DAVID Y. IGE

RONA M. SUZUKI

GOVERNORDIRECTOR OF TAXATIONJOSH GREEN M.D.

DAMIEN A. ELEFANTE

LT. GOVERNOR

DEPUTY DIRECTOR

STATE OF HAWAII

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

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

March 23, 2020

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2020-01
RE:Relief for Taxpayers Affected by the COVID-19 Emergency

Governor David Y. Ige issued an Emergency Proclamation on March 4, 2020, aSupplemental Emergency Proclamation on March 16, 2020, and a Second SupplementalProclamation on March 21, 2020, relating to the COVID-19 emergency. Consistent with these
Proclamations, the Department of Taxation (Department) will grant special tax relief for State
income taxpayers.
Hawaii Income Tax Payment and Filing Deadlines for Tax Year 2019 Postponed
The Department has determined that any person with a 2019 State income tax filing
requirement or payment due from April 20, 2020 to June 20, 2020, is affected by the COVID-19
pandemic for purposes of the relief described in this Announcement (Affected Taxpayer).
For all Affected Taxpayers, the due date for filing 2019 State income tax returns duefrom April 20, 2020 to June 20, 2020 is postponed to July 20, 2020.
For all Affected Taxpayers, the due date for making 2019 State income tax payments duefrom April 20, 2020 to June 20, 2020 is postponed to July 20, 2020.
The relief provided in this Announcement applies solely to returns and payments for an
Affected Taxpayer’s 2019 taxable year due from April 20, 2020 to June 20, 2020. The relief
provided in this Announcement does not include estimated income tax payments for the 2020
taxable year.
What This Means for Individual Income Taxpayers
Individual income tax returns and payments for the 2019 taxable year that are due from
April 20, 2020 to June 20, 2020 are now due by July 20, 2020. This relief applies to allindividual income tax filers, including self-employed individuals. The Department willautomatically provide this relief, there is no need to file additional forms to qualify for this relief.
What This Means for Corporate Income Taxpayers
Corporate income tax returns and payments for the 2019 taxable year that are due from
April 20, 2020 to June 20, 2020 are now due July 20, 2020. This relief includes only payments
for the 2019 taxable year and does not include payment of 2020 estimated taxes.

Department of Taxation Announcement No. 2020-01
March 23, 2020
Page 2 of 2

Income Tax Filing Extensions
The filing deadline for the 2019 taxable year for all Income Taxpayers is extended to July20, 2020. Automatic extensions to file under section 235-98, Hawaii Revised Statutes (HRS),remain available. For purposes of automatic extensions for Affected Taxpayers, the postponed
payment deadline of July 20, 2020 will be used. This means that for Affected Taxpayers,“properly estimated tax liability” must be paid by July 20, 2020 rather than April 20, 2020 andreturns must be filed by October 20, 2020.
Individual Income Taxpayers expecting a refund should file as soon as possible. They are
granted an automatic extension to file by October 20, 2020.
Penalties and Interest
Interest, penalties, and additions to tax for failure to file the returns or make the Hawaii
income tax payments postponed by this Announcement will not accrue from April 20, 2020 toJuly 20, 2020. Interest, penalties, and additions to tax with respect to such postponed Hawaii
income tax filings or payments will begin to accrue on July 21, 2020, if not paid by July 20,2020.
Affected Taxpayers subject to penalties or additions to tax despite the relief granted bythis Announcement may seek reasonable cause waivers under section 231-3(12), HRS.
The relief provided by this Announcement is limited to Hawaii income tax payments anddoes not extend to withholding tax, franchise tax, public service company tax, general excise tax,
transient accommodations tax, estate tax, or any other tax not specifically identified for the relief
provided by this Announcement.
Tax forms and information are available on the Department's website at tax.hawaii.gov.
Additional information is available by calling the Technical Section at (808) 587-1577, or by email at tax.technical.section@hawaii.gov.

RONA M. SUZUKI
Director of Taxation