Form M-6 - Hawaii Estate Tax Return Page 3
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3FORM M-6 (REV. 2015)
PAGE 3
Estate of
Decedent’s Social Security Number
DRF153
12. Enter the deceased spousal unused exclusion amount, if applicable. Otherwise enter zero.
If the decedent was a surviving spouse and entitled to claim the deceased spousal unused exclusion for
Hawaii Estate Tax purposes, see Instructions and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
Enter name, tax identification number, and date of death of spouse whose exclusion amount is claimed as portable here:
12
13. Adjusted Applicable Exclusion Amount: Add lines 11 and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
14. Hawaii Net Taxable Estate: Line 7 minus line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
15. Hawaii Estate Tax: Use the 2015 Tax Rate Schedule below, to compute the tax. If line 14 is zero
or less, enter zero here and on Schedule D, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Schedule D
TAX COMPUTATION
1.
Hawaii Estate Tax from Schedule A, line 18, Schedule B, line 15 or Schedule C, line 15 . . . . . . . . . . . . . . . . . . . . 1
2.
2
Penalty. See Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Interest. See Instructions (From
To
) . .
3
4.
Total Tax, Penalty, and Interest: Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5.
Amount paid with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6.
6
Balance due or (refund) (Line 4 minus line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Amount Paid – Pay the amount due in full. Attach check or money order for full amount payable to “Hawaii State
Tax Collector.” Write the decedent’s name, social security number, and “Form M-6” on it. Pay in U.S. dollars.
Do not send cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
PART 2 - PORTABILITY OF THE DECEASED SPOUSAL UNUSED EXCLUSION (DSUE) ELECTION
DSUE amount portable to the surviving spouse. (To be completed by the estate of a decedent making a portability
election.)
1.
Deceased Spousal Unused Exclusion Election:
If Schedule A, line 12, Schedule B, line 14 or Schedule C, line 14 is less than zero, and the decedent is survived by
a spouse (including a partner in a civil union recognized in Hawaii) and the decedent is a resident of Hawaii or
nonresident of Hawaii but a U.S. resident or citizen, or if decedent is a nonresident of U.S., not U.S. citizen but are
allowed to claim a deceased spousal unused exclusion pursuant to a treaty obligation of the United States, see
Instructions and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from Schedule A, line 12, Schedule B, line 14 or Schedule C, line 14 here as a positive number . .
1
2.
Deceased Spousal Unused Exclusion Election: Enter the amount shown on Part 2, line 1 or $5,430,000, whichever
is less. This is the DSUE amount portable to the surviving spouse. To elect portability of the deceased spouse
unused exclusion amount, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
2015 Tax Rate Schedule
If the amount on Schedule A, line 12, Schedule B, line 14 or Schedule C, line 14 is:
Over
But not over
the tax is:
$
0
$1,000,000
10.0%
of the net taxable estate
1,000,000
2,000,000
$100,000
plus
11.0%
of amount over
$1,000,000
2,000,000
3,000,000
210,000
plus
12.0%
of amount over
2,000,000
3,000,000
4,000,000
330,000
plus
13.0%
of amount over
3,000,000
4,000,000
5,000,000
460,000
plus
14.0%
of amount over
4,000,000
5,000,000
------------
600,000
plus
15.7%
of amount over
5,000,000
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