What You Need to Know.
The deadline to apply to the Administrative Appeals and Dispute Resolution (AADR) program depends on whether you are appealing a proposed, final, or a preparer penalty assessment.
Form AA-1 is used to apply to AADR. This calculator will assist you in determining the due date to submit Form AA-1 to the Administrative Appeals Office (AAO). However, it is your responsibility to verify the accuracy of the due date provided by the calculator. Neither the Department of Taxation (DOTAX) nor the Administrative Appeals Office makes any warranty or guarantee concerning the accuracy or reliability of the calculator. Please enter the correct mailing date of the assessment notice and use the appropriate due date based on the type of appeal you wish to file. By using this calculator, you expressly acknowledge and agree that neither DOTAX nor AAO is liable in any way for the accuracy or validity of the information provided. Late filed appeal applications will be rejected. This calculator should not be used to calculate the filing dates for other non-AADR appeals such as appeals with the Board of Review or Tax Appeal Court.
Enter the mailing date of assessment notice and then click “Calculate.”
Application deadlines are listed below. If the deadline falls on a weekend or Hawaii state holiday, you must file by the next business day.
(Final or Preparer Penalty Assessment)
No Extensions or Late AppsFile on Time
- Please be mindful of the deadlines. There are no extensions of time to apply.
20 Calendar DaysPre-Assessment Appeal
- If you are appealing a proposed assessment, the deadline to apply is 20 calendar days after the mailing date of the proposed assessment.
30 Calendar DaysPost-Assessment Appeal
- If you are appealing a final or preparer penalty assessment, the deadline to apply is 30 calendar days after the mailing date of the assessment.
Saturday, Sunday & State HolidaysDeadline Adjustments
- If the deadline falls on a Saturday, Sunday, or Hawaii state holiday, you must file by the next business day.
Administrative Appeals Office
830 Punchbowl Street
Honolulu, HI 96813-5094