Department Of Taxation Announcement Form No. 2004-17 Hawaii printable pdf download

Department Of Taxation Announcement Form No. 2004-17 Hawaii

KURT KAWAFUCHI

LINDA LINGLE

DIRECTOR OF TAXATION

GOVERNOR

MARIE C. LADERTA

JAMES R. AIONA, JR.

DEPUTY DIRECTOR

LT. GOVERNOR

STATE OF HAWAII

DEPARTMENT OF TAXATION

P.O. BOX 259

HONOLULU, HAWAII 96809

PHONE NO: (808) 587-1510

FAX NO: (808) 587-1560

November 4, 2004

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2004-17

RE:

Relief for Taxpayers Affected by Heavy Rains and Flooding on October 30

and 31, 2004 in the Manoa Valley Area in the City and County of Honolulu

In light of the recent rainstorm that caused substantial damage to homes and

businesses in the Manoa Valley area, the Department of Taxation ("Department")

recognizes that affected taxpayers may have difficulty meeting their tax obligations. The

Department, therefore, will consider requests for extensions to file and pay other taxes

and waivers of penalties and interest on a case-by-case basis. In addition, the Department

will also follow federal casualty loss provisions in the event of a Presidential declaration

of a natural disaster.

Mark Returns "2004 Flood Relief"

All returns that are filed under the provisions of this Announcement should be

clearly marked "2004 Flood Relief" on the top center of the return. Do not place the

words "2004 Flood Relief" in the "DO NOT WRITE IN THIS SPACE" area in the upper

right corner of any return. Taxpayers and tax practitioners who want to use the

provisions of this Announcement, but whose addresses (on file with the Department) are

not within the areas directly affected, should also include a brief statement as to how the

disaster adversely affected their ability to meet their tax obligations.

II.

Hawaii Employer's Withholding Taxes

Taxpayers whose Hawaii employer's withholding taxes are due November 10,

2004 (accelerated due date filers) or are due November 15, 2004, and who, as a result of

the rains and flooding cannot meet these due dates, may file their returns and pay the tax

due by December 10, 2004 (for accelerated due date filers only) or by December 15,

2004 without incurring any penalties or interest. No late filing penalty will be imposed

for returns that are postmarked on or before December 10, 2004 (for accelerated due date

filers only) or December 15, 2004.

Employers who have employees at several locations in the State, including

locations affected by the rains and flooding, should file their returns on time. If complete

information from locations affected by the rains and flooding is not available by the due

Department Of Taxation Announcement Form No. 2004-17 Hawaii

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