INSTRUCTIONS                                             STATE OF HAWAII—DEPARTMENT OF TAXATION 
FORM N-848 
(REV. 2022)                                   INSTRUCTIONS FOR FORM N-848 
                                                                POWER OF ATTORNEY 
           (NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)

                                                          Note: The power to sign tax returns only may           mail address of the decedent’s executor or per-
Verified Practitioner ID No                              be granted in limited situations. See the instruc-      sonal representative.
                                                         tions to line 4a for more information.
(VPID)                                                                                                           Estate.—Enter the name of the decedent as 
                                                                                                                 well  as  the  name,  title,  address,  daytime  tele-
The form has been revised to require the Veri-           Filingphone number, fax number, and e-mail address                                                                the Power of Attorney 
fied Practitioner Identification Number (VPID) for                                                               of the decedent’s executor or personal represen-
Verified  Practitioners,  or  the  Tax  Matters  Rep-     File the original, photocopy, or facsimile trans-
resentative  Identification  Number  (TMRID)  or         mission (fax) with each letter, request, form, or       tative. Also enter the estate’s FEIN, or, if the es-
full  social  security  number  for  the  Tax  Matters   other document for which the power of attorney          tate does not have a FEIN, enter the decedent’s 
Representatives. Any  person  who  represents  a         is  required.  For  example,  if  you  wish  to  desig- SSN (or ITIN).
taxpayer  in  a  professional  capacity  must  regis-    nate an individual to represent you in obtaining        Line 2—Representative(s)
ter and obtain a VPID number. See Department             tax clearance certificates, a copy of Form N-848 
of Taxation Announcement 2017-03 for more in-            must  be  filed  each  time  you  submit Tax  Clear-    Enter  the  name  of  your  representative(s).  
formation. The Department will no longer accept          ance Applications.                                      Only  individuals  may  be  named  as  representa-
                                                                                                                 tives.  Check  the  box  to  describe  the  represen-
Federal Form 2848 in lieu of Form N-848.                  The Department does not maintain a perma-              tative.  If  “Other”  box  is  checked,  give  a  brief 
                                                         nent, centralized file of powers of attorney. Un-       description of the representative. If you want to 
Generalless you are given contact instructions by a rep                                                        - name  more  than  four  (4)  representatives,  indi    -  Instructions 
Note: Original notices and other written com-            resentative from the Department of Taxation, mail       cate so on this line and attach a list of additional 
munications will be sent to you. Copies will not be      the completed Form N-848 to:                            representatives to the form.
sent to your representative(s).                                 Hawaii Department of Taxation
Note:  As of January 1, 2012, civil unions are                  P.O. Box 259                                     Line 3—Acts Authorized
recognized in Hawaii. Civil unions entered into in              Honolulu, HI 96809-0259                          You must enter the type of tax, the tax form 
a jurisdiction other than Hawaii are also recog-         or send it by FAX to (808) 587-1488.                    number, and the year(s) or period(s) in order for 
                                                                                                                 the power of attorney to be valid. Also, if the type 
nized, provided that the relationship meets Ha-                                                                  of  tax  is  general  excise/use,  withholding,  tran-
waii’s eligibility requirements, has been entered        Line-By-Line Instructions
                                                                                                                 sient  accommodations,  or  rental  motor  vehicle, 
into in accordance with the laws of the other juris  -   Parttour vehicle, and car-sharing vehicle surcharge,                                                              I—Power of Attorney 
diction, and can be documented. Provisions that                                                                  you must enter the Hawaii Tax I.D. Number. For 
apply to a husband and wife, spouses, or person          Lineexample, you may list “income tax,” “Form N-11,”                                                              1—Taxpayer Information 
in a legal marital relationship shall be deemed to        Individuals.—Enter your name, address, So-             for  “calendar  year  2023;”  or  you  may  list  “GE-
apply to partners in a civil union with the same         cial  Security  Number  (SSN),  Federal  Employer       012-345-6789-01,”  “general  excise/use  taxes,” 
force  and  effect  as  if  they  were  “husband  and    Identification Number (FEIN), if applicable, day-       “Form  G-45  and  Form  G-49,”  for  the  “first  and 
wife,”  “spouses,”  or  other  terms  that  describe     time telephone number, fax number, and e-mail           second semiannual periods of 2023 and calen-
persons  in  a  legal  marital  relationship. Accord-    address in the spaces provided. If a joint return is    dar year 2023.” A general reference to “All taxes,” 
ingly,  references  to  “married”  and  “spouse”  are    involved and you and your spouse are designat-          “All forms,” or “All periods or years” is NOT ac-
also  references  to  “in  a  civil  union”  and  “civil ing the same representative(s), also enter your         ceptable.
union partner,” respectively.                            spouse’s name and SSN, and your spouse’s ad-            Tax  clearances.—If  authorizing  your  repre-
                                                         dress if different from yours. If you are an alien      sentative  to  receive  confidential  information  re-
Purposeand were issued an individual taxpayer identifica                                                       - garding  any  tax  deficiencies  which  arise  in  the    of Form 
Use Form N-848 to grant authority to an in-              tion number (ITIN) by the Internal Revenue Ser-         course  of  processing  a  Form  A-6,  Application 
dividual  to  sign  Hawaii  tax  documents  on  your     vice, enter your ITIN.                                  for Tax Clearance, all taxes to which you were 
behalf, represent you before the Department and           Corporations,  partnerships,  or  associa-             subject, the tax forms you were required to file, 
to receive otherwise confidential tax information.       tions.—Enter the name, address, FEIN, daytime           the periods and years you were subject to those 
                                                         telephone  number,  fax  number,  and  e-mail  ad-      taxes, and the Hawaii Tax I.D. Number, if applica-
Authoritydress in the spaces provided. If this form is being                                                     ble, must be listed as indicated above. To avoid          Granted 
                                                         prepared  for  corporations  filing  a  consolidated    any unnecessary delays, you may wish to list all 
Except as specified below, this power of at-             tax return, do not attach a list of subsidiaries to     tax years not previously checked and cleared by 
torney authorizes the listed representative(s) to        this form. Only the parent corporation information      the Department, or years beginning with the date 
receive and inspect confidential tax information         is required on line 1. Also, line 3 should only list    your  business  began  in  Hawaii  to  the  present. 
and to perform all acts (that is, sign agreements,       Form N-30 in the Tax Form Number column.  A             For  example,  if  your  business  started  in  2016, 
consents,  tax  clearance  applications,  or  other      subsidiary must file its own Form N-848 for re-         you  may  want  to  include  on  line  3,  “GE-012-
documents)  that  you  can  perform  with  respect       turns that are required to be filed separately from     345-6789-01,” “general excise/use taxes,” “Form 
to  matters  described  in  the  power  of  attorney.    the consolidated return such as Form G-49, An-          G-45 and Form G-49,” for the “monthly, quarterly, 
However, this authorization does not include the         nual Return and Reconciliation General Excise/          semiannual and annual periods, 2016-present.”
power  to  receive  a  check  issued  in  connection     Use Tax Return,  and  Form HW-30, Employer’s            If authorizing your representative to sign the 
with any liability for tax or any act specifically ex-   Annual Transmittal of Hawaii Income Tax With-           Form A-6 on your behalf in addition to receiving 
cluded on line 4b of the power of attorney. Addi-        held from Wages.                                        confidential information, you also must list Form 
tionally, unless specifically provided in the power 
of  attorney,  this  authorization  does  not  include    Trust.—Enter the name, title, address, day-            A-6 and the year(s) authorization is being grant-
the  power  to  substitute  another  representative      time telephone number, fax number, and e-mail           ed on line 3.
or add another representative, the power to sign         address of the trustee, and the name and FEIN           Important  Note:             Please  note  that  the  tax 
certain returns, or the power to execute a request       of the trust.                                           year(s) or period(s) on line 3 can extend for only 
for disclosure of tax returns or return information       Deceased individual.—For Forms N-11 and                3  years  after  the  current  year.  For  example,  if 
to a third party. See the instructions to line 4a for    N-15: Enter the name and SSN (or ITIN) of the           Form N-848 is submitted at any time in 2023, the 
more information regarding specific authorities.         decedent  as  well  as  the  name,  title,  address,    tax year or period and date on line 3 cannot be 
                                                         daytime telephone number, fax number, and e-            extended beyond December 31, 2026.

INSTRUCTIONS 
FORM N-848 
(REV. 2022)                                                                                                                                  PAGE 2

LineOther.—List  any  other  acts  you  want  your                                                                  To4a—AdditionalRevokeActsaAuthorizedPrior Power of 
                                                        representative to perform on your behalf.
Check the box for the acts that you authorize                                                                       Attorney
your representative to perform on your behalf.          Line 4b—Specific Acts Not 
DisclosureA                                             AuthorizedThe Department does not maintain a central                                                           -   of returns to a third party.—
                                                                                                                    ized file of powers of attorney. If you want to re-
representative cannot execute consents that will        List the act or acts you do not want your rep-              voke an existing power of attorney, or if a repre-
allow the Department to disclose your tax return        resentative to perform on your behalf.                      sentative wants to withdraw from representation, 
or return information to a third party unless this 
authority  is  specifically  delegated  to  the  repre- Linesend a copy of the previously executed power of                                                                5—Signature of Taxpayer(s) 
sentative on line 4a.                                   Individuals.—You  must  sign  and  date  the                attorney to the office where the power of attorney 
Substituting or adding a representative.—               power of attorney. If a joint return has been filed         was filed. If the taxpayer is revoking the power 
Your representative cannot substitute or add an-        and  both  spouses  will  be  represented  by  the          of attorney, the taxpayer must write “REVOKE” 
other representative without your written permis-       same individual(s), both must sign the power of             across the top of the first page with a current sig-
sion unless this authority is specifically delegated    attorney unless one spouse authorizes the other,            nature and date under the original signature on 
to your representative on line 4a. If you authorize     in  writing,  to  sign  for  both.  In  that  case,  attach Part I. If the representative is withdrawing from 
your representative to substitute another repre-        a  copy  of  the  authorization.  However,  if  a  joint    the representation, the representative must write 
sentative, the new representative can send in a         return has been filed and the spouses will be rep-          “WITHDRAW”  across  the  top  of  the  first  page 
new Form N-848 with a copy of the Form N-848            resented by different individuals, each taxpayer            with a current signature and date under the origi-
you  are  now  signing  attached  and  you  do  not     must execute his or her own power of attorney on            nal signature on Part II.
need to sign the new Form N-848.                        a separate Form N-848.                                      If you do not have a copy of the power of at-
Authority to sign your return.—If you want              Corporations  or  associations.—An  officer                 torney you want to revoke or withdraw, send a 
to authorize your representative to sign a Hawaii       having authority to bind the taxpayer must sign.            statement  to  the  office  where  the  power  of  at-
income tax return, general excise tax annual re-        However, the tax matters person may sign on be-             torney was filed.  The statement of revocation or 
turn and reconciliation, or any other Hawaii tax        half of an S corporation.                                   withdrawal must indicate that the authority of the 
                                                                                                                    power of attorney is revoked, list the tax matters 
return, check the box on line 4a. This form, or a       Partnerships.—All partners must sign unless                 and periods, and must be signed and dated by 
copy or fax of this form, must be attached to the       one partner is authorized to act in the name of             the  taxpayer  or  representative  as  applicable.  If 
return. In general, a representative may sign your      the partnership. A partner is authorized to act in          the taxpayer is revoking, list the name and ad-
return if you are unable to sign by reason of:          the name of the partnership if, under state law,            dress of each recognized representative whose 
(a) Disease or injury,                                  the partner has authority to bind the partnership.          authority is revoked. When the taxpayer is com-
                                                        A copy of such authorization must be attached.              pletely revoking authority, the form should state 
(b) Continuous absence from the United States           For purposes of executing Form N-848, the tax               “remove all years/periods” instead of listing the 
(including Puerto Rico) for a period of at least        matters partner is authorized to act in the name            specific tax matter, years, or periods. If the rep-
60 days prior to the date required by law for           of the partnership.                                         resentative is withdrawing, list the name and ad-
filing the return, or                                                                                               dress of the taxpayer.
(c) for other good cause.                               Part II—Signature of 
Enter the reason you are unable to sign the             Representative(s)
return on the space provided after the check box.       The representatives must sign and date this 
                                                        form in the order they are listed in line 2 earlier.