If you are not able to pay in full, you may be eligible for a Payment Plan Agreement.
TIP: Research and compare your options. A loan with your bank or another financial institution may offer lower interest rates and may allow you to pay more timely to avoid penalties and interest.
You can set up a Payment Plan Agreement based on the following parameters:
- Determine your Balance Owed by adding ALL of your Hawaii tax debts together. You can set up a Payment Plan Agreement if the balance owing is $10,000 or less.
- Please review these requirements carefully before you make your request.
If the balance owing is more than $10,000, please contact us to arrange a payment plan by:
1 Emailing [email protected] with subject “I have a delinquency question”
2 Calling us:
Oahu – (808) 587-1600
Hawaii – (808) 974-6374
Kauai – (808) 274-3403
Maui, Molokai, Lanai – (808) 984-8511
As part of the agreement, you must:
- Please register and visit Hawaii Tax Online https://hitax.hawaii.gov and Request a Payment Plan or Submit the completed Form D-100 via fax at 808 587-1720.
- File and pay all returns in full: You must continue to file and pay all returns in full during the term of your Payment Plan Agreement.
- Have a bank account: You must list a checking or savings account on your Payment Plan Agreement request form.
- Allow bank drafts: You must allow us to draft the scheduled payment from your bank account. A payment will be drafted immediately when your agreement is submitted. If you cannot make a scheduled payment or a payment is returned to us from your bank or financial institution, your agreement will be in default.
- File and pay estimated income taxes: You must remain current in paying estimated income taxes.
- Provide additional information, as needed: You must provide us with any additional information as it is requested. We may perform periodic reviews of your financial condition during the term of the agreement to assess continued need as well as possible jeopardy of collection. The following conditions are applicable to all installment plan agreements.
- A non-refundable $50 processing fee may be assessed on a payment plan (Hawaii Revised Statutes section 231-25.5)
- All required tax returns must be filed. All future tax returns must be filed on time and paid in full.
- Interest and any applicable penalties will continue to accrue on the unpaid balance until paid in full.
- Any refund from taxes 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.
- Generally, to avoid the filing of a State Tax Lien, an installment plan agreement must be completed within 36 months (3 years). However, a State Tax Lien may be filed, if considering the amount of the outstanding balance, nature of the circumstances that led to noncompliance, taxpayer’s compliance history, and all other relevant facts, the filing of a State Tax Lien is necessary to protect the State’s interest.
- If you fail to comply with these conditions, you will be in default on your agreement and the Department may take enforcement actions such as file a State Tax Lien, Levy, Garnishment and/or refer to a private collection agency, for the entire amount you owe.
- 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 Collection Branch representative may contact you to discuss the terms of the agreement.
- If you are not contacted by the Department before the first payment date requested, payment should be sent to your district office at the address shown below. To ensure your payment is applied to your case correctly and in a timely manner, please write ‘Installment Plan’, your Case Number and last 4 of your SSN/FEIN on the check or money order.
If you cannot meet these requirements, or any additional requirements established when you set up the agreement, your agreement will be in default.
Page Last Updated: June 30, 2022