Clear Form

FORM 
N-305 
(REV. 2017)
                                                   STATE OF HAWAII — DEPARTMENT OF TAXATION 
              APPLICATION FOR INTERNATIONAL CARRIERS OF FOREIGN COUNTRIES  
    CLAIMING EXEMPTIONS UNDER SECTION 235-7(a)(8), HAWAII REVISED STATUTES (HRS)

State of Hawaii — Department of Taxation 
Attention:  Income Tax Assessor 
P. O. Box 259 
Honolulu, Hawaii  96809-0259

                                                                                                   Date ___________________

    On behalf of                                                                                         , an international carrier of 
                                                              (Claimant) 
                                                              , I do hereby apply and, by these means, submit our claim for exemption 
        (Name of Country) 
from the payment of income taxes pursuant to section 235-7(a)(8), HRS, for the period beginning     ,                                  and  
 
ending                                 ,          .

    For the purposes of this claim, I declare that the income derived from the operation of ships or aircraft is exempt under the Internal 
Revenue Code pursuant to the provisions of an income tax treaty or agreement entered into by and between the United States and 
               , and the tax laws of the local governments of said country reciprocally exempt from the application of all 
        (Name of Country) 
of their net income taxes, the income derived from the operation of ships or aircraft which are documented or registered under the laws 
of the United States.

    Citation of Agreement or Treaty 
    Agreement/Treaty provision number or reference 
    Mailing Address 
    Business Address
    Organized under the Laws of (Name of Foreign Country)                                            
    Date of Business Began in Hawaii
    Source of Income (Describe Fully)

DECLARATION

I,                                                            ,whose signature appears below,  of                                           
for which this claim for exemption is made, being duly sworn, declare, under the penalties set forth in section 231-36, HRS, that the 
information submitted herein has been examined by me and is to the best of my knowledge and belief, true and correct and made in 
good faith without any intent to evade the payment of taxes.  
 
SIGNATURE                                                                TITLE:

                                                                                                       Form N-305

FORM N-305 
(REV. 2017) 

                             INSTRUCTIONS

1.  Who must file Form N-305.  International carriers of foreign countries who are doing business in the State of Hawaii and 
whose income is exempt under section 235-7(a)(8), HRS, should file this claim for exemption.  If the entire income of a foreign carrier 
is exempt, file this claim in lieu of a net income tax return.  However, if part of the income of a foreign carrier is not exempt due to other 
sources of income, file this claim and report only the nonexempt income on the income tax return for such a tax year.

2.  When to file.  This claim for exemption must be filed annually on or before the 20th day of the 4th month following the close of 
the taxable year.

                                                                                                                     Form N-305