 | Website | http://tax.hawaii.gov/ |
| Where’s My Refund | https://tax.ehawaii.gov/hoihoi/refund.html | |
| Information for Tax Pros | https://tax.hawaii.gov/eservices/practitioner/ | |
| ERO Assistance (phone)ERO Assistance (e-mail) | (808) 587-1684[email protected] | |
| Taxpayer Assistance | (800) 352-4090 | |
| Where’s My Refund | (808) 587-4242 / (800) 222-3229 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – N/A
E-File Registration Requirements – Acceptance in the Hawaii e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – Hawaii state returns can be filed with the federal return or if the federal return was previously accepted, sent state-only through the Federal/State Electronic Filing Program.
Amended Returns – Taxpayers must file a paper return, and mail it to the appropriate address (See Mailing Addresses below). Form N-11 can be marked as an amended return in the program from the main menu of the of Hawaii return by selecting Personal Information > Other Categories > Amended Return.
Electronic Signatures – Currently, Keystone Tax Solutions Pro does not support electronic signatures on Hawaii forms.
General Tax Return Information
Due Date – Individual Returns – April 20
Extensions – Hawaii provides individuals with a six-month automatic extension to file their tax return without the need to file anything with the Department of Taxation. This automatic extension does not extend the time to pay any tax that is due. In order to pay any tax that is due, Hawaii taxpayers should file Form N-101A – Application for Automatic Extension of Time to File Hawaii Individual Income Tax Return which can be mailed to the address on the form. To access Form N-101A from the main menu of the Hawaii return select Personal Information > Other Categories > Application for Extension.
Driver’s License/Government Issued Photo Identification: Hawaii does not require this information to file the tax return. Providing the information will help identify the taxpayer’s identity and can prevent unnecessary delays in tax return processing. To enter Identification Information, from the main menu of the Hawaii return select Personal Information > Driver’s License Information.
Filing Status Information
Hawaii does not require the same filing status used on the federal return. Currently Keystone Tax Solutions Pro does not support a different filing status for Hawaii.
Residency Status Information for Hawaii Returns
Residents: Residents are individuals who are domiciled in Hawaii even if the individual is outside Hawaii for a temporary or transitory purpose. Individuals who spend more than 200 days in the tax year within Hawaii are presumed to be residents. Residents file Form N-11 – Individual Income Tax Return RESIDENT.
Part-year Residents/Nonresidents: Part-year residents or Nonresidents are individuals whose permanent domicile is not Hawaii. Part-year or Nonresidents file Form N-15 – Individual Income Tax Return NONRESIDENT and PART-YEAR RESIDENT.
Military Personnel/Military Spouses
Residents: A member of the military who is an Hawaii resident must report all income no matter where he or she is stationed, including military pay. If the taxpayer was an Hawaii resident when entering the service, he or she remains an Hawaii resident until a new domicile is established. All pay received for active duty military service, to the extent it is included in federal AGI, is subtracted from income on Form N-11.
Nonresidents: A member of the military who is not a Hawaii resident but is stationed in Hawaii is not subject to Hawaii tax on military pay, but must report any other income earned in Hawaii.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – N/A – Hawaii currently does not support electronic filing for business returns.
Business Return General Information
Hawaii currently does not support electronic filing for business returns.
Due Dates for Hawaii Business Returns
Corporations – Returns are due by the 20th day of the fourth month following the close of the taxable year.
S-Corporations – Returns are due by the 20th day of the fourth month following the close of the taxable year.
Partnerships – Returns are due by the 20th day of the fourth month following the close of the taxable year.
Fiduciary & Estate – Returns are due by the 20th day of the fourth month following the close of the taxable year.
Business Extensions
Corporation – A request for an automatic 6-month extension of time to file a Hawaii Corporate Income Tax Return (Form N-30) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC, by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301 and the extension cannot be electronically filed.
S Corporation – A request for an automatic 6-month extension of time to file a Hawaii S Corporate Income Tax Return (Form N-35) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301 and the extension cannot be electronically filed.
Partnership – A request for an automatic 6-month extension of time to file a Hawaii Partnership Return of Income (Form N-20) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301, and the extension cannot be electronically filed.
Fiduciary – A request for an automatic 6-month extension of time to file a Hawaii Fiduciary Income Tax Return (Form N-40) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301 and the extension cannot be electronically filed.
Amended Business Returns
Hawaii Amended Business Returns cannot be e-filed.
Corporation – Taxpayers must mark the Hawaii Form N-30 as amended and mail it to the appropriate mailing address. (See Mailing Addresses below). To mark the Form N-30 as amended select Heading Information > Amended Return.
S-Corporation – Taxpayers must mark the Hawaii Form N-35 as amended and mail it to the appropriate mailing address. (See Mailing Addresses below). To mark the Form N-35 as amended select Heading Information > Amended Return.
Partnership – Taxpayers must mark the Hawaii Form N-20 as amended and mail it to the appropriate mailing address. (See Mailing Addresses below). To mark the Form N-20 as amended select Heading Information > Amended Return.
Fiduciary – Taxpayers must mark the Hawaii Form N-40 as amended and mail it to the appropriate mailing address. (See Mailing Addresses below). To mark the Form N-40 as amended select Heading Information > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the Hawaii Department of Taxation mailing addresses list, use the address printed on the form.
Business Mailing Addresses
Business Income Tax Mailing Addresses
If the address you are looking for is not on the Hawaii Department of Taxation mailing addresses list, use the address printed on the form.
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.