Fiduciary (Trust and Estate) Income Tax

Fiduciary (Trust and Estate) Income Tax Forms
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
L-72 Request for Copies of Hawaii Tax Return Rev. 2024
L-80 Tracer Request For Tax Year ______ Rev. 2025
L-82 Refund Change Request for Tax Year ______ Rev. 2025
N-40 Fiduciary Income Tax Return Rev. 2025 Rev. 2025 Prior
Sch. AMD Explanation of Changes on Amended Return Rev. 2018
N-40 Sch. D Capital Gains & Losses (Form N-40) Rev. 2025 Prior
Sch. D1 Sales of Business Property Rev. 2025 Rev. 2025 Prior
N-40 Sch. J Trust Allocation of an Accumulation Distribution (Form N-40) Rev. 2025 Prior
Sch. J Supplemental Annuities Schedule Rev. 2025 Prior
N-40 Sch. K1 Beneficiary’s Share of Income, Deductions, Credits, etc. Rev. 2025 Prior
N-40 T Allocation of Estimated Tax Payments To Beneficiaries Rev. 2025 Prior
N-109 Application for Tentative Refund from Carryback of Net Operating Loss (Other Than Corporation) Rev. 2024
N-152 Tax on Lump-Sum Distributions Rev. 2025 Rev. 2025 Prior
N-158 Investment Interest Expense Deduction Rev. 2025 Prior
N-163 Fuel Tax Credit for Commercial Fishers – Individual Rev. 2024
N-312 Capital Goods Excise Tax Credit Rev. 2025 Rev. 2020
N-323 Carryover of Tax Credits Rev. 2025 Rev. 2024
N-330 School Repair and Maintenance Tax Credit Rev. 2025 Rev. 2024
N-338 Recapture of the Tax Credit for Flood Victims Rev. 2018
N-340 Motion Picture, Digital Media, and Film Production Tax Credit Rev. 2024 Rev. 2022
N-342 Renewable Energy Technologies Income Tax Credit for Systems Placed in Service on or after July 1, 2009 Rev. 2025 Rev. 2025
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. 2025 Rev. 2025
N-344 Important Agricultural Land Qualified Agricultural Cost Tax Credit Rev. 2023 Rev. 2020
N-405 Tax on Accumulation Distribution of Trusts Rev. 2025 Prior
N-586 Tax Credit for Low-Income Housing Rev. 2025 Rev. 2024
N-756 Enterprise Zone Tax Credit Rev. 2025 Rev. 2022
N-756A Information Statement Concerning the Enterprise Zone Tax Credit Rev. 2018
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. 2024 Rev. 2025
N-884 Credit for Employment of Vocational Rehabilitation Referrals Rev. 2025
Attention Users:

Want to look up a form by its number? Please see our Hawaii Tax Forms (Alphabetical Listing).

The Department of Taxation’s forms and instructions, as well as many brochures, newsletters, and reports are provided as pdf files.

Get Adobe Reader badgeViewing and printing forms and instructions, requires Adobe Reader. Download a free 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.

To request a form by mail or fax, you may call our Taxpayer Services Form Request Line at 808-587-4242 or toll-free 1-800-222-3229.

To ensure your privacy, a “Clear Form” button has been placed on all current writable forms. If you are working on a public or a shared computer, after filling out your tax information and printing your form, please click on the “Clear Form” button to clear all tax information from the form.

Hint: If you experience trouble accessing any of the forms on-line, right-click on the link to save the file to your hard drive. Please see our FAQs for assistance, or for more information about pdf files.

Page Last Updated: December 31, 2025