Form Hw-23 - Amended - Employer'S Annual Return And Reconciliation Of Hawaii Income Tax Withheld From Wages - 2009

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35
STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM HW-23
DO NOT WRITE IN THIS AREA
—AMENDED—
(REV. 2009)
EMPLOYER’S ANNUAL RETURN AND
Clear Form
RECONCILIATION OF HAWAII INCOME TAX
WITHHELD FROM WAGES
FOR CALENDAR YEAR _________
NAME:
HAWAII TAX I.D. NO. W
FEDERAL I.D. NO. __ __ - __ __ __ __ __ __ __
__ __ __ __ __ __ __ __ - __ __
ATTACH ANY CORRECTED FORMS HW-2 (OR FEDERAL FORMS W-2C)
1. NUMBER OF HW-2 FORMS, COPY A, or FEDERAL FORM W-2C, COPY 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 _____________________
2. TOTAL WAGES SHOWN ON THESE FORMS (include COLA, 3rd party sick leave, and other benefits) . . . . . . . . . . . . . . . 2 $ ____________________
3. TOTAL HAWAII INCOME TAX WITHHELD FROM WAGES SHOWN ON THESE FORMS . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 $
3a. PENALTIES . . . . . . $ _______________________
3b. INTEREST . . . . . . . $ _______________________
3c. TOTAL AMOUNT DUE (ADD LINES 3, 3a, and 3b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c $ ____________________
4. TOTAL PAYMENTS OF TAXES WITHHELD PLUS AMOUNT PAID WITH FORM HW-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 $
4a. PENALTIES PAID . . $ _______________________
4b. INTEREST PAID . . . $ _______________________
4c. TOTAL PAYMENTS MADE (ADD LINES 4, 4a, and 4b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c $
5. AMOUNT OF CREDIT TO BE REFUNDED (LINE 4c MINUS LINE 3c) . 5 $ ____________________
THIS SPACE FOR DATE RECEIVED STAMP
6. AMOUNT OF TAXES NOW DUE AND PAYABLE
(LINE 3c MINUS LINE 4c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 $
FOR LATE
7a PENALTY . . $ _______________________
7.
FILING ONLY
7b INTEREST . $ _______________________
8. TOTAL AMOUNT NOW DUE AND PAYABLE (ADD LINES 6, 7a, AND 7b) . . 8 $ ____________________
9. PLEASE ENTER AMOUNT OF PAYMENT (See Instructions.) . . . . . . . . 9 $ ____________________
Attach your check or money order payable to “HAWAII STATE TAX COLLECTOR” in U.S. dollar drawn
on any U.S. bank and Form VP-1 to Form HW-23. Write “HW”, the filing period, and your Hawaii Tax
I.D. No. on your check or money order. Mail to: HAWAII DEPARTMENT OF TAXATION, P. O. BOX
3827, HONOLULU, HI 96812-3827. You may also e-pay at
I DECLARE UNDER THE PENALTIES SET FORTH IN SECTION 231-36, HRS, THAT THIS IS A TRUE AND CORRECT
RETURN, PREPARED IN ACCORDANCE WITH THE WITHHOLDING PROVISIONS OF THE HAWAII INCOME TAX
LAW AND THE RULES ISSUED THEREUNDER.
SIGNATURE _______________________________
TITLE ___________________
DATE ______
(
)
DAYTIME PHONE NUMBER:
INSTRUCTIONS
THIS FORM IS ONLY USED AFTER THE ORIGINAL RETURN, FORM
5. If line 3c is more than line 4c, subtract line 4c from line 3c and enter the
HW-3, HAS BEEN FILED. It is not necessary to amend both the periodic
result on line 6.
returns and the Employer’s Annual Return and Reconciliation of Hawaii
6. Enter on line 9 the amount of payment being made with the amended
Income Tax Withheld From Wages, Form HW-3.
return. Complete Form VP-1, Tax Payment Voucher. Attach a check or
Please file 2 copies of this amended return and any corrected Statements
money order payable to “Hawaii State Tax Collector” and Form VP-1 to
of Hawaii Income Tax Withheld and Wages Paid (Form HW-2 or federal
Form HW-23. Write “HW”, the filing period, and your Hawaii Tax I.D. No.
Form W-2C) with the Hawaii Department of Taxation.
on the check or money order. If the amended return is being filed after the
due date of the original return, include any additional penalty and interest
1. Enter the filing period, your name, your Hawaii Tax I.D. No., and your Federal
shown on lines 7a and 7b in your payment. On a timely filed original return,
Employer Identification Number.
a penalty of 20% of the tax due will be assessed if any tax remains unpaid
2. Enter on lines 1 through 3 the correct amounts which should have been
after 60 days from the prescribed due date of the return. This penalty is
reported on the original Employer’s Annual Return and Reconciliation of
applicable to amended returns for timely filed original returns. Interest at the
Hawaii Income Tax Withheld From Wages, Form HW-3. Entries which
rate of 2/3 of 1% per month or part of a month shall be assessed on unpaid
were correctly reported on the original return also must be entered on the
taxes and penalties assessed beginning with the first calendar day after the
appropriate line. Failure to do so will result in a change from the correct
date prescribed for payment, whether or not that first calendar day falls on a
amount to -0-.
Saturday, Sunday, or legal holiday.
3. Enter on lines 4 through 4c the amounts of any tax withheld, penalty, and
7. If you are filing this return just to transmit corrected Forms HW-2 or federal
interest paid with the original periodic returns, the original Form HW-3, as
Forms W-2C, enter on line 1 the same number of HW-2s or federal Forms
well as any supplemental payments made after the original returns were
W-2s as on the original Form HW-3. If you are filing this return to transmit
filed. REMINDER: Payments are applied first to recover collection costs
HW-2s or federal Forms W-2s not included with the original filing, enter on
incurred by the Department, then to any interest due, then to penalties, and
line 1 the corrected total number of HW-2s or federal Forms W-2s filed.
finally, to taxes.
8. Prepare a duplicate copy of this amended return for your files.
4. If line 3c is less than line 4c, subtract line 3c from line 4c and enter on line 5
9. Sign the amended return and file it with the HAWAII DEPARTMENT OF
the amount of credit to be refunded.
TAXATION, P .O. BOX 3827, HONOLULU, HI 96812-3827
35
FORM HW-23

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