The transferor/seller should NOT file Form N-289 with the Department of Taxation for approval.
Withholding: a transferee/buyer of Hawaii real property must withhold tax if the transferor/seller is a nonresident person.
Resident seller: check box number 1 if the transferor/seller is a resident person as defined in section 235-68, HRS.
Applied for: if the individual has applied for an ITIN but the IRS has not yet issued the ITIN, write “Applied For.”
| Question | Answer |
|---|---|
| Form Name | Form N-289 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 20 |
| Avg. time to fill out | 4 min |
| Edition | 2019 |
| Issuing agency | State of Hawaii Department of Taxation |
| Who signs | An individual, a responsible corporate officer, a member or general partner of a partnership, or a trustee, executor, or other fiduciary of a trust or estate |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | N-289, N 289, N289, Form N-289, Hawaii N-289, Certification for Exemption from the Withholding of Tax |
| Official source | Form N-289 (Rev 2019), State of Hawaii Department of Taxation |
Hawaii Form N 289 isn’t the one you’re looking for?