2023 Hawaii Wildfires FAQs
I. Payment and Filing Relief and Extensions:
Will tax deadlines be extended for all taxpayers?
No. The Department of Taxation (“Department”) will consider requests for extensions and requests for waivers of late payment penalties and interest on a case-by-case basis.
How do I request a waiver of penalties and interest?
If you are filing by paper, please clearly write “2023 Wildfire Relief” on the top center of the return and attach a statement with your return as to how you are adversely affected by the wildfire disaster.
If you are filing electronically, please send a message at the time of filing via Hawaii Tax Online and state how you are adversely affected by the wildfire disaster. Select message type of “I have a 2023 Wildfire Relief question…”.
Do I need to request an extension if I am unable to file my return on time?
If you have been affected by the wildfires, you may request an extension by filing your return utilizing the process outlined in Tax Announcement 2023-03 (AMENDED) or by emailing a request to the Department’s wildfire relief address: [email protected]. You may also send a message via Hawaii Tax Online with message type of “I have a 2023 Wildfire Relief question…”.
I was unable to file on time due to lack of electricity or internet as a result of the wildfires. Is that good cause for an extension request?
Yes. If you can demonstrate that you were impacted, you are eligible to request an extension or a waiver of penalties and interest.
What if I have a unique circumstance and the IRS has already granted me an extension to complete a specific task, such as a 1031 like-kind exchange of real property?
If the Hawaiʻi Department of Taxation determines that Hawaiʻi law conforms to the relevant section of the Internal Revenue Code, an extension may be available for State purposes as well and will be examined on a case-by-case basis. Please email your request to the Department’s Wildfire Relief address: [email protected].
How long will relief be available? When will the Department stop considering relief requests?
The Department will consider relief requests as long as the Director determines is necessary to respond to the impact of the wildfires.
How do I request relief if I owe taxes but am not in collections?
Taxpayers may request an extension of time to pay owed taxes by emailing the Department’s Wildfire Relief address: [email protected]. You may also send a message via Hawaii Tax Online with message type of “I have a 2023 Wildfire Relief question…”.
Do I need to pay estimated taxes?
Yes, estimated tax payments are still required. If you are experiencing difficulty making estimated tax payments due to the impacts of the 2023 wildfires, you may request an extension of time to pay through the methods discussed above.
II. Collections Relief and Extensions:
Is there any relief for taxpayers impacted by the Maui and Hawai‘i wildfires who are already under an installment payment agreement with the Department?
Yes. Taxpayers may be eligible to defer payments during the disaster period. After this postponement period has ended, the installment agreement will be reinstated (without any fees). The taxpayer will be required to resume making payments in accordance with the terms of their installment payment plan. Please contact your assigned collector for more information. If you do not have a contact number or email for your assigned collector, please contact the appropriate office and request a call back and/or contact information for your assigned collector.
- Maui District Office (808) 984-8500
- Hawai‘i District Office (808) 974-6321
Is there any relief for taxpayers impacted by the Maui and Hawai‘i wildfires who may be subject to a wage garnishment?
Yes. Please contact your assigned collector for more information. If you do not have a contact number or email for your assigned collector, please contact the appropriate office and request a call back and/or contact information for your assigned collector.
- Maui District Office (808) 984-8500
- Hawai‘i District Office (808) 974-6321
Is there any relief for taxpayers impacted by the Maui and Hawai’i wildfires who may have a property lien?
Although the Department will not be releasing property liens at this time, Taxpayers may still benefit from other forms of relief, such as a waiver of interest during the disaster period. Please contact your assigned collector to discuss other possible forms of relief.
III. Taxability and Deduction Questions:
What losses am I able to deduct on my tax returns?
Taxpayers should consult with their tax professional or the IRS regarding the deductibility of losses on their federal returns. For purposes of Hawaiʻi income tax, the Department conforms to section 165 of the Internal Revenue Code, which is covered by Internal Revenue Service Publication 547. Please see Tax Announcement 2023-03, section II, for information concerning casualty loss claims.
Is relief that I receive taxable?
This will depend upon who provided the relief and what it was used for. Please see Tax Announcement 2023-03, section IV, for information concerning disaster relief payments.
Are donations relating to the wildfire tax deductible?
Donations made to registered nonprofit organizations and qualified organizations are tax deductible. Proof of the donation will be required to claim the donation. Donations made to individuals or unregistered organizations are not tax deductible.
IV. Questions and Contact Information:
Where will Departmental notices be sent?
All notices are sent to the taxpayer’s last known address on file. Please update the Department with any changes to your address information. You can also subscribe to email notifications of new Department Announcements at the Department website. The subscription box is found at the bottom of the home page for the Department of Taxation; “Subscribe to our Notifications.” https://tax.hawaii.gov
How can I update my address with the Department of Taxation?
Taxpayers can submit form ITPS-COA, the Department’s Change of Address Form, to update their address on file. The Form can be located at https://files.hawaii.gov/tax/forms/2018/itpscoa_i.pdf. Taxpayers may also update their information via Hawaii Tax Online.
How can I get a copy of my previously-filed tax returns?
You can use Form L-72 to request a copy of your previously-filed tax return. Generally, there is a $1.00 copy fee for each page of a return. The fee will be waived if “2023 Wildfire Disaster” is noted at the top of the request. The Form can be found at https://files.hawaii.gov/tax/forms/2018/l72_i.pdf
What about my federal taxes?
For additional information, please see “FAQs for Disaster Victims” on the IRS website: https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims
Whom can I contact if I have additional questions?
Please send an email to [email protected] or send a message via Hawaii Tax Online with message type of “I have a 2023 Wildfire Relief question…”. For general inquiries, you may call the Maui District Office at (808) 984-8500 or the Hawai‘i District Office at (808) 974-6321.