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. These three documents are required.
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.
Documents to Include
Original Purchase Contract
Shows your original purchase price
- Purchase price paid
- Date of purchase
- Points purchased
Your original Disney or resale purchase agreement establishes your cost basis for calculating gain or loss.
Sale Settlement Statement
Shows your sale details
- Sale price received
- HARPTA withheld (7.25%)
- Closing costs & fees
Provided by the title company at closing, showing the HARPTA amount withheld and sent to Hawaii.
The Form You'll Submit
Form N-288C — Application for Tentative Refund
Form N-288C is Hawaii's simple refund application. You'll enter your sale details, purchase price, and calculate your actual tax liability.
Unlike federal FIRPTA
Faster than IRS
Why Most Sellers Get a Full Refund
The 7.25% is withheld on the sale price, but you're only taxed on your gain (sale price minus purchase price minus expenses). Most DVC resales result in a loss or minimal gain, meaning little to no actual tax is owed — and you get the full withholding back!
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?
You'll also have federal FIRPTA withholding (15%) in addition to Hawaii HARPTA (7.25%). 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.
Other Hawaii HARPTA Forms
For reference only — N-288C is the form you need for your refund. These forms are used by the title company at closing. You only need Form N-288C to claim your refund.
Have Questions?
We're here to help with your HARPTA questions. The HARPTA process is simpler than federal FIRPTA, but we're here to help if you have questions about completing your Form N-288C.