March 2026 Kona Low Event FAQs

As a result of the March 2026 Kona Low event which occurred throughout the State between March 10, 2026, and March 23, 2026, Governor Josh Green signed several proclamations, declaring the Kona Low event an emergency or disaster in accordance with section 127A-14, Hawaii Revised Statutes (HRS).

The Department of Taxation (“Department”) recognizes that taxpayers affected by the March 2026 Kona Low event (“disaster”) may be unable to timely file their State income tax returns and make timely tax payments. Accordingly, the Department will consider requests by taxpayers adversely affected by the disaster to waive penalties and interest for failure to timely file State income tax returns and failure to timely pay income taxes for the period April 20, 2026, to July 20, 2026, on a case-by-case basis. Taxpayers entitled to relief will have until July 20, 2026, to file State income tax returns and make income tax payments without penalties and interest.

The Department will consider waivers of penalties and interest of State income tax for failure to timely file and failure to timely make payment in connection with the following tax returns for tax year 2025:

1. Form N-11, Individual Income Tax Return (Resident)
2. Form N-15, Individual Income Tax Return (Nonresident and Part-Year Resident)
3. Form N-20, Partnership Income Tax Return
4. Form N-30, Corporation Income Tax Return
5. Form N-35, S Corporation Income Tax Return
6. Form N-40, Fiduciary Income Tax Return
7. Form N-70NP, Exempt Organization Business Income Tax Return

No. The Department will consider requests for waivers of late file and late payment penalties and interest for State income tax, on a case-by-case basis.

To request a waiver of penalties and interest, you must file Form L-115, Tax Relief Request for State Declared Disasters.

To ensure timely and accurate processing, the Department recommends that you file Form L-115 electronically via Hawaii Tax Online (HTO) by selecting “2026 Disaster Relief Request.”

If you are unable to file Form L-115 via HTO, you may mail the form to the address listed below or deliver the form to any district office.

Mail Form L-115 to:

You should file Form L-115 as soon as possible, but no later than July 20, 2026.

The Department will consider all circumstances on a case-by-case basis and encourages taxpayers to immediately file Form L-115 if you believe the Kona Low event affected your ability to timely file or pay taxes. The Department will notify taxpayers if additional information is needed.

No. The relief described in Announcement No. 2026-03 consists of a waiver of penalties and interest; it is not an extension of the deadline to file returns or pay taxes. For tax year 2025, the due date prescribed for the filing of the return, deadline to pay tax, and deadline to pay the properly estimated tax liability to qualify for an automatic six-month extension to file, is April 20, 2026, or the twentieth day of the fourth month following the close of the taxable year for fiscal-year filers. The deadline is not extended to July 20, 2026, for any purpose, including but not limited to the calculation of the lookback period used to determine eligibility to claim a credit or refund under section 235-111, HRS.

Yes. Taxpayers may be eligible to defer payments. If a taxpayer is granted relief, after the postponement period has ended, the installment agreement will be reinstated (without any added fees). The taxpayer must resume making payments in accordance with the terms of their installment payment plan. Please contact your assigned collector for more information. If you do not have a contact number or email for your assigned collector, please contact the appropriate office and request a call back and/or contact information for your assigned collector.

• Oahu Office (808) 587-1600
• Hawaii District Office (808) 974-6374
• Kauia District Office (808) 274-3403
• Maui, Molokai, Lanai District Office (808) 984-8511

Yes. Please contact your assigned collector for more information. If you do not have a contact number or email for your assigned collector, please contact the appropriate office and request a call back and/or contact information for your assigned collector. Please use the appropriate office phone number listed in the prior question above.

Although the Department will not be releasing property liens at this time, taxpayers may still benefit from other forms of relief, such as a waiver of interest during the disaster period. Please contact your assigned collector to discuss your situation. Please use the appropriate office phone number listed in the prior question above.

All Department notices are sent to the taxpayer’s last known address on file. Please update the Department with any changes to your address information. You can also subscribe to email notifications of new Department publications or important information on the Department’s website at the bottom of the home page by clicking on “Subscribe to our Notifications.”

You may submit Form ITPS-COA, Change of Address Form, to update your address on file. You may also update your information via Hawaii Tax Online.

You may use Form L-72 to request a copy of your previously filed tax returns. Generally, there is a $1.00 copy fee for each page of a return. The fee will be waived if “March 2026 Kona Low relief” is noted at the top of the request.

Please contact the Tax Technical Section at (808) 587-1577, or by email to [email protected].