Aloha from DOTAX!
Our mission is to administer the tax laws of the State of Hawaii in a consistent, uniform, and fair manner.
File returns, make payments and manage your tax accounts online on Hawaii Tax Online (HTO). HTO currently supports Individual Income, Partnerships, Estate, Fiduciary, Corporate Income, Franchise, General Excise, Public Service Company, Rental Motor Vehicle, Tour Vehicle, Car-Sharing Vehicle Surcharge, Seller’s Collection, Transient Accommodations, Use, and Withholding tax types. New upgrades and functionality were added to HTO on November 13, 2018. To learn more about the upgrades, click HERE
- Tax Announcement 2019-06
Posted June 17, 2019
Mandatory electronic filing of returns for the rental motor vehicle, tour vehicle, and car- sharing vehicle surcharge tax, effective October 1, 2019
This Announcement serves as notice required under section 231-8.5(c)(2), HRS, that rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax returns for taxable periods beginning on or after October 1, 2019 will be required to be filed electronically.
- Tax Announcement 2019-05
Posted June 17, 2019
Anticipated Rental Motor Vehicle Surcharge Tax rate change to $5/day, effective July 1, 2019
This Announcement provides advanced guidance on the imposition of the new rental motor vehicle surcharge tax rate proposed by Senate Bill 162, S.D. 2, H.D. 3, C.D. 1 (S.B. 162), which the Department of Taxation (Department) anticipates Governor David Y. Ige to sign into law on July 1, 2019. S.B. 162 amends section 251-12(a), Hawaii Revised Statutes, to increase the rental motor vehicle surcharge tax (RVST) from $3 to $5 per day. This Announcement is being issued to provide time for rental motor vehicle lessors to prepare for the imposition of the new tax rate before it becomes law.
- State of Hawaii Job Fair
Posted June 13, 2019
Saturday, June 29, 2019, 9:00 a.m. – 3:00 p.m.
Hawai’i State Capitol
415 South Beretania Street
Honolulu, Hi 96813
- Tax Announcement 2019-04
Posted June 7, 2019
Hawaii County Surcharge on General Excise Tax and Rate of Tax Visibly Passed on to Customers, Effective January 1, 2020
On June 29, 2018, Hawaii County enacted Ordinance No. 18-74 which authorized the imposition of a county surcharge (CS) on general excise tax (GET) beginning on January 1, 2019 and ending on December 31, 2020 at the rate of 0.25%. On March 25, 2019, Hawaii County subsequently enacted Ordinance No. 19-29 which authorized the imposition of an additional CS at the rate of 0.25% beginning on January 1, 2020. Ordinance No. 19-29 also extended the sunset date from December 31, 2020 to December 31, 2030. Thus, beginning on January 1, 2020 and ending on December 31, 2030, the CS rate for Hawaii County will be 0.5%.
- Tax Announcement 2019-03
Posted June 6, 2019
Revised Hawaii County Fuel Tax Rate, Effective July 1, 2019
Hawaii County Resolution No. 212-17, Draft 2 (HCR 212-17, D2) increased the County of Hawaii fuel tax rates, effective July 1, 2019
- Council on Revenues Meeting
Posted May 30, 2019
The next tentative (TPI) COR meeting is set for Thursday, August 1, 2019 at 2pm.
- Tax Season Updates
Updated April 9, 2019
Reminders as Tax Deadline Nears
The Hawaii individual income tax return is due Monday, April 22, 2019, and the deadline for the federal income tax return is on Monday, April 15, 2019.
Hawaii Individual Income Tax Forms
Download and print PDF forms and instructions for Hawaii Residents (N-11) and Non-Residents (N-15) HERE.
Limited quantities of printed forms may be picked up at all tax offices and Hawaii State Public Libraries.
E-file Form N-11, Hawaii Resident Income Tax Return, for free on HTO (Click on “File Return” and select N-11.)
Hawaii Business Tax Forms (General Excise, Transient Accommodations, Withholding)
Business tax types may e-file on HTO for free. If filing on paper, use revision year 2017 for tax year 2018, and revision year 2018 for tax year 2019.
Changes have been made to the mailing of booklets for GE, TA, and WH tax types. Forms will no longer be customized and bound in a booklet. Instead, a packet of blank forms will be mailed only to those who returned the request form by July 31, 2019. This is the last year we will mail forms.
Treasury Offset Program Intercepts
If you have an outstanding Hawaii tax debt, the federal government’s Treasury Offset Program allows the Hawaii Department of Taxation (DOTAX) to intercept your federal income tax refund to offset your Hawaii tax debt.
In late February, DOTAX began sending letters of intent to offset to taxpayers with outstanding Hawaii tax debt via certified mail. If you received a notice of intent to offset, any federal income tax refund you may receive will be intercepted by DOTAX to offset your Hawaii tax debt. To prevent the interception of your federal income tax refund, within 60 days of the notice, you must pay your debt in full, request a review of your debt by providing proof of payment, or submit a copy bankruptcy document.
If you are already on a payment plan, your federal income tax refund will be intercepted, which may reduce the length of your agreement, but does not change your payment amount or due dates.
You may pay your debt online at HTO, by mailing a check using the payment voucher enclosed in the letter you received, or in person at any tax office.
Should you have any additional questions, you may call the DOTAX Collection branch at (808) 587-1600. Due to the high call volume, we would appreciate your patience and understanding as we work with you to resolve your debt.
Hawaii Tax ID Number Changes
Existing Hawaii Tax Identification Numbers associated with business tax types will be replaced with a new account number and format as the Department modernizes its computer systems. Find out more.
Tax System Modernization Program
The Department is undergoing a major modernization effort to transform its operations and meet the rising expectations of today’s taxpayers. Find out more.
Tax Practitioner Priority Office
The Practitioner Priority Specialist is the first point of contact for registered tax practitioners who have State tax related issues. Find out more.
Taxpayer Advocate Office
If you have unsuccessfully tried to solve a State tax problem through the normal channels or if you believe that your rights as a taxpayer have been abridged, the Taxpayer Advocate may be able to assist you. Find out more.
Administrative Appeals Office
The Administrative Appeals Office (AAO) is responsible for administering the Administrative Appeals and Dispute Resolution (AADR) program. AADR is a streamlined process to appeal an audit assessment. Find out more.
Online Certificate of Vendor Compliance (HCE)
Expedites your ability to furnish proof of compliance with the requirements of 103D-310(c), HRS. Find out more.
General Excise Tax/County Surcharge
Report Tax Violations
To ensure that all sectors of Hawaii’s economy, especially those that transact business in cash, pay their fair share of taxes; and to prevent, through enforcement and deterrence, the shortchanging of those that comply with Hawaii tax laws. Find out more.
Council on Revenues
The Council reports its latest revenue forecast to the governor and the legislature on June 1, September 10, January 10, and March 15 of each year. In addition, the Council prepares estimates of the state total personal income for such calendar years as are necessary for establishing the state expenditure ceiling. Find out more.
Tax Review Commission
Every five years a State Tax Review Commission conducts a systematic review of Hawaii’s tax structure, using standards such as equity and efficiency. The most recent TRC dissolved at the adjournment of the 2018 legislative session. The next TRC will be appointed in 2020 and present its report to the 2022 legislative session. Find out more.
Act 326 Transient Accommodation Reporting
Act 326, Session Laws of Hawaii 2012, requires both operators of transient accommodations and associations of unit/apartment owners or planned community associations (“Associations”) to report certain information. Find out more.