Aloha from DOTAX!
Our mission is to administer the tax laws of the State of Hawaii in a consistent, uniform, and fair manner.
File returns, make payments and manage your tax accounts online on Hawaii Tax Online (HTO). HTO currently supports Individual Income, Partnerships, Estate, Fiduciary, Corporate Income, Franchise, General Excise, Public Service Company, Rental Motor Vehicle, Tour Vehicle, Car-Sharing Vehicle Surcharge, Seller’s Collection, Transient Accommodations, Use, and Withholding tax types. New upgrades and functionality were added to HTO on November 13, 2018. To learn more about the upgrades, click HERE
- Oahu Tax Preparation Company Charged with Tax Violations
Posted February 19, 2019
HONOLULU – On February 13, 2019, FMS Hawaii, Inc., a tax preparation service was charged by felony complaint with violating four counts of Hawaii Revised Statutes Section 231-36.4 for their wilful failure to pay over withholding taxes for tax years 2011 to 2014.
- Oahu Businessman Pled Guilty To Tax Violations
Posted February 15, 2019
Honolulu – Today, Donn Tanaka, President of East West Associates, Inc. pled guilty to one count of tax violations. East West Associates, Inc. additionally pled guilty to two counts of tax violations.
- Tax Announcement 2019-01
Posted February 15, 2019
Military Spouses Residency Relief Act; Amendments to the Servicemembers Civil Relief Act enacted December 31, 2018; Tax Information Release No. 2010-01
The Department addressed previous iterations of the Servicemembers Civil Relief Act (SCRA) and the Military Spouses Residency Relief Act in Tax Information Release (TIR) No. 2010-01.
- Oahu Attorney Pled Guilty To Tax Violations
Posted January 29, 2019
Honolulu – Local attorney Noah Fiddler pled guilty as charged to seventeen (17) counts of misdemeanor and felony tax violations today.
- Tax Filing Tips from the Hawaii Department of Taxation
Posted January 28, 2019
HONOLULU – The Hawaii Department of Taxation announced today that tax season has officially begun. “The Department encourages taxpayers to electronically file (e-file) tax returns and take precautions to protect themselves from fraud,” said Linda Chu Takayama, Director of Taxation. “We have provided these tax filing tips to help avoid delays and frustration this tax season.”
- Updates from DOTAX as we prepare to open tax season
Posted January 21, 2019
Hawaii Individual Income Tax Forms
• Updated PDF forms and instructions were posted for Hawaii Residents (N-11) and Non-Residents (N-15). Download and print forms HERE.
• Printed forms available in limited quantities at all tax offices.
• You may e-file Form N-11, Hawaii Resident Income Tax Return, for free on HTO (Click on “File Return” and select N-11.)
• Starting January 28, 2019, Forms N-11 and N-15 will be processed for taxpayers using commercial tax preparation software to file. Taxpayers may submit their state and federal returns to the IRS before this date but they will not be sent to Hawaii until 1/28/2019.
Hawaii Business Tax Forms (General Excise, Transient Accommodations, etc)
• Tax Year 2018 Forms can be filed using HTO or on paper using the Revision Year 2017 forms.
• Revision Year 2018 forms should be used for Tax Year 2019 filings. Tax Year 2019 forms may be e-filed on HTO
• 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. Packets will be mailed in late January. This is the last year we will mail forms.
- Council on Revenues Meeting March 12, 2019
Posted January 11, 2019
The next tentative (GF) COR meeting is set for Tuesday, March 12, 2019 at 2pm.
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
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.
Act 326 Transient Accommodation Reporting
Act 326, Session Laws of Hawaii 2012, requires both operators of transient accommodations and associations of unit/apartment owners or planned community associations (“Associations”) to report certain information. Find out more.