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Dennis & Martha Rush
The Maui Whisperer

Dennis Rush, Wailea and Makena luxury real estate agent at Compass Maui

Dennis Rush, Wailea and Makena Luxury Real Estate Agent at Compass, Maui

Dennis Rush is a REALTOR® at Compass in Wailea, Maui, Hawaii license RB-16109, and leads Dennis & Martha Rush with Martha Rush. The team's published sales history lists 73 closed sales in the Maui MLS from January 2021 to October 2026, $259.7 million in all, 31 of them in Wailea-Makena. This page sets out his record, recognition, memberships and how to reach him.

HARPTA and FIRPTA when selling Maui property

HARPTA and FIRPTA When You Sell Maui Property (2026): Withholding, Refunds, 1031 Exchanges and LLC or Trust Ownership

When the seller of Maui property is not a Hawaii resident, the buyer withholds 7.25% of the price for the State under HARPTA, and a seller who is a foreign person also faces a separate 15% federal FIRPTA withholding. This guide follows the HARPTA decision path Dennis Rush gives sellers, with the forms, exemptions, refunds, 1031 exchanges and LLC or trust ownership rules from the Hawaii Department of Taxation and the IRS.