SYSTEM ALERT: Hawaii Tax Online (HTO) will support all tax types beginning September 2, 2019. While we update the system, HTO may be unavailable between 5:00 PM HST, Friday, August 30, 2019 and 12:00 PM HST, Monday, September 2, 2019. We apologize for any inconvenience.
XAloha from DOTAX!
Our mission is to administer the tax laws of the State of Hawaii in a consistent, uniform, and fair manner.
Hawaii Tax Online
File returns, make payments and manage your tax accounts electronically using Hawaii Tax Online (HTO).
What’s New
- Council on Revenues Meeting August 29, 2019
Posted August 21, 2019 - Changes to Hawaii Tax Online
Posted August 6, 2019
On September 3, 2019, Hawaii Tax Online will go-live with new features and enhancements and will support all tax types administered by DOTAX. - Mandatory Electronic Filing
Posted August 7, 2019
This new webpage summarizes the tax types required to e-file and answers frequently asked questions regarding mandatory electronic filing. - Licensing Information
Posted July 7, 2019
This new webpage summarizes who must register for the various tax licenses, permits, certificate of registrations, exemptions, and associated fees, and answers frequently asked questions. - 2019 Tax Workshops
Posted August 1, 2019
Registration Open for Statewide Tax Workshops in August
Tax Director Rona Suzuki to Address Participants
Registration is still open for the 2019 Tax Workshops to be held across the State this August.
• Maui: Friday, August 2 – Register
• Kona: Thursday, August 8 – Register
• Hilo: Friday, August 9 – Register
• Kauai: Thursday, August 15 – Register
• Oahu: Thursday, August 22 – Register - Tax Announcement 2019-09
Posted July 25, 2019
Tax Law Changes from the 2019 Regular Legislative Session
This announcement lists and summarizes the measures passed during the Regular Legislative Session of 2019 that amend or affect the State tax law. - Tax Season Updates
Updated April 9, 2019
Reminders as Tax Deadline Nears
The Hawaii individual income tax return is due Monday, April 22, 2019, and the deadline for the federal income tax return is on Monday, April 15, 2019.Tax Filing Tips from the Hawaii Department of Taxation
Hawaii Individual Income Tax Forms
Download and print PDF forms and instructions for Hawaii Residents (N-11) and Non-Residents (N-15) HERE.
Limited quantities of printed forms may be picked up at all tax offices and Hawaii State Public Libraries.
E-file Form N-11, Hawaii Resident Income Tax Return, for free on HTO (Click on “File Return” and select N-11.)Hawaii Business Tax Forms (General Excise, Transient Accommodations, Withholding)
Business tax types may e-file on HTO for free. If filing on paper, use revision year 2017 for tax year 2018, and revision year 2018 for tax year 2019.
Changes have been made to the mailing of booklets for GE, TA, and WH tax types. Forms will no longer be customized and bound in a booklet. Instead, a packet of blank forms will be mailed only to those who returned the request form by July 31, 2019. This is the last year we will mail forms.Treasury Offset Program Intercepts
If you have an outstanding Hawaii tax debt, the federal government’s Treasury Offset Program allows the Hawaii Department of Taxation (DOTAX) to intercept your federal income tax refund to offset your Hawaii tax debt.
In late February, DOTAX began sending letters of intent to offset to taxpayers with outstanding Hawaii tax debt via certified mail. If you received a notice of intent to offset, any federal income tax refund you may receive will be intercepted by DOTAX to offset your Hawaii tax debt. To prevent the interception of your federal income tax refund, within 60 days of the notice, you must pay your debt in full, request a review of your debt by providing proof of payment, or submit a copy bankruptcy document.
If you are already on a payment plan, your federal income tax refund will be intercepted, which may reduce the length of your agreement, but does not change your payment amount or due dates.
You may pay your debt online at HTO, by mailing a check using the payment voucher enclosed in the letter you received, or in person at any tax office.
Should you have any additional questions, you may call the DOTAX Collection branch at (808) 587-1600. Due to the high call volume, we would appreciate your patience and understanding as we work with you to resolve your debt.
TLS Support
Hawaii Tax ID Number Changes
Existing Hawaii Tax Identification Numbers associated with business tax types will be replaced with a new account number and format as the Department modernizes its computer systems. Find out more.
Tax System Modernization Program
The Department is undergoing a major modernization effort to transform its operations and meet the rising expectations of today’s taxpayers. Find out more.
Tax Practitioner Priority Office
The Practitioner Priority Specialist is the first point of contact for registered tax practitioners who have State tax related issues. Find out more.
Taxpayer Advocate Office
If you have unsuccessfully tried to solve a State tax problem through the normal channels or if you believe that your rights as a taxpayer have been abridged, the Taxpayer Advocate may be able to assist you. Find out more.
Administrative Appeals Office
The Administrative Appeals Office (AAO) is responsible for administering the Administrative Appeals and Dispute Resolution (AADR) program. AADR is a streamlined process to appeal an audit assessment. Find out more.
Online Certificate of Vendor Compliance (HCE)
Expedites your ability to furnish proof of compliance with the requirements of 103D-310(c), HRS. Find out more.
General Excise Tax/County Surcharge
Effective January 1, 2007, the General Excise and Use Tax was amended to provide a county surcharge thereby increasing the GET and Use tax rate for transactions attributable to the county. Find out more.
Report Tax Violations
To ensure that all sectors of Hawaii’s economy, especially those that transact business in cash, pay their fair share of taxes; and to prevent, through enforcement and deterrence, the shortchanging of those that comply with Hawaii tax laws. Find out more.
Council on Revenues
The Council reports its latest revenue forecast to the governor and the legislature on June 1, September 10, January 10, and March 15 of each year. In addition, the Council prepares estimates of the state total personal income for such calendar years as are necessary for establishing the state expenditure ceiling. Find out more.
Tax Review Commission
Every five years a State Tax Review Commission conducts a systematic review of Hawaii’s tax structure, using standards such as equity and efficiency. The most recent TRC dissolved at the adjournment of the 2018 legislative session. The next TRC will be appointed in 2020 and present its report to the 2022 legislative session. Find out more.