Form Errors

Errors to Forms Revised in 2016
Item Name Change
1 N-163 N-163: Page 1, line 6, which states
  “Add the credit from lines 2, 3, 4 and 5.”
Line 6 should be line 5
  “Add the credit from lines 2, 3, and 4.
2 M-6 Instructions M-6 Instructions: Page 1, Which Estates Must File (1st paragraph), which states
  “If the decedent was a resident of Hawaii or a nonresident of Hawaii, but a U.S. resident or U.S. citizen, and the taxable estate (federal Form 706, Part 2, line 3a) is $5,450,000 or less, no estate tax return is required.”
This sentence should be
  “If the decedent was a resident of Hawaii or a nonresident of Hawaii, but a U.S. resident or U.S. citizen, and the taxable estate (federal Form 706, Part 2, line 5) is $5,450,000 or less, no estate tax return is required.”
3 M-6 Instructions M-6 Instructions: Page 1, Which Estates Must File (2nd paragraph), which states
   “If the decedent was a nonresident not citizen and the taxable estate (federal Form 706-NA, Part II, line 1) is $60,000 or less, no return is required.”
This sentence should be
  ”If the decedent was a nonresident not citizen and the taxable estate (federal Form 706-NA, Part II, line 3) is $60,000 or less, no return is required.”

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