Form N-1 - Declaration Of Estimated Income Tax For Individuals - 2013


Declaration of Estimated Income Tax for Individuals
(REV. 2012)
NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.
NOTE: References to “married”, “unmarried”, and “spouse” also means “in a civil union”, “not in a civil union”, and “civil union partner”, respectively.
Internet Filing — Form N-1 can be filed and pay-
(2) If married taxpayers file estimated tax returns
If you file your 2013 tax return by January 31,
ment made electronically through the State’s
separately, they are not precluded from filing a
2014, and pay any balance due, then you do not have
Internet portal. For more information, go to
joint income tax return for the taxable year. If
to make the payment that would otherwise be due
married taxpayers file their estimated tax return
January 20, 2014.
jointly, they are not precluded from filing separate
1. Purpose of Declaration — For many individu-
Farmers and Fishermen. If at least 2/3 of your gross
income tax returns for the taxable year.
als, the income tax for the year will not be satisfied
income for 2012 or 2013 is from farming or fishing,
through withholding by employers. This may occur,
(3) Death of spouse. A joint filing of an estimated
you may do one of the following:
for instance: (1) when an individual has income from
tax return may not be made after the death of
• Pay all of your estimated tax by January 20,
a business or profession, dividends, interest, rents or
a spouse. The surviving spouse remains liable
2014, or
capital gains; (2) when an individual’s wages are not
for any subsequent payments of estimated tax.
• File your 2013 tax return by March 1, 2014,
subject to withholding; and (3) when an individual’s
The surviving spouse, however, may amend the
and pay the total tax due. In this case, 2013
tax is more than that covered by withholding. The
filing and choose to report the estimated tax for
estimated payments are not required.
Hawaii Income Tax Law requires such persons to
the taxable year separately. See section 18-235-
If any due date falls on a Saturday, Sunday or legal
make quarterly declarations of estimated tax and
97(d), Hawaii Administrative Rules, for further
holiday, use the next regular workday.
payments (except for nonresident aliens who make
5. How to Figure Your Estimated Tax — Use the
three payments) in advance of their annual income
3. Where to File Payment Vouchers — Your payment
Estimated Tax Worksheet and the Tax Rate Schedules
tax returns. To avoid making declarations and esti-
vouchers for 2013 should be filed with the Hawaii
beginning on page 2 in these instructions, and your
mated tax payments, consider asking your employer
Department of Taxation, P.O. Box 1530, Honolulu,
2012 tax return as a guide for figuring your esti-
to withhold more tax out of your earnings. To do
Hawaii 96806-1530.
mated tax.
this, file a new Form HW-4, Employee’s Withholding
The payment vouchers that you file serve as your
Allowance Certificate, with your employer but make
Every taxpayer, in determining the amount of
declaration of estimated tax.
sure you will not owe $500 or more in tax.
gross income reasonably expected for the taxable
4. When to File and Pay Your Estimated Tax — The
year, must take into account the differences between
2. Who Must Make a Declaration — In general,
general rule is that you must file your declaration
the gross income returnable for federal and Hawaii
every individual subject to the provisions of the
by April 20, 2013. Use one of the following charts to
purposes. These differences include:
Hawaii Income Tax Law shall make a declaration
determine your payment due dates. Payments are
of estimated tax payments. However, estimated tax
Taxable by Federal but NOT Hawaii:
due by the dates indicated.
payments are not required if:
(1) Income received from the Hawaii Retirement
You may have a large change in income,
(1) The taxpayer’s estimated tax liability (after taking
System or from any other public retirement
deductions, additional taxes, or credits during the
into account all taxes withheld or collected at the
year that may require you to make estimated tax
source) for the taxable year is less than $500; or
(2) Compensation received in the form of a pension
payments. If you meet the requirements to make
(2) The taxpayer did not have any tax liability for the
for past services.
estimated tax payments after April 1, use Chart B.
preceding taxable year.
Otherwise, use Chart A to determine the payment
(3) Interest on obligations of the United States.
If the individual serves with or in support of the U.S.
due dates. If you are a nonresident alien, use Chart
(4) Compensation received by a patient affected
Armed Forces in a combat zone, paying estimated
C. (See charts below.)
by leprosy employed by the United States or
taxes shall be deferred. This deferral applies to the
Whether you have steady or unexpected income,
period of service or associated hospitalization inside
you do not have to make the payment due January
(5) Income received by each member of their reserve
or outside the United States, and for an additional
20, 2014, if you:
components of the army, navy, air force, marine
180 days.
• File your tax return by January 31, 2014, and
corps, coast guard of the United States of America
In most cases, you must make estimated tax
and the Hawaii national guard as compensation for
• Pay the entire balance due with the return.
payments if you expect to owe, after subtracting
performance of duty equivalent to pay received for
Chart A—Individuals With Steady Income. You may
your withholding and credits, at least $500 in tax for
forty-eight drills (equivalent of twelve weekends)
pay all of your estimated tax by April 20, 2013, or in
2013, and you expect your withholding and credits
and fifteen days of annual duty at an E-5 pay grade
four equal amounts by the dates below.
to be less than the smaller of:
after eight years of service.
Estimated payments due by:
• 60% of the tax shown on your 2013 tax return, or
Taxable by Hawaii but NOT Federal:
1st Payment ........................April 20, 2013
• 100% of the tax shown on your 2012 tax return.
Federal employees’ cost-of-living allowances.
2nd Payment ......................June 20, 2013
However, if you did not file a 2012 tax return or that
3rd Payment .......................Sept. 20, 2013
Treatment of Residents, Part-year Residents, and
return did not cover all 12 months, the 100% of the
4th Payment .......................Jan. 20, 2014
Nonresidents for Hawaii taxes:
tax shown on your 2012 tax return discussed above
Chart B—Individuals With Unexpected Income.
(1) As a resident, the tax is based upon your entire
does not apply.
Use the amount on line 13 of the estimated tax work-
income irrespective of geographical source, except
Generally, you do not have to pay estimated tax if
that in the case of an individual who took up
you were a Hawaii resident or nonresident for all of
If the requirement
Of the
residence in Hawaii after attaining the age of 65
2012 and you had no tax liability for the full 12-month
to pay estimated tax
years and before July 1, 1976, the tax base is the
is met after:
tax due,
2012 tax year. Also, for nonresident aliens, you do
income from sources in Hawaii.
not have to pay estimated tax if your 2013 income
(2) As a resident, you are subject to the income
Apr. 1 and before June 2
June 20, 2013
tax return will show (1) a tax refund, or (2) a tax
tax upon your compensation received from the
June 1 and before Sept. 2
Sept. 20, 2013
liability of less than $500.
Sept. 1
Jan. 20, 2014
United States for services as a member of the
The estimated tax requirements apply to:
uniformed services of the United States. (But see
Chart C—Nonresident Aliens. If you received wages
• Hawaii residents, and
(5) above.)
subject to Hawaii income tax withholding, make
your first estimated tax payment by April 20, 2013.
• Hawaii nonresidents, including nonresident
(3) As a nonresident, the tax is based upon your
Otherwise, make it by June 20, 2013.
income from sources in Hawaii. The ratio of
Hawaii adjusted gross income to total adjusted
Even if you are not required to make an estimated
Joint or separate filing of estimated tax by married
gross income from all sources will be applied to
tax payment on April 20, or June 20, 2013, you
your standard deduction and personal exemption.
may meet the requirements to make estimated tax
(1) In general. A husband and wife may file estimated
This treatment also applies to part-year resident
payments later. In this case, make your estimated
tax returns jointly even though they are not living
tax payments as follows:
together. However, a joint filing may not be made
If the requirement to
Of the
(4) The status of an alien (an individual who is not a
if the spouses are legally separated under a decree
pay estimated tax is
United States citizen) as a resident or nonresident
of divorce or of separate maintenance; one of
met after:
tax due,
for Hawaii income tax purposes is determined
the spouses is a nonresident alien, except under
by all of the factual circumstances. The special
an election to treat the nonresident alien spouse
Apr. 1 and before June 2
June 20, 2013
rules applicable to individuals who are considered
as a United States resident; or the spouses have
June 1 and before Sept. 2
Sept. 20, 2013
nonresident aliens for federal income tax purposes
different taxable years.
Sept. 1
Jan. 20, 2014


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