Payment Plans

General Information:

  • If you are not able to pay in full, you may be eligible for a Payment Plan Agreement.
  • You will be charged a $50.00 processing fee when the payment plan request is approved.
  • Interest and any applicable penalties will continue to accrue on the unpaid balance until paid in full.
  • You must agree to and meet all the requirements outlined in the Payment Plan Agreement for the entire duration of the payment plan. Failure to do so will result in the payment plan being in default.

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Payment Plan Agreement:

As part of the Payment Plan Agreement, you must agree to and meet the following terms and conditions:

  1. A non-refundable $50 processing fee will be charged on a payment plan (Hawaii Revised Statutes section 231-25.5).
  2. All required tax returns must be filed. All future tax returns must be filed on time and paid in full.
  3. Taxpayers cannot incur any new liabilities while on the payment plan. If any new liabilities occur, your existing installment plan will be in default. You must request a new payment plan by contacting the Collection Branch.
  4. Interest and any applicable penalties will continue to accrue on the unpaid balance until paid in full.
  5. Any refund from taxes (state or federal) will be applied against the outstanding balance. If your refund is applied to your outstanding balance, you are still required to make your regular monthly installment payment.
  6. A state tax lien will be initiated to enter in an installment plan agreement for more than one year considering the amount of your balance due, nature of the circumstances that led to noncompliance, taxpayer’s compliance history, and all other relevant facts necessary to protect the State’s interest.
  7. Participation in this installment plan constitutes a voluntary extension of the statute of limitations on collections for the agreed upon duration of the payment plan.
  8. The monthly installment amount you requested may increase if the Department determines you have the financial ability to pay off the balance in a shorter period of time, and/or you owe additional taxes due to non-filed returns. A collector may contact you to discuss the terms of the agreement.
  9. You agree to make payments by the due date. If you are not contacted by the Department before the first payment date requested, please manually initiate an electronic payment via Hawaii Tax Online or send payment to your district office at the address shown below. If you are mailing payment to your district office, please write ‘Installment Plan,’ your Case Number and last 4 of your SSN/ FEIN on the check or money order to ensure your payment is applied to your case correctly and in a timely manner.
  10. If you cannot make your payment as scheduled, you must speak to the Department’s collector who is assigned to your collection case no later than seven (7) business days prior to the payment (settlement) date.
  11. Failure to comply with these conditions, will constitute default on your agreement and the Department may take enforcement actions such as filing a State Tax Lien, Levy, Garnishment, or referring your collection case to the Attorney General and/or private collection agency, for the entire amount you owe.

If you cannot meet these requirements, or any additional requirements established when you set up the agreement, your agreement will be in default.

Requesting a Payment Plan:

Online: You can request a Payment Plan Agreement on Hawaii Tax Online if:

  • Your unpaid balance is more than $100.00.
  • You do not have an active payment plan.
  • You are not in bankruptcy or referred to a private collection agency.
  • You do not have a pending offer in compromise with the Department.

What You Need to Apply for a Payment Plan online

  • Have an active Hawaii Tax Online account. You can create a new logon on the Hawaii Tax Online website if you do not have an account.
  • Current mailing address, phone number and email address.
  • A valid checking or savings account from a U.S. bank. Please have your bank routing number and bank account number ready.
  • Complete and prepare all supporting documents for upload if you are requesting a plan with more than 12 installments. Valid file format include jpg, jpeg, png, pdf, tif, bmp.

    Supporting Documents

    • Form CM-2 Statement of Financial Condition and Other Information for Individuals
    • Form CM-2B Statement of Financial Condition and Other Information for Corporations, Partnerships, etc.
    • Most recent 3 months of bank statements

By Paper: If you do not qualify or are unable to request a payment plan on Hawaii Tax Online, you may submit the completed Form D-100 on website at Hawaii Tax Forms (Alphabetical Listing), Request for Installment Plan Agreement to the Collection Branch at your district via mail, fax or email. Office locations and mailing addresses are listed on Form D-100. Please include all required documentations to expedite the review process.

Questions

If you have questions about setting up a new payment plan, or you would like to revise an existing payment plan, please contact us by:

  1. Emailing [email protected] with subject “I have a payment plan question”
  2. Calling the Collection Branch at your district:
    • Oahu – (808) 587-1600
    • Hawaii – (808) 974-6374
    • Kauai – (808) 274-3403
    • Maui, Molokai, Lanai – (808) 984-8511

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Page Last Updated: July 18, 2025