Any sale of U.S. property by a Canadian resident must be reported to the IRS using these forms. Forms 8288 and 8288-A are required in all cases, while Form 8288-B is only required if you are applying for a withholding certificate for an exemption or reduction from the statutory amount of withholding prescribed by the IRS.
Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Withholding Form 8288 is used by the buyer(s) or withholding agent to report the amount of tax withheld from the purchase of property from a Canadian seller.
This form is also used as the transmittal form for Form 8288-A. The buyer(s) are required to file Form 8288 and remit the FIRPTA withholding by the 20th day after the date of the sale.