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FORM

N-101B

(REV. 2000)

INSTRUCTIONS

Note: Do not file this form, or federal Form

4. Blanket Requests.—We will not grant

Late Filing of Return.—You may be charged

2688, Application for Additional Extension of

blanket requests for extensions. You must file a

a penalty of 5% of the tax due for each month or

Time To File U.S. Individual Income Tax

separate extension form for each return.

part of a month that the return is late, but not

Return, unless you have first used Form

more than 25%. If you file a return late, attach a

5. When to File.—To apply for an extension

N-101A, Application for Automatic Extension of

full explanation with the return.

of time to file Form N-11, N-12, N-13, or N-15,

Time to File Hawaii Individual Income Tax

file an application by the extended due date

10. Interest.—Interest is accrued at the rate

Return, or federal Form 4868, Application for

shown on Form N-101A or federal Form 4868

of 1% for each month or part of a month on

Automatic Extension of Time To File U.S.

as previously filed. Do so early enough so that

unpaid

taxes

and

penalties

assessed

Individual Income Tax Return, to get an

we will have time to act on the application before

beginning with the first calendar day after the

automatic 4-month extension.

the return’s extended due date.

date prescribed for payments whether or not

1. Purpose of Form N-101B.—Use this

the due date falls on a Saturday, Sunday, or

6. Where to File.—This form must be

form to ask for an additional extension of time to

legal holiday.

submitted to the taxation district in which the

file Form N-11, N-12, N-13, or N-15.

taxpayer is required to file its return.

11. How to Claim Credit for Payment

Generally, an additional extension of time

Made With This Form.—Include any payment

MAILING ADDRESSES

for filing a return will be granted for a valid

you made with this form on Form N-11, N-12,

Oahu District Office

reason. However, you must file an application

N-13, or N-15; line 39, 45, 19b, or 47

P.O. Box 1530

on time and show reasonable cause why you

respectively.

Honolulu, Hawaii 96806-1530

cannot file the return within the time allowed by

If you and your spouse file a joint Form

808-587-1660

the previous extension.

Generally, we will

N-101B for 2000 but do not file a joint income

consider the application based on your efforts to

tax return for the year, you may claim the total

Maui District Office

fulfill the filing requirements, rather than on the

payment on your separate return or on your

P.O. Box 913

convenience of your tax return preparer. But if

spouse’s separate return or you may divide it in

Wailuku, Hawaii 96793-0913

your tax return preparer is not able to complete

any agreed amounts. Be sure to enter the

808-984-8500

the return by the due date for reasons beyond

social security numbers (or ITINs) of both

his or her control, or if in spite of reasonable

Hawaii District Office

spouses on the separate Form N-11, N-12,

efforts you are not able to get professional help

P.O. Box 1377

N-13, or N-15 return.

in time to file, we will generally grant the

Hilo, Hawaii 96721-1377

If you and your spouse file separate Forms

additional extension.

808-974-6321

N-101B for 2000 and you file a joint income tax

Clearly describe on line 4 the reasons that

Kauai District Office

return for the year, enter on Form N-11, N-12,

will cause your delay in filing the return. We

P.O. Box 1688

N-13, or N-15; line 39, 45, 19b, or 47

cannot accept incomplete reasons, such as

Lihue, Hawaii 96766-5688

respectively, the sum of the amounts paid on

“illness” or “practitioner too busy,” without

808-274-3456

the separate Forms N-101B. Also enter the

adequate explanations. If it is clear that an

social security numbers (or ITINs) of both

7. How to File.—This application must be

application was made for no important reason

spouses in the spaces on Form N-11, N-12,

submitted to the appropriate taxation district.

but only to gain time, we will deny the

N-13, or N-15.

Any additional extensions require the filing of a

application.

new application.

12. Signature.—Application for additional

Federal

Form

2688,

Application

for

extension of time for filing Hawaii income tax

8. How to Fill Out This Form.—At the top,

Additional Extension of Time To File U.S.

return

must

individually

made

and

indicate if you are filing an extension for Form

Individual Income Tax Return, may be used in

personally signed by the applicant or duly

N-11, N-12, N-13, or N-15. If you are a fiscal

lieu of Form N-101B. In the title area, any

authorized agent.

year filer, fill in the dates your tax year begins

reference to U.S. should be crossed off and

and ends. Below that, fill in the spaces for your

13.

Signature

Other

Than

replaced with Hawaii. A photocopy of federal

name, address, and social security number. If

Taxpayer.—Persons who may sign for the

Form 2688 will be accepted, however, there

you are an alien and were issued an individual

taxpayer include attorneys, certified public

must be an original signature of the applicant or

taxpayer identification number (ITIN) by the

accountants, or other persons qualified to

duly authorized agent on the form.

IRS, enter your ITIN.

practice before the IRS, or any person holding a

2. Internet Address.—Tax forms are

power of attorney. If the taxpayer cannot sign

On line 1, enter the date on which your

available on the Internet. The Department of

because of illness, absence, or other good

request for extension will end.

Taxation’s site on the Internet is:

cause, a person in close personal or business

Indicate, on line 2, if you were previously

relationship to the taxpayer may sign provided

granted an extension of time to file and, on line

3. Period of Extension.—In general, we

a proper explanation is attached as to why the

3, the date to which the extension was granted.

cannot grant an extension of more than 6

taxpayer cannot sign this form.

It is not

months. The 6-month extension period granted

necessary that such person hold a power of

9. Penalties.—You may be assessed one

includes the 4 months granted if Form N-101A

attorney.

or both of the following penalties:

or federal Form 4868 was previously filed. An

Late Payment of Tax.—Form N-101B does

extension of more than 6 months will be

not extend the time for payment of income tax.

granted only for persons who are outside the

You may be charged a penalty of 20% of taxes

United States and have a valid reason.

not completely paid within 60 days of the

An extension of time for filing an income tax

prescribed filing date of the return.

return does not extend the time for payment of

the tax.

Form N-101b - Application For Additional Extension Of Time To File Hawaii Individual Income Tax Return - 2000 Page 2

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