Fillable Form N-310 - Multistate Tax Compact Short Form Return (Page 2 of 2) in pdf

FORM N-310

(REV. 2014)

PAGE 2

NOTE: Effective January 1, 2012, civil unions are recognized in Hawaii (Act 1, Session Laws of Hawaii 2011). Hawaii’s

laws that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply

to partners in a civil union with the same force and effect as if they were “husband and wife”, “spouses”, or other

terms that describe persons in a legal marital relationship.

Effective December 2, 2013, same sex marriages are recognized in Hawaii (Act 1, Second Special Session

Laws of Hawaii 2013). Hawaii’s law recognizes marriages between individuals of the same-sex, and extends to

such same-sex couples the same rights, benefits, protections, and responsibilities of marriage that opposite-sex

couples receive.

PAYMENT - Make check or money order payable to HAWAII STATE TAX COLLECTOR. A payment voucher, Form

N-200V or Form N-201V, must accompany your Form N-310. Use payment voucher, Form N-200V, if you are filing Form

N-310 instead of an income tax return for an individual, i.e., Forms N-11 or N-15. Use payment voucher, Form N-201V, if

you are filing Form N-310 instead of an income tax return for a business entity, e.g., Forms N-20, N-30, or N-40. A payment

voucher must accompany any payment on Form N-310. Attach your check or money order and the appropriate payment

voucher, Form N-200V OR Form N-201V, to the front of Form N-310 where indicated.

SPECIAL INSTRUCTIONS FOR PARTNERSHIPS

A partnership may file Form N-310 only if ALL of the following are met:

1. The partnership’s dollar volume of gross sales made during the tax year within the State does not exceed

$100,000.

2. All partners are individuals;

3. All partners are nonresidents of Hawaii for income tax purposes;

4. All partners would qualify to file Form N-310 on their own;

5. For all partners, income from the partnership is the partner’s only income from Hawaii sources;

6. Each partner provides the partnership with a power of attorney and a statement of residence; and

7. The partnership attaches to Form N-310 a list of partners’ names, addresses, identification numbers, and each

partner’s share of the partnership’s gross sales made during the tax year within the State.

If any partner has other Hawaii source income, the partnership cannot file Form N-310. If the partners have other

income from Hawaii sources such as multiple partnerships, even though the partnerships are related, the partnership cannot

use Form N-310.

The partnership shall complete Form N-310 by having its name, address, FEIN, and Hawaii Tax I.D. No. filled in on the

form; checking the Partnership, Form N-20 box; computing the tax due; and having the return signed by a general partner

or a member of the limited liability company. If a receiver, trustee in bankruptcy, or assignee controls the organization’s

property or business, that person must sign the return.

Filing Form N-310 by a partnership shall relieve the partners from filing a Hawaii net income tax return.

Form N-310 - Multistate Tax Compact Short Form Return Page 2