---
title: "HARPTA: Hawaii Withholding on Sales by Nonresidents"
url: https://stacklist.com/card/b86f35b2-5d22-42b8-8013-288ec138acc6
source_url: "https://tax.hawaii.gov/forms/a1_b3_6harpta/"
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summary: "HARPTA is Hawaii's withholding tax program governing the sale of real property by nonresident persons, administered by the Hawaii Department of Taxation. It includes a suite of tax forms such as N-288, N-288A, N-288B, N-288C, N-289, and N-848, covering withholding returns, exemption certifications, refund applications, and power of attorney requirements."
tags: "harpta, withholding-tax, hawaii, real-property, nonresident, tax-forms, disposition"
key_entities: "HARPTA (concept), Hawaii Department of Taxation (organization), Hawaii (location), Withholding Tax (concept), Real Property Interests (concept), Tax Announcement 2017-03 (event), Adobe Reader (technology)"
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# HARPTA: Hawaii Withholding on Sales by Nonresidents

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     Rev. 2025     N-288A Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests     Rev. 2025     N-288B Application for Withholding Certificate for Dispositions by Nonresident Persons of Hawaii Real Property Interests     Rev. 2025     N-288C Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests   Rev. 2025 Rev. 2025   N-289 Certification for Exemption from the Withholding Tax on the Disposition of Hawaii Real Property Interests     Rev. 2025     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. 2024   Rev. 2025     Attention Users: 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. Page Last Updated: December 31, 2025