Form Rv-3 Instructions - Annual Rental Motor Vehicle, Surcharge Tax Return

SIGNING THE RETURN (fig. 3.2)

Hawaii Tax I.D. No., and your daytime phone number on your

check or money order. DO NOT SEND CASH.

STEP 27 — Sign your tax return. The sole proprietor, a

Send your check or money order and the return to:

partner or member, corporate officer, or an authorized agent

Hawaii Department of Taxation

must sign the return, state his/her title, write the date the

P.O. Box 2430

return is signed, and write a daytime contact phone.

Honolulu, HI 96804-2430

INSTRUCTIONS FOR FILING AN AMENDED FORM RV-3

8. If line 10 is MORE THAN line 16, subtract line 16 from

If you file your Form RV-3 and later become aware of any

line 10 and enter the result on line 18, “ADDITIONAL

changes you must make to the reported number of car-

TAXES DUE”.

sharing vehicle half-hours, the number of rental motor

vehicle days, and/or the number of tour vehicle-months, you

9. If the amended Form RV-3 is filed after the due date of

may file an amended return on Form RV-3 to change the

the original Form RV-3, and if there is an amount entered

Form RV-3 you already filed.

on line 18, enter on line 19 the amount of any penalty

Complete your amended Form RV-3 as follows:

and/or interest now due.

On a timely filed original

Form RV-3, a penalty of 20% of the tax due will be

1. Fill in the oval at the top of the front page of the Form

assessed if any tax remains unpaid after 60 days from

RV-3 to designate that this is an amended return (see

the prescribed due date of the original Form RV-3. This

fig. 3.0).

penalty is applicable to amended Form RV-3s for timely

filed original Form RV-3s. Interest at the rate of 2/3 of

2. Enter the correct number of car-sharing vehicle half-

1% per month or part of a month shall be assessed on

hours, the number of rental motor vehicle days, and/

unpaid taxes and penalties assessed beginning with the

or the number of tour vehicle-months, and amounts

first calendar day after the date prescribed for payment,

of taxes due which should have been reported on the

whether or not that first calendar day falls on Saturday,

original Form RV-3. Follow Steps 1 through 11 above

Sunday, or legal holiday.

used to complete your original return. (Note: Entries

which were correctly reported on the original Form RV-3

10. Add lines 18 and 19 and enter the total on line 20,

also must be entered on the appropriate line(s). Failure

“TOTAL AMOUNT DUE AND PAYABLE”.

to do so will result in a change from the amount to

-0-.)

11. Enter on line 21 the amount of any payment made with

the amended Form RV-3. If the amended Form RV-3

3. Enter on line 9 the amounts of any penalty and/or interest

is filed after the due date of the original Form RV-3,

assessed as of the date the amended return is filed.

include any additional penalty and interest in your

Penalty and interest are generally assessed because

payment. Attach your check or money order for this

the original returns were filed after the filing deadline or

amount payable to “Hawaii State Tax Collector” in U.S.

because the taxes due were not paid in full by the filing

dollars drawn on any U.S. bank where indicated on the

deadline.

front of the amended Form RV-3. Write “RV”, the filing

period, your Hawaii Tax I.D. No., and your daytime phone

4. Enter on line 11 the total amount of taxes, additional

number on your check or money order. DO NOT SEND

assessments, and penalty and/or interest paid less any

CASH

refunds received for the tax year. Include payments

made with the original periodic and annual returns, as

Send your check or money order and the amended Form

well as any supplemental payments made after they

RV-3 to:

were filed. REMINDER: Payments are applied first to

recover costs incurred by the Department, then to any

Hawaii Department of Taxation

interest due, then to penalties, and finally, to taxes.

P.O. Box 2430

Honolulu, HI 96804-2430

5. Enter on line 15 the amount of credit claimed on your

original Form RV-3.

12. Sign your name and write your title, the date, and a

daytime contact phone number in the spaces provided

6. Subtract line 15 from line 14 and enter the “NET

at the bottom of the amended Form RV-3 (see fig. 3.2).

PAYMENTS MADE” on line 16.

7. If line 10 is LESS THAN line 16, subtract line 10 from

line 16 and enter the result on line 17, “CREDIT TO BE

REFUNDED”.

If you have questions, please contact a customer service representative at:

Voice: 808-587-4242

Mail: Taxpayer Services Branch

Telephone for the Hearing Impaired:

1-800-222-3229 (Toll-Free)

P.O. Box 259

808-587-1418

Fax: (808) 587-1488

Honolulu, HI 96809-0259

1-800-887-8974 (Toll-Free)

E-mail: Taxpayer.Services@hawaii.gov

Form Rv-3 Instructions - Annual Rental Motor Vehicle, Surcharge Tax Return - 2016 Page 4

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