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FORM                                                              STATE OF HAWAII — DEPARTMENT OF TAXATION                          THIS SPACE FOR DATE RECEIVED STAMP
                                                                                               
                                           Application for Extension of Time to File Hawaii 
M-68
(Rev. 2021)                                Estate Tax Return (Form M-6) or Hawaii Generation-Skipping 
                                           Transfer Tax Return (M-6GS) and /or Pay Hawaii Estate (and 
                            Generation-Skipping Transfer) Taxes (Only for Decedents Filing 
                                           a Hawaii Return But Not Required to File a Federal Return)
M68_I 2021A 01 VID01

Part I — Identification
                          Decedent’s name                                                                                                         Date of death

                          Name of executor                           Name of application filer (if other than the executor)                       Social security number

                          Address of executor (number and street)                                                                                 Estate tax return due date
             Print or Type
                          City, State, and Postal/ZIP Code                                                                                        Domicile of decedent

Part II — Extension of Time To File Form M-6 or M-6GS
                          To apply for a 6-month extension of time to file, indicate the form by checking the appropriate box:    M-6           M-6GS
        Check the appropriate box to indicate whether you are required to file a federal estate tax return:     Yes                                                         No
Part III — Extension of Time To Pay
                          You must attach your written statement to explain in detail why it is impossible or impractical to pay the full amount of the Hawaii 
                          Estate tax by the return due date. If the taxes cannot be determined because the size of the gross estate is unascertainable, check 
                          here        and enter zero or other appropriate amount on Part IV, line 3. You must attach an explanation.
                            If this request is for the tax that will be or was due with the filing of Form M-6, check here................................................... 
                            If this request is for the tax that will be due as a result of an amended or supplemental Form M-6, check here................... 
                            If this request is for additional tax due as a result of an examination of your Form M-6, check here..................................... 
                            If this request is for section 6166 installment payment, check here........................................................................................ 

Part IV — Payment to Accompany Extension Request
                          1 Amount of Hawaii Estate or GST taxes estimated to be due..............................................              1
                          2 Amount of cash shortage (complete Part III).......................................................................    2
                          3 Balance due (subtract line 2 from line 1).......................................................................... . 3

                          Pay the amount due in full. Attach check or money order for full amount payable to “Hawaii State Tax Collector.”
                          Write the decedent’s name, social security number, and “Form M-68” on it. Pay in U.S. dollars. DO NOT send cash.
                                                                     Signature and Verification
                          If filed by executor - I declare under the penalties set forth in section 231-36, HRS, that I am the executor of the estate of the 
                          above-named decedent and that to the best of my knowledge and belief, the statements contained herein are true and correct.

                                           Executor’s signature                                            Title                                                            Date

                          If filed by someone other than the executor - I declare under the penalties set forth in section 231-36, HRS, that to the best 
                          of my knowledge and belief, the statements contained herein are true and correct, that I am authorized by an executor to file this 
                          application, and that I am (check box(es) that apply(ies)): 

                            A member in good standing of the bar of the highest court of (specify jurisdiction)
                            A certified public accountant duly qualified to practice in (specify jurisdiction)
                            A person enrolled to practice before the Internal Revenue Service.
                            A duly authorized agent holding a power of attorney. (The power of attorney need not be submitted unless requested.)

                            Application filer’s signature (if other than the executor)                                                         Date

                                                                                                                                                   FORM M-68 (REV. 2021)
                                                                     ID NO 01

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FORM M-68
(Rev. 2021) PAGE 2
Part V — Notice to Applicant - To be completed by the Department of Taxation

Extension to File Extension to Pay
Approved Approved
Disapproved Disapproved

Not approved because

Other

Department of Taxation official Address Date
Name (print)
Title (print)

Signature

GENERAL INSTRUCTIONS Sunday, or legal holiday file by the next regular to a maximum of 25%. If you file and pay a return
workday. late, attach a full explanation with the return.
Note: The Hawaii Estate and Generation-
Skipping Transfer Tax Law conforms to the Inter- You may file the estate’s Form M-6 or Form M- Failure to Pay After Filing Timely Return. —
nal Revenue Code (IRC) with the exception of the 6GS any time before the six-month period ends. Penalty for failure to pay the tax after filing a timely
excludable amount of $5,490,000. The exclusion 4. Where to File. — Submit this form to: return is 20% of the tax unpaid within 60 days of
the prescribed due date.
amount of $5,490,000 is set forth for the decedent HAWAII DEPARTMENT OF TAXATION
in chapter 11 of the IRC as amended as of Decem- P. O. Box 259 These penalties are in addition to any interest
ber 21, 2017, as if the decedent died on December Honolulu, Hawaii 96809-0259 charged on underpayment or nonpayment of tax.
31, 2017. Interest at the rate of 2/3 of 1%
File Form M-68 (Application for Extension of 5. How to Fill Out This Form. — Fill in the 9. Interest. —
spaces with the decedent’s name, date of death, per month, or part of a month, shall be assessed
Time to File Hawaii Estate or Generation-Skipping decedent’s social security number, the name of on unpaid taxes and penalties beginning with the
Tax Return) ONLY if you are NOT required to file the executor or other person filing this form, the first calendar day after the date prescribed for pay-
a federal Estate or Generation-Skipping Transfer executor’s address, the due date of the Hawaii ment, whether or not that first calendar day falls on
Tax Return (Forms 706 or 706-GS). Estate or Generation-Skipping Tax Return and the a Saturday, Sunday, or legal holiday.
1. Purpose. — An executor, personal repre- decedent’s place of domicile. For extension re-
sentative, administrator of the decedent’s estate, quests regarding the Hawaii Estate Tax, enter the SPECIFIC INSTRUCTIONS
or any person in actual or constructive receipt of decedent’s social security number. For extension Part I
any property of the decedent may use this form to requests regarding the Generation-Skipping Tax,
ask for a six month extension of time to file Form enter the skip person distributee’s social security Line 1. — Enter the extended due date for the
M-6. An extension of time to file does not extend number. Hawaii Estate or Generation-Skipping Tax Return.
This date cannot be more than six months from
the time to pay the tax. Keep a copy of this form 6. How to Claim Credit for Payment Made the original due date of Form M-6 or M-6GS for the
for your records. With This Form. — Show the amount paid (line 3) decedent’s estate.
The extension will be granted if you complete with this form on M-6, Schedule D, line 5, or Form
this form properly, file it on time, pay with it the M-6GS, line 17. Attach a copy of this form to Form Line 2. — Enter the estimated amount of Ha-
amount of tax shown on line 2 and meet the condi- M-6 or M-6GS. waii Estate or Generation-Skipping tax due.
tions indicated in item 7 of the instructions. 7. Granting of Extension. — An extension of Line 3. — Enter the amount of your payment.
In no case shall the extension be granted for time for filing a return shall be allowed only upon The full amount of estimated Hawaii Estate or
a period of more than six months beyond the due the following two conditions: Generation-Skipping tax is due by the original due
date of the return regardless of whether an exten-
date of the return. (1) On or before the due date of the return pre- sion to file has been obtained. Interest must be
2. Where to Get Tax Forms. — Hawaii tax scribed by the statute, there shall have been paid on any estate tax that is not paid in full by
forms, instructions, and schedules may be ob- paid, through a payment accompanying the the original due date of the tax return. Make your
tained at any taxation district office or from the application for the extension, an amount check payable to the Hawaii State Tax Collector.
Department of Taxation (Department) website at equal to the estimated estate tax payable. Please write the decedent’s name, social security
tax.hawaii.gov, or you may contact a customer (2) Within the time specified by the extension, number, and “Form M-68” on the check.
service representative at: the return shall be filed, accompanied by pay-
808-587-4242 ment of the remaining tax liability. Part III and IV
1-800-222-3229 (Toll-Free) If the above conditions are not met, the delin- For instructions to Parts III and IV refer to the
3. When to File. — File this application on quent penalty and interest will be charged on instructions on Federal Form 4768 (Rev. February
or before the original due date of the decedent’s the tax as if no extension had been granted, 2020).
estate’s Hawaii Estate (Form M-6) which is nine i.e., the computation of delinquent penalty Note: Extension to pay does not apply to GST
months after the date of the decedent’s death. If and interest will relate back to the due date filers.
there is no numerically corresponding date in the prescribed by the statute.
ninth month, the due date is the last date of the 8. Penalties. — You may be assessed one or Part V
ninth month. both of the following penalties. Part V to be completed by the Department.
For the Generation-Skipping Tax Return (M- Late Filing of Return. — The penalty for failure
6GS), this application must be filed by April 15th to file the return on time is assessed on the tax due
of the year following the calendar year of the de- at a rate of 5% per month, or part of a month, up
cedent’s death. If the due date falls on a Saturday,

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