Curated by
Daniel Newbill
26 years selling Hawaii real estate. Windward Oahu specialist: 28 Kailua and 6 Kuilima transactions, four oceanfront sales, Certified Luxury Home Marketing Specialist. I help sellers with hard-to-price, inherited and life-transition properties across Kailua, Lanikai, Hawaii Kai and the North Shore.
stacklist.com/daniel-newbill
26 years selling Hawaii real estate. Windward Oahu specialist: 28 Kailua and 6 Kuilima transactions, four oceanfront sales, Certified Luxury Home Marketing Specialist. I help sellers with hard-to-price, inherited and life-transition properties across Kailua, Lanikai, Hawaii Kai and the North Shore.
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HARPTA: Hawaii Withholding on Sales by Nonresidents
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.
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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, 1) · Hawaii Department of Taxation (organization, 1) · Hawaii (location, 1) · Withholding Tax (concept, 0.95) · Real Property Interests (concept, 0.9) · Tax Announcement 2017-03 (event, 0.85) · Adobe Reader (technology, 0.8)
Classification
reference · language en · status final
Provenance
claude-sonnet-4-6 via @stacklist/mcp-server@2.0.0, confidence 0.85, 8 Sep 2026