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                 FORM                 STATE OF HAWAII — DEPARTMENT OF TAXATION                                        THIS SPACE FOR DATE RECEIVED STAMP     
                       
  M-6A                                REQUEST FOR RELEASE                                                                                                    
  (REV. 2021)                         TO BE FILED FOR DECEDENTS                                                                                              
                                      DYING AFTER JUNE 30, 1983 
                                      (NOTE: References to “married” and “spouse” 
                                      are also references to “in a civil union” and 
                                                                   “civil union partner,” respectively.)

  Estate of                                                                                                             Probate No.

  Actual Place of Death                                                                                                 Date of Death 
   
  Resident of                                                                                                           Decedent’s Social Security Number 
   PRINT OR TYPE                                                                                                          

If you were required to file a Hawaii estate tax return (Form M-6), attach a copy of the first  page of the Form M-6, 
as well as a copy of the first page of the federal estate tax return (Form 706) or similar statement. 

Under the penalties of perjury, I, as                                                                                  of the above named estate, swear 
                                                                   (Personal Representative, surviving spouse, etc.)  
that I have examined all assets and documents of this estate, and that to the best of my knowledge, information, and 
belief (check one box): 
 
                      No estate tax is imposed by the Estate and Generation-Skipping Transfer Tax Chapter and in fact no taxes
                      are due.

                      The estate taxes due under the Estate and Generation-Skipping Transfer Tax Chapter have been paid as
                      prescribed in section 236E-9, Hawaii Revised Statutes.

                                                                           Signature of Personal Representative, surviving spouse, etc.
                                                                                                                                                           
                                                                           Print Name

                                                                           Address: 

                                                                           Social Security Number 
                                                                                or 
                                                                           Identification Number 

                                                                                                                                   FORM M-6A (REV. 2021)
M6A_I 2021A 01 VID01                                               ID NO 01

FORM M-6A                                                                                             PAGE 2 
(REV. 2021)

                                         INSTRUCTIONS

General Instructions
   NOTE: The Hawaii Estate and Generation-Skipping Transfer Tax Law conforms to the Internal Revenue Code (IRC), 
   with the exception of the excludable amount of $5,490,000. The exclusion amount of $5,490,000 is set forth for the 
   decedent in chapter 11 of the IRC as amended as of December 21, 2017, as if the decedent died on December 31, 
   2017.

1. Purpose of Form — For persons dying after January 25, 2012, Hawaii imposes an estate tax on the taxable estate of 
   every resident and the taxable estate located in Hawaii of every nonresident. If a federal estate tax return (Form 706) 
   is required and there was a federal estate tax due, then the personal representative or person(s) in possession, control 
   or custody of the property must file Form M-6 (Hawaii Estate Tax Return) with the Hawaii Department of Taxation 
   (Department). If a state estate tax is due, then the personal representative or person(s) in possession, control or custody 
   of the property must file Form M-6 with the Department.

   If an estate is not taxable and no estate tax is due, or if the estate taxes due under the Estate and Generation-Skipping 
   Transfer Tax Chapter have in fact been paid, the personal representative or person(s) in possession, control, or custody 
   of the property may file a Request for Release (Form M-6A) with the Department to obtain a release, which indicates 
   that the personal representative or person(s) in possession, control, or custody are free from taxes under chapter 
   236E, Hawaii Revised Statutes. If the representations are false, however, the personal representative or person(s) in 
   possession, control, or custody of the property may be personally liable for payment of any estate tax due to the State.

2. Who Should File — The Form M-6A should be filed by the personal representative or a person in control, custody, or 
   possession of the decedent’s property.

3. Time to File — This request for release may be filed at any time if no Hawaii estate tax return is required to be filed, or 
   if a return is required, no earlier than 90 days after the Hawaii estate tax return has been filed.

4. Where to File — The completed form may be mailed to the Hawaii Department of Taxation, Estate and Transfer Tax 
   Section, P. O. Box 259, Honolulu, Hawaii 96809-0259.

5. Where to Get More Information — More information is available on the Department’s website at       tax.hawaii.gov or 
   you may contact a customer service representative:

   Voice:  808-587-4242
           1-800-222-3229 (Toll-Free)

   Telephone for the Hearing Impaired:
           808-587-1418
           1-800-887-8974 (Toll-Free) 

   Fax:    808-587-1488

   Mail:   Taxpayer Services Branch
           P.O. Box 259
           Honolulu, HI  96809-0259

                                                                                                      FORM M-6A