If you receive a withholding certificate from the IRS that excuses withholding, you generally are not required to file Form 8288. However, if you receive a withholding certificate that reduces (rather than eliminates) withholding, then there is no exception to withholding, and you are required to file Form 8288. Attach a copy of the withholding certificate to Form 8288.

If two or more persons are joint transferees, each is obligated to withhold. However, the obligation of each generally will be met if one of the joint transferees withholds and transmits the required amount to the IRS.