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STEP 12 — Add all the penalties and interest which have been assessed on taxes owed on the periodic tax returns for the

taxable year, enter the results to the right of “PENALTY” and “INTEREST”, and enter the total of the two amounts on line

15.

STEP 13 — Add lines 14 and 15, and enter the total on line 16, “TOTAL AMOUNT”.

STEP 14 — Add the total amount of transient accommodations taxes, penalties, and interest paid with your periodic tax

returns, delinquency notices, and assessment notices for the taxable year. Enter this amount, less any refunds received for

the tax year, on line 17, “TOTAL PAYMENTS MADE LESS ANY REFUNDS RECEIVED FOR THE TAX YEAR”.

STEP 15 — Leave line 18 blank (to be used for Amended Returns ONLY).

STEP 16 — Subtract line 18 from line 17 and enter the “NET PAYMENTS MADE” on line 19.

STEP 17 — Compare the amounts on lines 16 and 19. If the amount on line 16 is THE SAME AS line 19, go on to Step

22.

If the amount on line 16 is LESS THAN line 19, subtract line 16 from line 19, and enter the result on line 20, “CREDIT TO

BE REFUNDED”. Go to Step 22.

STEP 18 — If the amount on line 16 is MORE THAN line 19, subtract line 19 from line 16 and enter the “ADDITIONAL

TAXES DUE” on line 21. This is your taxes now due and payable. Calculate penalty and interest on this amount if the annual

return is filed after the due date.

STEP 19 — Late Filing of Return—The penalty for failure to file a return on time is assessed on the tax due at a rate of 5%

per month, or part of a month, from the due date to the filing date, to a maximum of 25%.

Interest — Interest at the rate of 2/3 of 1% per month, or part of a month, shall be assessed on unpaid taxes and penalties

beginning with the first calendar day after the date prescribed for payment, whether or not that first calendar day falls on a

Saturday, Sunday, or legal holiday.

Enter the amounts for Penalty and Interest to the right of “PENALTY” and “INTEREST”, respectively, and enter the total of

the two amounts on line 22. If you need help computing the penalty and interest, please call the Taxpayer Services Branch

for assistance at 808-587-4242 or toll-free at 1-800-222-3229; or leave these lines blank and the Department will compute

the charges for you and send you a bill.

STEP 20 — If you have taxes now due, add the amounts on lines 21 and 22 and enter the “TOTAL AMOUNT DUE AND

PAYABLE” on line 23.

STEP 21 — NOTE: If you are NOT submitting a check with your return, enter “0.00” on line 24.

Write the “AMOUNT OF YOUR PAYMENT”, including any penalty and interest, on line 24. Attach your check or money order

for this amount payable to “Hawaii State Tax Collector” in U.S. dollars drawn on any U.S. bank where indicated on the front

of the return. Write “TA”, the filing period, your Hawaii Tax I.D. No., and your daytime phone number on your check or money

order.

Send your check or money order and the return to:

Hawaii Department of Taxation

P.O. Box 2430

Honolulu, HI 96804-2430

DO NOT SEND CASH. Form TA-2 can also be filed and payment made electronically at

STEP 22 — Make sure you have entered the “GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED” from the back

of the form, on line 25.

(fig. 3.7)

SIGNING THE RETURN

STEP 23 — Sign your tax return. The sole proprietor, a partner or member, corporate officer, or an authorized agent must

sign the return, state his/her title, write the date the return is signed, and write a daytime contact phone number.

fig. 3.7

Instructions For Form Ta-2 - Transient Accommodations Tax Annual Return And Reconciliation Page 5