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

Meet John Smith (Sample Seller)

  • Purchased Aulani DVC for $20,000
  • Sold for $18,000
  • Selling expenses: $1,600
  • Net loss: -$3,600
  • Taxes owed: $0
  • Full refund: $1,305

Hawaii withheld 7.25% x $18,000 = $1,305. Since no tax is owed on a loss, the full $1,305 comes back!

Guided Tour
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What Do You Do Next?

  1. 1Replace sample data with your actual sale information
  2. 2Click Print to print the completed form
  3. 3Gather your supporting documents (N-288A Copy B, settlement statement, purchase contract)
  4. 4Mail everything to Hawaii Department of Taxation

Mail To:

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

Mailing Checklist

  • Form N-288C (this form)
  • Form N-288A (Copy B from title company)
  • Final sale settlement statement
  • Original purchase contract
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