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FORM STATE OF HAWAII — DEPARTMENT OF TAXATION THIS SPACE FOR DATE RECEIVED STAMP
M-6 HAWAII ESTATE TAX RETURN
(REV. 2022) TO BE FILED FOR DECEDENTS DYING AFTER
DECEMBER 31, 2019
ATTACH COMPLETED FEDERAL FORM 706 OR 706-NA
M6_I 2022A 01 VID01
Decedent’s Name Decedent’s Social Security Number
City or town, State and Postal/ZIP Code of legal residence at time of death Date of Death
Name of Personal Representative Name and location of court where will was
probated or estate administered
Personal Representative’s Mailing Address (number and street)
PRINT OR TYPE
City or town, State, and Postal/ZIP Code Case Number
Check applicable boxes: (1) Decedent died testate (2) Installment payment (3) Extension form attached (4) Amended Return (Attach Sch AMD)
Check applicable box (1) Resident (2) Nonresident (3) Nonresident Alien
(must check one):
PART 1 - ESTATE TAX COMPUTATION
Schedule A Resident Decedent’s Estate
1. Value of the federal gross estate that has a Hawaii situs (identify property on attached federal form 706) ............. 1
2. Amount of the federal gross estate from federal Form 706, Part 2, line 1. If the amount of the federal gross
estate is zero, enter zero here and on Schedule D, line 1 ................................................... 2
3. Divide line 1 by line 2. (Compute to four decimal places.) Result must not be larger than 1.0000 .................... 3
4. Hawaii Taxable Estate Amount: Amount of the federal taxable estate from federal Form 706,Part 2, line 3a ......... 4
5. Hawaii Basic Exclusion Amount ....................................................................... 5
6. Adjusted federal taxable gifts from federal Form 706, Part 2, line 4 ............................................ 6
7. Adjusted Exclusion Amount: Line 5 minus line 6. (If zero or less, enter zero) .................................... 7
8. Enter the Hawaii deceased spousal unused exclusion amount, if applicable. Otherwise enter zero.
If the decedent was a surviving spouse and entitled to claim the deceased spousal unused exclusion for
Hawaii Estate Tax purposes, see Instructions and check here ...........................................
Enter name, tax identification number, and date of death of spouse whose exclusion amount is claimed as portable here:
8
9. Adjusted Applicable Exclusion Amount: Add lines 7 and 8 ............................................... 9
10. Hawaii Net Taxable Estate: Line 4 minus line 9. ......................................................... 10
11. Tentative Hawaii Estate Tax: Use the Tax Rate Schedule on page 6 instructions to compute the tax. If line 10 is zero
or less, enter zero here and on Schedule D, line 1 (Continue to line 12 on page 2) ............................. 11
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this return, including any accompanying schedules or statements,
and all IRS forms required to be submitted with this return have been examined by me and, to the best of my knowledge and belief, is a
true, correct, and complete return, made in good faith, pursuant to the Estate and Generation-Skipping Transfer Tax, Chapter 236E, HRS.
Declaration of preparer (other than personal representative) is based on all information of which preparer has any knowledge.
PLEASE
SIGN
HERE Signature of Personal Representative, surviving spouse, etc. Print Name Date
Preparer’s
Signature and date Preparer’s identification number Check if
Print Preparer’s self-employed
PAID Name
PREPARER’S
INFORMATION Firm’s name (or yours Federal
E.I. No.
ifaddress,self-employed), and Postal/Zip Code Phone No.
M-61C0S1 ID NO 01 FORM M-6 (REV. 2022)
