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 electronically using Hawaii Tax Online (HTO).
- Tax Season Updates
Updated September 19, 2019
Reminders as Tax Deadline Nears
The Hawaii individual income tax return and payment was due Monday, April 22, 2019. However if you did not file by the April deadline, you are granted an automatic 6-month extension of time to file extending the deadline to Wednesday, October 20, 2019. Note that if you have a balance due, the extension of time to file is not an extension of time to pay. We encourage you to use Hawaii Tax Online to file and pay your taxes.
- Tax Announcements regarding the notification of mandatory electronic filing for the following tax returns for taxable periods beginning on or after January 1, 2020
Posted September 13, 2019
• 2019-10 – Mandatory electronic filing of corporate income tax returns
• 2019-11 – Mandatory electronic filing of withholding tax returns for employer’s whose annual liability exceeds $40,000
• 2019-12 – Mandatory electronic filing of franchise tax returns
• 2019-13 – Mandatory electronic filing of public service company tax returns
• 2019-14 – Mandatory electronic filing of estate and generation-skipping transfer tax returns
- Notices of Public Hearings
Posted September 12, 2019
The Department will hold four public hearings on Monday, October 14, 2019, at the Princess Ruth Keelikolani Building, Room 310, 830 Punchbowl St., Honolulu, HI 96813, to allow the public to comment on the proposed adoption of the following administrative rules.
• Proposed rules relating to revocation of tax licenses due to abandonment – A copy of the proposed rules can be found here: Standard format Ramseyer format.
• Proposed rules relating to distribution of income tax credits for partnerships, S corporations, estates and trust – A copy of the proposed rules can be found here: Standard format.
• Proposed rules relating to information to be furnished upon claim for refund of fuel tax for operating vehicles or equipment in areas other than upon the public highways of the State – A copy of the proposed rules can be found here: Standard format Ramseyer format
• Proposed rules relating to the motion picture, digital media, and film production income tax credit – A copy of the proposed rules can be found here: Standard format
September 12, 2019 – Sample Allocation Based on Proposed Administrative Rules.
- Letter Ruling 2019-01
Posted September 5, 2019
Letter Ruling Request for an extension to Elect Portability for Estate Tax Purposes
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.
Page Last Updated: September 19, 2019