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FORM                              STATE OF HAWAII — DEPARTMENT OF TAXATION

L-82                              REFUND CHANGE REQUEST
(REV. 2023)                                                                                                                             L82_I 2023A 01 VID01
                                        FOR TAX YEAR ______ 
            NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.
Check One Tax Type for this Refund Change Request:
     Net Income                   Franchise                                   Public Service Company               Estate
     General Excise/Use          Transient Accommodations                    Withholding                           Liquor
     Rental Motor Vehicle, Tour Vehicle and Car-Sharing Vehicle               Cigarette and Tobacco                 Fuel

 Part I     General Information (Complete lines 1 through 5)
1. Taxpayer’s Name(s):                                                     2. Social Security No(s). or Federal Employer I.D. No.:

   Primary Taxpayer                                                           Primary Taxpayer

   Spouse                                                                     Spouse

                                                                              Hawaii Tax I.D. Number for the tax account indicated above
3. Mailing Address on the Return                                           4. New Mailing Address (if different)

5. Daytime Telephone Number:      Residence  (______)_______________    Business  (______)_______________

 Part II    Reason For Refund Change Request

… Name change
… Incorrect Name
… Carry forward was requested on return for the__________________ tax period
… Business closed (i.e. no longer have a bank account in the name of the business)
… Other ________________________________________________________________________________________

Please provide a detailed explanation of the change requested. ______________________________________________________________________
_________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________

 Part III   Declaration
   I hereby declare, under the penalties provided by sections 231-34, 231-35, and 231-36, HRS, that I have examined this request and, to the best 
   of my knowledge and belief, it is true, correct, and complete.

     Print or Type Your Name                                     Signature                    Title (if applicable)                      Date

                                                                 OFFICE USE ONLY
Routing for Appropriate Action:
… To Revenue Accounting for cancellation
… To Revenue Accounting for cancellation and reissue of refund
… To Account Management for _________________________________________________
… Return to TPS for __________________________________________________________

                                                                                                                    FORM L-82 (REV.2023)
                                                  ID NO 01

FORM L-82 
(REV. 2023)                                                                                                        PAGE 2

GENERAL INFORMATION
NOTE: Civil unions are recognized in Hawaii. Hawaii’s laws that apply to a husband and wife, spouses, or person in a 
legal marital relationship shall be deemed to apply to partners in a civil union with the same force and effect as if they 
were “husband and wife,” “spouses,” or other terms that describe persons in a legal marital relationship. Same sex 
marriages are recognized in Hawaii. Hawaii law recognizes marriages between individuals of the same sex and extends to 
such same-sex couples the same rights, benefits, protections, and responsibilities of marriage that opposite-sex couples 
receive.

PURPOSE OF THIS FORM 
Use Form L-82 to request changes to an issued refund. You must return the original warrant along with this request. 
Please do not use this form to trace a refund, to request a recall, or to reissue a refund to a surviving spouse. 
To trace a refund or request a recall, complete Form L-80, Tracer Request. To request the reissue of a refund to a 
deceased taxpayer, one of the following is required:
        1. Complete Form N-110 and submit with a certified copy of the death certificate.
        2.  For resident joint returns only, refer to page 6 of the instructions to Form N-11 to request issuance of a refund 
           to the surviving spouse.
        3.  A taxpayer operating as a sole proprietorship who was a co-owner of property with one general excise tax 
           license must file Form N-110 upon the death of the spouse. Submit Form N-110 along with a certified copy of 
           the death certificate.

REFUND CHANGE REQUEST INSTRUCTIONS
        1.  Enter the tax year for which the refund was due at the top of Form L-82 and check the appropriate box to 
           indicate the type of tax for the refund change request. If you are requesting a change for more than one 
           refund, you must complete a separate Form L-82 for each request.
        2.  Complete Part I, General Information.
        3.  In Part II, please provide a detailed explanation for the refund change being requested.
        4. In the case of a corporation, partnership, or trust, an officer, partner, member, executor, trustee or other duly 
           authorized agent must sign Form L-82. Be sure to complete all parts of the Declaration in Part III, including 
           printing or typing your name, signing the Declaration, and providing your title (if applicable), and the date 
           in the spaces provided. Your request will not be processed if any of the information requested in Part III is 
           missing. 
NOTE: If you used a new mailing address on Form L-82, the Department of Taxation will update its records with the new 
address and any future correspondence will be mailed to the new address. If you need to change your mailing address 
again in the future, please complete and submit Form ITPS-COA. Forms are available online at tax.hawaii.gov/forms.
Send the completed Form L-82 (and the Form ITPS-COA, if applicable) to:
        Hawaii Department of Taxation 
        Attention: Taxpayer Services 
        P.O. Box 259 
        Honolulu, HI 96809-0259
You should receive information about your refund in four to six weeks. If you have any questions, please call the 
Department of Taxation at (808) 587-4242 or toll-free at 1-800-222-3229. For hearing impaired access, please call (808) 
587-1418 or toll-fee at 1-800-887-8974.