HONOLULU - The Department of Taxation would like to remind the public that State individual income tax returns must be filed by Monday, April 21, 2003. The filing deadline actually is April 20th, but because April 20th falls on a Sunday this year, returns filed by the following Monday will be considered timely filed..
Tax returns mailed via the U.S. Postal Service must be postmarked by midnight, April 21, 2003. The U.S. Postal Service will not have special extended hours to accommodate the State's filing deadline, so taxpayers must get their tax returns to the Post Office early enough to be postmarked by April 21, 2003. Taxpayers must also ensure that sufficient postage is placed on the envelope; mail with insufficient postage will not be accepted by the Department and will be returned.
Certain services offered by Airborne Express, DHL Worldwide Express, Federal Express, and United Parcel Service, also can be used. For returns to be filed on time, the date recorded or marked by one of these private delivery service companies must be April 21, 2003, or earlier.
Taxpayers who want to file their tax return in-person may do so at any district tax office during regular business hours. For the convenience of Oahu taxpayers driving to the Department, a yellow drop box for state returns is located in the driveway on the Halekauwila Street side of the Princess Ruth Keelikolani Building at 830 Punchbowl Street. Curbside service also will be available on Oahu from 5:00 P.M. to midnight on Monday, April 21, 2003, on both the Punchbowl Street and Halekauwila Street sides of the Princess Ruth Keelikolani Building.
Taxpayers who cannot complete their tax return on time will be granted an automatic 4-month extension of time to file their return until August 20, 2003; no form is required. However, the filing extension is not an extension of time to pay any tax due. Taxpayers must submit their payment with Form N-101A, Application for Automatic Extension of Time to File Hawaii Individual Income Tax Return, on or before April 21, 2003, to avoid late payment penalty and interest charges.
State tax forms and information are available on the Department's website at www.hawaii.gov/tax. The on-line forms with writable fields allow users to type in their entries before printing the form.
On Oahu, many of the most commonly used State tax forms and instruction packets are available on shelves just outside the Punchbowl Street entrance to the Princess Ruth Keelikolani Building.
Forms and publications can be requested ahead of time by calling the Department's Forms request line at 587-7572, or toll-free from the neighbor islands and continental U.S. at 1-800-222-7572, 24 hours a day, 7 days a week. Although many commonly requested forms can be faxed, usually within 24 hours, callers should allow 2-3 days for the delivery of mailed requests.
For information and assistance, taxpayers may call the Department's Taxpayer Services Branch on Oahu at 587-4242, or toll-free from the neighbor islands and continental U.S. at 1-800-222-3229.
HONOLULU - Form N-101A, Application for Automatic Extension of Time to File Hawaii Individual Income Tax Return, does not have to be filed by taxpayers to obtain an automatic 4-month extension of time to file their 2002 Hawaii individual income tax return.
Previously, individuals who could not file their tax return by the April 20th filing deadline had to complete Form N-101A and file it with the Department on or before the filing deadline in order to obtain the automatic 4-month extension to August 20th. Now, Form N-101A only must be filed if the taxpayer needs to make a payment.
"The extension of time to file a tax return is not an extension of time to pay any tax that is due," cautioned State Tax Director Kurt Kawafuchi. "Taxpayers who think that they will have a balance due on their return should file a Form N-101A on or before the filing deadline with their payment for the full amount due to avoid late payment penalty and interest charges."
Taxpayers who have prepared their return but cannot pay the entire amount due should file their tax return on time with whatever payment they can make. The Department will send them a bill for the remaining balance after their return is processed. Taxpayers may then contact the Department to discuss alternative payment arrangements.
Taxpayers who need an additional 2-month extension beyond the initial 4-month extension period must still file Form N-101B, Application for Additional Extension of Time to File Hawaii Individual Income Tax Return, on or before August 20th. The 2-month extension is not automatic and must be for reasonable cause. To be valid, at least 90% of the taxpayers' 2002 Hawaii income tax must have been paid through withholding, estimated tax payments, and payments made with an extension application.
Extension Forms N-101A and N-101B may be obtained at any district tax office or by calling the Department's Forms Request Line at 587-7572 (toll-free from the neighbor islands and continental U.S. at 1-800-222-7572). They are also conveniently available on the Department's website at www.hawaii.gov/tax. Forms on the website are available with writable fields that allow users to type in their entries before printing the form.
Taxpayers also may electronically file their extension requests and make their payments via the State's Internet portal at www.ehawaiigov.org/efile. There is a nominal $2.50 transaction fee, but only if a payment is made. Payments can be made with an electronic check or a credit card. However, credit card companies charge an additional fee if a credit card is used, so taxpayers should carefully check the total charges being assessed before authorizing the payment.
For more information call the Department at 587-4242, or toll free at 1-800-222-3229.
HONOLULU - The Department of Taxation's Tax Information telephone lines will be open from 7:45 A.M. to 4:30 P.M. during the April 18th Good Friday holiday to assist Hawaii taxpayers with their tax questions.
Although State offices will be closed and walk-in service unavailable, Hawaii taxpayers who need last-minute state tax assistance and information on Good Friday may call the Department at 587-4242, or toll-free from the neighbor islands and continental U.S. at 1-800-222-3229.
The Good Friday holiday telephone service is especially important this year, as the State's filing deadline is just two days later on April 20th. Because April 20th falls on a Sunday this year, however, Hawaii taxpayers will actually have until Monday, April 21st, to timely file their returns.
HONOLULU - This year, taxpayers have until Monday, April 21, 2003, to timely file their Hawaii tax returns, because the State's April 20th filing deadline falls on a Sunday. By April 21st, most Hawaii taxpayers will have already filed their tax returns, but not everyone.
The U.S. Postal Service will not have extended hours to accommodate the State's filing deadline, but the Department of Taxation will once again offer after-hours curbside service to accommodate last-minute filers on Oahu.
From 5:00 P.M. to midnight on Monday, April 21, 2003, taxpayers may drive up to either the Punchbowl Street or Halekauwila Street sides of the Princess Ruth Keelikolani Building, and simply hand their tax return or other tax document to a volunteer Department employee. Returns do not need to be in envelopes, but all pages and attachments should be securely stapled.
"This is my first tax season at the Department, so I'll be there too - at least for part of the evening," said State Tax Director Kurt Kawafuchi. "I hear that the volunteers have a wonderful time while providing this service, and that a number of last-minute filers really do show up just before midnight!"
The Princess Ruth Keelikolani Building is located in Downtown Honolulu at 830 Punchbowl Street. For more information call the Department at 587-4242, or toll free at 1-800-222-3229.