Franchise Tax

Franchise Tax Forms
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    
L-82 Refund Change Request for Tax Year ______     Rev. 2023    
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-312 Capital Goods Excise Tax Credit Rev. 2023   Rev. 2020    
N-323 Carryover of Tax Credit Rev. 2023   Rev. 2023    
N-342 Renewable Energy Technologies Income Tax Credit for Systems Placed in Service on or after July 1, 2009 Rev. 2023   Rev. 2020    
N-348 Capital Infrastructure Tax Credit     Rev. 2023    
N-586 Tax Credit for Low-Income Housing Rev. 2023   Rev. 2023    
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    
Sch. AMD Explanation of Changes on Amended Return     Rev. 2018    

Attention Users:

Want to look up a form by its number? Please see our Hawaii Tax Forms (Alphabetical Listing).

The Department of Taxation’s forms and instructions, as well as many brochures, newsletters, and reports are provided as pdf files.

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Page Last Updated: January 4, 2024