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                                                     STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM                                                                                                            
                                            APPLICATION FOR AUTOMATIC EXTENSION OF TIME 
N-755 
(REV. 2019)                                 TO FILE HAWAII FRANCHISE TAX RETURN (FORM F-1) 
                                        OR PUBLIC SERVICE COMPANY TAX RETURN (FORM U-6)

                           Name                                                                                                                                 Extension REJECTED.  (See below  
                                                                                                                                                                 for reasons.)
                           DBA (if any)                                                                                                                        Federal Employer Identification Number

                           Mailing Address (number and street)                                                                                                 Hawaii Tax I.D. No.
             Type or Print
                           City, State, and Postal/ZIP Code

                          Check type of return to be filed:     Form F-1                   Form U-6 
                                                           (Check here   if you do not have an office or place of business in Hawaii)
1                          (a)  I request an automatic 6-month extension of time to file the franchise or public service company tax return of the entity named above for: 
                              calendar year 20               , or tax year ending                         , 20 
                           (b)  If this tax year is for less than 12 months, check reason:
                            Initial return           Final return                         Change in accounting period approved                                  Consolidated return to be filed
                            Amended Return           First Year                           Second Year         Third Year
2                          Does this application also cover subsidiaries to be included in a consolidated return? .............................................................. Yes  No
                           If “Yes,” attach a list showing the name, address, and Federal Employer Identification Number of each member of the affiliated group of domestic 
                           entities.  

3                          Total tax liability for the taxable year (You may estimate this amount) ...........................................................  3
                           NOTE:  You must enter an amount on line 3.  If you do not expect to owe tax,  
                           enter zero (0) and skip lines 4a, 4b, and 4c.
4                          Are you paying the tax in:
                           4a.  4 equal installments? .................................... Yes     No
                           4b.  12 equal installments (required for those whose total tax liability  
                              exceeds $100,000)? .....................................     Yes     No
                           4c.  If line 4a is checked “Yes” — enter 1/4 of line 3 on line 4c.
                              If line 4b is checked “Yes” — enter 1/3 of line 3 on line 4c. 
                              If “No” is checked for line 4a and 4b — enter the amount of line 3 on line 4c........................................             4c

Pay amount on line 4c in full.  Attach check or money order for full amount payable to “Hawaii State Tax Collector.”  Write your Federal Employer 
Identification Number, the taxable year, and Form N-755 on it.  Pay in U.S. dollars. Do not send cash.
Installment Payments. — If you are making installment payments instead of paying the tax in full, use the “Franchise Tax or Public Service Company  
Tax Installment Payment Voucher” (Form FP-1) to report and pay the remaining amount(s) due.

                                                                        REASONS FOR REJECTION OF EXTENSION

                                       1.  The request was not in this office or mailed on or before the date prescribed by law for filing this return.
                                       2.  Separate requests are required for each type of tax and for each taxpayer involved.
                                       3.  The tax return was not filed within the time specified by the automatic extension.

                                                                                                                                                                                      FORM N-755
N755_I 2019A 01 VID01                                                                      ID NO 01



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FORM N-755 
(REV. 2019)                                                                                                                                         PAGE 2
                                                       7.  Granting of Extension. — An automatic              9.  Interest. — Interest at the rate of 2/3 of 1% 
INSTRUCTIONS                                           extension of time for filing a return shall be al-     per month, or part of a month, shall be assessed 
    1.  Purpose. — Use this form to ask for an au-     lowed only upon the following conditions:              on unpaid taxes and penalties beginning with the 
tomatic six-month extension of time to file Form       (1) On or before the due date of the return pre-       first calendar  day after the date prescribed for 
F-1 or Form U-6.                                       scribed by the statute, there shall have been          payment, whether or not that first calendar day 
    Do not request an automatic extension if you       paid:                                                  falls on a Saturday, Sunday, or legal holiday.
are under a court order to file your return by the     (a) If you are required to pay the tax in month-       10.  Consolidated Returns. — If a consoli-
regular due date.                                      ly installments (i.e., if your total tax liability for dated return is to be filed, the parent corporation 
    The extension will be granted if you complete      the year exceeds $100,000), one-third (equal           may request an automatic extension for its sub-
this form properly, file it on time, pay with it the   to four monthly installments) of the tax pay-          sidiaries. In such case, the name, address, and 
amount  of  tax  shown  on  line  4c  and  meet  the   able for the year;                                     Federal Employer Identification Number of each 
                                                                                                              member of the affiliated group for which the ex-
conditions indicated in item 7 of the Instructions.    (b) If your total tax liability for the year does      tension is desired must be listed under item 2 on 
    In no case shall the extension be granted for      not exceed $100,000 and you are electing to            a separate sheet. The filing of this form by a par-
a period of more than six months beyond the due        pay the tax in four equal installments, one-           ent corporation is not considered as an exercise 
date of the return.                                    fourth (equal to one quarterly installment) of         of the privilege of making a consolidated return.
                                                       the tax payable for the year; or
    2.  Where to Get Tax Forms.   Hawaii tax                                                                 11.  Termination of Extension.  The Direc-
forms, instructions, and schedules may be ob-          (c) An amount equal to the tax payable for the         tor of Taxation may terminate the automatic ex-
tained at any taxation district office or from the     year.                                                  tension at any time by mailing a notice of termina-
Department’s website at tax.hawaii.gov, or you         If a payment accompanies the application for           tion to the entity or to the person who requested 
may contact a customer service representative          the extension, the amount of this payment              the extension for the entity.  The notice will be 
at:                                                    shall be shown on line 4c.                             mailed at least 10 days prior to the termination 
    808-587-4242                                       (2) The return shall  be filed within six months       date designated in the notice.
    1-800-222-3229 (Toll-Free)                         from the due date of the return prescribed by 
                                                       the statute and:                                       SPECIFIC INSTRUCTIONS
    3.  When to File. — File this application on       (a) If you elected to pay the tax in four equal        We have provided specific instructions for 
or before  the original  due date  of the return.  If  installments, or are required to pay in monthly        most of the lines on the form. Those lines that 
the due date falls on a Saturday, Sunday, or legal     installments, all installments that became due         do not appear in the Instructions are self-explan-
holiday file by the next regular workday.              since you filed the application for extension          atory. 
    You may file the applicable tax return any time    shall have been timely paid; or                        Line 3. — Enter the amount of tax you expect 
before the six-month period ends.                      (b) If you did not elect to pay the tax in install-    to owe for the taxable year.
    4.  Where to File. — Submit this form to:          ments and are not required to pay the tax in           Line 4c. — Enter one-fourth (1/4) of the 
    HAWAII DEPARTMENT OF TAXATION                      installments, the return shall be accompanied          amount shown in line 3 on line 4c if you have 
                 P. O. Box 1530                        by payment of the remaining tax liability, if any.     elected to pay the tax due in four equal install-
         Honolulu, Hawaii 96806-1530                   If the above conditions are not met, the delin-        ments. Section 239-7, HRS, allows the payment 
                                                       quent penalty and interest will be charged on          of the public service company tax to be made 
    5.  How to Fill Out This Form. —  Fill in the      the tax as if no extension had been granted,           in four equal installments on April 20, June 20, 
spaces with the entity’s name, mailing address,        i.e., the computation of delinquent penalty            September 20, and December 20. Section 241-5, 
Federal Employer Identification Number, and Ha-        and interest will relate back to the due date          HRS, allows the payment of the franchise tax due 
waii Tax I.D. No., if any. Below that indicate the ap- prescribed by the statute.                             in four equal installments.  The first installment 
plicable tax form to which the extension relates.                                                             shall be paid on or before the 20th day of the 
    Note: If your mailing address has changed,         8.  Penalties. — You may be assessed one or 
                                                       both of the following penalties.                       fourth month following the close of the fiscal year 
you must notify the Department of the change by                                                               (April 20 for calendar year taxpayers). This form 
completing Form ITPS-COA, Change of Address            Late Filing of Return. — The penalty for failure       has incorporated the payment of the first quarter-
Form, or log in to your Hawaii Tax Online account      to file a return on time is assessed on the tax due    ly installment or the fourth monthly installment for 
at hitax.hawaii.gov. Failure to do so may prevent      at a rate of 5% per month, or part of a month, up      certain taxpayers whose total tax liability exceeds 
your address from being updated, any refund due        to a maximum of 25%.                                   $100,000 of this tax payable for the taxable year.  
to you from being delivered (the U.S. Postal Ser-      Failure to Pay After Filing Timely Return. —           An extension of time to file your tax return will not 
vice is not permitted to forward your State refund     The penalty for failure to pay the tax after filing a  extend the time to pay your tax. Therefore, you 
check),  and delay important  notices  or  corre-      timely return is 20% of the tax unpaid within 60       must pay the amount of tax shown on line 4c in 
spondence to you regarding your return.                days of the prescribed due date.                       full with this form.
    6.  How to Claim Credit for Payment Made           These penalties are in addition to any interest 
With This Form. — Show the amount paid (line           charged on underpayment or nonpayment of tax. 
4c) with this form on the applicable tax return.






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