HARPTA – Withholding Tax on Sales of Hawaii Real Property by Nonresident Persons
|Form No.||Current Year Forms||Prior Year Forms|
|N-288||Hawaii Withholding Tax Return for Dispositions by Nonresident Persons of Hawaii Real Property Interests (Rev. 2016) for Tax Year 2017|
|N-288A||Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests (Rev. 2016) for Tax Year 2017|
|N-288B||Application for Withholding Certificate for Dispositions by Nonresident Persons of Hawaii Real Property Interests (Rev. 2016)|
|N-288C||Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests (Rev. 2016) for Tax Year 2017|
|N-289||Certification for Exemption from the Withholding Tax on the Disposition of Hawaii Real Property Interests (Rev. 2013)|
|N-848||Power of Attorney (Rev. 2016)
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.
|N-848 Ins||Instructions for Form N-848 (Rev. 4/2017)|
Want to look up a form by its number? Please see our Hawaii Tax Forms (Alphabetical Listing).
The Department of Taxation’s forms and instructions, as well as many brochures, newsletters, and reports are provided as pdf files.
Viewing and printing forms and instructions, requires Adobe Reader. Download a free Reader by clicking on the “Get Adobe Reader icon”. This links to the Adobe web site, where step-by-step instructions are available. Please review the System Requirements first.
To request a form by mail or fax, you may call our Taxpayer Services Form Request Line at 808-587-4242 or toll-free 1-800-222-3229.
To ensure your privacy, a “Clear Form” button has been placed on all current writable forms. If you are working on a public or a shared computer, after filling out your tax information and printing your form, please click on the “Clear Form” button to clear all tax information from the form.
Hint: If you experience trouble accessing any of the forms on-line, right-click on the link to save the file to your hard drive. Please see our FAQs for assistance, or for more information about pdf files.