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                                                                                                                                          FORM                                                 STATE OF HAWAII — DEPARTMENT OF TAXATION
                                                                                  N-30
                                                                                  (REV. 2023)                                                                                           CORPORATION INCOME TAX RETURN
                                                                                                                                                                     
                                                                                                                                                                                                                                         CALENDAR YEAR                2023
                                                                                                                                                                                                                                  or other tax year beginning  __________________ , 2023 
                                                                                                                                                                                                                                     and ending  ___________________ , 20 ____

                               N30_I 2023A 01 VID01                                                                                                                                       Final                                   AMENDEDReturn (Attach Sch AMD)        NOLCarryback                     IRSAdjustment                                                                       Return 
                                                                                                                                          Name                                                                                                                                                         Federal Employer I.D. No. 

                                                                                                                                          Dba or C/O                                                                                                                                                   Businessform 1120Activityor 1120A)Code No. (Use code shown on federal
                                                                                                                                          Mailing Address (number and street)                                                                                                                          Date business began in Hawaii 

                                                                                   PRINT OR TYPE                                          City or town, State, and Postal/ZIP Code.  If foreign address, see Instructions.                                                                             Hawaii Business Activity

                                                                                                                                                                                                                                                                                                       Hawaii Tax I.D. No.
                                                                          THIS RETURN IS (CHECK BOX, IF APPLICABLE):                                                                                   
                                                                                                                                                                 For a multi-state corporation using separate accounting.                         For a real estate investment trust (REIT).
                                                                                                                                                               A combined return of a unitary group of corporations.  (See instructions)                                         A consolidated return. (Domestic (Hawaii) corporations only.) 
                                                                                                                                                               A separate return of a member corporation of a unitary group.  (See instructions)                                 (Attach a copy of Hawaii Forms N-303 and N-304 for each subsidiary)
                                FOR LINES 1 - 5 and 7 - 10, ENTER AMOUNTS FROM COMPARABLE LINES ON FEDERAL RETURN.
                                                                                                                                          1                    (a) Gross receipts or sales  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .      1(a)
                                                                                                                                                               (b) Returns and allowances.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .         1(b)
                                                                                                                                                               (c) Line 1(a) minus line 1(b)   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  †               1(c)
                                                                                                                                          2                    Cost of goods sold  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .         2
                                                                                                                                          3                    Interest  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   3
                                                                                                                                          4                    Gross rents .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .     4
                                                                                                                                          5                    Gross royalties  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .      5
                                                                             6                                                                                 (a) Capital gain net income (attach Hawaii Schedule D) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                               6(a)
                                                                                                                                                               (b) Net gain (loss) from Hawaii Schedule D-1, Part II, line 19 (attach Schedule D-1). .  .  .  .  .  .  .  .  .  .  .  .  .  .                                             6(b)
                                                                                                                           TAXABLE INCOME 7                    Other income  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .      7
                                                                                                                                          8                         TOTAL INCOME   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . TOTAL INCOME †                           8
                                                                                                                                          9                         TOTAL DEDUCTIONS  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .TOTAL DEDUCTIONS   †                                     9
                                                                                                       10                                                      Taxable income before Hawaii adjustments — Line 8 minus line 9.  Enter here and on Schedule J, line 1  .  .  .                                                             10
                                                                                                                           11                                  TOTAL TAX (Schedule J, line 24) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . TOTAL TAX   †                      11
                                                                                                       12                                                      Total refundable credits from Schedule CR, line 10   .  .  .  .  .  .  .  .  .  .  .  .  .  .                     12
                                                                          13                                                                                   ADJUSTED TAX LIABILITY — Line 11 minus line 12. If line 13 is zero or less, see Instructions..  .  .  .  .  .  .                                               †           13
                                                                                                       14                                                      Total nonrefundable credits from Schedule CR, line 32   .  .  .  .  .  .  .  .  .  .  .  .                        14
                                                                          15                                                                                   Line 13 minus line 14 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . †           15
                                                                                                       16                                                      (a) 2022 overpayment allowed as a credit  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                 16(a)
                                                                                                                                                               (b)  2023 estimated tax payments (including any Form N-288A withholdings. See Instructions)                       16(b)                                                                                      00
                                                                                                                                                               (c) Payments with extension (attach Form N-201V)  .  .  .  .  .  .  .  .  .  .  .  .  .  .                        16(c)
                                      ATTACH CHECK OR MONEY ORDER HERE                                                                                         (d) Total (Add lines 16(a), 16(b), and 16(c))   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . TOTAL   †                         16(d)
                                                                                                       17                                                      Estimated tax penalty (see Instructions).  Check if Form N-220 is attached .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                            †                     17
                                                                                                       18                                                      TAX DUE (If the total of lines 15 and 17 are larger than line 16(d)), enter AMOUNT OWED   .  .  .  .  .  .  .  .  .  .                                                     18
                                                                                                       TAX AND TAX PAYMENTS
                                                                                                       19                                                      If line 16(d) is larger than the total of lines 15 and 17, enter AMOUNT OVERPAID. See Instructions. .  .  .  .  .  .                                                       19
tax  20(a) $to                                                                                         20                                                      Enter amount of line 19 you want  Credited                                               †                                              Refunded†                          20(b)                               2024 estimated 
                                                                                                       21                                                      Enter AMOUNT PAID with this return .  .  .  .  .  .  .  .  .  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                      21
                                                                                                       22                                                      Amount paid (overpaid) on original return — AMENDED RETURN ONLY (See Instructions. Attach Sch AMD)                                                                         22
                                                                         Amended                 Return23                                                      BALANCE DUE (REFUND) with amended return (See Instructions. Attach Sch AMD)  .  .  .  .  .  .  .  .  .  .  .  .                                                            23
                                                                                                                                                               I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been examined by me and, to the best of my 
                                                                                                                                                               knowledge and belief, is true, correct, and complete.  Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
                                                                                                                                                               †                                                                                                                                                               †
                                                                                                                                                                                        Signature of officer                                      Print or type name and title of officer                                                      Date
                                                                                                                                                                May the Hawaii Department of Taxation discuss this return with the preparer shown below? (See page 2 of the Instructions) This designation does not replace Form N-848                      Yes          No
                                                                                                                                                                                        Preparer’s signature                                                                                     PTIN                                                    Check if
                                                                                                                                                               Paid                     and date                            †                                                                    †                                                       self-employed †
                                                                                                                                                               Preparer’s 
                                                                                                                                                                                        Firm’s name (or yours,                                                                                                           E.I. No.
                                                                                                                                          Please Sign Here     Information              Print Preparer’s Name                                                                                                            Federal †                                    
                                                                                                                                                                                        ifAddressself-employed)and ZIP Code     †                                                                                        Phone            no.  †
                                                                                                                                                                                                                                
                               C301E3T4                                                                                                                                                                                                  ID NO 01                                                                                         FORM N-30 (REV. 2023)

FORM N-30 (REV. 2023)                                                                                                                                                                                                            Page 2
 
                                                                                       Name as shown on return                                                           Federal Employer Identification Number

N30_I 2023A 02 VID01
  Schedule C                                            Income From Dividends (Classified for Hawaii Purposes)
                                                                                                         2 National Bank                            3 Received from an   4 Received by a Small 
                                                       1 Name of declaring corporation                    Associations                              affiliate (including Business Investment                                    5 Columns 2 through 4 
                                                   (Attach a separate sheet if more space is needed.)    or certain high                              foreign) as        Co. operating under                                    and all other dividends
                                                                                                          technology                                IRC section 243(b)    Small Business 
                                                                                                          businesses                                qualifying dividend   Investment Act

                                             6  Total dividends. (Subtotal of column 5) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
                                             7  Sum of columns 2 through 4  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
         DIVIDENDS
                                             8  Subtotal.  Line 6 minus line 7 .  .  .  .  .  .  .  .  .  .  .  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
                                             9  Multiply line 8 by .30 (30%) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
                                             10 Taxable mutual funds dividends   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
                                             11 Total taxable dividends. Line 9 plus line 10 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .        †
  Schedule J                                            Adjustments to Income for Hawaii Purposes and Tax Computation
                                             1  Taxable income (loss) before Hawaii adjustments from page 1, line 10 (Unitary business taxpayers, see Instructions) .                                                 1
                                             2  (a) Taxable dividends from Schedule C, line 11   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .     2(a)
                                                (b) Deductions allowable for federal tax purposes but not allowable or  
                                                   allowable only in part for Hawaii tax purposes (attach schedule) .  .  .  .  .  .                2(b)
                                                (c) The portion of the Hawaii jobs credit claimed applicable to current year 
                                                   new employees from Schedule CR, line 26 (see Instructions)  .  .  .  .  .  .  .                  2(c)
                              ADDITIONS
                                                (d) Other adjustments (attach schedule) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  2(d)
                                             3  Total additions (Add lines 2(a), 2(b), 2(c) and 2(d)) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                  3
                                             4  Total of lines 1 and 3  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   4
                                             5  Entire dividends as reported on federal return and included on page 1, line 8 .  .  .                5
                                             6  Interest on obligations of the United States included on page 1, line 8   .  .  .  .                 6
                                             7  Net income from sources outside Hawaii received by a foreign or domestic corporation,  
                                                except for unitary business taxpayers using Form N-30, Schedules O & P. .  .  .  .  .  .             7
                                             8  Amortization of casualty losses where election is made to amortize for Hawaii tax  
                                                purposes under section 235-7(f), HRS (attach explanation) .  .  .  .  .  .  .  .  .  .  .            8
                                             9  Net operating loss deduction (under section 235-7(d), HRS) (attach schedule)  .  .                   9
                                             10 Other deductions or adjustments (attach schedule)  .  .  .  .  .  .  .  .  .  .  .  .  .  .          10
                  SUBTRACTIONS
                                             11 Total subtractions (Add lines 5, 6, 7, 8, 9, and 10)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . †                      11
                                             12 Taxable income (loss) for Hawaii tax purposes (line 4 minus line 11)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                12
                                                Note: If the corporation has a farming NOL for the tax year, to elect to forego the carryback period, attach a statement to that effect.
                                             13 Enter the amount of net capital gains as shown on Schedule D, line 18 (Schedules O & P taxpayers, see Instructions)                                                   13
                                             14 Line 12 minus line 13 (if less than zero, enter zero)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   †                      14
                                             15 (a) Tax on capital gain, line 13 — Enter 4% of amount on line 13  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    15(a)
                                                (b) Tax on all other taxable income, line 14 — If the amount on line 14 is:
                                                   (i) Not over $25,000 — Enter 4.4% of line 14   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                         15(b)(i)
                                                   (ii)  Over $25,000 but not over $100,000 — Enter 5.4% of line 14  $____________________________  
                                                       Subtract $250.00 and enter difference   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                         15(b)(ii)
                                                   (iii)  Over $100,000 — Enter 6.4% of line 14 $_____________________________ 
                                                       Subtract $1,250.00 and enter difference   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                          15(b)(iii)
                                                (c) Total of lines 15(a) and 15(b)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .         15(c)
                                                (d) Using the rates listed on line 15(b), compute tax on all taxable income using amount from line 12  .  .  .  .  .                                                  15(d)
   16                                           Total tax (enter the lesser of line 15(c) or 15(d)) (Combined unitary group filers, see Instructions)               .  .  .  .  .  .  .                               16
                                             17 Recapture of Capital Goods Excise Tax Credit from Form N-312, Part II.  .  .  .                      17
                              TAX COMPUTATION
                                             18 Recapture of Low-Income Housing Tax Credit from Form N-586, Part III  .  .  .                        18
                                             19 Recapture of Tax Credit for Flood Victims from Form N-338 .  .  .  .  .  .  .  .  .  .               19
                                             20 Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit from Form N-344 .    20
   21                                           Recapture of Capital Infrastructure Tax Credit from Form N-348, Part II .  .  .  .                   21
                                             22 Total recapture of tax credits (Add lines 17, 18, 19, 20, and 21) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                           22
                                             23 Interest due under the look-back method — completed long-term contracts (See Instructions. Attach federal Form 8697)                                                  23
                                             24 Total tax (Add lines 16, 22, and 23). Enter here and on page 1, line 11  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .               †                      24
                                                                                                                                                                                                                      FORM N-30 (REV. 2023)
C302E3T4                                                                                              ID NO 01