Federal Schedule C Questionnaire Continuation Statement for Hawaii

Hawaii Tax Forms (Alphabetical Listing)

Form ITPS-COA – Change of Address (Rev. 2018)

Please select a letter to view a list of corresponding forms.

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with A
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
A-6 Tax Clearance Application Rev. 2019 link to Hawaii Tax Online Rev. 2021
A-7 Request for a Ruling Rev. 2016
AA-1 Appeal Application Rev. 2017 Rev. 2017
AA-5 Board of Review (BOR) Appeal Withdrawal Notice Rev. 2019

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with B
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers
Contains BB-1 (Rev. 2021), VP-1 (Rev. 2021), and VP-2 (Rev. 2019).
link to Hawaii Tax Online Rev. 2021 Rev. 2021

A | B | C | D | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with C
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
CM-1 Offer in Compromise Rev. 2022
CM-2 Statement of Financial Condition and Other Information – For Individuals Rev. 2018
CM-2B Statement of Financial Condition and Other Information – For Corporations, Partnerships, etc. Rev. 2020

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with D
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
D-30 Personal Assessment/Liability Questionnaire 2022
D-37 Notice of Mortgage, Pledge, or Purchase Rev. 2018
D-100 Request for an Installment Plan Agreement link to Hawaii Tax Online Rev. 2021
D-160 Deposit in the Nature of a Cash Bond 2020

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with E
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
EFT-1 OBSOLETE – Authorization Agreement for Electronic Funds Transfer (EFT)

A | B | C | D | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with F
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
F-1 Franchise Tax Return Rev. 2021 link to Hawaii Tax Online Rev. 2021 Prior
FP-1 Franchise Tax or Public Service Company Tax Installment Payment Voucher Rev. 2021

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with G
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
G-6 Information Required To File For An Exemption From General Excise Taxes Rev. 2021 link to Hawaii Tax Online Rev. 2020
G-6S OBSOLETE – Application for Exemption from General Excise Taxes (Short Form) no longer accepted. Please refer to Information Required To File For An Exemption From General Excise Taxes.
G-8A Report of Bulk Sale or Transfer Rev. 2019
G-15 Information Return for Unlicensed Contractors on Federal Construction Projects Rev. 2016
G-17 Resale Certificate General Form 1 Rev. 2016
G-18 Resale Certificate General Form 2 Rev. 2016
G-19 Resale Certificate Special Form Rev. 2016
G-20  NEW Certification For Marketplace Transactions 2021
G-26 Use Tax Return – Imports for Consumption Rev. 8/2019 link to Hawaii Tax Online Rev. 2019
G-27 Motor Vehicle Use Tax Certification Rev. 8/2019
G-27A Motor Vehicle Use Tax Certification – Affidavit in Support of a Claim for Exemption from Use Tax for a Motor Vehicle Transferred as a Gift (Attach to Form G-27) 2004
G-37 General Excise/Use Tax Exemption For Certified or Approved Housing Projects Rev. 2020
G-37 Sch. A General Excise/Use Tax Exemption For Certified or Approved Housing Projects
Schedule A – List of Unlicensed Suppliers and Subcontractors
Rev. 2016
G-45 Periodic General Excise / Use Tax Return

Use Rev. 2019 form for taxable periods beginning on or after January 1, 2020.

CAUTION: Fillable form generates a taxpayer specific 2D barcode. Please do not copy and reproduce for mass distribution.

Rev. 2021
Video Tutorial
Rev. 2020
link to Hawaii Tax Online Rev. 2019 Rev. 2019 Prior
Sch. GE (Form G-45/G-49) General Excise / Use Tax Schedule of Exemptions and Deductions
Excel Workbook of the General Excise Tax Exemptions/Deductions by Activity Code as of June 20, 2022 (XLSX)
Rev. 2021 Rev. 2021
G-45 OT Instructions for filing a ONE TIME USE General Excise / Use Tax Return (G-45) Rev. 2021
G-49 Annual Return & Reconciliation of General Excise / Use Tax Return

Use Rev. 2019 form for tax years ending on or after January 1, 2020.

Rev. 2021
Video Tutorial
Rev. 2020
link to Hawaii Tax Online Rev. 2019 Rev. 2019 Prior
G-50 General Excise Branch License Maintenance Form Rev. 2021
G-61 Export Exemption Certificate Rev. 2019
G-65 OBSOLETE – Disability Deduction Worksheet (Rev. 2006). No longer needed. See G-45 Part I line 6.
G-71 General Excise Sublease Deduction Certificate Rev. 2019
G-72 Sublease Deduction Worksheet Rev. 2020
G-75 Schedule of Assignment of General Excise/Use Taxes by Districts Rev. 2019 Rev. 2019 Prior
G-81 Wholesale Amusements Deduction Worksheet Rev. 2019
G-82 Certificate For Sales of Services and Amusements Which Qualify as Wholesale Transactions Rev. 2016
GEW-TA-RV-1 Notification of Cancellation of Tax Licenses and Tax Permits link to Hawaii Tax Online Rev. 2019
GEW-TA-RV-6 Application For Extension of Time to File the GE/Use Tax Annual Return & Reconciliation (Form G-49), the TA Tax Annual Return & Reconciliation (Form TA-2), or the RVST Annual Return & Reconciliation (Form RV-3) link to Hawaii Tax Online Rev. 2018

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with H
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
HW-2 Statement of Hawaii Income Tax Withheld and Wages Paid Rev. 2020
HW-3 OBSOLETE – Employer's Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages (For Calendar Years Prior to January 1, 2020, see Prior Year versions) Prior
HW-4 Employee's Withholding Allowance and Status Certificate Rev. 2021
HW-6 Employee's Statement to Employer Concerning Non-Residence in the State of Hawaii Rev. 2019 Rev. 2021
HW-7 Exemption from Withholding on Nonresident Employee's Wages Rev. 2021
HW-14 Periodic Withholding Tax Return
IMPORTANT NOTE: Supplemental returns will not be accepted. If changes need to be made to a return already submitted, please file an amended return for that filing period.
Rev. 2021 link to Hawaii Tax Online Rev. 2019 Rev. 2019 Prior
HW-16 Dependent Care Provider's Identification and Certification Rev. 2016
HW-26 OBSOLETE – Application for Extension of Time for Filing Employer's Return & Reconciliation
HW-30 Employer's Annual Transmittal of Hawaii Income Tax Withheld from Wages
IMPORTANT NOTE: For paper filings of HW-2/W-2s ONLY. Do NOT send payment with your HW-30, it is not a return.
Rev. 2021 2020 2020

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with I
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
ITPS-COA Change of Address link to Hawaii Tax Online Rev. 2018

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with L
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
L-9 Request to place Tax Account on Inactive Status Rev. 2019
L-12 Request for Allocation of Tax Amounts for Individuals Rev. 2021
L-15 Substitute for HW-2 or W-2, Wage and Tax Statement Rev. 2018
L-72 Request for Copies of Hawaii Tax Return Rev. 2018
L-73 Request for Copies of Conveyance Tax Certificates 2018
L-80 Tracer Request For Tax Year ______ Rev. 2019
L-82  NEW Refund Change Request for Tax Year ______ 2021
L-110 Electronic Filing or Payment Exemption Application Rev. 2021

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with M
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
M-2 Certificate of Retail Sales of Liquid Fuel Rev. 7/2020 Rev. 7/2020 Prior
M-6 Hawaii Estate Tax Return Rev. 2022 link to Hawaii Tax Online Rev. 2021 Prior
Estate and Transfer Tax, Federal Forms 706, 706-NA, 706-GS(D), and 706-GS(T)
M-6A Request for Release to be Filed for Decedents Dying After June 30, 1983 link to Hawaii Tax Online Rev. 2021
M-6GS Hawaii Generation-Skipping Transfer Tax Return Rev. 2020 Prior
Estate and Transfer Tax, Federal Forms 706, 706-NA, 706-GS(D), and 706-GS(T)
M-18 Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses link to Hawaii Tax Online Rev. 2021
M-19 Cigarette and Tobacco Products Monthly Tax Return Rev. 2021 link to Hawaii Tax Online Rev. 2021
M-20A Monthly Return of Liquid Fuel Tax (State and County) and Environmental Response, Energy, and Food Security Tax Rev. 7/2020 link to Hawaii Tax Online Rev. 2020 Prior
M-22 Quarterly Tax Return for Additional Fuel Taxes Due Rev. 7/2020 link to Hawaii Tax Online Rev. 2020 Prior
M-36 Quarterly Combined Claim for Refund of Fuel Taxes under Chapter 243, HRS Rev. 2020 link to Hawaii Tax Online Rev. 7/2020 Prior
M-38 Exemption Certificate for Diesel Oil and Alternative Fuel Used Off Public Highways – Effective July 1, 2019 Rev. 2019
M-68 Application for Extension of Time to File Hawaii Estate Tax Return or Hawaii Generation-Skipping Transfer Tax Return and/or Pay Hawaii Estate (and Generation-Skipping Transfer) Taxes Rev. 2021
M-100A Application to Purchase Cigarette Tax Stamps Rev. 2019
M-100B Authorization to Order and Receive Cigarette Tax Stamps Rev. 2019
M-103 Transfer of Cigarette Tax Stamps Rev. 2019
M-104 Export Exemption Certificate for Cigarette and Tobacco Taxes Rev. 2019
M-105 Schedule of Imported Foreign Cigarettes to Which Hawaii Cigarette Tax Stamps Have Been Affixed Rev. 2019
M-106 Request for Refund of Unused Cigarette Tax Stamps Rev. 2021
M-110 Cigarette Tax Return Rev. 2019 link to Hawaii Tax Online Rev. 2019

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with N
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
N-1 OBSOLETE – Declaration of Estimated Income Tax for Individuals. Use Form N-200V. See Tax Facts 2019-3.
N-2 Individual Housing Account Rev. 2018
N-3 OBSOLETE – Declaration of Estimated Income Tax for Corporations and S Corporations. Use Form N-201V.
N-4 Statement of Withholding for a Nonresident Shareholder of an S Corporation Rev. 2020
N-5 OBSOLETE – Declaration of Estimated Income Tax for Estates and Trusts. Use Form N-201V.
N-11 Individual Income Tax Return (Resident Form)
CAUTION: Fillable form generates a taxpayer specific 2D barcode. Please do not copy and reproduce for mass distribution.
Rev. 2021 link to Hawaii Tax Online Rev. 2021 Rev. 2021 Prior
N-13 OBSOLETE Individual Income Tax Return. For 2016, use the N-11. Prior
N-15 Individual Income Tax Return (Nonresidents and Part-Year Residents) Rev. 2021 Rev. 2021 Rev. 2021 Prior
N-20 Partnership Tax Return Rev. 2021 Rev. 2021 Prior
N-20 Sch. D Capital Gains & Losses (Form N-20) Rev. 2021 Prior
N-20 Sch. K1 Partner's Share of Income, Credits, Deductions, etc. (Form N-20) Rev. 2021 Rev. 2021 Prior
N-20 Sch. O&P Schedules O and P (From N-20) Allocation and Apportionment of Income Rev. 2020
N-30 Corporation Income Tax Return Rev. 2021 Rev. 2021 Prior
N-30 Sch. D Capital Gains and Losses (Form N-30 / N-70NP) Rev. 2018 Prior
N-30 Sch. O Allocation and Apportionment of Income (Form N-30) Rev. 2020 Rev. 2018 Prior
N-30 Sch. P Apportionment Formula (Form N-30) Rev. 2020 Rev. 2020 Prior
N-35 S Corporation Income Tax Return Rev. 2021 Rev. 2021 Prior
N-35 Sch. D Capital Gains and Losses and Built-in Gains (Form N-35) Rev. 2021 Prior
N-35 Sch. K1 Shareholder's Share of Income, Credits, Deductions, etc. Rev. 2021 Rev. 2021 Prior
N-35 Sch. NS Hawaii S Corporation Agreement of Nonresident Shareholder Rev. 2018
N-40 Fiduciary Income Tax Return Rev. 2021 Rev. 2021 Prior
N-40 Sch. D Capital Gains & Losses (Form N-40) Rev. 2021 Prior
N-40 Sch. J Trust Allocation of an Accumulation Distribution (Form N-40) Rev. 2021 Prior
N-40 Sch. K1 Beneficiary's Share of Income, Deductions, Credits, etc. Rev. 2021 Prior
N-40 T Allocation of Estimated Tax Payments To Beneficiaries Rev. 2021 Prior
N-66 Real Estate Investment Mortgage Conduit Income Tax Return Rev. 2021 Rev. 2021 Prior
N-66 Sch. Q Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation (Form N-66) Rev. 2017 Prior
N-70NP Exempt Organization Business Income Tax Form Rev. 2021 Rev. 2021 Prior
N-70 Sch. D Capital Gains and Losses (Form N-30 / N-70NP) Rev. 2018 Prior
N-103 Sale of Your Home Rev. 2021 Rev. 2021 Prior
N-109 Application for Tentative Refund from Carryback of Net Operating Loss (Other Than Corporation) Rev. 2021
N-110 Statement of Person Claiming Refund Due a Deceased Taxpayer Rev. 2018
N-139 Moving Expenses with Instructions Rev. 2021
N-152 Tax on Lump-Sum Distributions Rev. 2021 Rev. 2021 Prior
N-158 Investment Interest Expense Deduction Rev. 2021 Prior
N-163 Fuel Tax Credit for Commercial Fishers – Individual Rev. 2020
N-168 Income Averaging for Farmers and Fisherman Rev. 2021 Rev. 2021 Prior
N-172 Claim for Tax Exemption by Person with Impaired Sight or Hearing or by Totally Disabled Person and Physician's Certification Rev. 2020 Rev. 2020
N-196 Annual Summary and Transmittal of Hawaii Annual Information Returns Rev. 2020
N-200V Individual Income Tax Payment Voucher link to Hawaii Tax Online Rev. 2019 Rev. 2019 Prior
N-201V Business Income Tax Payment Voucher Rev. 2019 Rev. 2019 Prior
N-210 Underpayment of Estimated Tax by Individuals, Estates and Trusts Rev. 2021 Rev. 2021 Prior
N-220 Underpayment of Estimated Tax by Corporations and S Corporations Rev. 2021 Rev. 2021 Prior
N-288 Hawaii Withholding Tax Return for Dispositions by Nonresident Persons of Hawaii Real Property Interests for Tax Year 2018 Rev. 2021
N-288A Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests Rev. 2021
N-288B Application for Withholding Certificate for Dispositions by Nonresident Persons of Hawaii Real Property Interests Rev. 2019
N-288C Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests link to Hawaii Tax Online Rev. 2020
N-289 Certification for Exemption from the Withholding Tax on the Disposition of Hawaii Real Property Interests Rev. 2019
N-303 Authorization and Consent of Subsidiary Corporation to be Included In a Consolidated Income Tax Return Rev. 2017
N-304 Affiliations Schedule Rev. 2017
N-305 Application for International Carriers of Foreign Countries Claiming Exemptions Under Section 235-7(a)(8), HRS Rev. 2017
N-309 Corporation Application for Tentative Refund from Carryback of Net Operating Loss Rev. 2021
N-310 Multistate Compact Short Form Return Rev. 2020
N-311 Refundable Food/Excise Tax Credit Rev. 2021
N-312 Capital Goods Excise Tax Credit Rev. 2021 Rev. 2020
N-323 Carryover of Tax Credit Rev. 2021 Rev. 2021
N-325 Historic Preservation Income Tax Credit Rev. 2021 2020
N-330 School Repair and Maintenance Tax Credit Rev. 2021 Rev. 2020
N-338 Recapture of the Tax Credit for Flood Victims Rev. 2018
N-340 Motion Picture, Digital Media, and Film Production Tax Credit Rev. 2020 Rev. 2020
N-342 Renewable Energy Technologies Income Tax Credit for Systems Placed in Service on or after July 1, 2009 Rev. 2021 Rev. 2020
N-342A Information Statement Concerning Renewable Energy Technologies Income Tax Credit For Systems Installed and Place In Service On Or After July 1, 2009 Rev. 2020
N-342B Composite Schedule For Form N-342A Rev. 2017 Rev. 2020
N-342C Composite Schedule For Form N-342 Rev. 2017 Rev. 2020
N-344 Important Agricultural Land Qualified Agricultural Cost Tax Credit Rev. 2021 Rev. 2020
N-346 Tax Credit for Research Activities Rev. 2020
N-346A Certified Statement of Research and Development Costs Incurred By a Qualified High Technology Business (QHTB) and Claim of the Tax Credit for Research Activities Rev. 2021 Rev. 2021
N-348 Capital Infrastructure Tax Credit Rev. 2021
N-352 Renewable Fuels Production Tax Credit Rev. 2021 Rev. 2020
N-354 Organic Foods Production Tax Credit Rev. 2021 Rev. 2021
N-356 Earned Income Tax Credit Rev. 2021
N-358 Healthcare Preceptor Income Tax Credit Rev. 2021
N-379 Request for Innocent Spouse Relief Rev. 2012 Rev. 2018
N-405 Tax on Accumulation Distribution of Trusts Rev. 2021 Prior
N-586 Tax Credit for Low-Income Housing Rev. 2021 Rev. 2021
N-615 Computation of Tax for Children Under Age 14 Who Have Investment Income of More than $1,000 Rev. 2021 Rev. 2021 Prior
N-755 Application for Automatic Extension of Time to File Franchise or Public Service Company Tax Rev. 2019
N-756 Enterprise Zone Tax Credit Rev. 2017 Rev. 2020
N-756A Information Statement Concerning the Enterprise Zone Tax Credit Rev. 2018
N-814 Parent's Election to Report Child's Interest and Dividends Rev. 2021 Prior
N-848 Power of Attorney
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a "verified practitioner." Any person who is not required to register as a "verified practitioner" must use their full social security number on Form N-848 or register for a "tax matter representative" identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.
Rev. 2020 Rev. 2018
N-884 Credit for Employment of Vocational Rehabilitation Referrals Rev. 2020

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with P
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
P-64A Conveyance Tax Certificate Rev. 2019 Rev. 2019
P-64B Exemption from Conveyance Tax Rev. 2019 Rev. 2019

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with R
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
RV-2 Periodic Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Rev. 2021 link to Hawaii Tax Online Rev. 2021 Prior
RV-3 Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Annual Return and Reconciliation Rev. 2021 link to Hawaii Tax Online Rev. 2021 Prior

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with S
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
Sch. AMD Explanation of Changes on Amended Return Rev. 2018
Sch. CR Schedule of Tax Credits Rev. 2021 Rev. 2021 Rev. 2021 Prior
Sch. D1 Sales of Business Property Rev. 2021 Rev. 2021 Prior
Sch. J Supplemental Annuities Schedule Rev. 2021 Prior
Sch. X Tax Credits for Hawaii Residents Rev. 2021 Prior

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with T
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
TA-1 Periodic Transient Accommodations Tax Return Rev. 2021 link to Hawaii Tax Online Rev. 2018 Rev. 2018 Prior
TA-2 Transient Accommodations Tax Annual Return & Reconciliation Rev. 2021 link to Hawaii Tax Online Rev. 2018 Rev. 2018 Prior
TA-42 Transient Accommodations Tax – Time Share Occupancy Worksheet – Calculation of Total Fair Market Rental Value Rev. 2018
TMR-12 Application for Tax Matters Representative Identification Number Rev. 2021

A | B | C | D | E | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with U
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
U-6 Public Service Company Tax Return, Calendar Year 2022 Rev. 2021 link to Hawaii Tax Online Rev. 2021 Prior

A | B | C | D | F | G | H | I | L | M | N | P | R | S | T | U | V

Tax Forms Beginning with V
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
VP-1 Tax Payment Voucher link to Hawaii Tax Online Rev. 2021 Rev. 2021
VP-1TP OBSOLETE – Miscellaneous Fee Payment Voucher. Log into your Hawaii Tax Online account to renew your permits.
VP-2 Miscellaneous Taxes Payment Voucher link to Hawaii Tax Online Rev. 2019

See also:

  • Individual Tax Tables and Rate Schedules After December 31, 2017
  • Form Errors

Page Last Updated: September 27, 2022

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Source: https://tax.hawaii.gov/forms/a1_1alphalist/

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