Frequently Asked Questions (FAQs)

Change of Address Form, Form ITPS-COA.

HAWAII STATE TAX COLLECTOR

Debit payments can be made for free through Hawaii Tax Online. Additional service fees apply to credit card payments.

Cash payments can be made in person by visiting our offices during normal business hours. Never mail or use our drop boxes for cash payments.

Tax forms can be downloaded and printed from our website at tax.hawaii.gov/forms. You can also file select tax returns online at Hawaii Tax Online. Hawaii Tax Online currently supports General Excise, Transient Accommodations, Withholding, Use Only, Seller’s Collection, Corporate income, Franchise, Rental Motor Vehicle, County Surcharge, and Public Service Company taxes. Beginning November 13, it will also support Individual Income, Partnership, Estate/Transfer, and Fiduciary tax types.

A: Due to the confidentiality of Social Security numbers, DOTAX issues a specific tax account number for each taxpayer that does not have a Federal Identification number. Therefore, the last four-digits of the specific tax account number, issued by DOTAX, are used on the billing notices rather than the last four digits of your Social Security number.

Insufficient checks received by DOTAX will not be redeposited.

No. The Federal POA form is not accepted in lieu of the State POA form.

In general, once an application is received, the normal turnaround time is approximately 10-15 business days. However, walk-in customers after waiting for the tax clearance process to be completed, by the Department staff, would normally receive a response at that time.

No. Hawaii will not accept Federal extension forms. The Hawaii extension forms must be used.

The personal exemption amount is $1,144 per exemption, including an additional exemption for those age 65 or older. If you are blind, deaf or totally disabled and your impairment has been certified, submit Form N-172 prior to filing your return in order to claim the disability exemption of $7,000. The disability exemption is in lieu of the $1,144 personal exemption amount.

The standard deduction amounts are as follows: Single or Married filing separately $2,200; Married filing jointly, or Qualifying widow(er) $4,400; Head of Household $3,212.

The penalty for failure to file a return on time is calculated at 5% per month, or part of a month, on the unpaid tax up to a maximum of 25%.

Interest is calculated at 2/3 of 1% per month or part of a month, on unpaid taxes and penalties beginning with the first calendar day after the date prescribed for payment, whether or not the first calendar day falls on a Saturday, Sunday or legal holiday.

No. Under our present computer system, we are unable to process tax returns filed on forms for another year. These returns will be rejected and returned to you for resubmission with the correct year form. If you need forms for a prior year, you can call our Forms Request Line at 808-587-4242 or toll-free 1-800-222-3229 if they are not available on the website.

Refund information for individual income returns can be checked at our Looking for Your Individual Refund Status page.

Please review the ACH Credit General Instructions 5 pages, 210 KB, 7/29/2019.

For more information regarding EFT you can email the Electronic Processing Section at [email protected]. For more information regarding how to make a ACH Credit payment refer to the ACH Credit General Instructions at https://tax.hawaii.gov/eservices/.

Please visit the Mandatory Electronic Filing page for detail information.

Filing state taxes and making debit payments through Hawaii Tax Online is free, but credit card payments are subject to a fee. See the forms page to see which forms are available for e-filing.

A: If your adjusted gross income was $66,000 or less, free e-filing options are available through the IRS Free File: Do your taxes for free.

Download the Adobe Reader from the Adobe website. The Adobe Reader is free. Follow the instructions to install the Adobe Reader, and you will be able to view and print all our PDF files.

Viewing and printing forms and instructions with Adobe Reader is recommended. Download Adobe Reader by clicking on the “Get Adobe Reader icon” This links to the Adobe web site, where step-by-step instructions are available. Please review the System Requirements first. The G-45 and the N-11 require Version 9.0 or higher. Version 9.0 or higher is recommended for all PDF files.

In general, no. The PDF software does allows you to type information into the form, and then print out the form including the information.

Anyone (both spouses on a joint income tax return) with one or more of the following situations and a total liability (including any tax, penalty and interest) greater than $50,000 for the calendar year:

• Tax return with penalties (i.e., late file penalty, late paid penalty, EFT, failure to e-file penalty, underpayment of estimated tax penalty, etc.).
• A citation issued by the Hawaiʻi Department of Taxation.
• Court order from a Tax Appeal Case.
• Restitution from a Criminal Investigation Case from the Hawaiʻi Department of Taxation.
• Settlement with the Hawaiʻi Department of Taxation.
• Assessment issued by the Hawaiʻi Department of Taxation.

Federal law requires the Hawaiʻi Department of Taxation to file Form 1098-F with the IRS and furnish a copy of the form to the taxpayer. The form is just for your information.

For more information about IRS Form 1098-F, please see the IRS form instructions available at the following link: www.irs.gov/forms-pubs/about-form-1098-f.