Hawaii Tax News
Volume 1, Number 4

State of Hawaii ! Department of Taxation

Conformity To
Federal Tax Changes

T

he Department of Taxation reviewed theTaxpayer Relief Act of 1997, the Balanced
Budget Act of 1997, and the Taxpayer
Browsing Protection Act of 1997 in order to determine thefederal tax provisions that will be included in the
Department’s annual conformity bill that will be
introduced in the 1998 Hawaii legislature.
A draft digest regarding conformity to federal tax
changes was sent to any practitioner on our Practitioner
Forum mailing list upon request. Any other practitioner orinterested party can request a copy of the most recent
version of the digest.
In the conformity bill, the Department intends to takethe following positions on these important items:! Long-term capital gains treatment: (Internal
Revenue Code (IRC) section 1(h) as amended)
Conform to the holding period for long-term capitalgain treatment of more than 12 months on sales ordispositions of capital assets before July 29, 1997, andthe holding period of more than 18 months for sales ordispositions occurring after July 28, 1997. The
Department also will conform to the other provisions
in this IRC subsection except for the federal capitalgain tax rates. Depending on how the Economic
Revitalization Task Force recommendations arereceived, capital gains rates may be reduced.
! Sale of principal residence: (IRC sections 121 and1034) Conform to the individual exclusion up to$250,000 ($500,000 married individuals filing jointly)
on the sale of a principal residence owned andoccupied for at least two of the five years before thesale or disposition.
While this may be the Department’s position in theconformity bill, the final decision regarding conformity ismade by the Legislature. While Hawaii usually recognizes
the same effective dates that are recognized under thefederal law, the conformity bill is not passed by theLegislature until well into the tax filing season. None ofthe provisions contained in the new federal law will bereflected on the Hawaii state tax returns for 1997. A
taxpayer, therefore, should either (1) file an extension of

WINTER 1997

time to file a 1997 Hawaii tax return or (2) file a return
based upon the law then in effect (before the conformity
bill has passed) and file an amended tax return after theconformity bill is enacted into law. 3

Compliance
Division ChiefR

onald Randall is the Department’s new
Taxation Compliance Administrator. Mr.
Randall assumed this position on October 27,
1997. He is responsible for the direction of thecomprehensive and uniform statewide complianceprogram. With assistance from his technical coordinatorsand returns classifying officer, Ron oversees theCompliance Division that consists of the Field Audit
Branch, Office Audit Branch, and Collection Branch on
Oahu, and all functions on the neighbor island district
offices.
Ron joined the Department of Taxation as an Income
Tax Specialist V, Income Technical Office in March,(See Division Chief, Page 2)

IN THIS ISSUE
Conformity To Federal Tax Changes . . . . . 1
Compliance Division Chief . . . . . . . . . . . . . 1
The Direct Line . . . . . . . . . . . . . . . . . . . . . 2
Major Changes To 1997 Tax Forms . . . . . . 2
1997 Tax Information CD-ROM . . . . . . . . . 3
Expanded Forms By Fax Service . . . . . . . . 4
Hawaii District Workshop Report . . . . . . . . 4
Year-End Workshop Report . . . . . . . . . . . . 4
Jail Term For Tax Evader . . . . . . . . . . . . . 4First Quarter State Tax Collections . . . . . . 4
Staggered Mailing For Booklets . . . . . . . . . 5
Recently Issued Tax Publications . . . . . . . 5
Pending Tax Publications . . . . . . . . . . . . . 5
1997 Tax Year CD-ROM Order Form . . . . . 6
List of 1997 Hawaii Tax Forms
Available By Fax . . . . . . . . . . . . . . . . . . . . 7

Page 2

Hawaii Tax News

Winter 1997

The Direct Line F! Can no longer be used to file part-year resident
returns.

By Director Ray K. Kamikawa

Form N-15, Nonresident and Part-Year Resident Tax
Return! Act 281, Session Laws of Hawaii 1997, requires
nonresidents and part-year residents to calculate
Hawaii income taxes as if they were a Hawaii resident.
To determine Hawaii tax liability, the tax on total
taxable income (tax calculated as if the nonresident or
part-year resident were a Hawaii resident) is
multiplied by the ratio of Hawaii adjusted grossincome to total adjusted gross income from all
sources.
! At the top of Form N-15, the applicable box toindicate whether the taxpayer is a nonresident or partyear resident must be checked. If a box is notchecked, the return may be processed incorrectly
which may result in a delay.
! If the taxpayer is a part-year resident, the period of
Hawaii residency must be filled in on the line which
begins “or other tax year beginning. . .” If notcompleted, any claims for the food tax credit or thecredit for low-income household renters will bedisallowed.
! As in prior years, Form N-15 has two columns toreport income and adjustments to income - Column A(total income) and Column B (Hawaii income).
! Once a taxpayer’s adjusted gross income isdetermined, the computation to figure taxable income
continues using total income and deduction amounts
from Column A. Itemized deductions are calculated asif the taxpayer was a full-year resident.
! Tax credits that only may be claimed by residentYou will be receiving this issue when our tax
package will be about finalized for delivery to
the Legislature, including our input into the
Economic Revitalization Task Force recommendations.
We will try to keep you advised of the package anddevelopments, but with the hectic Legislative schedule,
no promises can be made. It is in your interest to keep
abreast of these developments and provide testimony if
you can. Some of you have volunteered to help testify on
bills (e.g., Tax-1 conformity) and for that I thank you.
Included in this issue is our version of a customer
survey, seeking your views on our taxpayer services.
Please take the time to complete this survey and return it
to us. 3

Division Chief(From Page 1)

1980. He was promoted to Tax Assessor, Office Audit
Branch, Audit Division in August, 1987, and has held thisposition up to the current time. In November, 1995, Ron
was temporarily assigned to Acting Chief of the Field
Audit Branch. He assumed the role of Acting Taxation
Compliance Administrator in April, 1997. In addition to
performing the duties of these various positions, Ron has
served on many departmental projects.
With his wealth of experience in tax management, welook forward to the informed and skillful leadership he willbring to the Compliance Division. One of Mr. Randall’s
top priorities is to instill in his employees the importanceof being open with taxpayers and to help facilitate business
transactions. Mr. Randall believes that taxpayer educationand service is the best way to foster compliance in a selfassessment tax system. 3

Major Changes To
1997 Tax Forms

H

awaii tax forms have been revised to reflect
recent tax law changes and to simplify thefiling of certain tax forms. The mostsignificant changes are as follows:
Form N-12, Resident Tax Return! For resident taxpayers who do not file federal returns.

(See 1997 Tax Forms, Page 3)

The Hawaii Tax News is a publication of the State of
Hawaii, Department of Taxation.
Director:
Editors:
Address:

Telephone:
Fax:
Website:Forms by Fax:
Consumer Dial:

Ray K. Kamikawa
Lynne Kuroda & Cathleen Tokishi
Princess Ruth Keelikolani Building
830 Punchbowl Street, Room 220
Honolulu, HI 96813-5094
808-587-1577
808-587-1488
http://www.hawaii.gov/tax/tax.html
808-587-7572 or 1-800-222-7572
808-587-1234 (message 7700)

Winter 1997

Hawaii Tax News

1997 Tax Forms(From Page 2)

taxpayers appear on the form since the form is now
used by part-year residents. The instructions for eachtax credit should be read carefully to ensure that a
taxpayer claims only the tax credits to which the
taxpayer is entitled.
! Schedules A, B, and D for Form N-15 have been
replaced with worksheets in the instruction booklet. In
prior years, Schedules B and D were used to computeamounts to enter in Column B (Hawaii income). The
worksheets which replaced Schedules B and D,
however, are used to compute amounts to enter inColumn A (total income).
! Must attach a complete copy of the federal tax return.
Form N-30, Corporation Tax Return! A single page return.
! Must attach a complete copy of the federal tax return.
Form N-40, Fiduciary Income Tax Return! New Schedule F - Other Refundable Credits wasadded to accommodate the two new tax credits, Hotel
Remodeling Tax Credit and the Motion Picture andFilm Production Income Tax Credit.
Form N-188X, Amended Individual Tax Return! May not be used to amend a Form N-15 filed fortaxable years 1997 and thereafter. Nonresidents andpart-year residents who need to amend a Form N-15
filed for taxable years 1997 and thereafter must file anamended return on Form N-15.
Form N-848, Power of Attorney! Federal Form 2848 will be accepted in lieu of Form N848.
! Instructions have been added to the form.
Extensions! Comparable federal extension forms will be acceptedin lieu of the State extension forms if completed using
amounts for Hawaii income tax purposes.
! For individuals, partnerships, and trusts, the signature
is not required on the automatic extension. An
original signature is required on the additional
extension (photocopied signature is not acceptable).
Individuals
Form N-101A
Form N-101B

Federal Form 4868
Federal Form 2688

Partnerships and Trusts
Form N-100
Form N-100A

Federal Form 8736
Federal Form 8800

Corporations
Form N-301

Page 3Federal Form 7004

New Forms! Form N-314, Hotel Remodeling Tax Credit! Form N-316, Motion Picture and Film Production Tax
Credit! A worksheet and certificate for the real property leasededuction will be available in August, 1998.
Obsolete Forms! Schedule A (Form N-15)! Schedule B (Form N-15)! Schedule D (Form N-15)
These schedules have been replaced with worksheets in the
N-15 instruction booklet. 3

1997 Tax
Information CD-ROM

T

he Department of Taxation is moving towards
the twenty-first century with an increased
emphasis on making tax information andservices more accessible to the public through various
electronic media. The State of Hawaii 1997 Tax
Information CD-ROM is just one more step in our journeyfrom a paper-clogged bureaucracy to one which is better
able to respond to our taxpayers’ needs. Users of the 1997
Tax Information CD-ROM can access state tax
information quickly and easily without the inconvenienceof leaving their office or home.
Included in the 1997 CD-ROM are the 1995, 1996,
and 1997 state tax forms and instructions; our tax statutes
and administrative rules; formal opinions of the Office of
the Attorney General on tax issues; Department
publications such as tax information releases,
announcements, and brochures; and much, much more.
All of the information is fully searchable and can bedisplayed and printed by computer users across various
platforms including Windows and Macintosh.
The 1997 Tax Information CD-ROM will be available
in January, 1998, for a nominal charge of $5.00. All
persons who paid the registration fee for the Year-End
Workshop will be mailed the 1997 CD-ROM when it
becomes available. If you would like to order the 1997
CD-ROM, please complete the order form on the bottomof page 6. The CD-ROM may also be ordered through thebulk order requisition for tax forms. 3

Page 4

Hawaii Tax News

Expanded Forms
By Fax ServiceT

his year, tax practitioners and taxpayers will
have access to both the 1997 and 1996 Hawaii
tax forms through the Forms By Fax system.
Most of the commonly requested income, general excise,transient accommodations, and employer’s withholding tax
forms can be requested and faxed to you within 24 hours.
Call our Forms Request Code-a-Phone on Oahu, 24hours a day, at 808-587-7572, or toll-free from theneighbor islands and mainland U.S. at 1-800-222-7572,
and press “1" to access the Forms By Fax option. You
will need to know the 3-digit document number for theforms you are requesting, and may request up to 3 forms
per call. A brochure listing all of the forms available by
fax and their corresponding document numbers may beobtained at any district tax office, or faxed to you byfollowing the prompts on the Forms By Fax system. The
list of 1997 tax forms is provided for you on Page 7. 3

Winter 1997

Randall and Janet Fujii were formally introduced as the
Department’s new Taxation Compliance Administrator
and new Taxpayer Advocate, respectively. Ms. Fujii gavea short presentation on what her role in the Department
would be. Director Ray Kamikawa, with the assistance ofGrant Tanimoto, Johnson Lau, and Marshall Dimond of
the Rules Office; and Linn Garcia from the Technical
Section of Taxpayer Services were the seminar speakers.
As part of the $25 fee charged for the seminar, attendees
will be mailed a copy of the Department’s 1997 Tax
Information CD-ROM. 3

Jail Term For
Tax EvaderO

he Hawaii District Office presented aworkshop on the taxability of church activities
and the application of the general excise anduse tax to contractors on October 20, 1997, at the Hilo
State Building conference room. More than 60 tax
practitioners, church representatives, and other interested
persons attended the session. Presentations were made by
Director Ray Kamikawa; Field Auditors Lincoln Fujimori,
Roy Hamakawa, and Gloria Amaral; Delinquent Collection
Assistant Keith Kawachi; and Tax Compliance
Administrator Ronald Randall. 3

n October 8, 1997, Ms. Barbara Price, former
publisher of “The Menu Magazine” wassentenced by Circuit Court Judge John
McConnell to serve 6 months incarceration at the Maui
Correctional Center. Ms. Price was also placed on
probation for a period of 5 years.
On August 7, 1997, Ms. Price was convicted for tax
evasion for not filing her annual general excise tax returnfor the 1995 tax year on gross receipts of over $115,000.
The gross receipts were from advertisers in “The Menu
Magazine” for the period July through December 1995.
The current tax law prevented the government fromcharging Ms. Price for her failure to file general excise tax
returns for the years 1992 through 1994. Ms. Price failed
to report total gross receipts of more than $550,000.
This is the first criminal tax case where a taxpayer wasconvicted and sentenced to a period of incarceration. Prior
to 1995, all the statutes relating to tax crimes weremisdemeanors. In 1995, the legislature passed new tax
laws where tax evasion is a felony and the criminal fines
were substantially increased. 3

Year-End
Workshop Report

First Quarter StateTax Collections

Hawaii District
Workshop ReportTOver 260 people attended the Department’s
Year-End Workshop which was held on
Tuesday, December 2, 1997, at the McCoy
Pavilion. The seminar covered such topics as the 1997
Tax Forms and Changes to Form N-15, the Internal
Revenue Code Conformity Bill, General Excise Tax
Sublease Deduction Issues, and the Draft of Rules for
Reimbursements. Also, as part of the program, Ronald

S

tate tax collections for the first quarter of fiscal
year 1998 totaled $832.4 million, dropping
4.6% from the $872.1 million collected in thefirst quarter of fiscal year 1997. Monthly collections
totaled $265.6 million, $262.8 million, and(See Tax Collections, Page 5)

Winter 1997

Hawaii Tax News

Tax Collections(From Page 4)$304.0 million, respectively for July to September 1997,
averaging $277.5 million per month.
First quarter general excise tax collections fell 5.9%
from $379.1 million to $356.5 million from the firstquarter of last fiscal year. Net individual income taxes forthe first quarter also experienced a drop from $276.9
million to $269.6 million, while transient accommodation
tax collections for the first quarter dropped 1.5% from
$32.4 million to $31.9 million.
Of the $832.4 million collected in the first quarter ofthis fiscal year, $704.7 million was deposited into the state
general fund. This compares with $739.0 million
deposited in the first quarter of last fiscal year. 3

Staggered Mailing
For Booklets

B

eginning in 1998, as an additional cost saving
measure, the general excise, withholding,transient accommodations, and rental motor
vehicle and tour vehicle surcharge tax return booklets will
be mailed to calendar year taxpayers according to theirfiling status on a staggered mail out system. Monthly
filers should receive their booklets by the end of January,quarterly filers should receive their booklets by the end of
March, and semiannual filers should receive their booklets
by the end of June.
There will be no change in the mailing of booklets forfiscal year taxpayers. 3

Recently Issued Tax
Publications

T

he following is a list of the Department of
Taxation’s recently issued publications.
Copies of these publications may be obtained
from any district tax office, by calling the Forms Request
Line on Oahu, or via the Internet. Addresses andtelephone numbers are provided on the last page of thisnewsletter.
TIR No. 97-5 - Explains the proper interpretation of
the law regarding business development corporations andassociated tax benefits.
Tax Facts 97-3 - Provides information on the general

Page 5requirements for individuals starting a business.
Tax Facts 97-4 - Provides information on the 1997
Form N-15 which was revised as a nonresident and partyear resident income tax return. 3

Pending
Tax Publications

T

he following is a list of tax publications inprogress, and the name and telephone numberof the staff member assigned to the
publication. We will coordinate with the Director’s
Advisory Group in opening new rules and TIR projects.
Hawaii Administrative Rules - Relating to penalty
and interest imposition and waiver standards. (Jayna
Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to tax
clearances. (Jayna Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to bulk
sales. (Jayna Uyehara, 587-1553)
Hawaii Administrative Rules - Relating to cost
recovery. Authorizing the imposition of additional fees
such as installment agreements.
(Jayna Uyehara,
587-1553)
Hawaii Administrative Rules - Relating to theenterprise zones. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Relating tointermediary services. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Relating to thereimbursement exemption. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Amending the 90%
payment requirement for state extensions to conform withthe federal rule. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Clarifying theapplication of the delivery rule for purposes of the general
excise tax. (Grant Tanimoto, 587-1569)
Hawaii Administrative Rules - Clarifying thedefinitions of “residence” and “disability” in section 18235-1, HAR. (Iris Kitamura, 587-1570)
Hawaii Administrative Rules - Clarifying the use ofa resale certificate in section 18-237-13(b)(4), HAR. (Iris
Kitamura, 587-1570)
Hawaii Administrative Rules - Clarifying theapplication of the general excise tax to prepaid telephone
calling cards. (Jayna Uyehara, 587-1553)
Hawaii Administrative Rules - Adoption of MTC
regulation regarding the inclusion of net gains from thesale of certain intangibles in the sales factor of theapportionment formula. (Grant Tanimoto, 587-1569)(See Pending Publications, Page 6)

Page 6

Hawaii Tax News

Pending Publications(From Page 5)

Hawaii Administrative Rules - Clarifying theapplication of section 237-18(f), HRS, relating to tourism
related services furnished to tour agents, tour packagers,
or destination management companies. (Iris Kitamura,
587-1570)
Hawaii Administrative Rules - Amendment of rules
relating to the application of the general excise tax tocondiments. (Iris Kitamura, 587-1570)
Hawaii Administrative Rules - Clarifying the tax on
written real property leases and the sublease deduction.
(Marshall Dimond, 587-1533)
TIR - Clarifying section 1 of S.B. No. 1951, relating
to the motion picture income tax credit. (Grant Tanimoto,587-1569)
TIR - Application of the general excise and use tax tocompanies leasing personal property. (Johnson Lau, 5871562)
TIR - Nontaxability of earnings on IRA rollover froma pension plan. (Grant Tanimoto, 587-1569)
TIR Application of the general excise tax toWinter 1997

satellite broadcasters. (Jayna Uyehara, 587-1553)
TIR - Application of the general excise tax to Internet
service providers. (Jayna Uyehara, 587-1553)
TIR - Application of the general excise tax exemption
for property shipped out-of-State. (Marshall Dimond,587-1533)
TIR - Application of chapter 241, HRS, to mortgage
brokers. (Marshall Dimond, 587-1533)
TIR - Application of the general excise tax to gift
certificates. (Grant Tanimoto, 587-1569)
TIR - Application of the general excise tax toemployee leasing companies. (Johnson Lau, 587-1562)
TIR - Application of the general excise tax toservices; clarification of the place of performance test.
(Johnson Lau, 587-1562)
TIR - Revision of TIR No. 88-2, relating to thegeneral excise tax exemption for certain computer services.
(Marshall Dimond, 587-1533)
Announcement - A listing of the Tax Information
Releases in effect and obsolete and a listing of Hawaii
Administrative Rules. (Marshall Dimond, 587-1533)
Announcement - A list of candidates for political
office who have registered with the campaign spending
commission. (Marshall Dimond, 587-1533) 3

C- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - C- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -C

1997 TAX YEAR CD-ROM ORDER FORM
The cost of the CD-ROM is $5. Please enclose a check or money order payable to: HAWAII STATE TAX
COLLECTOR. Do not send cash.
Please complete the mailing address information below. You will be mailed the CD-ROM as soon as it isavailable.
REQUESTOR’S NAME:_______________________________________________________________CONTACT PERSON:_______________________________________________________________

MAILING ADDRESS:____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PHONE NUMBER:_______________________________________________________________

Please mail your order form and check to: Department of Taxation, P. O. Box 259, Honolulu, HI 96809-0259,
Attn: Taxpayer Services Branch (CD-ROM).

Winter 1997

Hawaii Tax News

Page 7

LIST OF 1997 HAWAII TAX FORMS AVAILABLE BY FAX
To request tax forms through the Forms by Fax system, you may call 808-587-7572 or toll-free 1-800-222-7572.
Note: The 1997 Hawaii tax forms will be available beginning January 2, 1998.
Form Number
N-1

Form Title

Document Number

Declaration of Estimated Income Tax
for Individuals
N-3
Declaration of Estimated Income
Tax for Corporations & S Corporations
N-11
Individual Income Tax Return(Residents Also Filing Federal Return)
N-12
Individual Income Tax Return(Residents Not Filing Federal Return)
N-13
Individual Income Tax Return(Resident Short Form)
Sch. X
Tax Credits for Hawaii Residents
N-15
Individual Income Tax Return(Nonresident and Part-Year Resident)
N-20
Partnership Tax Return
Sch. K-1 (N-20) Partner’s Share of Income, etc.
N-30
Corporation Income Tax Return
Sch. D (N-30)
Capital Gains & Losses
Sch. O (N-30)
Allocation & Apportionment of Income
Sch. P (N-30)
Apportionment Formula
Sch. O & P Instr. Instructions for Filing Schedules O & P(N-30)
N-30X
Amended Corporation Income Tax
ReturnN-35
S Corporation Income Tax Return
Sch. K-1 (N-35) Shareholder’s Share of Income, etc.
N-40
Fiduciary Income Tax Return
Sch. K-1 (N-40) Beneficiary’s Share of Income, etc.
N-100
Application for Automatic Extension ofTime to File Hawaii Return for aPartnership, Trust or REMIC
N-100A
Application for Additional Extension ofTime to File Hawaii Return for aPartnership, Trust, or REMIC
N-101A
Application for Automatic Extension ofTime to File Hawaii Individual Income
Tax ReturnN-101B
Application for Additional Extension ofTime to File Hawaii Individual
Income Tax Return
N-103
Sale of Your Home
N-109
Application for Tentative Refund from
Carryback of Net Operating Loss
(Other Than Corporation)
N-139
Moving Expenses
N-157
Credit for Energy Conservation
N-172
Claim for Tax Exemption by Personwith Impaired Sight or Hearing or by
Totally Disabled Person
N-188X
Amended Individual Income Tax ReturnN-188X Instr.
Instructions for Filing Form N-188X
N-196
Annual Summary & Transmittal of
Hawaii Annual Information Returns

201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220

221

222

223

224
225

226
227
228

229
230
231

Form Number

Form Title

Document Number

N-210

Underpayment of Estimated Tax by
232
Individuals & Fiduciaries
N-210 Instr.
Instructions for Filing Form N-210
233
N-220
Underpayment of Estimated Tax by
234
Corporations & S Corporations
N-220 Instr.
Instructions for Filing Form N-220
235
N-301
Application for Automatic Extension of
236
Time to File Hawaii Corporation
Income Tax ReturnN-309
Corporation Application for Tentative
237
Refund from Carryback of Net
Operating Loss
N-848
Power of Attorney
238
N-857
Physician’s or Optometrist’s Certified
239
Report on Eye or Hearing Examination
or Disability for Tax Exemption Purposes
G-17
Resale Certificate General Form 1
240
G-26
Use Tax Return241
G-45
General Excise/Use Tax Return242
G-49
Annual Return and Reconciliation
243
General Excise/Use Tax
G-54
Amended Periodic General Excise/Use 244
Tax Return
G-55
Amended Annual Return &245Reconciliation General Excise/Use Tax
G-54/G-55 Instr. Instructions for Amended General
246
Excise/Use Tax Returns
GEW-TA-RV-1 Notification of Cancellation of General
247
Excise, Withholding, Transient
Accommodations, or Rental Motor Vehicle
and Tour Vehicle Accounts
GEW-TA-RV-2 Change of Address
248
GEW-TA-RV-3 Application for General Excise, Use,
249
Employer’s Withholding, Transient
Accommodations, & Rental Motor Vehicle
and Tour Vehicle Identification Number
GEW-TA-RV-3 Instructions for Filing Form
250
Instr.
GEW-TA-RV-3
TA-1
Transient Accommodations Tax
251
TA-2
Transient Accommodations Tax
252
Annual Return & Reconciliation
HW-3
Employer’s Return & Reconciliation
253
of Hawaii income Tax Withheld From
Wages
HW-4
Employee’s Withholding Exemption &254
Status Certificate
HW-14
Withholding Tax Return
255
A-7
Request for a Ruling256
L-15
Substitute for Form HW-2, or W-2
257
Wage and Tax Statement
A-6 *Tax Clearance Application
258* This form will not be available until February, 1998.

Forms and Information may be obtained from any district tax
office, Mondays through Fridays, except State holidays, from
7:45 A.M. to 4:30 P.M.
WEB INFORMATION & FORMS
http://www.hawaii.gov/tax/tax.html
OAHU DISTRICT OFFICE
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
TELEPHONE:For Tax Information
808-587-6515 (January - April 20)
808-587-4242
1-800-222-3229 (Toll-Free From Neighbor
Islands and Mainland U.S.)
To Request Tax Forms:
808-587-7572
1-800-222-7572 (Toll-Free From Neighbor
Islands and Mainland U.S.)
FAX: 808-587-1488
MAUI DISTRICT OFFICE
State Office Building
54 S. High Street
Wailuku, HI 96793-2198
TELEPHONE: 808-984-8500
FAX: 808-984-8522
HAWAII DISTRICT OFFICE
State Office Building
75 Aupuni Street, #101
Hilo, HI 96720-4245
TELEPHONE: 808-974-6321
FAX: 808-974-6300
KAUAI DISTRICT OFFICE
State Office Building
3060 Eiwa Street, #105
Lihue, HI 96766-1889
TELEPHONE: 808-274-3456
FAX: 808-274-3461

Taxpayer Services BranchState of Hawaii
Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259

DISTRICT TAX OFFICES