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Form N-288A
N-288C N-288A

What Is Form N-288A?

Form N-288A is the Statement of Withholding prepared by the title company at closing. It records the HARPTA amount withheld from your sale proceeds.

You receive Copy B of this form. You do NOT fill this out - it comes from the title company. Include your Copy B when mailing Form N-288C to Hawaii.

Sample Data Preview

This matches the N-288C sample so you can see how the two forms relate.

Seller:
John Smith
SSN:
123-45-6789
Sale Price:
$18,000
Tax Withheld:
$1,305
Transfer Date:
05/28/2026
Buyer:
Disney Vacation Development, Inc.

Key Fields to Know

  • 2 Amount Realized - the gross sale price of the property
  • 3 Date of Transfer - the closing date of the sale
  • 5 Hawaii Tax Withheld - the 7.25% HARPTA amount taken from your proceeds at closing
Fill Out Form N-288C

Remember

When mailing Form N-288C, include Copy B of Form N-288A from your title company. Without it, Hawaii may delay processing your refund.