Hawaii Tax Forms (Alphabetical Listing)

Form ITPS-COA – Change of Address (Rev. 2018)

Please select a letter to view a list of corresponding forms.

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Tax Forms Beginning with A

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
A-6	Tax Clearance Application	Rev. 2019		Rev. 2022
A-7	Request for a Ruling			Rev. 2016
AA-1	Appeal Application	Rev. 2017		Rev. 2017
AA-5	Board of Review (BOR) Appeal Withdrawal Notice			Rev. 2023

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Tax Forms Beginning with B

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
BB-1 Packet	State of Hawaii Basic Business Application, Instructions and Payment Vouchers Contains BB-1 (Rev. 2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023).			Rev. 2023	Rev. 2023
BOR-1	Notice of Appeal, Taxation Board of Review			2024

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Tax Forms Beginning with D

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
D-30	Personal Assessment/Liability Questionnaire			2022
D-37	Notice of Mortgage, Pledge, or Purchase			Rev. 2018
D-100	Request for an Installment Plan Agreement			Rev. 2021
D-160	Deposit in the Nature of a Cash Bond			2020

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Tax Forms Beginning with F

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
F-1	Franchise Tax Return	Rev. 2023		Rev. 2023		Prior
FP-1	Franchise Tax or Public Service Company Tax Installment Payment Voucher			Rev. 2023

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Tax Forms Beginning with G

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
G-6	Information Required To File For An Exemption From General Excise Taxes	Rev. 2021			Rev. 2020
G-6S	OBSOLETE – Application for Exemption from General Excise Taxes (Short Form) no longer accepted. Please refer to Information Required To File For An Exemption From General Excise Taxes.
G-8A	Report of Bulk Sale or Transfer			Rev. 2019
G-15	Information Return for Unlicensed Contractors on Federal Construction Projects			Rev. 2016
G-17	Resale Certificate General Form 1			Rev. 2016
G-18	Resale Certificate General Form 2			Rev. 2016
G-19	Resale Certificate Special Form			Rev. 2016
G-20	Certification For Marketplace Transactions			Rev. 2022
G-26	Use Tax Return – Imports for Consumption	Rev. 2022		Rev. 2019
G-27	Motor Vehicle Use Tax Certification			Rev. 8/2019
G-27A	Motor Vehicle Use Tax Certification – Affidavit in Support of a Claim for Exemption from Use Tax for a Motor Vehicle Transferred as a Gift (Attach to Form G-27)			2004
G-37	General Excise/Use Tax Exemption For Certified or Approved Housing Projects			Rev. 2023
G-37 Sch. A	General Excise/Use Tax Exemption For Certified or Approved Housing Projects Schedule A – List of Unlicensed Suppliers and Subcontractors			Rev. 2016
G-45	Periodic General Excise / Use Tax Return Use Rev. 2023 form for taxable periods beginning on or after January 1, 2024. CAUTION: Fillable form generates a taxpayer specific 2D barcode. Please do not copy and reproduce for mass distribution.	Rev. 2023 Video Tutorial		Rev. 2023	Rev. 2023	Prior
Sch. GE (Form G-45/G-49)	General Excise / Use Tax Schedule of Exemptions and Deductions Excel Workbook of the General Excise Tax Exemptions/Deductions by Activity Code as of November 6, 2023 (XLSX)			Rev. 2023	Rev. 2023
G-45 OT	Instructions for filing a ONE TIME USE General Excise / Use Tax Return (G-45)	Rev. 2023
G-49	Annual Return & Reconciliation of General Excise / Use Tax Return Use Rev. 2023 form for tax years ending on or after January 1, 2024.	Rev. 2023 Video Tutorial		Rev. 2023	Rev. 2023	Prior
G-50	General Excise Branch License Maintenance Form			Rev. 2021
G-61	Export Exemption Certificate			Rev. 2019
G-65	OBSOLETE – Disability Deduction Worksheet (Rev. 2006). No longer needed. See G-45 Part I line 6.
G-71	General Excise Sublease Deduction Certificate			Rev. 2019
G-72	Sublease Deduction Worksheet			Rev. 2020
G-75	Schedule of Assignment of General Excise/Use Taxes by Districts			Rev. 2023	Rev. 2023	Prior
G-81	Wholesale Amusements Deduction Worksheet			Rev. 2019
G-82	Certificate For Sales of Services and Amusements Which Qualify as Wholesale Transactions			Rev. 2016
GEW-TA-RV-1	Notification of Cancellation of Tax Licenses and Tax Permits			Rev. 2022
GEW-TA-RV-6	Application For Extension of Time to File the GE/Use Tax Annual Return & Reconciliation (Form G-49), the TA Tax Annual Return & Reconciliation (Form TA-2), or the RVST Annual Return & Reconciliation (Form RV-3)			Rev. 2022

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Tax Forms Beginning with H

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
HW-2	Statement of Hawaii Income Tax Withheld and Wages Paid			Rev. 2020
HW-3	OBSOLETE – Employer’s Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages (For Calendar Years Prior to January 1, 2020, see Prior Year versions)					Prior
HW-4	Employee’s Withholding Allowance and Status Certificate			Rev. 2022
HW-6	Employee’s Statement to Employer Concerning Non-Residence in the State of Hawaii	Rev. 2023		Rev. 2023
HW-7	Exemption from Withholding on Nonresident Employee’s Wages			Rev. 2023
HW-14	Periodic Withholding Tax Return IMPORTANT NOTE: Supplemental returns will not be accepted. If changes need to be made to a return already submitted, please file an amended return for that filing period.	Rev. 2022		Rev. 2022	Rev. 2022	Prior
HW-16	Dependent Care Provider’s Identification and Certification			Rev. 2016
HW-26	OBSOLETE – Application for Extension of Time for Filing Employer’s Return & Reconciliation
HW-30	Employer’s Annual Transmittal of Hawaii Income Tax Withheld from Wages IMPORTANT NOTE: For paper filings of HW-2/W-2s ONLY. Do NOT send payment with your HW-30, it is not a return.	Rev. 2022		Rev. 2022	Rev. 2022

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Tax Forms Beginning with I

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
ITPS-COA	Change of Address			Rev. 2018

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Tax Forms Beginning with M

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
M-2	Certificate of Retail Sales of Liquid Fuel	Rev. 7/2020		Rev. 7/2020		Prior
M-6	Hawaii Estate Tax Return	Rev. 2023		Rev. 2022		Prior
	Estate and Transfer Tax, Federal Forms 706, 706-NA, 706-GS(D), and 706-GS(T)
M-6A	Request for Release to be Filed for Decedents Dying After June 30, 1983			Rev. 2021
M-6GS	Hawaii Generation-Skipping Transfer Tax Return			Rev. 2020		Prior
	Estate and Transfer Tax, Federal Forms 706, 706-NA, 706-GS(D), and 706-GS(T)
M-18	Combined Monthly Return of Liquor Tax and Report of Wine Gallons and Dollar Volume of Taxable Sales or Uses			Rev. 2022
M-19	Cigarette and Tobacco Products Monthly Tax Return	Rev. 2023		Rev. 2023		Prior
M-20A	Monthly Return of Liquid Fuel Tax (State and County) and Environmental Response, Energy, and Food Security Tax	Rev. 7/2020		Rev. 2020		Prior
M-22	Quarterly Tax Return for Additional Fuel Taxes Due	Rev. 7/2020		Rev. 2020		Prior
M-36	Quarterly Combined Claim for Refund of Fuel Taxes under Chapter 243, HRS	Rev. 2022		Rev. 7/2020		Prior
M-38	Exemption Certificate for Diesel Oil and Alternative Fuel Used Off Public Highways – Effective July 1, 2019			Rev. 2019
M-68	Application for Extension of Time to File Hawaii Estate Tax Return or Hawaii Generation-Skipping Transfer Tax Return and/or Pay Hawaii Estate (and Generation-Skipping Transfer) Taxes			Rev. 2021
M-100A	Application to Purchase Cigarette Tax Stamps			Rev. 2022
M-100B	Authorization to Order and Receive Cigarette Tax Stamps			Rev. 2019
M-103	Transfer of Cigarette Tax Stamps			Rev. 2022
M-104	Export Exemption Certificate for Cigarette and Tobacco Taxes			Rev. 2019
M-105	Schedule of Imported Foreign Cigarettes to Which Hawaii Cigarette Tax Stamps Have Been Affixed			Rev. 2022
M-106	Request for Refund of Unused Cigarette Tax Stamps			Rev. 2022
M-110	Cigarette and Tobacco Products Tax Return – Imports of Cigarettes and Tobacco Products for Consumption	Rev. 2023		Rev. 2023		Prior

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Tax Forms Beginning with N

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
N-1	OBSOLETE – Declaration of Estimated Income Tax for Individuals. Use Form N-200V. See Tax Facts 2019-3.
N-2	Individual Housing Account			Rev. 2018
N-3	OBSOLETE – Declaration of Estimated Income Tax for Corporations and S Corporations. Use Form N-201V.
N-4	Statement of Withholding for a Nonresident Shareholder of an S Corporation			Rev. 2020
N-5	OBSOLETE – Declaration of Estimated Income Tax for Estates and Trusts. Use Form N-201V.
N-11	Individual Income Tax Return (Resident Form) CAUTION: Fillable form generates a taxpayer specific 2D barcode. Please do not copy and reproduce for mass distribution.	Rev. 2023		Rev. 2023	Rev. 2023	Prior
N-11SF	Simplified Individual Income Tax Return (Resident Form)	2023		2023	2023
N-13	OBSOLETE Individual Income Tax Return. For 2016, use the N-11.					Prior
N-15	Individual Income Tax Return (Nonresidents and Part-Year Residents)	Rev. 2023		Rev. 2023	Rev. 2023	Prior
N-20	Partnership Tax Return	Rev. 2023		Rev. 2023		Prior
N-20 Sch. D	Capital Gains & Losses (Form N-20)			Rev. 2023		Prior
N-20 Sch. K1	Partner’s Share of Income, Credits, Deductions, etc. (Form N-20)	Rev. 2023		Rev. 2023		Prior
N-20 Sch. O&P	Schedules O and P (From N-20) Allocation and Apportionment of Income			Rev. 2020
N-30	Corporation Income Tax Return	Rev. 2023		Rev. 2023		Prior
N-30 Sch. D	Capital Gains and Losses (Form N-30 / N-70NP)			Rev. 2018		Prior
N-30 Sch. O	Allocation and Apportionment of Income (Form N-30)	Rev. 2020		Rev. 2018		Prior
N-30 Sch. P	Apportionment Formula (Form N-30)	Rev. 2020		Rev. 2020		Prior
N-35	S Corporation Income Tax Return	Rev. 2023		Rev. 2023		Prior
N-35 Sch. D	Capital Gains and Losses and Built-in Gains (Form N-35)			Rev. 2023		Prior
N-35 Sch. K1	Shareholder’s Share of Income, Credits, Deductions, etc.	Rev. 2023		Rev. 2023		Prior
N-35 Sch. NS	Hawaii S Corporation Agreement of Nonresident Shareholder			Rev. 2018
N-40	Fiduciary Income Tax Return	Rev. 2023		Rev. 2023		Prior
N-40 Sch. D	Capital Gains & Losses (Form N-40)			Rev. 2023		Prior
N-40 Sch. J	Trust Allocation of an Accumulation Distribution (Form N-40)			Rev. 2023		Prior
N-40 Sch. K1	Beneficiary’s Share of Income, Deductions, Credits, etc.			Rev. 2023		Prior
N-40 T	Allocation of Estimated Tax Payments To Beneficiaries			Rev. 2023		Prior
N-66	Real Estate Investment Mortgage Conduit Income Tax Return	Rev. 2023		Rev. 2023		Prior
N-66 Sch. Q	Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation (Form N-66)			Rev. 2017		Prior
N-70NP	Exempt Organization Business Income Tax Form	Rev. 2023		Rev. 2023		Prior
N-70 Sch. D	Capital Gains and Losses (Form N-30 / N-70NP)			Rev. 2018		Prior
N-103	Sale of Your Home	Rev. 2023		Rev. 2023		Prior
N-109	Application for Tentative Refund from Carryback of Net Operating Loss (Other Than Corporation)			Rev. 2023
N-110	Statement of Person Claiming Refund Due a Deceased Taxpayer			Rev. 2018
N-139	Moving Expenses with Instructions			Rev. 2023
N-152	Tax on Lump-Sum Distributions	Rev. 2023		Rev. 2023		Prior
N-158	Investment Interest Expense Deduction			Rev. 2023		Prior
N-163	Fuel Tax Credit for Commercial Fishers – Individual			Rev. 2020
N-168	Income Averaging for Farmers and Fisherman	Rev. 2023		Rev. 2023		Prior
N-172	Claim for Tax Exemption by Person with Impaired Sight or Hearing or by Totally Disabled Person and Physician’s Certification	Rev. 2020		Rev. 2020
N-196	Annual Summary and Transmittal of Hawaii Annual Information Returns			Rev. 2020
N-200V	Individual Income Tax Payment Voucher			Rev. 2019	Rev. 2019	Prior
N-201V	Business Income Tax Payment Voucher			Rev. 2019	Rev. 2019	Prior
N-210	Underpayment of Estimated Tax by Individuals, Estates and Trusts	Rev. 2023		Rev. 2023		Prior
N-220	Underpayment of Estimated Tax by Corporations and S Corporations	Rev. 2023		Rev. 2023		Prior
N-288	Hawaii Withholding Tax Return for Dispositions by Nonresident Persons of Hawaii Real Property Interests			Rev. 2023
N-288A	Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests			Rev. 2023
N-288B	Application for Withholding Certificate for Dispositions by Nonresident Persons of Hawaii Real Property Interests			Rev. 2019
N-288C	Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests			Rev. 2022
N-289	Certification for Exemption from the Withholding Tax on the Disposition of Hawaii Real Property Interests			Rev. 2019
N-303	Authorization and Consent of Subsidiary Corporation to be Included In a Consolidated Income Tax Return			Rev. 2017
N-304	Affiliations Schedule			Rev. 2017
N-305	Application for International Carriers of Foreign Countries Claiming Exemptions Under Section 235-7(a)(8), HRS			Rev. 2017
N-309	Corporation Application for Tentative Refund from Carryback of Net Operating Loss			Rev. 2023
N-310	Multistate Compact Short Form Return			Rev. 2020
N-311	Refundable Food/Excise Tax Credit			Rev. 2023
N-312	Capital Goods Excise Tax Credit	Rev. 2023		Rev. 2020
N-323	Carryover of Tax Credits	Rev. 2023		Rev. 2023
N-325	Historic Preservation Income Tax Credit	Rev. 2023		2020
N-330	School Repair and Maintenance Tax Credit	Rev. 2023		Rev. 2020
N-338	Recapture of the Tax Credit for Flood Victims			Rev. 2018
N-340	Motion Picture, Digital Media, and Film Production Tax Credit	Rev. 2023		Rev. 2022
N-342	Renewable Energy Technologies Income Tax Credit for Systems Placed in Service on or after July 1, 2009	Rev. 2023		Rev. 2020
N-342A	Information Statement Concerning Renewable Energy Technologies Income Tax Credit For Systems Installed and Place In Service On Or After July 1, 2009			Rev. 2020
N-342B	Composite Schedule For Form N-342A	Rev. 2017		Rev. 2020
N-342C	Composite Schedule For Form N-342	Rev. 2017		Rev. 2020
N-344	Important Agricultural Land Qualified Agricultural Cost Tax Credit	Rev. 2023		Rev. 2020
N-346	Tax Credit for Research Activities			Rev. 2020
N-346A	Certified Statement of Research and Development Costs Incurred By a Qualified High Technology Business (QHTB) and Claim of the Tax Credit for Research Activities	Rev. 2021		Rev. 2021
N-348	Capital Infrastructure Tax Credit			Rev. 2023
N-352	OBSOLETE – Renewable Fuels Production Tax Credit
N-354	OBSOLETE – Organic Foods Production Tax Credit
N-356	Earned Income Tax Credit			Rev. 2023
N-358	Healthcare Preceptor Income Tax Credit			Rev. 2023
N-360	Renewable Fuels Production Tax Credit (For Tax Years Beginning After 12/31/21)	Rev. 2023		2022
N-362	Pass-Through Entity Tax Credit			2023
N-362E	Pass-Through Entity Tax Election			2023
N-379	Request for Innocent Spouse Relief	Rev. 2012		Rev. 2018
N-405	Tax on Accumulation Distribution of Trusts			Rev. 2023		Prior
N-586	Tax Credit for Low-Income Housing	Rev. 2023		Rev. 2023
N-615	Computation of Tax for Children Under Age 14 Who Have Investment Income of More than $1,000	Rev. 2023		Rev. 2023		Prior
N-755	Application for Automatic Extension of Time to File Franchise or Public Service Company Tax			Rev. 2019
N-756	Enterprise Zone Tax Credit	Rev. 2023		Rev. 2022
N-756A	Information Statement Concerning the Enterprise Zone Tax Credit			Rev. 2018
N-814	Parent’s Election to Report Child’s Interest and Dividends			Rev. 2023		Prior
N-848	Power of Attorney Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.	Rev. 2022		Rev. 2022
N-884	Credit for Employment of Vocational Rehabilitation Referrals			Rev. 2023

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Tax Forms Beginning with R

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
RV-2	Periodic Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax	Rev. 2023		Rev. 2023		Prior
RV-3	Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Annual Return and Reconciliation	Rev. 2023		Rev. 2023		Prior

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Tax Forms Beginning with T

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
TA-1	Periodic Transient Accommodations Tax Return	Rev. 2022		Rev. 2022	Rev. 2022	Prior
TA-2	Transient Accommodations Tax Annual Return & Reconciliation	Rev. 2023		Rev. 2022	Rev. 2022	Prior
TA-42	Transient Accommodations Tax – Time Share Occupancy Worksheet – Calculation of Total Fair Market Rental Value			Rev. 2018
TMR-12	Application for Tax Matters Representative Identification Number			Rev. 2022

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Tax Forms Beginning with U

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
U-6	Public Service Company Tax Return, Calendar Year 2024	Rev. 2023		Rev. 2023		Prior

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Tax Forms Beginning with V

Form No.	Name	Instructions	e-File	Fillable	Hand Writeable	Prior Years
VP-1	Tax Payment Voucher			Rev. 2022	Rev. 2022
VP-1TP	OBSOLETE – Miscellaneous Fee Payment Voucher. Log into your Hawaii Tax Online account to renew your permits.
VP-2	Miscellaneous Taxes Payment Voucher			Rev. 2023

See also:

• Individual Tax Tables and Rate Schedules After December 31, 2017
• Form Errors

Page Last Updated: September 17, 2024