State Tax Electronic Filing (ELF) Information
For Individuals, Sole Proprietors, and Business Entities
You can electronically file selected state tax returns on-line using a personal computer. This is called on-line, e-filing or ELF.
In order to use ELF, you must register. Before you register, please be sure that you have: 1) A Web Browser capable of Secure Socket Layer (SSL) encryption; 2) An email account; 3) Valid Federal and State Identification Numbers; and 4) You must have Adobe Acrobat Reader 6.0 or higher to view our PDF files. For details on the requirements for registration, please visit E-Filing: Frequently Asked Questions (FAQs).
If you are already registered, go to E-Services.
- Form A-6, Tax Clearance
- Form G-45, General Excise Period and Amended Return
- Form G-49, General Excise Annual Return & Reconciliation and Amended Return & Reconciliation
- Form HW-14, WH Period Return and Amended Return
- Form TA-1, Transient Accommodations Period and Amended Return
- Form TA-2, Transient Accommodations Annual Return & Reconciliation and Amended Return & Reconciliation
- Form N-1, Estimated Income Tax (Individual)
- Form N-3, Estimated Income Tax (Corporation)
- Form N-13, Resident Individual Income Tax Return (Short Form)
- Form N-101A, Automatic Extension (Individual)
- Form N-301 Automatic Extension to file Hawaii Return for a Corporation, Partnership, Trust, or Remic
- Form GEW-TA-RV-6, Extension of Time to File the GE/Use (Form G-49), TA (Form TA-2) and RVST (RV-3) Annual Return and Reconciliation
- Form GE-1, Survey of General Excise/Use Tax Exemptions and Deductions
You can also pay taxes using tax payment vouchers. Currently, the vouchers available are:
- N-126E, Net Income Tax Payment (includes the N-200V Individual Income and N-201V Business Income)
- GE VP-1E, General Excise/Use Tax Payment
- RV VP-1E, Rental Vehicle Surcharge Tax Payment
- TA VP-1E, Transient Accommodations Tax Payment
- WH VP-1E, Withholding Tax Payment
- ICS-202V, Tax Payment Voucher (CBV)
- VP-2, Miscellaneous Tax Payment Voucher
If you choose to pay via electronic debit to your bank account (eCheck), there is a non-refundable payment filing fee of $1.00. This filing fee allows eHawaii.gov to deliver this important service via the internet.
If you choose to pay by credit card, there is a non-refundable payment filing fee equal to $1.00 plus a 2.25% portal administrative fee of the total amount charged.
No payment is processed until you authorize it. Until you authorize the payment, the transaction may be cancelled. Once submitted, E-filing provides you with a confirmation that your return and/or payment were received. E-filing offers quicker processing, and easy access to your e-filed records.
We realize that security is a concern for taxpayers, and have made it a priority to safeguard taxpayer information for those who file and pay electronically.
Our mission at the Department of Taxation is to administer the laws of the State of Hawaii in a consistent, uniform, and fair manner. We are committed to satisfying our customers proactively, investing in our employee's future, and using technology to empower everyone. We believe, however, that you can play an important role in helping us to succeed, and we welcome any comments or suggestions thay you may have.
If you would like to electronically file your Individual Resident Income Tax Return (Form N-11) or Individual Income Tax Return for Non-Residents and Part-Year Residents (Form N-15), see the information links on our Joint Federal/State Electronic Filing (JELF) Program below.
Federal/State Income Tax Joint E-Filing (JELF)