Form Errors

Tax Form Errors as of February 2, 2018

Errors to Forms Revised in 2017
Item Name Change
1 N-342 N-342: Page 1, Computation of Tax Credit Note 2, which states
“If you are claiming carryover credit(s), skip lines 1 through 47 and begin on line 48.”
This sentence should be
“If you are claiming carryover credit(s), skip lines 1 through 46 and begin on line 47.”
2 M-6 M-6: Page 3, Schedule D (Tax Computation), Line 1, which states
“Hawaii Estate Tax from Schedule A, line 18, Schedule B, line 13, Schedule C, line 13 or QDOT worksheet line 12.”
This sentence should be
“Hawaii Estate Tax from Schedule A, line 16, Schedule B, line 13, Schedule C, line 13 or QDOT worksheet line 12.”
3 M-6 M-6: Page 3, Part 2 – Portability of the Deceased Spousal Unused Exclusion (DSUE) Election, Line 1, which states
“If Schedule A, line 12, Schedule B, line 12 or Schedule C, line 12…”
This sentence should be
“If Schedule A, line 10, Schedule B, line 12 or Schedule C, line 12…”
4 M-6 M-6: Page 3, Part 2 – Portability of the Deceased Spousal Unused Exclusion (DSUE) Election, Line 1, which states
“Enter the amount from Schedule A, line 12, Schedule B, line 12, or Schedule C, line 12 here as a positive number.”
This sentence should be
“Enter the amount from Schedule A, line 10, Schedule B, line 12, or Schedule C, line 12 here as a positive number.”
5 N-70NP Instructions N-70NP Instructions, Page 1, Who Must File, Third Paragraph, which states
“Section 235-2.4(z)), HRS, adopted sections 512 to 514 (with respect to taxation of business income of certain exempt organizations).”
This sentence should be
“Section 235-2.4(aa)), HRS, adopted sections 512 to 514 (with respect to taxation of business income of certain exempt organizations).”
6 N-70NP Instructions N-70NP Instructions, Page 4, Specific Instructions – Tax Computations, Line 10, Second Paragraph, which states
“If the trust has a calendar tax year and has no taxable net capital gains, the tax is computed using the Trusts’ Tax Rate Schedule on page 6.”
This sentence should be
“If the trust has a calendar tax year and has no taxable net capital gains, the tax is computed using the Trusts’ Tax Rate Schedule on page 7.”
7 N-70NP Instructions N-70NP Instructions, Page 4, Ethanol Facility Tax Credit, this section should be removed since the credit was repealed.
8 N-20 Instructions N-20 Instructions, Page 7, Cesspool Upgrade, Conversion or Connection Income Tax Credit, Fifth Paragraph, which states
“Report each partner’s distributive share of the capital infrastructure credit on line 27 of Schedule K-1.”
This sentence should be
“Report each partner’s distributive share of the cesspool upgrade, conversion or connection income tax credit on line 27 of Schedule K-1.”
9 N-20 Instructions N-20 Instructions, Page 7, Renewable Fuels Production Tax Credit, Fifth Paragraph, which states
“Report each partner’s distributive share of the capital infrastructure credit on line 28 of Schedule K-1.”
This sentence should be
“Report each partner’s distributive share of the renewable fuels production tax credit on line 28 of Schedule K-1.”
10 N-20 Instructions N-20 Instructions, Page 7, Organic Foods Production Tax Credit, Fifth Paragraph, which states
“Report each partner’s distributive share of the capital infrastructure credit on line 29 of Schedule K-1.”
This sentence should be
“Report each partner’s distributive share of the organic foods production tax credit on line 29 of Schedule K-1.”

[Top]

See also: