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
- Council on Revenues Meeting
Posted March 18, 2019
The next tentative (GF) COR meeting is set for Thursday, May 23, 2019 at 2pm.
- Honolulu Police Lieutenant Pled Guilty to Tax Violations
Posted March 12, 2019
HONOLULU – Eric Yiu, a lieutenant with the Honolulu Police Department (HPD) pled guilty today to three (3) counts of filing false and fraudulent tax returns for tax years 2013, 2014 and 2016.
- Tax Season Updates
Updated February 26, 2019
Hawaii Individual Income Tax Forms
Updated PDF forms and instructions were posted for Hawaii Residents (N-11) and Non-Residents (N-15). Download and print forms HERE.
Printed forms are available in limited quantities at all tax offices.
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, etc)
Business tax type 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.
Revision Year 2018 forms should be used for Tax Year 2019 filings. Tax Year 2019 forms may be e-filed on HTO
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. Packets were mailed in late January. This is the last year we will mail forms.
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 sent letters of intent to offset to taxpayers with outstanding Hawaii tax debt. 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 Collections 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.