Hawaii Tax Forms (Alphabetical Listing)

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

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

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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. 2022    
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. 2023    

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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. 2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023).
  link to Hawaii Tax Online Rev. 2023 Rev. 2023  

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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    

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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    

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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)

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Tax Forms Beginning with F
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
F-1 Franchise Tax Return Rev. 2023 link to Hawaii Tax Online Rev. 2023   Prior
FP-1 Franchise Tax or Public Service Company Tax Installment Payment Voucher     Rev. 2023    

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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 Certification For Marketplace Transactions     Rev. 2022    
G-26 Use Tax Return – Imports for Consumption Rev. 2022 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. 2023    
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. 2023
Video Tutorial
Rev. 2020
link to Hawaii Tax Online Rev. 2023 Rev. 2023 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 November 6, 2023 (XLSX)
    Rev. 2023 Rev. 2023  
G-45 OT Instructions for filing a ONE TIME USE General Excise / Use Tax Return (G-45) Rev. 2022        
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. 2023
Video Tutorial
Rev. 2020
link to Hawaii Tax Online Rev. 2023 Rev. 2023 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. 2023 Rev. 2023 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. 2022    
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. 2022    

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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. 2022    
HW-6 Employee’s Statement to Employer Concerning Non-Residence in the State of Hawaii Rev. 2023   Rev. 2023    
HW-7 Exemption from Withholding on Nonresident Employee’s Wages     Rev. 2023    
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. 2022 link to Hawaii Tax Online Rev. 2022 Rev. 2022 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. 2022   Rev. 2022 Rev. 2022  

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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    

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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. 2022    
L-12 Request for Allocation of Tax Amounts for Individuals     Rev. 2023    
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 Refund Change Request for Tax Year ______     Rev. 2023    
L-110 Electronic Filing or Payment Exemption Application     Rev. 2021    

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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. 2023 link to Hawaii Tax Online Rev. 2022   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. 2022    
M-19 Cigarette and Tobacco Products Monthly Tax Return Rev. 2023 link to Hawaii Tax Online Rev. 2023   Prior
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. 2022 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. 2022    
M-100B Authorization to Order and Receive Cigarette Tax Stamps     Rev. 2019    
M-103 Transfer of Cigarette Tax Stamps     Rev. 2022    
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. 2022    
M-106 Request for Refund of Unused Cigarette Tax Stamps     Rev. 2022    
M-110 Cigarette and Tobacco Products Tax Return – Imports of Cigarettes and Tobacco Products for Consumption Rev. 2023 link to Hawaii Tax Online Rev. 2023   Prior

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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. 2023 link to Hawaii Tax Online Rev. 2023 Rev. 2023 Prior
N-11SF Simplified Individual Income Tax Return (Resident Form) 2023   2023 2023  
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. 2023   Rev. 2023 Rev. 2023 Prior
N-20 Partnership Tax Return Rev. 2023   Rev. 2023   Prior
N-20 Sch. D Capital Gains & Losses (Form N-20)     Rev. 2023   Prior
N-20 Sch. K1 Partner’s Share of Income, Credits, Deductions, etc. (Form N-20) Rev. 2023   Rev. 2023   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. 2023   Rev. 2023   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. 2023   Rev. 2023   Prior
N-35 Sch. D Capital Gains and Losses and Built-in Gains (Form N-35)     Rev. 2023   Prior
N-35 Sch. K1 Shareholder’s Share of Income, Credits, Deductions, etc. Rev. 2023   Rev. 2023   Prior
N-35 Sch. NS Hawaii S Corporation Agreement of Nonresident Shareholder     Rev. 2018    
N-40 Fiduciary Income Tax Return Rev. 2023   Rev. 2023 Prior
N-40 Sch. D Capital Gains & Losses (Form N-40)     Rev. 2023   Prior
N-40 Sch. J Trust Allocation of an Accumulation Distribution (Form N-40)     Rev. 2023   Prior
N-40 Sch. K1 Beneficiary’s Share of Income, Deductions, Credits, etc.     Rev. 2023   Prior
N-40 T Allocation of Estimated Tax Payments To Beneficiaries     Rev. 2023   Prior
N-66 Real Estate Investment Mortgage Conduit Income Tax Return Rev. 2023   Rev. 2023   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. 2023   Rev. 2023   Prior
N-70 Sch. D Capital Gains and Losses (Form N-30 / N-70NP)     Rev. 2018   Prior
N-103 Sale of Your Home Rev. 2023   Rev. 2023   Prior
N-109 Application for Tentative Refund from Carryback of Net Operating Loss (Other Than Corporation)     Rev. 2023    
N-110 Statement of Person Claiming Refund Due a Deceased Taxpayer     Rev. 2018    
N-139 Moving Expenses with Instructions     Rev. 2023    
N-152 Tax on Lump-Sum Distributions Rev. 2023   Rev. 2023   Prior
N-158 Investment Interest Expense Deduction     Rev. 2023   Prior
N-163 Fuel Tax Credit for Commercial Fishers – Individual     Rev. 2020    
N-168 Income Averaging for Farmers and Fisherman Rev. 2023   Rev. 2023   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. 2023   Rev. 2023   Prior
N-220 Underpayment of Estimated Tax by Corporations and S Corporations Rev. 2023   Rev. 2023   Prior
N-288 Hawaii Withholding Tax Return for Dispositions by Nonresident Persons of Hawaii Real Property Interests for Tax Year 2018     Rev. 2023    
N-288A Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests     Rev. 2023    
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. 2022    
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. 2023    
N-310 Multistate Compact Short Form Return     Rev. 2020    
N-311 Refundable Food/Excise Tax Credit     Rev. 2023    
N-312 Capital Goods Excise Tax Credit Rev. 2023   Rev. 2020    
N-323 Carryover of Tax Credits Rev. 2023   Rev. 2023    
N-325 Historic Preservation Income Tax Credit Rev. 2023   2020    
N-330 School Repair and Maintenance Tax Credit Rev. 2023   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. 2023   Rev. 2022    
N-342 Renewable Energy Technologies Income Tax Credit for Systems Placed in Service on or after July 1, 2009 Rev. 2023   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. 2023   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. 2023    
N-352 OBSOLETE – Renewable Fuels Production Tax Credit
N-354 OBSOLETE – Organic Foods Production Tax Credit
N-356 Earned Income Tax Credit     Rev. 2023    
N-358 Healthcare Preceptor Income Tax Credit     Rev. 2023    
N-360 Renewable Fuels Production Tax Credit (For Tax Years Beginning After 12/31/21) Rev. 2023   2022    
N-362 Pass-Through Entity Tax Credit     2023    
N-362E Pass-Through Entity Tax Election     2023    
N-379 Request for Innocent Spouse Relief Rev. 2012   Rev. 2018    
N-405 Tax on Accumulation Distribution of Trusts     Rev. 2023   Prior
N-586 Tax Credit for Low-Income Housing Rev. 2023   Rev. 2023    
N-615 Computation of Tax for Children Under Age 14 Who Have Investment Income of More than $1,000 Rev. 2023   Rev. 2023   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. 2023   Rev. 2022    
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. 2023   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. 2022   Rev. 2022    
N-884 Credit for Employment of Vocational Rehabilitation Referrals     Rev. 2023

   

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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    

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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. 2023 link to Hawaii Tax Online Rev. 2023   Prior
RV-3 Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Annual Return and Reconciliation Rev. 2023 link to Hawaii Tax Online Rev. 2023   Prior

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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. 2023   Rev. 2023 Rev. 2023 Prior
Sch. D1 Sales of Business Property Rev. 2023   Rev. 2023   Prior
Sch. J Supplemental Annuities Schedule     Rev. 2023   Prior
Sch. PTE  Pass-Through Entity Tax Calculation     2023   Prior
Sch. PTE-U  Upper-Tier Pass-Through Entity Tax Allocation     2023   Prior
Sch. X Tax Credits for Hawaii Residents     Rev. 2023   Prior

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Tax Forms Beginning with T
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
TA-1 Periodic Transient Accommodations Tax Return Rev. 2022 link to Hawaii Tax Online Rev. 2022 Rev. 2022 Prior
TA-2 Transient Accommodations Tax Annual Return & Reconciliation Rev. 2023 link to Hawaii Tax Online Rev. 2022 Rev. 2022 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. 2022    

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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 2024 Rev. 2023 link to Hawaii Tax Online Rev. 2023   Prior

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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. 2022 Rev. 2022  
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. 2023    

See also:

Page Last Updated: March 8, 2024