Hawaii State Tax Extension

The use of federal Form 7004 or other forms is not allowed as a substitute for Form N-301, Application For Automatic Extension of Time To File Hawaii Return for a Corporation, Partnership, Trust, or REMIC.

Purpose — Use this form to ask for an automatic 6-month extension of time to file Form N-20, N-30, N-35, N-40, N-66, N-70NP, or N-310. File this form to request an extension even if you are not making a payment.

An extension of time to file your income tax return will not extend the time to pay your income tax. Therefore, you must pay the income tax balance due (i.e., total income tax liability reduced by payments and credits) in full with this form.

Do not request an automatic extension if you are under a court order to file your return by the regular due date.The extension will be granted if you complete this form properly, file it on time, pay with it the amount of tax of the Income Tax Balance Due Worksheet.

Internet Filing:

Form N-301 can be filed electronically through the State's Internet portal.

Where to File

P. O. Box 1530,
Honolulu,
Hawaii 96806-1530.
Form N-301 can be filed electronically through the State's Internet portal. For more information, go to http://www.ehawaii.gov/efile .

How To Obtain Tax Forms?

To request tax forms and publications by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.

Tax forms are also available on the Internet. The Department of Taxation's site on the Internet is: http://www.hawaii.gov/tax

Penalties:

Late Filing of Return: The penalty for failure to file a return on time is assessed on the tax due at a rate of 5% per month, or part of a month, up to a maximum of 25%.

Failure to Pay After Filing Timely Return. — The penalty for failure to pay the tax after filing a timely return is 20% of the tax unpaid within 60 days of the prescribed due date. The 60-day period is calculated beginning with the prescribed due date even if the prescribed due date falls on a Saturday, Sunday, or legal holiday.These penalties are in addition to any interest charged on underpayment or nonpayment of tax.

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General Instructions

You are not required to file Form N-101A (or any other form) to request an automatic 6-month extension of time to file Form N-11, N-13, or N-15.

The 6-month extensions are automatically granted unless an additional tax payment must be made. As long as the following conditions are met, you are deemed to have made an application for the 6-month extension to file an income tax return on the prescribed due date:

• On or before April 20, 100% of the properly estimated tax liability is paid;
• The tax return is filed on or before the expiration of the 6-month extension period;
• The tax return is accompanied by full payment of any tax not already paid; and
• You are not bound by a court order to file a tax return on or before the prescribed due date.

Properly estimated tax liability means the taxpayer made a bona fide and reasonable attempt at the time the extension was submitted to locate and gather all of the necessary information to make a proper estimate of tax liability for the taxable year. Individuals not filing Form N-101A are deemed to have submitted the extension on April 20 for purpose of this condition.

If you must make an additional payment of tax on or before April 20 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, you must file Form N-101A with your payment.

Purpose of Form N-101A

Use this form if you are making a tax payment toward the balance due with the filing of Form N-11, N-13, or N-15. You are not required to sign Form N-101A.

Federal Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, may not be used in lieu of Form N-101A.

How to Obtain Tax Forms

To request tax forms and publications by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.

Where to File

This form must be submitted to:

Hawaii Department of Taxation,
P.O. Box 1530 Honolulu,
Hawaii 96806-1530.

Where to Call for Information

You may obtain information by calling the following: Telephone: 808-587-4242
or 1-800-222-3229

Telephone for the hearing impaired: 808-587-1418
or 1-800-887-8974