Tax Practitioner Priority Office

Help for Tax Practitioners now available!

Verified Practitioner Registration with the Department Required (See Tax Announcement No. 2017-03).

The following persons are deemed to be representing taxpayers in a professional capacity and will be required to register and obtain a Verified Practitioner Identification Number (VPID) prior to representing taxpayers before the Department:

  1. Attorneys;
  2. Accountants;
  3. Enrolled Agents;
  4. Enrolled Actuaries – enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. § 1242 (the authority to practice before the Internal Revenue Service is limited by section 10.3(d) of Circular 230);
  5. Enrolled Retirement Plan Agents – enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)); and
  6. All other persons who represent taxpayers and receive compensation for their services.
    Please note that practitioners in the first five categories must register for a VPID regardless of whether they receive compensation for their services.

How to Register as a Verified Practitioner

Option 1 (recommended): Register as a Third Party on Hawaii Tax Online. Register & create an online account at the same time.

How to Register on HTO (PDF) 1page, 179 KB, 7/23/2021

Option 2: Complete Form PPS-12 (Rev. 2018) Verified Practitioner Registration Application.

Generally, applications take approximately 7 business days to process. After your application is approved, the Department will send you a Verified Practitioner Approval Letter with your assigned VPID. Please use your assigned VPID when completing the State of Hawaii – Department of Taxation Power of Attorney, Form N-848.

Benefits of using Hawaii Tax Online

  • 24/7 access to client’s tax accounts
  • File return(s) and make payment(s)
  • Check account balances and financial summary information
  • Send us a secure web message
    Hawaii Tax Online FAQ (PDF) 3 pages, 136 KB, 8/9/2021

How We Can Help You

We can help Verified Practitioners resolve account related issues:

  • Provide information on client’s account(s), locate payment(s), and explain DOTAX letters.
  • Help you gain access to your client’s account on Hawaii Tax Online.
  • Provide general support for your Hawaii Tax Online account.
  • Direct inquires to the appropriate office within the Department.
    A valid Power of Attorney, Form N-848 is required before we can provide client information to you.

The Tax Practitioner Priority Office cannot resolve issues outside of its scope:

  • Tax law questions
  • Appeal issues or questions
  • Accounts under audit examination
  • Accounts assigned to Collections
  • Accounts under investigation by the Criminal Investigation Unit
  • Tax clearance status or applications

Learn More

Forms

Contact Us

Phone: (808) 587-1684

Email: [email protected]

Page Last Updated: August 9, 2021