HARPTA Form HARPTA Form N-288C
One simple form to claim your Hawaii withholding refund. Submit it with your settlement statement showing purchase and sale price. Unlike federal FIRPTA, claiming your Hawaii HARPTA refund requires just one simple form. Complete Form N-288C, attach your settlement statements showing purchase and sale prices, and mail it in. Most sellers receive their refund in 2-3 months!
Simple 3-Step Process Claiming Your HARPTA Refund is Simple
Complete Form N-288C
Use your N-288A to fill out N-288C online After closing, your title company sends you Form N-288A (Copy B) showing the HARPTA amount withheld. Use those numbers to fill out Form N-288C — our interactive filler has sample data pre-loaded so you can see exactly what goes where.
Attach Documents
Include N-288A, settlement statement & purchase contract Include your Form N-288A (Copy B from the title company), your closing settlement statement showing the sale price and HARPTA withheld, and your original purchase contract proving what you paid.
Mail to Hawaii
Send to Hawaii Tax Dept — refund in 2-3 months Mail your completed Form N-288C and all supporting documents to the Hawaii Department of Taxation. Most sellers receive their refund within 2-3 months.
Form N-288C
Form N-288C
Application for Tentative Refund
This is the only form you need to claim your HARPTA refund. No ITIN required, no complex tax return.
Form N-288C
Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests
This single form is all you need to claim your HARPTA refund. Unlike federal FIRPTA, you don't need an ITIN or a complex tax return — just this form with your supporting documents.
What to Mail to Hawaii
Include these three documents in your mailing to claim your HARPTA refund.
Form N-288C
Completed and signed refund application form
Settlement Statement
Shows sale price & HARPTA withheld
Purchase Contract
Your original purchase price documentation
Mail to:
Hawaii Department of Taxation
P.O. Box 3559
Honolulu, HI 96811-3559
Processing time: 2-3 months
Not a US Resident? Are You a Non-US Resident?
If you're not a US citizen or permanent resident, you'll have two separate withholdings when selling Aulani: federal FIRPTA (15% to the IRS) and Hawaii HARPTA (7.25% to Hawaii). This site covers the Hawaii portion only.
Visit dvcfirpta.com for information about claiming your federal FIRPTA refund.