Hawaii State Tax Forms

Hawaii’s state tax system uses a variety of forms to administer individual income taxes, business excise taxes, and specialized credits.

The specific forms required depend on a taxpayer’s residency status, income sources, and whether they operate a business in the state.

All official forms and instructions are issued by the Hawaii Department of Taxation (DOTAX) and are available both for download and for electronic filing.

Individual Income Tax Forms

Hawaii residents and nonresidents must file the appropriate income tax return based on their residency status during the tax year.

• Form N-11 (Resident Individual Income Tax Return)
  This is the primary income tax return for full-year Hawaii residents. Taxpayers must attach a completed copy of their federal income tax return (Form 1040) when filing.
• Form N-15 (Nonresident and Part-Year Resident Return)
  Used by individuals who lived in Hawaii for only part of the year or who earned Hawaii-source income while residing elsewhere.
• Schedule CR / Schedule X (Tax Credits)
  These schedules are used to claim various Hawaii tax credits, including credits for taxes paid to another state, renewable energy incentives, and other qualifying credits.
• Form N-200V (Individual Income Tax Payment Voucher)
  Used to submit tax payments when filing a paper return. This form is not required when filing electronically.

Business Tax Forms

Businesses operating in Hawaii are generally subject to the General Excise Tax (GET) and may be required to file multiple returns throughout the year.

• Form G-45 (Periodic General Excise / Use Tax Return)
  Filed monthly, quarterly, or semiannually to report gross income and calculate General Excise and Use Tax liabilities.
• Form G-49 (Annual General Excise / Use Tax Return and Reconciliation)
  An annual filing that reconciles all periodic G-45 returns submitted during the year.
• Form BB-1 Packet (Basic Business Application)
  Used to register a new business with the State of Hawaii, obtain a General Excise Tax license, and open other state tax accounts.

Other Common Hawaii Tax Forms

• Form HW-4 (Employee’s Withholding Allowance and Status Certificate)
  Completed by employees to determine the correct amount of Hawaii income tax to withhold from wages.
• Form N-848 (Power of Attorney)
  Allows a taxpayer to authorize another individual, such as a tax professional, to represent them before the Hawaii Department of Taxation.

How to Access Hawaii Tax Forms

• Online Forms and Instructions
  The most current, printable, and fillable versions of all Hawaii tax forms are available directly from the Hawaii Department of Taxation (DOTAX) website.
• Electronic Filing (Recommended)
  Hawaii encourages electronic tax filing. The program walks taxpayers through the required forms, performs automatic calculations, confirms receipt, and allows for secure electronic payments.

Recommendation: File Electronically

Electronic filing offers several advantages, including faster processing, fewer errors, immediate confirmation, and quicker refunds. Paper filing should generally be reserved for situations where electronic filing is not available or practical.

For the most accurate results and fastest service, electronic filing remains the preferred method for submitting Hawaii state tax returns.