Offer in Compromise

Feb 23, 2022

Offer in Compromise By law, taxes should be paid in full and on time. When that is not possible, other options may be available. For example, a payment plan in which the amount due (plus any penalty and interest that is charged after the filing deadline) is paid in...

A quarter of all gross receipts in Hawaii are exempted from the GET

Jan 1, 2022 | Tax Research Insights

The top five exemptions account for 60% of all exemptions claimed. The General Excise & Use Tax (GET), which is a very broad gross receipts tax, is the largest tax type in Hawaii. GET is a tax on income from almost all business activities, including wholesaling,...

Licensing Information

Jun 20, 2019

Licensing Information Businesses operating in Hawaii are required to register with the Department to obtain a license, permit, certificate registration, or exemption, (all generally referred to by the Department as a “license”). The table below summarizes by type of...

Prior Year Forms

Nov 7, 2018

Prior Year Forms Hawaii Tax Forms (Alphabetical Listing) Form ITPS-COA – Change of Address (Rev. 2018) Please select a letter to view a list of corresponding forms. F |G | H | M | N | R | S | T | U | Tax Forms Beginning with F Form No. Name Instructions e-File...

Letter Rulings

Dec 4, 2013

Letter Rulings FIVE MOST RECENT: [ 2021-01 ] [ 2019-01 ] [ 2018-01 ] [ 2013-02 ] [ 2013-01 ] Act 105, SLH 2011 Letter rulings on Act 105, SLH 2011 Number Date Title/Description 2013-02 April 3, 2013 Act 105, SLH 2011,...