Hawaii Tax Forms (Alphabetical Listing)

A-7

Request for a Ruling

AA-1

Appeal Application

AA-5

Board of Review (BOR) Appeal Withdrawal Notice

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with B

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

BB-1 Packet

State of Hawaii Basic Business Application, Instructions and Payment Vouchers
Contains BB-1 (Rev. 2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023).

BOR-1

Notice of Appeal, Taxation Board of Review

2024

A | B | C | D | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with C

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

CM-1

Offer in Compromise

CM-2

Statement of Financial Condition and Other Information – For Individuals

CM-2B

Statement of Financial Condition and Other Information – For Corporations, Partnerships, etc.

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with D

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

D-30

Personal Assessment/Liability Questionnaire

2022

D-37

Notice of Mortgage, Pledge, or Purchase

D-100

Request for an Installment Plan Agreement

D-160

Deposit in the Nature of a Cash Bond

2020

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with E

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

EFT-1

OBSOLETE – Authorization Agreement for Electronic Funds Transfer (EFT)

A | B | C | D | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with F

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

F-1

Franchise Tax Return

FP-1

Franchise Tax or Public Service Company Tax Installment Payment Voucher

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with G

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

G-6

Information Required To File For An Exemption From General Excise Taxes

G-6S

OBSOLETE – Application for Exemption from General Excise Taxes (Short Form) no longer accepted. Please refer to Information Required To File For An Exemption From General Excise Taxes.

G-8A

Report of Bulk Sale or Transfer

G-15

Information Return for Unlicensed Contractors on Federal Construction Projects

G-17

Resale Certificate General Form 1

G-18

Resale Certificate General Form 2

G-19

Resale Certificate Special Form

G-20

Certification For Marketplace Transactions

G-26

Use Tax Return – Imports for Consumption

G-27

Motor Vehicle Use Tax Certification

Rev. 8/2019

G-27A

Motor Vehicle Use Tax Certification – Affidavit in Support of a Claim for Exemption from Use Tax for a Motor Vehicle Transferred as a Gift (Attach to Form G-27)

2004

G-37

General Excise/Use Tax Exemption For Certified or Approved Housing Projects

G-37 Sch. A

General Excise/Use Tax Exemption For Certified or Approved Housing Projects
Schedule A – List of Unlicensed Suppliers and Subcontractors

G-45

Periodic General Excise / Use Tax Return

Use Rev. 2023 form for taxable periods beginning on or after January 1, 2024.

CAUTION: Fillable form generates a taxpayer specific 2D barcode. Please do not copy and reproduce for mass distribution.

Rev. 2023
Video Tutorial

Sch. GE (Form G-45/G-49)

General Excise / Use Tax Schedule of Exemptions and Deductions
Excel Workbook of the General Excise Tax Exemptions/Deductions by Activity Code as of November 6, 2023 (XLSX)

G-45 OT

Instructions for filing a ONE TIME USE General Excise / Use Tax Return (G-45)

G-49

Annual Return & Reconciliation of General Excise / Use Tax Return

Use Rev. 2023 form for tax years ending on or after January 1, 2024.

Rev. 2023
Video Tutorial

G-50

General Excise Branch License Maintenance Form

G-61

Export Exemption Certificate

G-65

OBSOLETE – Disability Deduction Worksheet (Rev. 2006). No longer needed. See G-45 Part I line 6.

G-71

General Excise Sublease Deduction Certificate

G-72

Sublease Deduction Worksheet

G-75

Schedule of Assignment of General Excise/Use Taxes by Districts

G-81

Wholesale Amusements Deduction Worksheet

G-82

Certificate For Sales of Services and Amusements Which Qualify as Wholesale Transactions

GEW-TA-RV-1

Notification of Cancellation of Tax Licenses and Tax Permits

GEW-TA-RV-6

Application For Extension of Time to File the GE/Use Tax Annual Return & Reconciliation (Form G-49), the TA Tax Annual Return & Reconciliation (Form TA-2), or the RVST Annual Return & Reconciliation (Form RV-3)

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with H

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

HW-2

Statement of Hawaii Income Tax Withheld and Wages Paid

HW-3

OBSOLETE – Employer’s Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages (For Calendar Years Prior to January 1, 2020, see Prior Year versions)

HW-4

Employee’s Withholding Allowance and Status Certificate

HW-6

Employee’s Statement to Employer Concerning Non-Residence in the State of Hawaii

HW-7

Exemption from Withholding on Nonresident Employee’s Wages

HW-14

Periodic Withholding Tax Return
IMPORTANT NOTE: Supplemental returns will not be accepted. If changes need to be made to a return already submitted, please file an amended return for that filing period.

HW-16

Dependent Care Provider’s Identification and Certification

HW-26

OBSOLETE – Application for Extension of Time for Filing Employer’s Return & Reconciliation

HW-30

Employer’s Annual Transmittal of Hawaii Income Tax Withheld from Wages
IMPORTANT NOTE: For paper filings of HW-2/W-2s ONLY. Do NOT send payment with your HW-30, it is not a return.

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with I

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

ITPS-COA

Change of Address

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with L

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

L-9

Request to place Tax Account on Inactive Status

L-12

Request for Allocation of Tax Amounts for Individuals

L-15

Substitute for HW-2 or W-2, Wage and Tax Statement

L-72

Request for Copies of Hawaii Tax Return

L-73

Request for Copies of Conveyance Tax Certificates

2018

L-80

Tracer Request For Tax Year ______

L-82

Refund Change Request for Tax Year ______

L-110

Electronic Filing or Payment Exemption Application

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with M

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

M-2

Certificate of Retail Sales of Liquid Fuel

M-6

Hawaii Estate Tax Return

Estate and Transfer Tax, Federal Forms 706, 706-NA, 706-GS(D), and 706-GS(T)

M-6A

Request for Release to be Filed for Decedents Dying After June 30, 1983

M-6GS

Hawaii Generation-Skipping Transfer Tax Return

Estate and Transfer Tax, Federal Forms 706, 706-NA, 706-GS(D), and 706-GS(T)

M-18

Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses

M-19

Cigarette and Tobacco Products Monthly Tax Return

M-20A

Monthly Return of Liquid Fuel Tax (State and County) and Environmental Response, Energy, and Food Security Tax

M-22

Quarterly Tax Return for Additional Fuel Taxes Due

M-36

Quarterly Combined Claim for Refund of Fuel Taxes under Chapter 243, HRS

M-38

Exemption Certificate for Diesel Oil and Alternative Fuel Used Off Public Highways – Effective July 1, 2019

M-68

Application for Extension of Time to File Hawaii Estate Tax Return or Hawaii Generation-Skipping Transfer Tax Return and/or Pay Hawaii Estate (and Generation-Skipping Transfer) Taxes

M-100A

Application to Purchase Cigarette Tax Stamps

M-100B

Authorization to Order and Receive Cigarette Tax Stamps

M-103

Transfer of Cigarette Tax Stamps

M-104

Export Exemption Certificate for Cigarette and Tobacco Taxes

M-105

Schedule of Imported Foreign Cigarettes to Which Hawaii Cigarette Tax Stamps Have Been Affixed

M-106

Request for Refund of Unused Cigarette Tax Stamps

M-110

Cigarette and Tobacco Products Tax Return – Imports of Cigarettes and Tobacco Products for Consumption

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with N

Form No.

Name

Instructions

e-File

Fillable

Hand Writeable

Prior Years

N-1

OBSOLETE – Declaration of Estimated Income Tax for Individuals. Use Form N-200V. See Tax Facts 2019-3.

N-2

Individual Housing Account

N-3

OBSOLETE – Declaration of Estimated Income Tax for Corporations and S Corporations. Use Form N-201V.

N-4

Statement of Withholding for a Nonresident Shareholder of an S Corporation

N-5

OBSOLETE – Declaration of Estimated Income Tax for Estates and Trusts. Use Form N-201V.

N-11

Individual Income Tax Return (Resident Form)
CAUTION: Fillable form generates a taxpayer specific 2D barcode. Please do not copy and reproduce for mass distribution.

N-11SF

Simplified Individual Income Tax Return (Resident Form)

2023

N-13

OBSOLETE Individual Income Tax Return. For 2016, use the N-11.

N-15

Individual Income Tax Return (Nonresidents and Part-Year Residents)

N-20

Partnership Tax Return

N-20 Sch. D

Capital Gains & Losses (Form N-20)

N-20 Sch. K1

Partner’s Share of Income, Credits, Deductions, etc. (Form N-20)

N-20 Sch. O&P

Schedules O and P (From N-20) Allocation and Apportionment of Income

N-30

Corporation Income Tax Return

N-30 Sch. D

Capital Gains and Losses (Form N-30 / N-70NP)

N-30 Sch. O

Allocation and Apportionment of Income (Form N-30)

N-30 Sch. P

Apportionment Formula (Form N-30)

N-35

S Corporation Income Tax Return

N-35 Sch. D

Capital Gains and Losses and Built-in Gains (Form N-35)

N-35 Sch. K1

Shareholder’s Share of Income, Credits, Deductions, etc.

N-35 Sch. NS

Hawaii S Corporation Agreement of Nonresident Shareholder

N-40

Fiduciary Income Tax Return

N-40 Sch. D

Capital Gains & Losses (Form N-40)

N-40 Sch. J

Trust Allocation of an Accumulation Distribution (Form N-40)

N-40 Sch. K1

Beneficiary’s Share of Income, Deductions, Credits, etc.

N-40 T

Allocation of Estimated Tax Payments To Beneficiaries

N-66

Real Estate Investment Mortgage Conduit Income Tax Return

N-66 Sch. Q

Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation (Form N-66)

N-70NP

Exempt Organization Business Income Tax Form

N-70 Sch. D

Capital Gains and Losses (Form N-30 / N-70NP)

N-103

Sale of Your Home

N-109

Application for Tentative Refund from Carryback of Net Operating Loss (Other Than Corporation)

N-110

Statement of Person Claiming Refund Due a Deceased Taxpayer

N-139

Moving Expenses with Instructions

N-152

Tax on Lump-Sum Distributions

N-158

Investment Interest Expense Deduction

N-163

Fuel Tax Credit for Commercial Fishers – Individual

N-168

Income Averaging for Farmers and Fisherman

N-172

Claim for Tax Exemption by Person with Impaired Sight or Hearing or by Totally Disabled Person and Physician’s Certification

N-196

Annual Summary and Transmittal of Hawaii Annual Information Returns

N-200V

Individual Income Tax Payment Voucher

N-201V

Business Income Tax Payment Voucher

N-210

Underpayment of Estimated Tax by Individuals, Estates and Trusts

N-220

Underpayment of Estimated Tax by Corporations and S Corporations

N-288

Hawaii Withholding Tax Return for Dispositions by Nonresident Persons of Hawaii Real Property Interests

N-288A

Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests

N-288B

Application for Withholding Certificate for Dispositions by Nonresident Persons of Hawaii Real Property Interests

N-288C

Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests

N-289

Certification for Exemption from the Withholding Tax on the Disposition of Hawaii Real Property Interests

N-303

Authorization and Consent of Subsidiary Corporation to be Included In a Consolidated Income Tax Return

N-304

Affiliations Schedule

N-305

Application for International Carriers of Foreign Countries Claiming Exemptions Under Section 235-7(a)(8), HRS

N-309

Corporation Application for Tentative Refund from Carryback of Net Operating Loss

N-310

Multistate Compact Short Form Return

N-311

Refundable Food/Excise Tax Credit

N-312

Capital Goods Excise Tax Credit

N-323

Carryover of Tax Credits

N-325

Historic Preservation Income Tax Credit

2020

N-330

School Repair and Maintenance Tax Credit

N-338

Recapture of the Tax Credit for Flood Victims

N-340

Motion Picture, Digital Media, and Film Production Tax Credit

N-342

Renewable Energy Technologies Income Tax Credit for Systems Placed in Service on or after July 1, 2009

N-342A

Information Statement Concerning Renewable Energy Technologies Income Tax Credit For Systems Installed and Place In Service On Or After July 1, 2009

N-342B

Composite Schedule For Form N-342A

N-342C

Composite Schedule For Form N-342

N-344

Important Agricultural Land Qualified Agricultural Cost Tax Credit

N-346

Tax Credit for Research Activities

N-346A

Certified Statement of Research and Development Costs Incurred By a Qualified High Technology Business (QHTB) and Claim of the Tax Credit for Research Activities

N-348

Capital Infrastructure Tax Credit

N-352

OBSOLETE – Renewable Fuels Production Tax Credit

N-354

OBSOLETE – Organic Foods Production Tax Credit

N-356

Earned Income Tax Credit

N-358

Healthcare Preceptor Income Tax Credit

N-360

Renewable Fuels Production Tax Credit (For Tax Years Beginning After 12/31/21)

2022

N-362

Pass-Through Entity Tax Credit

2023

N-362E

Pass-Through Entity Tax Election

2023

N-379

Request for Innocent Spouse Relief

Rev. 2012

N-405

Tax on Accumulation Distribution of Trusts

N-586

Tax Credit for Low-Income Housing

N-615

Computation of Tax for Children Under Age 14 Who Have Investment Income of More than $1,000

N-755

Application for Automatic Extension of Time to File Franchise or Public Service Company Tax

N-756

Enterprise Zone Tax Credit

N-756A

Information Statement Concerning the Enterprise Zone Tax Credit

N-814

Parent’s Election to Report Child’s Interest and Dividends

N-848

Power of Attorney
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.

N-884

Credit for Employment of Vocational Rehabilitation Referrals