Form N-288A
HARPTA Withholding Statement — prepared by your title company
What Is Form N-288A?
Form N-288A is the withholding statement that your title company prepares and files with Hawaii after your sale closes. You don't fill this out — the title company does.
After closing, the title company sends you Copy B of this form. You must include Copy B when you mail your N-288C refund application to Hawaii.
Key Fields on Form N-288A
Amount Realized
Your sale price — this is the gross amount before any deductions. Example: $18,000
Hawaii Tax Withheld
The HARPTA amount withheld — 7.25% of your sale price. This is exactly what you're getting refunded. Example: $18,000 × 7.25% = $1,305
Date of Transfer
The closing date — must match what you enter on your N-288C. Example: 06/21/2026
Seller Information
Your name, SSN, and address — pre-filled by the title company from your closing documents.
Download Form N-288A (for reference)
The official form is available from the Hawaii Department of Taxation. Your title company fills this out — you receive Copy B after closing.
Download Form N-288A (PDF)How N-288A and N-288C Work Together
Refund Application
Withholding Statement
Sample Data Shown Above
All fields above show the same sample data used on Form N-288C — John Smith, $18,000 sale, $1,305 withheld. This helps you see how the two forms relate to each other.
Your title company fills out the actual Form N-288A — you only receive a copy.
Remember
Include your Copy B of Form N-288A when you mail your completed Form N-288C to Hawaii.