HARPTA – Withholding Tax on Sales of Hawaii Real Property by Nonresident Persons

HARPTA – Withholding Tax on Sales of Hawaii Real Property by Nonresident Persons Tax Forms
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
N-288 Hawaii Withholding Tax Return for Dispositions by Nonresident Persons of Hawaii Real Property Interests for Tax Year 2018     Rev. 2023    
N-288A Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests     Rev. 2023    
N-288B Application for Withholding Certificate for Dispositions by Nonresident Persons of Hawaii Real Property Interests     Rev. 2019    
N-288C Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests   link to Hawaii Tax Online Rev. 2022    
N-289 Certification for Exemption from the Withholding Tax on the Disposition of Hawaii Real Property Interests     Rev. 2019    
N-848 Power of Attorney
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.
Rev. 2022   Rev. 2022    

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Page Last Updated: January 9, 2024