Sell 6.9%

Form N-288C

Application for Tentative Refund of Withholding — Field-by-field guide with sample data

Sample data shown: John Smith sold his Aulani DVC points for $18,000. He originally paid $20,000. The numbers below show exactly how to fill out Form N-288C for this scenario.

Part I — Transferor (Seller) Information

John

Enter your legal first name

Smith

Enter your legal last name

123-45-6789

Your SSN (no ITIN needed for HARPTA)

(407) 555-1234
123 Main Street
Orlando
FL
32801

Part II — Property Information

Aulani Disney Vacation Club — 100 pts, Ocean View
TMK: 9-1-012-045-0001

Find this on your closing settlement statement

06/21/2026

The date your sale closed

$18,000

Your gross sale price before expenses

Part III — Tax Calculation

Line 1: Amount Realized (Sale Price)

The gross sale price

$18,000
Line 2: HARPTA Withheld (7.25% of Line 1)

$18,000 × 7.25% = $1,305

$1,305
Line 3: Cost Basis (Purchase Price + Expenses)

$20,000 purchase + $1,600 closing costs

$21,600
Line 4: Selling Expenses

Commission, estoppel fee, other closing costs

$1,742
Line 5: Net Amount Realized (Line 1 - Line 4)

$18,000 - $1,742 = $16,258

$16,258
Line 6: Gain or (Loss) (Line 5 - Line 3)

$16,258 - $21,600 = ($5,342) LOSS

($5,342)
Estimated Refund (Withholding - Tax Due)

Sold at a loss, so $0 tax owed. Full refund!

$1,305

Where to Mail Your Completed Form N-288C

Mail your completed form AND all supporting documents to:

Hawaii Department of Taxation
P.O. Box 1530
Honolulu, Hawaii 96806-1530

Processing time: approximately 2-3 months

N-288C
Refund Application
N-288A
Withholding Statement

Download the Official Form

Download N-288C PDF

Mailing Checklist

Key Numbers to Find

Sale Price From your closing settlement statement
HARPTA Amount withheld — on Form N-288A Copy B
Purchase From your original purchase contract

No ITIN Required

Unlike federal FIRPTA, Hawaii HARPTA refunds do NOT require an ITIN. Just use your Social Security Number.