HARPTA – Withholding Tax on Sales of Hawaii Real Property by Nonresident Persons
|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||Rev. 2021|
|N-288A||Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests||Rev. 2021|
|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||Rev. 2020|
|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. 2020||Rev. 2018|
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Page Last Updated: January 3, 2022