RE: List of Nursing Facilities for the Medical Services Excise Tax Credit
The following is a complete list of nursing facilities subject to the Nursing Facility Tax imposed by Chapter 346E, HRS, that may be referred to for the nursing facility expense portion of the Medical Services Excise Tax Credit (Credit) as provided by Section 235-55.9, Hawaii Revised Statutes (HRS).
Aloha Health Care Center Kona Hospital Ann Pearl Nursing Facility Kuakini Hospital Arcadia Retirement Residence Kula Hospital Beverly Manor Convalescent Lanai Hospital Castle Hospital Leahi Hospital Convalescent Center of Honolulu Leeward Nursing Home, Inc. Hale Ho Aloha Leki/Crawford Hale Makua-Kahului Life Care Center of Hilo Hale Makua-Wailuku Liliha Health Care Hale Malamalama aka Hawaii Select Care Hale Nani Rehabilitation & Nursing Maluhia Hospital Hale Omao, Inc. Maunalani Nursing Care Hillhaven Molokai Hospital Hilo Hospital Nuuanu Hale Honokaa Hospital Oahu Care Facility Island Nursing Home Pohai Nani Good Samaritan Kahuku Hospital Kauhale Kaiser Hospital Queen's Hospital Kau Hospital Saint Francis Hospital Kauai Care Center Sam Mahelona Memorial Hospital Kauai Veterans Memorial Hospital Wahiawa Hospital Kohala Hospital Wilcox HospitalEach resident individual taxpayer who files an individual income tax return and who is not eligible to be claimed as a dependent by another taxpayer for Hawaii income tax purposes, may claim a Credit of 6 percent of the qualified nursing facilities expenses paid to a nursing facility during the taxable year.
The qualified nursing facility expenses are amounts actually paid by the taxpayer for services provided to the taxpayer or a qualified dependent of the taxpayer to a nursing facility licensed under Sections 321-9 and 321-11, HRS, and any intermediate care facility for mentally retarded persons under Sections 321-9 and 321-11, HRS. The qualifying nursing facility must be subject to the imposition and payment of the tax imposed by Chapter 346E, HRS.
The credit may be claimed using Form N-858, Medical Services Excise
Tax Credit, with the name of the qualifying nursing facility entered on
line 10 of Form N-858. Form N-858 is to be attached with the individual
income tax return being filed.
RICHARD F. KAHLE, JR.
Director of Taxation