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State Contacts ERO Assistance: (808) 587-1684 Taxpayer Assistance: (800) 222-3229 Where's My Refund?: (800) 222-3229 |
State Resources Hawaii DOT Info for Tax Pros Where's My Refund? |
TaxSlayer Pro Knowledgebase Hawaii Articles
Hawaii Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary Nonprofit
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Nonprofit ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
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 - The amended Hawaii return must be filed in paper form, mailed to the appropriate address (see Mailing Addresses below).
Electronic Signatures – Currently, TaxSlayer Pro does not support electronic signatures on Hawaii forms.
General Tax Return Information
Due Date - Individual Returns - April 20
Extensions - Hawaii provides individuals with an automatic six-month extension to file their tax return without the need to file anything with the Department of Taxation, however to avoid penalty the taxpayer should pay tax due by the deadline. This can be done by mailing payment with Form N-200V or by making a payment online at the Hawaii DOT website here.
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.
Filing Status Information
Hawaii does not require the same filing status used on the federal return. Currently TaxSlayer 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 Form).
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 - Hawaii corporation (Form N-30), S corporation (Form N-35), and partnership (Form N-20) returns can be electronically filed. Hawaii fiduciary income tax return (Form N-40) is not supported for e-file and must be mailed.
Business Return General Information
Due Dates for Hawaii Business Returns
Corporations - Returns are due by the 20th day of the fourth month following the close of the tax year.
S-Corporations - Returns are due by the 20th day of the fourth month following the close of the tax year.
Partnerships - Returns are due by the 20th day of the fourth month following the close of the tax year.
Fiduciary & Estate - Returns are due by the 20th day of the fourth month following the close of the tax year.
Nonprofit - Hawaii doesn't require organizations exempt from income tax to file an annual return, however tax-exempt entities filing federal Form 990-T must file Hawaii Form N-70NP by the 20th day of the fourth month following the close of the tax year. This form is not included in TaxSlayer Pro but can be filled in online and printed at the DOT website here.
Business Extensions
Hawaii allows an automatic six-month extension of time to file. A separate extension request form isn't required. Any extension granted is for time to file and does not extend time to pay. The Hawaii payment voucher Form N-201V can be printed in TaxSlayer Pro, or electronic payments can be made by visiting the DOT's online portal at hitax.hawaii.gov.
Amended Business Returns
Schedule AMD
Hawaii amended business returns must have Schedule AMD attached, either a paper copy for mailing purposes (mailing addresses link below) or a PDF copy for e-file purposes. Schedule AMD is not available in TaxSlayer Pro, however you can complete a fill-in copy online at the Hawaii DOT website here, then print it to paper and/or PDF as needed.
Corporation - Form N-30 must be indicated in the heading that it is amended and Schedule AMD must be attached.
To mark the Form N-30 as amended select Heading Information > Amended Return. If you're e-filing the return, in the same menu select Attach Schedule AMD. In the Windows File Explorer window that opens, navigate to where the completed schedule is saved and select it to attach it.
S-Corporation - Form N-35 must be indicated in the heading that it is amended and Schedule AMD must be attached.
To mark the Form N-30 as amended select Heading Information > Amended Return. If you're e-filing the return, in the same menu select Attach Schedule AMD. In the Windows File Explorer window that opens, navigate to where the completed schedule is saved and select it to attach it.
Partnership - Form N-20 must be indicated in the heading that it is amended and Schedule AMD must be attached.
To mark the Form N-20 as amended select Heading Information > Amended Return. If you answer Yes to e-filing you'll be prompted to attach Schedule AMD for e-file purposes. Answer Yes, then in the Windows File Explorer window that opens, navigate to where the completed schedule is saved and select it to attach it. Finally, enter (a) the amount paid (as a positive number) or overpaid (as a negative number) on the original return, and (b) the balance due or refund on the amended return.
Fiduciary - Form N-40 must be indicated in the heading that it is amended. Form N-40 is not supported for electronic filing and must be mailed. Attach Schedule AMD and mail the return the appropriate mailing address.
To mark the Form N-40 as amended select Heading Information > Amended Return. Answer Yes to the confirmation question, then enter the amount, if any, paid or overpaid on the original 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
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer 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.