DAVID Y. IGE

ISAAC W. CHOY

GOVERNORDIRECTOR OF TAXATIONJOSH GREEN M.D.
LT. GOVERNORSTATE OF HAWAII

DEPARTMENT OF TAXATIONP.O. BOX 259
HONOLULU, HAWAII 96809

PHONE NO: (808) 587-1577
FAX NO: (808) 587-1584

March 3, 2021

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2021-05
RE:Tax Year 2020: New Tax Forms; Obsolete Tax Forms, Instructions, and Schedules;
Errors Found on Hawaii Tax Forms
New Forms for 2020

1.
2.

D-160
HW-30

3.
4.
5.
6.

WH Instr.
N-325
N-325 Instr.
Sch. CR Instr.

Deposit in the Nature of a Cash Bond
Employer’s Annual Transmittal of Hawaii Income Tax Withheld fromWages
General Instructions for Filing the Hawaii Withholding TaxHistoric Preservation Income Tax Credit
Instructions for Form N-325
Instructions for Schedule CR

Obsolete Tax Forms, Instructions, and Schedules for 2020
7.
8.
9.

G-6
G-6A
G-6S

Application for Exemption from General Excise Taxes*
Instructions for Form G-6 and Form G-6S**
Application for Exemption from General Excise Taxes (Short Form)

NOTE: Effective August 1, 2020, Applications for Exemption from General Excise Taxes
must be filed electronically through Hawaii Tax Online (hitax.hawaii.gov). The current
version of Form G-6* is used only to gather the information necessary for the onlineapplication. Please see the current version of Form G-6A** (Instructions to Apply for an
Exemption from General Excise Taxes) for more information. Form G-6S is now
obsolete and no longer used.
10.

HW-26

11.
12.

N-348 Instr.
N-884 Instr.

Application for Extension of Time to File the Employer’s Annual
Return and Reconciliation of Hawaii Income Tax Withheld fromWages (Form HW-3) (Note: Form HW-3 is obsolete as of January 1,2020. To request an extension to file Form HW-30, submit a request in
writing to the address listed on Form HW-30.)
Instructions for Form N-348 (Instructions included with Form N-348)
Instructions for Form N-884 (Instructions included with Form N-884)

Department of Taxation Announcement No. 2021-05
March 3, 2021
Page 2 of 2

Tax Form Errors
13.

Booklet A

Page 5, Section 5(f), states: “The Department requires employers,
whose liability exceeds $40,000 annually, to file returns electronically.
Periodic withholding tax returns for taxable periods beginning on orafter January 1, 2020 and transmittal returns for taxable years
beginning on or after January 1, 2020 will be required to be filed
electronically.”
CORRECTION: The HW-30 is required for paper filing only. The
sentences quoted above should not be included in Section 5(f).

14.

Booklet A

Page 15, Electronic Filing (e-file), second paragraph, states: “NOTE:
Effective for taxable periods beginning on or after January 1, 2020, theDepartment requires certain taxpayers, including employers whosewithholding tax liability exceeds $40,000 annually, to file Forms HW14 and HW-30 electronically at tax.hawaii.gov/eservices/ unless awaiver is obtained by filing Form L-110.”
CORRECTION: The reference to “HW-30” is incorrect and should
be replaced with “HW-2.”

15.

N-11 Instr.

Page 17, Medical and Dental Expenses, fourth paragraph, states: “Youcan deduct only the part of your medical and dental expenses thatexceeds 10% of your Hawaii adjusted gross income.”
CORRECTION: The reference to “10%” is incorrect and should bereplaced with “7.5%.”

16.

N-15 Instr.

Page 23, Medical and Dental Expenses, first paragraph, states: “Youcan deduct only the part of your medical and dental expenses thatexceeds 10% of your Hawaii adjusted gross income.”
CORRECTION: The reference to “10%” is incorrect and should be
replaced with “7.5%.”

Tax forms are available on the Department of Taxation’s website attax.hawaii.gov/forms. In addition, many tax forms can be filed electronically through Hawaii
Tax Online at hitax.hawaii.gov. We encourage electronic filing as processing times are
significantly shorter than paper submissions.

ISAAC W. CHOY
Director of Taxation