{"version":"1.0","type":"card","id":"f173c242-63ce-4c11-a89d-ab010b937b96","url":"https://stacklist.com/card/f173c242-63ce-4c11-a89d-ab010b937b96","title":"HARPTA: Hawaii Withholding on Sales by Nonresidents","source_url":"https://tax.hawaii.gov/forms/a1_b3_6harpta/","note":"Many Kuilima owners live off-island, so a portion of the sale price is withheld at closing. Plan for it with your CPA.","image":{"url":"https://ucarecdn.com/c79adf6d-12b4-4275-a6e3-842c28f2da97/","alt":"HARPTA: Hawaii Withholding on Sales by Nonresidents","width":1388,"height":1389},"stack":{"id":"239d49ba-e9b9-4400-a7e8-d382a551982e","title":"Kuilima Estates and Turtle Bay: Owning, Renting and Selling a North Shore Resort Condo","url":"https://stacklist.com/c/places/stack/239d49ba-e9b9-4400-a7e8-d382a551982e"},"created_at":"2026-09-08T21:55:17.008Z","updated_at":null,"aco":{"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":[{"name":"HARPTA","type":"concept","confidence":1},{"name":"Hawaii Department of Taxation","type":"organization","confidence":1},{"name":"Hawaii","type":"location","confidence":1},{"name":"Withholding Tax","type":"concept","confidence":0.95},{"name":"Real Property Interests","type":"concept","confidence":0.9},{"name":"Tax Announcement 2017-03","type":"event","confidence":0.85},{"name":"Adobe Reader","type":"technology","confidence":0.8}],"classification":"reference","language":"en","confidence":0.85,"provenance":{"model":"claude-sonnet-4-6","tool":"@stacklist/mcp-server@2.0.0","confidence":0.85,"timestamp":"2026-09-08T21:53:39.198Z"},"token_counts":{"approximate":705,"cl100k":666},"content_hash":"sha256:3ae8a32cc47158d17ac9d8ba2a020fa1a3a6f36b1c8f2c7ba3351bce63762cdc","acp_version":"0.2","body_available":true,"body_tokens":705,"visibility":"public","agent_accessible":true,"status":"final"},"_links":{"self":"/api/public/card/f173c242-63ce-4c11-a89d-ab010b937b96.json","html":"https://stacklist.com/card/f173c242-63ce-4c11-a89d-ab010b937b96","md":"/api/public/card/f173c242-63ce-4c11-a89d-ab010b937b96.md","stack_json":"/api/public/stack/239d49ba-e9b9-4400-a7e8-d382a551982e.json"}}