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• Hawaii Tax ID Number Changes
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• Taxpayer Advocate Office
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• County Surcharge on General Excise and Use Tax
• Report Tax Violations
• Council on Revenues
• Tax Review Commission 2020-2022

E-Services Information

Tax Forms and Publications

Forms

• Hawaii Tax Forms by Form Number (Alphabetical Listing)
• Hawaii Tax Forms by Category (Individual, Income, Business Forms, General Excise, etc.)
• Where to Mail Your Tax Returns
• Individual Tax Tables For Taxable Years Beginning After December 31, 2017
• Form Errors

Publications

• Outline of the Hawaii Tax System as of July 1, 2024 5 pages, 176 KB, 11/25/2024
• Booklet A Employer’s Tax Guide (Rev. 2024) 117 pages, 1,225 KB, 12/4/2024

Guidelines for Reproduced and Substitute Paper Tax Forms

News and Announcements

• Tax Announcements
• News Releases
• Pending Offers in Compromise
• Hawaii Tax News (Archives)

Tax Law and Guidance

• Hawaii Taxpayers Bill of Rights (PDF) 2 pages, 405 KB, Revised July 2022
• Tax Brochures
• Tax Law and Rules
• Tax Information Releases (TIRs)
• Tax Facts
• Attorney General Opinions
• Letter Rulings
• Digest of Tax Measures
• Unreported Tax Court Decisions
• Tax Audit Guidelines
• Memorandums

Hawaii Tax Information

Individual Tax Information

• Withholding Tax – For Employees
• Renewable Energy Technologies Income Tax Credit (RETITC) – HRS §235-12.5
• Earned Income Tax Credit (EITC) (PDF)
• Child and Dependent Care Credit (PDF)
• Food/Excise Tax Credit (PDF)

Business Tax Information

• General Excise Tax (GET) Information
• County Surcharge on General Excise and Use Tax
• Withholding Tax – For Employers
• Licensing Information
• Mandatory Electronic Filing
• Mandatory Electronic Payment (EFT)
• Tax Clearance Certificates
• Loan-Out Company General Excise Tax (GET) Withholding Payment (PDF)
• Pass-Through Entity (PTE) Taxation
• Rental Collection Agreement (RCA)
• Renewable Energy Technologies Income Tax Credit (RETITC) – HRS §235-12.5
• State Authorized Multi-Level Marketing Agreements

General Information

• State of Hawaii Taxation Board of Review
• Annual Tax Workshops
• Special Enforcement Section

Reports & Data

• Annual Reports
• Current Monthly Tax Reports
• Data Dashboards
• Council on Revenues
• Tax Review Commission
• Tax Research Insights

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