Tax Registration Section

Register as a Verified Practitioner

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. 2021) 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

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Forms

Contact Us

Phone: (808) 587-1684

Email: [email protected]

Page Last Updated: January 24, 2022