Mandatory Electronic Filing

Mandatory Electronic Filing MANDATORY E-FILE REMINDER: EFFECTIVE JULY 1, 2020 June 10, 2020 As a reminder, all General Excise (G-45, G-49) and Transient Accommodations (TA-1, TA-2) tax returns for taxpayers who are required to file monthly returns (annual estimated...

Pass-Through Entity Taxation

Pass-Through Entity Taxation Pass-Through Entity (PTE) Taxation Information On June 1, 2023, S.B. 1437, S.D. 1, H.D. 2, C.D. 1, was signed into law by Governor Josh Green, M.D. and became Act 50, Session Laws of Hawaii 2023 (“Act 50”). Act 50 allows...

2023 Hawaii Wildfires FAQs

2023 Hawaii Wildfires FAQs I. Payment and Filing Relief and Extensions: Will tax deadlines be extended for all taxpayers? No. The Department of Taxation (“Department”) will consider requests for extensions and requests for waivers of late payment penalties...

Act 115 Refund

Act 115 Refund Act 115 Refund Information The 2022 Hawaii State Legislature passed S.B. 514 which provides a refund for resident taxpayers who file their 2021 individual tax return (Form N-11) on or before December 31, 2022. Governor David Y. Ige approved this measure...

Withholding Tax – For Employers

Withholding Tax – For Employers Overview Employers need to withhold Hawaii income taxes on employee wages. Employers then pay the withheld taxes to the State of Hawaii, Department of Taxation (DOTAX). Employees reconcile their withholding taxes paid as part of...