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FORM STATE OF HAWAII — DEPARTMENT OF TAXATION THIS SPACE FOR DATE RECEIVED STAMP
HAWAII GENERATION-SKIPPING
M-6GS(REV. 2020) TRANSFER TAX RETURN
FOR CALENDAR YEAR 20_ _
(For generation-skipping transfers after December 31, 2019)
READ INSTRUCTIONS BEFORE COMPLETING RETURN
AMENDEDReturn (Attach Sch AMD)
Name (Skip person distributee or trust) Social Security Number
Name and title of person filing return Federal Employer Identification Number
Mailing address of person filing return (Number and Street, including apartment number or rural route)
• PRINT OR TYPE • City, town or post office, State and Postal/ZIP code
Type of federal Generation-Skipping Transfer (GST) Tax Return filed: Form 706-GS(D) Form 706-GS(T)
1Enter the taxable amount from the federal Form 706-GS(D), line 5 or federal Form 706-GS(T),
Schedule A, line 6, that was filed for the transfer being reported on this form 1
2 If filing federal Form 706-GS(D), multiply line 1 by 2.25%. If filing federal Form 706-GS(T),
multiply line 1 by the result of 2.25% multiplied by the inclusion ratio (from federal Form
706-GS(T), Schedule A, line 7) 2
3 Total amount of taxable transfers subject to the Hawaii GST tax 3
4 Total amount of taxable transfers subject to the federal GST tax 4
5 Divide line 3 by line 4 (compute to three decimal places) 5
6 Multiply line 2 by line 5 (round to the nearest dollar) 6
Note: If any property is located in states other than Hawaii, complete lines 7 through 11,
otherwise go to line 13
7 Enter the taxable amount subject to the GST tax imposed by
another state(s) 7
COMPUTATION OF TAX 8 Enter the total amount of taxable transfers subject to the
federal GST tax 8
9 Divide line 7 by line 8 (compute to three decimal places) 9
10 Multiply line 6 by line 9 (round to the nearest dollar) 10
11 Enter the total GST taxes paid to another state(s) 11
12 Enter the lesser of line 10 or 11 (allowable credit for GST taxes paid to another state(s) 12
13 Hawaii GST tax: Line 6 minus line 12 or amount from line 6 if no entries in lines 7 through 11 13
PENALTY 14 Penalty 14
AND
INTEREST 15 Interest (From to ) 15
16 Total tax, penalty, and interest (add lines 13, 14, and 15) 16
17 Amount paid with extension 17
TAX 18 Balance due or (refund) (line 16 minus line 17) 18
19 Amount paid 19
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or statements) has 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 is based on all information of which preparer has any knowledge.
PLEASE
SIGN
HERE Signature of Distributee, Trustee, or Authorized Representative Date
Preparer’s Preparer’s identification number Check if
Signature and date
PAID Print Preparer’s self-employed
Name
PREPARER’S
USE ONLY Firm’s name (or yours Federal
E.I. No.
if self-employed),
address, and Postal/Zip Code Phone No.
A COPY OF THE FEDERAL GENERATION-SKIPPING TRANSFER TAX RETURN MUST BE ATTACHED TO THIS RETURN
M6GS_I 2020A 01 VID01 ID NO 01 FORM M-6GS (REV. 2020)
