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STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM TAX
FUEL TAX CREDIT FOR COMMERCIAL FISHERS YEAR
N-163

(REV. 2020)
Or fiscal year beginning , 20 and ending , 20 20__

ATTACH TO FORM N-11, N-15, N-20, N-30, N-35, N-40, OR N-70NP,
WHICHEVER IS APPLICABLE
NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.
Name(s) as shown on tax return SSN or FEIN

PART I — COMPUTATION OF TAX CREDIT FOR COMMERCIAL FISHERS

Note: If you are only claiming your distributive share(s) of a credit distributed from a partnership, an S Corporation, an
estate, or a trust, skip lines 1 through 3 and begin on line 4.

1. Enter the number of gallons of diesel oil purchased and used by the principal operator ............................

2. Multiply the number of gallons from line 1 by $0.01 and enter the amount here ......................................... $

3. Add the amount of credit from Part II, line 3, Columns A through D, and enter total here. .......................... $

4. Flow through of fuel tax credit for commercial fishers received from other entities, if any:
Check the applicable box below. Enter the name and Federal Employer I.D. No. of Entity:
__________________________________________________________________________________
 aS corporation shareholder — enter amount from Schedule K-1 (Form N-35),
 bPartner — enter amount from Schedule K-1 (Form N-20),
 cBeneficiary — enter amount from Schedule K-1 (Form N-40),
 dPatron — enter amount from federal Form 1099-PATR ......................................................................$

5. Add the credit from lines 2, 3, and 4. Enter the total here and on the appropriate line of Schedule CR
(for Form N-11, N-15, N-30, N-40 and N-70NP filers) (rounded to the nearest dollar)... ............................. $

PART II — WORKSHEET FOR GASOLINE PURCHASED AND USED BY PRINCIPAL OPERATOR
Column A Column B Column C Column D
City & County of County of County of County of
Honolulu Maui Hawaii Kauai
1. Enter the number of gallons of
gasoline purchased and used by the
principal operator.

2. Rate (see Instructions) x $0.325 x x x $0.330

3. Multiply the number of gallons from
line 1 by the rate listed on line 2 $ $ $ $

N163_I 2020A 01 VID01 ID NO 01 FORM N-163

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FORM N-163
(REV. 2020) PAGE 2

CHANGES TO NOTE (2) Schedule CR (For tax returns for which Schedule CR is
required)
Maui County Resolution No. 20-82 increases the County of
Maui fuel tax from $0.23 per gallon to $0.24 per gallon effective (3) Schedule K-1 (Required only if you are claiming a distributive
July 1, 2020 share of a credit from a partnership, S corporation, estate, or
trust)
GENERAL INSTRUCTIONS
Flow-Through Entities
Note: Hawaii recognizes same-sex marriages. Therefore, all
same-sex couples that are legally married in Hawaii or any other If you are a partnership, S corporation, estate, or trust that is
jurisdiction where such marriages are valid are married for all tax allocating this credit to your partners, shareholders, or beneficiaries,
purposes. complete Form N-163 and attach it to your Hawaii income tax
return. Then enter the total fuel tax credit for commercial fishers
Note: Civil unions are recognized in Hawaii. Hawaii’s laws that on the applicable line of your Hawaii income tax return (see the
apply to a husband and wife, spouses, or person in a legal marital instructions for line 5). Prepare and provide Schedule K-1 reporting
relationship shall be deemed to apply to partners in a civil union the distributive share of the fuel tax credit for commercial fishers for
with the same force and effect as if they were “husband and wife,” each partner, shareholder, or beneficiary.
“spouses,” or other terms that describe persons in a legal marital
relationship. Deadline for Claiming the Credit
A principal operator of a commercial fishing vessel who files an The deadline to claim the credit, including amended claims, is
income tax return for the taxable year may be eligible for the fuel tax 12 months after the close of your taxable year. You cannot claim or
credit for commercial fishers. amend the credit after the deadline.
The amount of the credit is limited to the fuel taxes imposed SPECIFIC INSTRUCTIONS
under section 243-4(a), Hawaii Revised Statutes (HRS), and paid
by the principal operator for use in the operation of the fishing PART I — COMPUTATION OF TAX CREDIT FOR COMMERCIAL
vessel during the indicated taxable year. FISHERS
A taxpayer and spouse filing separate returns, where a joint Line 4. Flow through of credit received from other entities, if
return could have been filed, shall claim only the credit to which the any. In the case of a taxpayer who is a member of a flow-through
taxpayer and spouse would have been entitled had a joint return entity (i.e., S corporation, partnership, estate, or trust), enter the
been filed. amount of the credit received from the entity on line 4. Attach a
copy of the applicable Schedule K-1 to Form N-163 when the credit
If the properly claimed and allowed credit exceeds the amount is claimed.
of the income tax due and payable from the principal operator, the
excess will be refunded to the principal operator. Line 5. Form N-11, N-15, N-30, and N-70NP filers, enter the
amount on line 5 on the appropriate line of Schedule CR (rounded
Purpose of Form to the nearest dollar).
Use Form N-163 to figure and claim the fuel tax credit for Form N-40 filers, enter the amount on line 5 that is allocated
commercial fishers under sections 235-110.6, HRS, and 18-235- to the estate or trust on the appropriate line of Schedule CR. Enter
110.6, Hawaii Administrative Rules. the amount on line 5 that is allocated to the beneficiary to Schedule
Who May Claim This Credit K-1, Form N-40, for each beneficiary.
This credit may be claimed by a principal operator of a Form N-35 filers, enter the amount on line 5 on the appropriate
commercial fishing vessel who purchases and actually uses the line of Schedule K.
fuel to operate a fishing vessel for commercial purposes. Form N-20 filers, enter the amount on line 5 on the appropriate
When the Credit May Not Be Claimed line of Schedule K.
This credit may not be claimed if any of the following apply: PART II —WORKSHEET FOR GASOLINE PURCHASED AND
USED BY PRINCIPAL OPERATOR
(1) You use the fuel in the operation of charter fishing boats and
the like where the income is derived from fees and sources Line 2, Column B. The County of Maui fuel tax per gallon of
other than from commercial fishing. liquid fuel is as follows:
(2) You use the fuel in the operation of a fishing vessel where $0.390 per gallon before July 1, 2020
the activity is not engaged in for profit as provided in Internal $0.400 per gallon from July 1, 2020.
Revenue Code section 183. Line 2, Column C. The County of Hawaii fuel tax per gallon of
(3) You use alternative fuels. However, you may obtain a refund liquid fuel is as follows:
of the fuel taxes paid by filing Form M-36, Combined Claim for $0.350 per gallon from July 1, 2018 through June 30, 2019
Refund of Fuel Taxes. $0.390 per gallon from July 1, 2019.
Credit Requirements If your credit will be calculated using two different tax rates,
To claim this credit, you must complete and attach to your attach a separate schedule showing the calculation. Leave lines 1
Hawaii income tax return: and 2 of Column B and C blank, and enter the total amount of the
credit on line 3, Column B and C.
(1) Form N-163

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