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FORM N-289                               STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2019)
                                 CERTIFICATION FOR EXEMPTION FROM THE 
                   WITHHOLDING OF TAX ON THE DISPOSITION OF HAWAII 
                                                          REAL PROPERTY
                             (To be completed by transferor/seller and given to transferee/buyer. The transferor/seller 
                                 should NOT file Form N-289 with the Department of Taxation for approval.)

 Section 235-68, Hawaii Revised Statutes (HRS), provides that a transferee/buyer of Hawaii real property must withhold tax if the transferor/seller is a 
nonresident person.  To inform the transferee/buyer that withholding of tax is not required upon the disposition of Hawaii real property by _____________
_______________________________________ (name of transferor/seller), the undersigned hereby certifies the following:

Transferor/seller’s identification number (Last 4 numbers of the SSN or FEIN) _______________________________ 

Transferor/seller’s address (home address for individuals, office address for corporations, partnerships, trusts, or estates) 

The withholding of tax is not required upon the disposition of Hawaii real property because (check whichever box is applicable): 

 1     The transferor/seller is a resident person as defined in section 235-68, HRS.  Resident person means any: (1) Individual included in the 
        definition of “resident” in section 235-1, HRS; (2) Corporation incorporated or granted a certificate of authority under Chapter 414, 414D, or 
        415A, HRS; (3) Partnership formed or registered under Chapter 425 or 425E*, HRS; (4) Foreign partnership qualified to transact business 
        pursuant to Chapter 425 or 425E*, HRS; (5) Limited liability company formed under Chapter 428, HRS, or any foreign limited liability company 
        registered under Chapter 428, HRS; provided that if a single member limited liability company has not elected to be taxed as a corporation, the 
        single member limited liability company shall be disregarded for purposes of section 235-68, HRS, and section 235-68, HRS, shall be applied 
        as if the sole member is the transferor; (6) Limited liability partnership formed under Chapter 425, HRS; (7) Foreign limited liability partnership 
        qualified to transact business under Chapter 425, HRS;  (8) Trust included in the definition of “resident trust” in section 235-1, HRS; or (9) Estate 
        included in the definition of “resident estate” in section 235-1, HRS. 
        *Note: Chapter 425E, HRS, replaced chapter 425D, HRS, effective July 1, 2004.
 2     That by reason of a nonrecognition provision of the Internal Revenue Code as operative under chapter 235, HRS, or the provisions of any 
        United States treaty, the transferor/seller is not required to recognize any gain or loss with respect to the transfer. (See Instructions)  
        (Complete A and B below.)

        A. Brief description of the transfer:

        B. Brief summary of the law and facts supporting the claim that recognition of gain or loss is not required with respect to the transfer:

    3For the year preceding the date of the transfer the property has been used by the transferor/seller as a principal residence, and that the amount 
        realized for the property does not exceed $300,000. (See Instructions)

 ____________________________________________________ (name of transferor/seller) understands that this certification may be disclosed to the 
State of Hawaii, Department of Taxation by the transferee/buyer and that any false statement contained herein could be punished by fine, imprisonment, 
or both.
 I declare, under the penalties set forth in section 231-36, HRS, that this certification has been examined by me, and to the best of my knowledge and 
belief, it is true, correct, and complete.  In the case of corporations, partnerships, trusts, or estates, I further declare that I have authority to sign this 
document on behalf of ____________________________________________________ (name of transferor/seller).

Signed:    _______________________________________________                     Print Name:   ________________________________________________

Title:      _______________________________________________                    Date:     ________________________________________________
                                                                                                                                             FORM N-289

INSTRUCTION                 STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM N-289
(REV. 2019)                           Instructions for Form N-289
                         CERTIFICATION FOR EXEMPTION FROM THE  
                        WITHHOLDING OF TAX ON THE DISPOSITION OF HAWAII  
                                               REAL PROPERTY
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
GENERAL INSTRUCTIONS                                                Box number 2. Check box number 2 if by reason of a 
                                                                    nonrecognition provision of the Internal Revenue Code as 
Purpose of Form                                                     operative under chapter 235, HRS, or the provisions of any 
Use Form N-289 to inform the transferee/buyer that the              United States treaty, the transferor/seller is not required 
withholding of tax is not required upon the disposition of          to recognize any gain or loss with respect to the transfer. 
Hawaii real property if (1) the transferor/seller is a resident     Complete sections A and B requesting a brief description 
person, (2) by reason of a nonrecognition provision of the          of  the transfer  and a  brief  summary of  the law and  facts 
Internal Revenue Code as operative under chapter 235, HRS,          supporting the claim that recognition of gain or loss is not 
or the provisions of any United States treaty, the transferor/      required with respect to the transfer.
seller  is  not  required  to  recognize  any  gain  or  loss  with 
                                                                    Box number 3. Check box number 3 if for the year preceding 
respect to the transfer, or (3) for the year preceding the date 
                                                                    the date of the transfer the property has been used by the 
of the transfer the property has been used by the transferor/
                                                                    transferor/seller as a principal residence, and the amount 
seller as a principal residence, and that the amount realized 
                                                                    realized for the property does not exceed $300,000. The 
for the property does not exceed $300,000.
                                                                    “amount realized” means the sum of the cash paid, or to 
Who Can Complete Form N-289                                         be paid (not including interest or original issue discount), 
The transferor/seller can complete Form N-289.                      the fair market value of other property transferred or to be 
                                                                    transferred, and the amount of any liability assumed by 
Where to Send Form N-289                                            the  transferee/buyer  or  to  which  the  Hawaii  real  property 
Form N-289 must be completed by the transferor/seller and           interest is subject to immediately before and after the 
given to the transferee/buyer.  The transferor/seller should        transfer. Generally, the amount realized, for purposes of this 
NOT  file  Form  N-289  with  the  Department  of Taxation  for     withholding, is the sales or contract price.
approval. The transferee/buyer is to retain Form N-289 and 
                                                                    NOTE: Although the withholding of tax may not be required 
NOT forward it to the Department of  Taxation if ALL the 
                                                                    upon the disposition of Hawaii real property, the transferor/
transferor/sellers have provided a certification of exemption 
                                                                    seller  is  required  under  section  235-92,  HRS,  to  file  an 
on Form N-289 to the transferee/buyer. If one or more, but 
                                                                    income tax return to report the sale or other disposition.
not all of the transferor/sellers has provided a certification 
of exemption on Form N-289 to the transferee/buyer, the             Signature
transferee/buyer shall attach a copy of the Form N-289 to           Form N-289 must be signed by an individual, a responsible 
Forms N-288 and N-288A, which must still be filed with the          corporate officer, a member or general partner of a 
Department of Taxation.                                             partnership, or a trustee, executor, or other fiduciary of a 
                                                                    trust or estate.  In addition, Form N-289 may be signed by an 
SPECIFIC INSTRUCTIONS                                               authorized agent with a power of attorney.
At the top of Form N-289, enter the transferor/seller’s name, 
                                                                    Where to Get Information
identification number (last 4 numbers of the social security 
number, individual identification number or federal I.D.            Information is available on the Department’s website at 
number), and address. The Internal Revenue Service (IRS)            tax.hawaii.gov or you may contact a customer service 
issues Individual  Taxpayer Identification Numbers (ITINs)          representative at:
to certain aliens who are required to have a U. S. taxpayer         Voice:   808-587-4242 
identification number but who do not have, and are not eligible              1-800-222-3229 (Toll-Free)
to obtain, a social security number. The ITIN issued by the 
IRS must be used as the individual’s identification number. If      Telephone for the Hearing Impaired: 
the individual has applied for an ITIN but the IRS has not yet               808-587-1418 
issued the ITIN, write “Applied For.”                                        1-800-887-8974 (Toll-Free)
Check the applicable box to indicate the reason the                 Fax:     808-587-1488
withholding of tax is not required upon the disposition of 
Hawaii real property.                                               Mail:    Taxpayer Services Branch 
Box number 1. Check box number 1 if the transferor/seller                    P.O. Box 259 
is a resident person as defined in section 235-68, HRS.                      Honolulu, HI 96809-0259