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   Form                           STATE OF HAWAII – DEPARTMENT OF TAXATION
  D-100               REQUEST FOR AN INSTALLMENT PLAN AGREEMENT
 (Rev. 2021)          (You may also log on to your Hawaii Tax Online (HTO) account at hitax.hawaii.gov to set up a payment plan. 
                                  A Case number will be required to establish an installment plan.)

 1 Taxpayer Name:                                                          SSN/FEIN:

   DBA Name:                                                               Case Number(s):  

   Mailing Address:
   Daytime Phone 
   Number:                                                                 Other Phone Number:

   Name of your bank(s) or  
 2 other financial institution(s):
   Primary’s Place of  
   employment:                                                                       Monthly gross income:
   Spouse’s Place of  
   employment:                                                                       Monthly gross income:

   Do you own real property?  Yes   No       If yes, where is it located?
                                  □ □                                                            (City/State or Country)
   Household size:

3  Enter the amount you can pay each month:

   Enter the day of the month your payments will be due (e.g. on 15th of each month):
  * Your proposal will be reviewed based on the terms shown above, however, the Department reserves the right to request further information, 
   including financial substantiation. If  the amount you owe is over $25,000.00 and your installments will be longer than 12 months, please 
   submit a CM-2 (Statement of Financial Condition – Individuals) or CM-2B (Statement of Financial Condition – Corp, Partnerships, etc.)

4  METHOD OF PAYMENT:

   … Pay by Electronic Funds Withdrawal 
        (This is the most convenient way to make your installment payments and it ensures your installments are made on time.)
                     Include a VOIDED CHECK with this form.
                     Installment payments will be debited from your bank account on the payment due date, or on the next business day if the 
                      due date falls on the weekend or holiday

   … Pay by Check or Online
                     Installment payments must be made timely. Check or money order must be in U.S. dollars payable to the Hawaii State Tax 
                      Collector. For online payments please visit our portal at hitax.hawaii.gov.

5  I have read and understood the General Instructions stated on the back of this form. If the “Pay by Electronic Funds Withdrawal” box above is checked, I (we) 
   hereby authorize the State of Hawaii Department of Taxation (DOTAX) and its designated financial agent to initiate an ACH electronic funds withdrawal entry 
   to the financial institution indicated for payment of my State taxes owed, and the financial institution to debit the entry to this account. This authorization is to 
   remain in full force and effect until I (we) notify the State of Hawaii Department of Taxation to terminate the authorization. To discontinue the electronic funds 
   withdrawal, I (we) must contact DOTAX at the telephone numbers listed on the back of this form, no later than seven (7) business days prior to the payment 
   (settlement) date. I (we) also authorize the financial institution involved in the processing of the electronic payments of taxes to receive confidential information 
   necessary to answer inquires and resolve issues related to the payments.

   Print Name of Owner, Partner/Member, Officer, or Agent     Signature of Owner, Partner/Member, Officer, or Agent Date

D100_I 2021A 01 VID01                                                                                               Form D-100 (Rev. 2021)



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Form D-100 Instructions (Rev. 2021)                                                                                                        Page 2

General Information
If you are unable to pay your balance in full, you may request an installment plan agreement. Complete, sign and mail the form to the 
Collection Branch of the district tax office in which you live in.
The following conditions are applicable to all installment plan agreements.
1. A non-refundable $50 processing fee may be assessed on a payment plan (Hawaii Revised Statutes section 231-25.5)
2. All required tax returns must be filed. All future tax returns must be filed on time and paid in full.
3. Interest and any applicable penalties will continue to accrue on the unpaid balance until paid in full.
4. Any refund from taxes will be applied against the outstanding balance. If your refund is applied to your outstanding 
   balance, you are still required to make your regular monthly installment payment.
5. Generally, to avoid the filing of a State Tax Lien, an installment plan agreement must be completed within 36 months 
   (3 years). However, a State Tax Lien may be filed, if considering the amount of the outstanding balance, nature of the 
   circumstances that led to noncompliance, taxpayer’s compliance history, and all other relevant facts, the filing of a State Tax 
   Lien is necessary to protect the State’s interest.
6. If you fail to comply with these conditions, you will be in default on your agreement and the Department may take 
   enforcement actions such as file a State Tax Lien, Levy, Garnishment and/or refer to a private collection agency, for the 
   entire amount you owe.
7. The monthly installment amount you requested may increase if the Department determines you have the financial ability to 
   pay off the balance in a shorter period of time, and/or you owe additional taxes due to non-filed returns. A Collection Branch 
   representative may contact you to discuss the terms of the agreement.
8. If you are not contacted by the Department before the first payment date requested, payment should be sent to your district 
   office at the address shown below. To ensure your payment is applied to your case correctly and in a timely manner, please 
   write ‘Installment Plan’, your Case Number and last 4 of your SSN/FEIN on the check or money order.

                                         DISTRICT OFFICE LOCATIONS AND MAILING ADDRESSES
Oahu District Office – Collection Branch Maui District Office – Collection Branch Hawaii District Office – Collection Branch Kauai District Office – Collection Branch
830 Punchbowl St #203                    54 S. High St. #208                      75 Aupuni St #101            3060 Eiwa St #105
Honolulu, HI  96813-5094                 Wailuku, HI  96793-2198                  Hilo, HI  96720-4245         Lihue, HI  96766-1889
P.O. Box 259
Honolulu, HI  96809-0259
Telephone No: (808) 587-1600             Telephone No: (808) 984-8511             Telephone No: (808) 974-6374 Telephone No: (808) 274-3456
FAX: (808) 587-1720                      FAX: (808) 984-8522                      FAX: (808) 974-6300          FAX: (808) 274-3461






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