DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2001-3
March 2, 2001
RE: A Listing of New Tax Forms, Instructions, and Schedules; Errors Found
on Hawaii Tax Forms As of March 1, 2001
NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 2000
TAX FORM ERRORS
Dual Rate Form RV-6, "Dual Rate Amended Rental Motor Vehicle and Tour Vehicle
Surcharge Tax Annual Return & Reconciliation"
G-5, "Application for General Excise/Use One-Time Event Identification
Instructions for Filing Form G-45 for a One-Time Event
M-19 Instructions, "Instructions for Form M-19"
M-100A, "Application to Purchase Cigarette Tax Stamps"
M-100B, "Authorization to Order and Receive Cigarette Tax Stamps"
M-101, "Cigarette Tax Stamp Bond"
M-102A, "Cigarette Tax Stamps Order Form (For Purchases Made at First Hawaiian
M-102B, "Cigarette Tax Stamps Order Form (For Purchases Made at the Department
M-102M, "Cigarette Tax Stamps Order Form (For Out-of-State Purchases)"
M-103, "Transfer of Cigarette Tax Stamps"
M-104, "Export Exemption for Cigarette and Tobacco Taxes"
M-105, "Schedule of Imported Foreign Cigarettes to Which Hawaii Cigarette
Tax Stamps Have Been Affixed"
M-106, "Request for Refund of Unused Cigarette Tax Stamps"
N-200V, "Individual Income Tax Payment Voucher"
N-320, "Individual Development Account Contribution Tax Credit"
Schedule CR, "Schedule of Tax Credits"
Schedule D (Form N-35) Instructions, "Instructions for Schedule D (Form
N-35)" (The instructions are now separate from the form.)
Tax forms are available at our website at: www.state.hi.us/tax, at
our district tax offices (Oahu District Office, 830 Punchbowl Street; Maui
District Office, 54 S. High Street, #208; Hawaii District Office, 75 Aupuni
Street, #101; and Kauai District Office, 3060 Eiwa Street, #105) or by
calling our Forms Request Line at: 808-587-7572 or toll free at:
Form N-152 On page 2, Line 38, which reads, ". . . Add lines 13 and 45,"
should read: ". . . Add lines 13 and 37."
Form N-70NP On page 1, Line 17, which reads, ". . . Form N-210,"
should be deleted. An N-70NP filer can only use Form N-220 to compute
the underpayment of estimated tax. Per Internal Revenue Code (IRC)
section 6655(g)(3)(A), any organization subject to the tax imposed by IRC
section 511, and any private foundation, shall be treated as a corporation.
Schedule D (Form N-30) Part II of the form does not include a separate
line to enter the total capital gain distributions paid by a regulated
investment company or a real estate investment trust. The amount
of the distribution should be included on Line 7.
Schedule D (Form N-40) On page 2, Line 40, which reads, ". . . If line
39 is $12,000, enter $636.00," should read: ". . . If line 39 is
$12,000, enter $670.00."
Schedule K-1 (Form N-40) On the back of the Schedule, in the Instructions
for Line 10a, which reads, ". . . payment made on January 20, 2000," should
read: ". . . payment made on January 20, 2001." Note: If the
due date falls on a Saturday, Sunday or legal holiday, file by the next
N-168 Instructions, page 3; N-11/12 Instructions, pages 6, 11, 18,
24, 26 and 30; N-15 Instructions, pages 6, 24 and 38 Federal Form 1040PC
is obsolete. Any references to the form in the instructions should
Booklet A On page 14, Section 12 — Employee's Statement Concerning Non-Residence
in the State of Hawaii, Form HW-6, second paragraph, which reads, "In order
for an employee . . . signed by the employer . . .," should read:
"In order for an employee . . . signed by the employee . . ."
New for this year the 2000 Tax Information CD-ROM contains a compilation
of selected unpublished Tax Court cases that you may find useful.
The CD also contains the 1995, 1996, 1997, 1998, 1999 and 2000 state tax
forms and instructions; our tax statutes and administrative rules; formal
opinions of the Office of the Attorney General on tax issues; Department
publications such as Tax Information Releases, Announcements, and brochures;
and much more, for a nominal charge of $15.00. All of the 1999 and
2000 forms on our compact disc have writable fields. The compact
disc will not perform any computations; however, you will be able to type
in information and print out a completed form. For a CD-ROM order
form, call: 808-587-7572 or toll free at: 1-800-222-7572.
MARIE Y. OKAMURA
Director of Taxation