Form N-40 - Fiduciary Income Tax Return - 2002
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STATE OF HAWAII—DEPARTMENT OF TAXATION
DO NOT WRITE OR STAPLE IN THIS SPACE
N-40
FIDUCIARY INCOME TAX RETURN
(REV. 2002)
2002
CALENDAR YEAR 2002, or other taxable year beginning
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_________________, 2002 and ending
_________________ , 20_____
Change in Address
Name of estate or trust (Grantor type trust, see Instructions)
AMD UNP
008
PNT
INT
Name and title of fiduciary
Federal Employer I.D. No.
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Address of fiduciary (number and street)
Hawaii G.E./Use I.D. No.
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City, State and ZIP Code. If foreign address, see Instructions.
Date entity created
Number of Schedules K-1
Attached
1.
Interest Income .................................................................................................................................................................
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2.
Ordinary Dividends ...........................................................................................................................................................
2
3.
Income or (losses) from partnerships, other estates or other trusts (Attach federal Schedule E) (See Instructions).............
3
4.
Net rent and royalty income or (loss) (Attach federal Schedule E) ...................................................................................
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5.
Net business and farm income or (loss) (Attach federal Schedules C and F) ..................................................................
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6.
Capital gain or (loss) (Attach Schedule D (Form N-40)) .................................................................................................
6
7.
Ordinary gains or (losses) (From Schedule D-1, line 20) ................................................................................................
7
8.
Other income (State nature of income).............................................................................................................................
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9.
Total income (Add lines 1 through 8) .......................................................................................................................
9
10.
Interest (Explain in Schedule C) .......................................................................................................................................
10
11.
Taxes (Explain in Schedule C) .........................................................................................................................................
11
12.
Fiduciary fees (Explain in Schedule C) .............................................................................................................................
12
13.
Charitable deduction (From Schedule A, line 6 or 7(c)) ....................................................................................................
13
14.
Attorney, accountant and return preparer fees (Explain in Schedule C)...........................................................................
14
15.
(a) Other deductions NOT subject to the 2% floor (Explain in Schedule C)...................................................................
15(a)
(b) Allowable miscellaneous itemized deductions subject to the 2% floor (Explain in Schedule C) ...............................
15(b)
16.
Total (Add lines 10 through 15(b)) ...........................................................................................................................
16
17.
Line 9 minus line 16 (Complex trusts and estates also enter this amount on Schedule B, line 1)....................................
17
18.
Income distribution deduction (From Schedule B, line 17) (See Instructions) (attach Schedules K-1 (Form N-40)) ........
18
19.
Estate tax (including certain generation-skipping transfer taxes) under Chapter 236D, HRS, attributable to income in
respect of a decedent (Fiduciary’s share).........................................................................................................................
19
20.
Exemption ($400 for an estate; trusts see Instructions)....................................................................................................
20
21.
Total (Add lines 18 through 20)............................................................................................................................
21
22.
Taxable income of fiduciary (Line 17 minus line 21)....................................................................................................
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23.
Tax on amount on line 22 (Use tax rate schedule or
Schedule D (Form N-40)) ..........................................................
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(
Includes separate tax from Forms N-152, N-312, N-318, N-586, and section 641(c) tax. Attach appropriate Forms)
(a) Enter amount from Schedule D (Form N-40), line 41 ..............................................
23(a)•
24.
Total nonrefundable credits from Schedule E, line 12 ..................................................................................................
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25.
BALANCE — Line 23 minus line 24 (but not less than zero) ...........................................................................................
25
26.
OTHER
(a) 2002 Estimated tax payments: N-5
N-288A
26(a)•
CREDITS: (b) Estimated tax payments allocated to beneficiaries (from N-40T) ............................
26(b)
(c)
Line 26(a) minus line 26(b) ...................................................................
26(c)
(d) Amount applied from 2001 return .........................................................
26(d)•
(e) Payments with extension .....................................................................
26(e)•
(f)
Total of refundable credits from Schedule F, line 9 ..............................
26(f)•
27.
Total (Add lines 26(c) through 26(f)) .....................................................................................................................
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28.
Penalty for underpayment of estimated tax.(See Instructions) .........................................................................................
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29.
TAX DUE — If the total of lines 25 and 28 is larger than line 27, enter AMOUNT OWED ...............................................
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30.
OVERPAYMENT — If line 27 is larger than the total of lines 25 and 28, enter AMOUNT OVERPAID ...........................
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31.
Enter the amount of line 30 to be CREDITED to 2003 estimated tax ............................................................................
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32.
Enter the amount of line 30 to be REFUNDED.................................................................................................................
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Amount paid (overpaid) on original return — AMENDED RETURN ONLY (See Instructions).........................................
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34.
BALANCE DUE (REFUND) with amended return (See Instructions) ............................................................................
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DECLARATION:
I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or
%
If you would like us to mail you a
statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith, for the
Please
taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.
packet of forms for next year’s
Sign
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filing, please check this box.
Here
Signature of fiduciary or officer representing fiduciary
Date
Date
Preparer’s identification number
Preparer’s Signature and
Check if
Print Preparer’s Name
Paid
self-employed
Preparer’s
Federal
Firm’s name (or yours
E.I. No.
Information
if self-employed) and
Address and ZIP code
Phone no.
Attach Form N-201V and your check or money order for full amount payable to “Hawaii State Tax Collector”.
FORM N-40
Write your Federal Employer I.D. No. and “2002 Form N-40” on your check or money order.
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