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RE: A Listing of New and Obsolete Tax Forms, Instructions, and Schedules;
NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 2001
Errors Found on Hawaii Tax Forms As of January 21, 2002
OBSOLETE TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 2001
- G-6S, "Application for Exemption From General Excise Taxes (Short Form)"
- G-65, "Disability Deduction Worksheet"
- N-172 Instructions, "Instructions for Form N-172"
- N-314 Instructions, "Instructions for Form N-314"
- N-319, "Tax Credit for Research Activities"
- N-322, "Application for a Qualified High Technology Business (QHTB) to Sell Its Unused Net Operating Loss (NOL) Carryover"
- 7. N-326, "Technology Infrastructure Renovation Tax Credit"
- N-328, "Drought Mitigating Water Storage Facility Tax Credit"
- N-330, "School Repair and Maintenance Tax Credit"
- N-332, "Residential Construction and Remodeling Tax Credit"
- N-332 Instructions, "Instructions for Form N-332"
- Schedules O and P (Form N-20), "Schedules O and P (Form N-20) Allocation and Apportionment of Income"
TAX FORM ERRORS
- M-13, "Quarterly Statement and Tax Return of Diesel Oil Initially Purchased For Use Off the Public Highways but Subsequently Used on the Public Highways"
- M-23A, "Monthly Statement of Petroleum Product Transactions to be Filed by Distributors and Persons Liable to the Same as Distributors"
- M-24, "Monthly Report of Exempt Liquid Fuel Sales Under the Fuel Tax Law (Chapter 243, HRS) Covering Sales for Use in the County of Kalawao, and Sales to the United States or Other Exempt Instrumentalities For Exclusive Governmental Uses"
- M-26, "Monthly Statement of Deductions from the Liquid Fuel Tax"
- N-857, "Physician's or Optometrist's Certified Report on Eye or Hearing Examination or Disability for Tax Exemption Purposes"
- M-19 Instructions On page 2, the revision date which reads, " (2000)," should read:
- Form N-13 On page 1, in the Designee Area, which reads, " Do want . . . ," should read:
"Do you want . . ."
- Form N-15 On page 31, under the subheading of Amended Return, the last sentence in the last paragraph which reads, " . . . to amend a Form N-15 filed for taxable year 1997 or 1998," should read:
" . . . to amend a Form N-15 filed for taxable year 1997 or thereafter."
- Schedule K-1 (Form N-20) On page 2 of the Schedule, Line 27b(1), which reads, " . . . Schedule K-1, lines 4a through 4f," should read:
" . . . Schedule K-1, lines 4a, 4b, 4c, 4f,"
- Schedule K-1 (Form N-20) On page 2 of the Schedule, Line 29, column (b) should not reflect a dollar amount, but should contain the following reference:
"See attached Form N-312A"
- Form N-30 On page 1, Line 16, which reads, " . . . larger than line 14(f))" should read:
". . . larger than line 14(e))"
- Form N-30 On page 1, Line 17, which reads, "OVERPAYMENT (If line 14(f) . . ." should read:
"OVERPAYMENT (If line 14(e) . . ."
- Form N-152 On page 2, Line 38, which reads, " . . . Add lines 13 and 45," should read:
" . . . Add lines 13 and 37."
- N-188X Instructions On page 1, 1st column, 3rd paragraph, 1st sentence, which reads, ". . . "to amend Form N-15 for taxable year 1997 or 1998. They must file an amended return for 1997 or 1998 on Form N-15," should read:
". . . "to amend Form N-15 for taxable year 1997 or thereafter. They must file an amended return for 1997 or thereafter on Form N-15."
- Form N-314 There were 2 versions of the form printed with "(Rev. 2001)".
The correct version starts with Line 13 on page 2 and the instructions are on a separate sheet. The incorrect version has instructions on page 2.
Tax forms are available at our website at www.hawaii.gov/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 1-800-222-7572.
The 2001 Tax Information CD-ROM contains 2001 state tax forms and instructions; Department publications such as Tax Information Releases, Announcements, and brochures; Department of Labor employer filing forms and instructions and Department of Commerce and Consumer Affairs business registration forms, for a nominal charge of $10.00. All of the forms on our compact disc have writable fields. You will be able to type in information and print out a completed form. The compact disc, however, will not perform any computations. For a CD-ROM order form, call 808-587-7572 or toll free at 1-800-222-7572.
MARIE Y. OKAMURA
Director of Taxation