Department of Taxation
Aloha from DOTAX!
Hawaii Tax Online
File returns, make payments and manage your tax accounts online on Hawaii Tax Online (HTO). HTO currently supports Individual Income, Partnerships, Estate, Fiduciary, Corporate Income, Franchise, General Excise, Public Service Company, Rental Motor Vehicle, Tour Vehicle, Car-Sharing Vehicle Surcharge, Seller’s Collection, Transient Accommodations, Use, and Withholding tax types. New upgrades and functionality were added to HTO on November 13, 2018. To learn more about the upgrades, click HERE
- Tax Announcement 2019-02
Posted April 10, 2019
Mandatory electronic filing of returns for fuel, liquor, and cigarette and tobacco taxes
This Announcement serves as notice required under section 231-8.5(c)(2), HRS, that Fuel, Liquor, and Cigarette and Tobacco tax returns for taxable periods beginning on or after September 1, 2019 will be required to be filed electronically.
- Tax Season Updates
Updated April 9, 2019
Hawaii Individual Income Tax Forms
Download and print PDF forms and instructions for Hawaii Residents (N-11) and Non-Residents (N-15) HERE.
Limited quantities of printed forms may be picked up at all tax offices and Hawaii State Public Libraries.
E-file Form N-11, Hawaii Resident Income Tax Return, for free on HTO (Click on “File Return” and select N-11.)
Hawaii Business Tax Forms (General Excise, Transient Accommodations, Withholding)
Business tax types may e-file on HTO for free. If filing on paper, use revision year 2017 for tax year 2018, and revision year 2018 for tax year 2019.
Changes have been made to the mailing of booklets for GE, TA, and WH tax types. Forms will no longer be customized and bound in a booklet. Instead, a packet of blank forms will be mailed only to those who returned the request form by July 31, 2019. This is the last year we will mail forms.
Hawaii Tax ID Number Changes
Tax System Modernization Program
Tax Practitioner Priority Office
Taxpayer Advocate Office
If you have unsuccessfully tried to solve a State tax problem through the normal channels or if you believe that your rights as a taxpayer have been abridged, the Taxpayer Advocate may be able to assist you. Find out more.
Administrative Appeals Office
The Administrative Appeals Office (AAO) is responsible for administering the Administrative Appeals and Dispute Resolution (AADR) program. AADR is a streamlined process to appeal an audit assessment. Find out more.
Online Certificate of Vendor Compliance (HCE)
Expedites your ability to furnish proof of compliance with the requirements of 103D-310(c), HRS. Find out more.
General Excise Tax/County Surcharge
Effective January 1, 2007, the General Excise and Use Tax was amended to provide a county surcharge thereby increasing the GET and Use tax rate for transactions attributable to the county. Find out more.
Report Tax Violations
To ensure that all sectors of Hawaii’s economy, especially those that transact business in cash, pay their fair share of taxes; and to prevent, through enforcement and deterrence, the shortchanging of those that comply with Hawaii tax laws. Find out more.
Council on Revenues
The Council reports its latest revenue forecast to the governor and the legislature on June 1, September 10, January 10, and March 15 of each year. In addition, the Council prepares estimates of the state total personal income for such calendar years as are necessary for establishing the state expenditure ceiling. Find out more.
Tax Review Commission
Every five years a State Tax Review Commission conducts a systematic review of Hawaii’s tax structure, using standards such as equity and efficiency. The most recent TRC dissolved at the adjournment of the 2018 legislative session. The next TRC will be appointed in 2020 and present its report to the 2022 legislative session. Find out more.
Act 326 Transient Accommodation Reporting
Act 326, Session Laws of Hawaii 2012, requires both operators of transient accommodations and associations of unit/apartment owners or planned community associations (“Associations”) to report certain information. Find out more.