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  • Form N-288c, Rev 2016, Application For Tentative Refund Of Withholding On Dispositions By

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FORM N288C INSTRUCTIONS (REV. 2016) General Instructions Purpose of Form Use Form N288C to apply for a refund of the amount withheld on dispositions by nonresident persons of Hawaii real property.

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Purpose of Form Use Form N-288C to apply for a refund of the amount withheld on dispositions by nonresident persons of Hawaii real property interests which is in excess of the transferor/ seller's tax liability for the transaction.

Hawaiʻi nonresidents or part-year residents should file state Form N-15. A completed copy of the federal return must be attached to the Form N-15. Full-year Hawaiʻi residents filing a federal return should file state Form N-11.

Properties For Sale on Maui The 7.25% withheld via HARPTA reflects the 7.25% capital gains tax that applies in the state of Hawaii.

THIS FORM IS TO BE USED FOR TRANSFERS OR PAYMENTS MADE IN 2023 ONLY. they transferred their Hawaii real property interest. Attach Copy A of Form(s) N-288A and your check or money order to Form N-288.

Under IRC section 1031, if you sell investment real estate and buy more expensive investment real estate within a prescribed time frame, you can defer capital gains taxes on the property you are selling.

Call us for assistance with arranging a refund of the over withheld amount. Requires calculating actual Hawaii capital gains tax. Refunds take from 4-16 weeks.

File a Form N-288B (with Form N-103 included if applicable) in a timely manner prior to closing to avoid HARPTA withholding altogether if you qualify. Or, maybe you qualify for an N-289 exemption? Alternatively, you may need to file a Form N-288C to get your money back… if you don't qualify for an exemption.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232