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High-Tech Tax Incentives a2_b2_6hi_tech.htm

Presentations & Workshops a2_b2_5workshop.htm

Recent Legislation a4_1leg.htm

Monthly Collection Reports a5_3txcolrpt.htm

E-Services http://ehawaii.gov/efile/

ELF State Tax b3_elf.htm

JELF Federal/State Income Tax b2_ebiz.htm

Bulk Filing http://www.hawaii.gov/tax/bulkfile

Your Individual Refund Status? http://tax.ehawaii.gov/hoihoi

Search Tax Licenses http://www.ehawaiigov.org/tls

MLM Agreements a2_b2_8mlm.htm

Tobacco Licensees a9_9tobaccolic.htm

Offers in Compromise a9_8compromise.htm

Email Taxpayer Services mailto:Taxpayer.Services@hawaii.gov?subject=Assistance?page=forms.htm

Email Tax Webmaster mailto:TAX.WebMaster@hawaii.gov?subject=Assistance?page=forms.htm

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Forms a1_forms.htm

Alphabetical List a1_1alphalist.htm

Category List a1_2taxforms.htm

Income Taxes

Individual Income Tax - Resident and Nonresident a1_b1_1income.htm

Partnership Income Tax a1_b1_2partner.htm

Corporate Income Tax a1_b1_3corp.htm

S Corporation Income Tax a1_b1_4scorp.htm

Employer's Withholding of State Income Tax a1_b1_5whhold.htm

Exempt Organization Business Income Tax a1_b1_6exempt.htm

Fiduciary (Trust and Estate) Income Tax a1_b1_7trusts.htm

REMIC - Real Estate Mortgage Investment Conduits Income Tax a1_b1_8remic.htm

General Excise, Use, Transient Accomodations, Rental Motor Vehicle Surcharge Taxes

General Excise and Use Taxes a1_b2_1geuse.htm

Transient Accomodations Tax a1_b2_2tat.htm

Rental Motor Vehicle and Tour Vehicle Surcharge Tax a1_b2_3rvst.htm

Other Taxes

Banks and Financial Institutions a1_b3_1banks.htm

Cigarette and Tobacco, and Liquor Tax a1_b3_2liqtob.htm

Conveyance Tax a1_b3_3convey.htm

Estate and Transfer Tax a1_b3_4estate.htm

Fuel Tax a1_b3_5fuel.htm

HARPTA - Withholding Tax on Sales of Hawaii Real Property by Nonresident Persons a1_b3_6harpta.htm

Public Service Company Tax a1_b3_7psc.htm

Miscellaneous Tax a1_b3_8misc.htm

Outline of the Hawaii Tax System (PDF) 4 pages, 64 KB pubs/09outline.pdf

Where to Mail Your Taxes a1_3tax_address.htm

News and Publications a2_newspub.htm

News Releases a2_1media.htm

General Information a2_2gen_info.htm

Tax Facts a2_b2_1taxfacts.htm

Hawaii State Tax Office Information (PDF) (Nov. 2008) 2 pages, 106 KB brochures/taxinfo.pdf

Hawaii Tax News a2_b2_3htnsum.htm

Special Enforcement Section a2_b2_4ses_1mission.htm

Outline of the Hawaii Tax System (PDF) 4 pages, 64 KB pubs/09outline.pdf

Presentations & Workshops a2_b2_5workshop.htm

High Technology Tax Incentives a2_b2_6hi_tech.htm

State Authorized Multi-Level Marketing Agreements a2_b2_8mlm.htm

County Surcharge a2_b2_7csurchg.htm

List of Delinquent Taxpayers with Large Balances a2_b2_2delinq.htm

Brochures a2_3brochures.htm

Hawaii State Tax Office Information (PDF) 2 pages. 106 KB brochures/taxinfo.pdf

General Excise Tax (PDF) 22 pages, 104 KB brochures/ge_bro.pdf 0612

Rental of Residential Real Property (PDF) 16 pages, 59 KB brochures/rent_bro.pdf 9806

Taxpayer Advocacy Program (PDF) 2 pages, 39 KB brochures/tap_bro.pdf 0607

Tax Clearance Procedure (PDF) 12 pages, 62 KB brochures/clr_bro.pdf 9809

Transient Accomodations Tax (PDF) 17 pages, 62 KB brochures/tat_bro.pdf 9809

Use Tax (PDF) 27 pages, 102 KB brochures/use_bro.pdf 0306

Withholding State Income Tax by Employers (PDF) 20 pages, 82 KB brochures/wh_bro.pdf 9809

Publications a2_4pubs.htm

Tax Review Commission 2005-2007 - Final Report trc/docs2007/trc_rpt_2007intro.htm

Tax Review Commission 2001-2003 Report trc/docs2003/trc_rpt_2003intro.htm

Tax Review Commission 1995-1997 Final Report trc/docs2003/trc_rpt_1997intro.htm

Information on Hawaii State Taxes (PDF) 2 pages, 38 KB pubs/08pub1.pdf

Employers' Tax Guide (Booklet A) - effective January 1, 2007 (PDF) 48 pages, 409 KB pubs/06bklta.pdf

Hawaii Taxpayers Bill of Rights (PDF) 2 pages, 79 KB pubs/08bor.pdf

2008 Tax Information CD Order Form (PDF) one page, 61 KB pubs/08cdorder.pdf

Tax Policy a3_taxpolicy.htm

Tax Information Release (TIRs) a3_1tir.htm a3_1tirarchive.htm

a3_1tirarchive1989.htm

DOTAX Announcements a3_2announce.htm a3_2annarchive.htm

Tax Advisory a3_3advisory.htm

Letter Rulings a3_4letters.htm

Tax Audit Guidelines a3_5audit.htm

Legal a4_legal.htm

Recent Legislation a4_1leg.htm

Hawaii Revised Statutes - Title 14 a4_2hrs.htm

Hawaii Administrative Rules - Title 18 a4_3har.htm

Digest of Tax Measures a4_4digest.htm

Statistics a5_stats.htm

Annual Reports a5_1annual.htm

Monthly Collection Reports a5_3txcolrpt.htm

Monthly Collection Reports Archive a5_3txcolrptarchive.htm

Tax Credits Claimed by Hawaii Residents a5_4credits.htm

Hawaii Income Patterns - Individual a5_5ind_inc.htm

Hawaii Income Patterns - Corporations, Proprietorships, and Partnerships a5_6bus_inc.htm

About Us a6_about.htm

Employment a6_4taxjobs.htm

FAQs a7_faq.htm

Contact TAX a8_contact.htm

Useful Links a9_links.htm

Council on Revenues a9_1cor.htm

Tax Review Commission

• Tax Review Commission 2005-2007 a9_2trc.htm
• Tax Review Commission 2005-2007 - Final Report trc/docs2007/trc_rpt_2007intro.htm
• Tax Review Commission 2001-2003 Report trc/docs2003/trc_rpt_2003intro.htm
• Tax Review Commission 1995-1997 - Final Report trc/docs1997/trc_rpt_1997intro.htm

State of Hawaii Website http://www.hawaii.gov/portal/

Capitol Website http://www.capitol.hawaii.gov

IRS http://www.irs.gov/formspubs/

FTA http://www.taxadmin.org/

MTC http://www.mtc.gov

Offers in Compromise a9_8compromise.htm

State Authorized Tobacco Licensees a9_9tobaccolic.htm

County Websites

• City and County of Honolulu http://www.co.honolulu.hi.us/
• County of Hawaii http://www.hawaii-county.com/
• County of Mauai http://www.co.maui.hi.us/
• County of Kauai http://www.kauai.gov/