Federal | State e-file

The state of Hawaii is a participant in the Federal/State e-file Program with the Internal Revenue Service, which allows taxpayers to file their federal and state returns electronically at the same time. State Only returns that are filed without the federal return will also be accepted. The Form N-11, Individual Resident Income and Form N-15, Individual Income for Non-Residents and Part-Year Residents are the Hawaii tax returns eligible for filing through this program. You may use a tax professional to file your federal and state returns, or an approved software product.

Looking for a tax professional? Visit the IRS e-file Providers web site. Be sure to verify that the provider can file Hawaii individual income returns electronically. Please go to our Federal/State e-file Approved Software page for the list of approved Federal/State e-file software products.

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For Individuals and Businesses

You can electronically file selected state tax returns on-line using a personal computer. This is called on-line, e-filing or ELF.

There is no fee to file; however, there is a fee to make a payment.

In order to use ELF, you must register. Before you register, please be sure that you have: 1) A Web Browser capable of Secure Socket Layer (SSL) encryption; 2) An email account; 3) Valid Federal and State Identification Numbers; and 4) You must have Adobe Acrobat Reader 6.0 or higher to view our PDF files.

  • To register or login to E-file, please visit E-file Registration / Login.
  • If you are already registered with E-file, but forgot your password, please visit here.
  • For details on the requirements for registration, please visit E-Filing: Frequently Asked Questions (FAQs).
  • If you have problems with registration or problems with e-file, you may contact EPS directly by email at tax.efile@hawaii.gov. You may also contact EPS by phone at 808-587-1740 or toll free at 1-800-222-3229 and they will be happy to assist you.

These are the forms available on ELF

  1. Form A-6, Tax Clearance
  2. Form G-45, General Excise Period and Amended Return
  3. Form G-49, General Excise Annual Return & Reconciliation and Amended Return & Reconciliation
  4. Form HW-14, WH Period Return and Amended Return
  5. Form TA-1, Transient Accommodations Period and Amended Return
  6. Form TA-2, Transient Accommodations Annual Return & Reconciliation and Amended Return & Reconciliation
  7. Form N-1, Estimated Income Tax (Individual)
  8. Form N-3, Estimated Income Tax (Corporation)
  9. Form N-13, Resident Individual Income Tax Return (Short Form)
  10. Form N-101A, Automatic Extension (Individual)
  11. Form N-301 Automatic Extension to file Hawaii Return for a Corporation, Partnership, Trust, or Remic
  12. Form GEW-TA-RV-6, Extension of Time to File the GE/Use (Form G-49), TA (Form TA-2) and RVST (RV-3) Annual Return and Reconciliation
  13. Form GE-1, Survey of General Excise/Use Tax Exemptions and Deductions

You can also pay taxes using tax payment vouchers. Currently, the vouchers available are:

  1. ICS-202V, Tax Payment Voucher (CBV)
  2. N-200V, Net Income Tax Payment
  3. VP-1, Tax Payment Voucher (GE, TA, WH, RV)
  4. VP-2, Miscellaneous Tax Payment Voucher

If you choose to pay via electronic debit to your bank account (eCheck), there is a non-refundable portal administration fee of $1.00.

If you choose to pay by credit card, there is a non-refundable portal administration fee equal to $1.00 plus 2.4% portal administrative fee of the total amount charged.

This filing fee allows eHawaii.gov to deliver this important service via the internet.

No payment is processed until you authorize it. Until you authorize the payment, the transaction may be cancelled. Once submitted, E-filing provides you with a confirmation that your return and/or payment were received. E-filing offers quicker processing, and easy access to your e-filed records.

We realize that security is a concern for taxpayers, and have made it a priority to safeguard taxpayer information for those who file and pay electronically.

Our mission at the Department of Taxation is to administer the laws of the State of Hawaii in a consistent, uniform, and fair manner. We are committed to satisfying our customers proactively, investing in our employee’s future, and using technology to empower everyone. We believe, however, that you can play an important role in helping us to succeed, and we welcome any comments or suggestions that you may have.