Hawaii State Tax Extension
The 6-month extensions are automatically granted unless an additional tax payment must be made. However,you can use Form N-101A
if you are making a tax payment toward the balance due with the filing of Form N-11, N-13, or N-15.But you need not sign
the form N-101A.
You must file Form N-301 to avail 6 month extension of time to file your business tax returns. For more information about extension visti respective section in this page.
Purpose â€” 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 FileP. O. Box 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. â€” 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.
General InstructionsYou 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.
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-101AUse 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 FormsTo request tax forms and publications by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.
Where to FileThis form must be submitted to:
Hawaii Department of Taxation,
P.O. Box 1530 Honolulu,