Special rules not consist of U.S. real property interests or that taxpayer identification number. We need this
apply to grantor trusts. See Regulations section at least 90% of the value of the gross assets information to ensure that you are complying
1.1445-5 for more information and how to does not consist of U.S. real property interests with the Internal Revenue laws and to allow us
compute the amount subject to withholding. plus cash or cash equivalents. The transferee to figure and collect the right amount of tax.
may rely on the statement unless the transferee Failure to provide this information in a timely
Large trust election. Trusts with more than knows it is false or the transferee receives a manner, or providing false information, may
100 beneficiaries may make an election to false statement notice pursuant to Regulations subject you to penalties. Routine uses of this
withhold upon distribution rather than at the time section 1.1445-4. information include giving it to the Department of
of transfer. The amount to be withheld from each Justice for civil and criminal litigation, and to
distribution is 35% of the amount attributable to Specific Instructions cities, states, and the District of Columbia for
the foreign beneficiary’s proportionate share of use in the administration of their taxes.
the current balance of the trust’s section Lines 1. In Part I, enter the name, address, and
1445(e)(1) account. This election does not apply identifying number of the buyer or other You are not required to provide the
to any REIT or to any publicly traded trust. transferee responsible for withholding under information requested on a form that is subject
Special rules apply to large trusts that make section 1445(a). Do not enter the name, to the Paperwork Reduction Act unless the form
recurring sales of growing crops and timber. address, and identifying number of a title displays a valid OMB control number. Books or
company, mortgage company, etc. unless it records relating to a form or its instructions must
A trust’s section 1445(e)(1) account is the total be retained as long as their contents may
happens to be the actual buyer or transferee.
net gain realized by the trust on all section become material in the administration of any
1445(e)(1) transactions after the date of the In Part II, enter the name, address, and
Internal Revenue law. Generally, tax returns and
election, minus the total of all distributions made identifying number of the corporation,
return information are confidential, as required
by the trust after the date of the election from partnership, or fiduciary responsible for
by section 6103.
such total net gain. See Regulations section withholding under section 1445(e). Do not enter
1.1445-5(c)(3) for more information. the name, address, and identifying number of a The time needed to complete and file these
title company, mortgage company, etc. unless it forms will vary depending on individual
Section 1445(e)(2) Transactions happens to be the actual entity responsible for circumstances. The estimated average times are:
A foreign corporation that distributes a U.S. real withholding under section 1445(e). Form 8288 Form 8288-A
property interest must generally withhold 35% of Caution: The IRS will contact the person or Recordkeeping 5 hr., 16 min. 2 hr., 52 min.
the gain recognized by the corporation. No entity listed on line 1 to resolve any problems
withholding or reduced withholding is required if that may arise concerning underwithholding Learning about
the corporation receives a withholding certificate and/or penalties. the law or the
from the IRS. form 5 hr., 8 min. 30 min.
Name and address. If you are a fiduciary, list
Section 1445(e)(3) Transactions your name and the name of the trust or estate. Preparing and
Enter the home address of an individual or the sending the
Generally, a domestic corporation that office address of an entity. form to the IRS 6 hr., 39 min. 34 min.
distributes any property to a foreign person that
holds an interest in the corporation must Identifying Number. For a U.S. individual, this If you have comments concerning the
withhold 10% of the fair market value of the is a social security number (SSN). For any entity accuracy of these time estimates or suggestions
property distributed if: other than an individual (e.g., corporation, estate, for making these forms simpler, we would be
or trust), this is an employer identification happy to hear from you. You can write to the
1. The foreign person’s interest in the number (EIN). Tax Forms Committee, Western Area Distribution
corporation is a U.S. real property interest under Center, Rancho Cordova, CA 95743-0001. Do
section 897, and If you are a nonresident alien individual who is
not eligible for a social security number and you not send the forms to this address. Instead, see
have already obtained an IRS Individual Where To File on page 2.