Tax Law and Rules Department of Taxation
Temporary administrative rules have the force and effect of any other administrative rules. For information about temporary administrative rules adopted by the Department of Taxation, please call (808) 587-1577 or email [email protected]gov. Temporary Administrative Rules – …
Actived: 4 days ago
Tax Law and Guidance Department of Taxation
(9 days ago) Tax Law and Guidance ^ Hawaii Taxpayers Bill of Rights (PDF) 2 pages, 288 KB, October 2018 ^ Tax Brochures ^ Tax Law and Rules ^ Tax Information Releases (TIRs) ^ Tax Facts ^ Attorney General Opinions ^ Letter Rulings ^ Digest of Tax Measures. General coverage of federal laws that are relevant to Hawaii income tax or Hawaii estate tax ^
Tax Facts Department of Taxation
(5 days ago) Tax Facts. Tax Facts are publications of the Department of Taxation on tax subjects of current interest and are not intended to be a complete statement of the law. Subsequent developments in the law (legislation, rules, cases, etc.) should be consulted.
Tax Information Releases (TIRs) Department of Taxation
(3 days ago) Application of Public Law 86-272 to Hawaii Net Income Tax: 2020-04: September 28, 2020: Tax Basis of Hawaii Real Property Upon the Death of a Spouse in a Community Property State: 2020-03: August 3, 2020: Voluntary Disclosure Practice: 2020-02 SUPERSEDED: May 4, 2020: Hawaii Tax Treatment of Various Federal COVID-19 Relief Programs and Payments
Unreported Tax Court Decisions Department of Taxation
(2 days ago) Tax Law In the Matter of the Tax Appeal of / Description; 05/12/95: 3055, 3089: USE: AMERICAN EXPRESS TRAVEL RELATED SERVICES COMPANY, INC. 05/25/81: 1895: USE: KAISER CEMENT CORPORATION: 01/09/75: 1482: USE: EUROCARS OF HAWAII, LTD.
Tax Information Releases (TIRs) Archive Department of
(Just Now) Proposed Rules and Regulations -Hawaii Income Tax Law, Regs. Nos. 79-1(N), 79-2(N), 72-3(N), and 79-4(N) 60-79 OBSOLETE: March 15, 1979: The Administration and Application of the Conveyance Tax Law; Suggestions for Improving Tax Form: 61-79 OBSOLETE: March 16, 1979: Reprints of Hawaii Tax Laws as Administered by the Department of Taxation: 62
Updates for Taxpayers Department of Taxation
(5 days ago) While the law requires taxpayers to file by April 20, taxpayers are granted an automatic 6-month extension (no form is required to request the extension) to file the return through October 20, 2021 if one of these two conditions is met: The taxpayer is due a refund, or; The taxpayer pays the properly estimated tax amount owed by April 20, 2021.
Withholding Tax – For Employers Department of Taxation
(Just Now) Employers need to withhold Hawaii income taxes on employee wages. Employers then pay the withheld taxes to the State of Hawaii, Department of Taxation (DOTAX). Employees reconcile their withholding taxes paid as part of their Individual Income tax return. Withholding is required on: (a) Wages for services performed in the State. 1. The services
Tax Announcements Department of Taxation
(7 days ago) Tax Law Changes from the 2016 Regular Legislative Session: 2016-06: July 15, 2016: Summary and Digest of the Hawaii Supreme Court decision in Travelocity.com, L.P. v. Director of Taxation, 135 Hawaii 88 (2015) 2016-05: June 28, 2016:
Franchise Tax Department of Taxation
(6 days ago) Franchise Tax. Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.”. Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter
Attorney General Opinions Department of Taxation
(8 days ago) Taxability under fuel tax law of jet fuel used in aircraft prior to the effective date of Act 217 Amendments (S.L. 1957). If the jet fuel constitutes gasoline within the meaning of the law, the rate of tax is 31/2%. If the fuel is not gasoline, the rate is 81/2%. 08/13/1957: 57-85: Fuel Tax: FUEL TAX; FILING REQUIREMENT OF DISTRIBUTOR
FAQs Department of Taxation
(7 days ago) Hawaii Tax Online currently supports General Excise, Transient Accommodations, Withholding, Use Only, Seller’s Collection, Corporate income, Franchise, Rental Motor Vehicle, County Surcharge, and Public Service Company taxes. Beginning November 13, it will also support Individual Income, Partnership, Estate/Transfer, and Fiduciary tax types.
General Excise Tax (GET) Information Department of Taxation
(5 days ago) The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others. To learn more about the differences between the GET and sales tax, please see Tax Facts 37-1, General Excise Tax (GET). The Legislature also authorized county governments
High-Tech Tax Incentives Department of Taxation
(6 days ago) Tax Law relating to High Technology Tax Incentives. ACT 221, SLH 2001. Announcement 2001-14 (REVISED) The text of ACT 221, SLH 2001 (HB175, HD2, SD2, CD1) is available here. Prior High-Tech Tax Law. The text of the High-Tech omnibus bill, ACT 297 (HB 2901, CD1) is available here. The text of the Enterprise Zones bill, ACT 118 (SB 2779, CD1) is
Council on Revenues Department of Taxation
(8 days ago) The Council is not required to comply with the law on open meetings for public agencies when confidential tax information is discussed, but all estimates submitted to the Governor and Legislature by the Council are public. Council on Revenues Kurt Kawafuchi, J.D., LL.M., M.B.A., C.P.A. (not in public practice), Chair
Hawaii Tax ID Number Changes Department of Taxation
(3 days ago) Hawaii Tax ID Number Changes. The Department of Taxation is moving to a new integrated tax system as part of the Tax System Modernization program. As of August 14, 2017, this system supports the following business tax accounts: Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax (RV) Taxpayers will benefit from faster
Memoranda Department of Taxation
(5 days ago) The “Visible Pass On” of the General Excise Tax. Transient Accommodations Tax Technical Memorandum No. 1. The Policy and Guidelines by Which the Department of Taxation Will Administer the Transient Accommodation Tax (Act 340, Session Laws of Hawaii 1986) Tobacco Tax Memorandum No. 1. To All Dealers Liable to the Tobacco Tax.
Tax Practitioner Priority Office Department of Taxation
(6 days ago) Tax law questions; Appeal issues or questions; Accounts under audit examination; Accounts assigned to Collections; Accounts under investigation by the Criminal Investigation Unit; Tax clearance status or applications; Learn More. Hawaii Tax Online FAQ (PDF) 3 pages, 136 KB, 8/9/2021; Tax Announcement No. 2017-03; Forms. Power of Attorney, Form
E-Services Information Department of Taxation
(3 days ago) Hawaii Tax Online is the convenient and secure way to e-file tax returns, make payments, review letters, manage your accounts, and conduct other common transaction online with DOTAX. Filing taxes and making debit payments through this system is free. New updates are coming to Hawaii Tax Online on Sunday, August 8, 2021.
Special Enforcement Section (SES)
(4 days ago) Special Enforcement Section (SES) – Overview. In July 2009, the Department of Taxation formed the Special Enforcement Section (SES), which is charged with carrying out complex civil enforcement efforts of Hawaii’s tax laws. The SES and its agents have …
Transient Accommodations Tax Department of Taxation
(Just Now) Transient Accommodations Tax. Contains BB-1 (Rev. 2021), VP-1 (Rev. 2021), and VP-2 (Rev. 2019). Application For Extension of Time to File the GE/Use Tax Annual Return & Reconciliation (Form G-49), the TA Tax Annual Return & Reconciliation (Form TA-2), or the RVST Annual Return & Reconciliation (Form RV-3) Beginning July 1, 2017, the Department
Taxpayer Services Department of Taxation
(1 days ago) If you’ve received a letter, notice or bill, please call the number shown on the correspondence. Call/Fax Taxpayer Services. Telephone Number. 808-587-4242. Telelphone Number (Toll- Free) 1-800-222-3229. Fax Number. 808-587-1488. Telephone for the Hearing Impaired.
Special Enforcement Section (SES) – Violations
(6 days ago) Special Enforcement Section (SES) – Violations. Hawaii law authorizes the Special Enforcement Section to enforce Hawaii tax laws through the issuance of cease and desist citations, which can include substantial monetary fines. The following are offenses citable by the SES –. Every person required to be licensed or permitted under Hawaii tax
Tax Table For Taxable Years Beginning After December 31
(9 days ago) Tax Table For Taxable Years Beginning After December 31, 2017: $0 to $7,000. If your taxable income is –. And you are –. At least. But less than. Single or married. filing separately. Married filing jointly*. Head of a Household.
Rental Motor Vehicle, Tour Vehicle, and Car-Sharing
(1 days ago) Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax. Contains BB-1 (Rev. 2021), VP-1 (Rev. 2021), and VP-2 (Rev. 2019). Use (Rev. 2019) for periods beginning after June 30, 2019. Application For Extension of Time to File the GE/Use Tax Annual Return & Reconciliation (Form G-49), the TA Tax Annual Return & Reconciliation
Useful Links Department of Taxation
(Just Now) Go to www.irs.gov, and search for “free tax preparation”. Try myfreetaxes.com. The MyFreeTaxes Partnership provides free online state and federal tax preparation for individuals or families with a combined household income of less than $66,000 in 2017. This software is part of the Internal Revenue Service’s Facilitated Self Assistance
Estate and Transfer Tax Department of Taxation
(3 days ago) Estate and Transfer Tax. APPLICATION FOR EXTENSION OF TIME to File Hawaii Estate Tax Return (Form M-6) or Hawaii Generation-Skipping Transfer Tax Return (M-6GS) and/or Pay Hawaii Estate (and Generation-Skipping Transfer) Taxes. Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to
Banks and Financial Institutions Department of Taxation
(2 days ago) Banks and Financial Institutions. Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.”. Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for
Hawaii Tax Forms by Category Department of Taxation
(2 days ago) Form Errors. The Department of Taxation does NOT list all forms on the web site. Several forms are on NCR paper and must be obtained from the tax office. If you need any forms which are not on this list, please call our Taxpayer Services Forms Request Line …
Tax Clearance Certificates Department of Taxation
(2 days ago) A tax clearance certificate is issued by the Department of Taxation to certify that the taxpayer named on the certificate is compliant with the tax laws of Hawaii (Title 14, Hawaii Revised Statutes).This means the taxpayer has filed all required tax returns and paid or has an active payment plan to settle all liabilities (including fees, penalties, and interest) due as of the date the
General Excise and Use Tax Department of Taxation
(2 days ago) Instructions for filing a ONE TIME USE General Excise / Use Tax Return (G-45) Rev. 2019. G-49. Annual Return & Reconciliation of General Excise / Use Tax Return. Use Rev. 2019 form for tax years ending on or after January 1, 2020. Use Rev. 2018 for tax years ending on or before December 31, 2019 by clicking on “Prior.”. Rev. 2020.
News Releases Department of Taxation
(8 days ago) 2019 News Releases by Date. Date. Title / Description. December 30, 2019. Form Changes, Hawaii County Surcharge Increase, E-Filing Requirements Updated for 2020. August 1, 2019. Registration Open for Statewide Tax Workshops in August. July 1, 2019. Hawaii Department of Taxation to Revoke Abandoned Tax Licenses.
About Administrative Appeals Office
(7 days ago) AADR is an informal appeals process that uses a neutral intermediary, AAO, to independently review and resolve tax disputes based on the law. When the solution to a dispute is not clear, the Administrative Appeals Officer is authorized to settle the dispute based on the hazards of litigation, equally considering the positions of the Compliance
Mandatory Electronic Filing Department of Taxation
(3 days ago) MANDATORY E-FILE REMINDER: EFFECTIVE JULY 1, 2020. June 10, 2020. As a reminder, all General Excise (G-45, G-49) and Transient Accommodations (TA-1, TA-2) tax returns for taxpayers who are required to file monthly returns (annual estimated tax liability is greater than $4,000) must electronically file (e-file) periodic returns for periods beginning on or after July 1, 2020 and …
Report Tax Fraud/Cheats – Contact Special Enforcement
(3 days ago) [email protected]gov. FAX. (808) 587-1633. MAIL. Special Enforcement Section, Room 228. Department of Taxation. PO Box 259. Honolulu, Hawaii 96809-0259. SES agents respect the privacy of those providing confidential information and tips.
Data Dashboard Department of Taxation
(8 days ago) Data Dashboards. Welcome to the DOTAX Data Dashboards. The Dashboards allow users to easily download and interact with data from DOTAX’s official reports. Note that the monthly and annual reports remain the official source of information released by the Department. It is the reports that should be used for official record keeping.
Who May Apply to AADR Administrative Appeals Office
(5 days ago) You believe the assessment does not follow the law. Before you appeal, you must try to resolve all issues with the Compliance Division. This includes, but is not limited to: Providing the auditor or examiner with the all information requested; Providing the auditor or examiner a written explanation of the disputed items; and
Tax System Modernization Program Department of Taxation
(2 days ago) Tax System Modernization Program. The mission of the Department of Taxation is to administer the tax laws of the State of Hawaii in a consistent, uniform, and fair manner. The people of Hawaii rely on the state government to provide necessary services that protect their safety, well-being, and rights. Each of Hawaii’s citizens helps the
ACH Debit Payment Method Discontinued Department of Taxation
(5 days ago) ACH Debit Payment Method Discontinued. In December 2019, the Department of Taxation (DOTAX) sent taxpayers using First Data, DOTAX’s service provider for the EFT ACH Debit payment method, a letter to inform them that DOTAX would no longer be receiving payments through First Data. Beginning April 1, 2020, any payments made through ACH Debit