HARPTA and FIRPTA use different forms
Hawaii Form N-288 reports the state withholding payment, while N-288A is the seller’s withholding statement. N-288B is the state withholding-certificate application and N-289 is the state exemption certification.Hawaii DOTAX Their similar names do not turn them into IRS Forms 8288, 8288-A or 8288-B.
Ask escrow for both sets of paperwork and identify which authority received each amount. Compare the seller’s legal name and tax number on the Hawaii and federal records. A single combined line on your closing statement is not enough to prepare both credits reliably.
The state nonresident question and federal foreign-person question are separate reviews. Do not assume a HARPTA certificate or state exemption also resolves FIRPTA.
When a tentative Hawaii refund can be considered
Form N-288C is the application for a tentative refund when withholding exceeds the tax on the transaction. Its instructions say to use the appropriate income-tax return instead when it is available, with an exception when the seller’s tax year has not ended.Hawaii DOTAX
Hawaii says not to file N-288C before receiving notification that the withholding payment was received. It also requires a valid tax identification number for processing the tentative application.Hawaii DOTAX Keep that notification with the escrow records and review any mismatch before filing.
Ask your preparer whether a tentative application or the year-end return is the right route. They are not interchangeable shortcuts. The form instructions also set timing limits, so do not wait until after the return deadline to ask.
A tentative refund does not finish the Hawaii return
If N-288C is filed, a Hawaii income-tax return is still required after year-end. The instructions name N-15 among the applicable returns and require the same filing status on N-288C and N-15.Hawaii DOTAX
Tell the preparer about other Hawaii-source income, including rent before the sale. Preserve the full-year income records rather than sending only the sale statement. The federal return is a separate filing with its own withholding credit.
Keep copies of the tentative application, Hawaii payment notification, state return and IRS return in distinct folders. If one authority issues a refund or asks for more evidence, the other filing still needs to be tracked on its own.
The Hawaii property details to have ready
N-288C asks for the property’s tax map key, county, location, rental-use dates and, where relevant, the Hawaii general excise tax ID.Hawaii DOTAX Ask the closing agent for the tax map key instead of relying only on a street address.
Prepare purchase and sale statements, an improvement schedule and rental depreciation history. For a rented home, your old Hawaii records can help identify the state account and property history. HARPTA withholding is not a selling expense on N-288C.Hawaii DOTAX
If title belongs to a partnership, corporation, estate or trust, have the ownership reviewed before choosing an individual return. The Hawaii forms directory provides different documents for those situations.Hawaii DOTAX Agree which state work is included in your engagement; do not assume a federal FIRPTA quote covers every Hawaii filing.
How the federal FIRPTA refund is worked out
FIRPTA generally requires 15% withholding on the amount realized, with exceptions and reduced rates for certain sales.IRS The seller’s final federal tax is calculated on the return; withholding is a credit against that result.IRS A refund depends on the actual calculation and cannot be promised from the sale price alone.
A withholding certificate request on Form 8288-B is a separate process from a later refund return. If one was submitted, keep its date and the IRS response with the closing papers.IRS For an individual foreign seller, have the Form 1040-NR filing reviewed with the property history.
If an ITIN is needed, W-7 has a specific real-property exception and supporting-document rules.IRS Applying for the number alone does not claim your refund. Nolly.com’s FIRPTA refund service starts at US$499 and includes the ITIN application if you need one. Ask which state work is included in your quote.
Prepare your sale records in four steps
- 1
Review the seller and the closing
Confirm ownership, the sale date and which authority received each withholding payment.
Your transaction - 2
Collect the state records
Gather the state documents explained above alongside the signed purchase and sale statements.
Property file - 3
- 4
File and track each result
Prepare the federal return with withholding evidence, and review any separate state filing. Keep notices for each authority.IRS
After closing
Get help with your FIRPTA filing
Start with the whole property sale, including any state records. Nolly.com is an IRS-listed Certifying Acceptance Agent. If you need an ITIN, your interview is a live video call. No mailing your original passport to the IRS.
The IRS has typically taken about 9 to 11 weeks for ITIN applications lately. Timing depends on the IRS and your application; that is not a FIRPTA refund timeline. Refund processing and any state filing follow their own process.
FIRPTA refund
Claim back tax withheld when you sold U.S. property.
Includes:
- Closing statement and Form 8288-A reviewed
- Form 1040-NR prepared to claim the refund
- Filed with the IRS
- Status updates
- ITIN application included, if you need one
Your questions answered
Yes. HARPTA is Hawaii withholding and FIRPTA is federal. Review each independently and retain both sets of forms.Hawaii DOTAXIRS
No. It is withholding. The return or permitted tentative procedure compares withholding with the relevant tax calculation.Hawaii DOTAXHawaii DOTAX
No. A tentative refund application does not remove the later Hawaii income-tax return requirement.Hawaii DOTAX
The form specifically says not to file it until you receive notification that the state received the withholding payment.Hawaii DOTAX
FIRPTA refund help starts at US$499 and includes the ITIN application if needed. Ask for the scope and price of any state filing before paying.
Only if the final tax and withholding credit produce that result. Withholding is not a guaranteed refund.IRS
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- FIRPTA withholdinghttps://www.irs.gov/individuals/international-taxpayers/firpta-withholding
- Reporting and paying tax on U.S. real property interestshttps://www.irs.gov/individuals/international-taxpayers/reporting-and-paying-tax-on-us-real-property-interests
- Withholding certificateshttps://www.irs.gov/individuals/international-taxpayers/withholding-certificates
- ITIN guidance for foreign property buyers/sellershttps://www.irs.gov/individuals/international-taxpayers/itin-guidance-for-foreign-property-buyers-sellers
- Form N-288 instructions (Rev. 2025)https://files.hawaii.gov/tax/forms/current/n288_i.pdf
- Form N-288C and instructions (Rev. 2025)https://files.hawaii.gov/tax/forms/current/n288c_f.pdf
- HARPTA forms directoryhttps://tax.hawaii.gov/forms/a1_b3_6harpta/
Checked against IRS.gov on October 3, 2026. General information, not tax advice.
