Form Hw-23 - Amended Employer'S Annual Return And Reconciliation Of Hawaii Income Tax Withheld From Wages
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STATE OF HAWAII — DEPARTMENT OF TAXATION
DO NOT WRITE IN THIS AREA
FORM HW-23
35
(REV. 2004)
—AMENDED—
EMPLOYER’S ANNUAL RETURN AND
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. PAYMENT OF TAXES WITHHELD BY MONTHS OR CALENDAR QUARTERS, WHICHEVER IS APPLICABLE:
JAN. $ __________________________ APR. $ _________________________ JUL. $ _________________________ OCT. $ _________________________
FEB. $ __________________________ MAY. $ _________________________ AUG. $ _________________________ NOV. $ _________________________
MAR. $ _________________________ JUN. $ _________________________ SEP. $ _________________________ DEC. $ _________________________
1st QTR. $_______________________ 2nd QTR. $ _____________________ 3rd QTR. $ ______________________ 4th Qtr. $ _______________________
5. TOTAL PAYMENTS OF TAXES WITHHELD
(FROM LINE 4 PLUS AMOUNT PAID WITH FORM HW-3) ···················5 $ _________________________
5a. PENALTIES PAID ··· $ _______________________
THIS SPACE FOR DATE RECEIVED STAMP
5b. INTEREST PAID ····· $ _______________________
5c. TOTAL PAYMENTS MADE (ADD LINES 5, 5a, and 5b) ·······················5c $ _________________________
6. AMOUNT OF CREDIT TO BE REFUNDED (LINE 5c MINUS LINE 3c)····6 $ _________________________
7. AMOUNT OF TAXES NOW DUE AND PAYABLE
(LINE 3c MINUS LINE 5c)········································································7 $ _________________________
Ø
FOR LATE
8a PENALTY ···· $ _______________________
8.
FILING ONLY
8b INTEREST ·· $ _______________________
9. TOTAL AMOUNT NOW DUE AND PAYABLE (ADD LINES 7, 8a, AND 8b) ····9 $ _________________________
10. PLEASE ENTER AMOUNT OF PAYMENT (See Instructions.) ···············10 $ _________________________
ATTACH YOUR CHECK OR MONEY ORDER PAYABLE TO "HAWAII STATE TAX COLLECTOR" IN U.S.
DOLLARS 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.
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 _______________
INSTRUCTIONS
THIS FORM IS ONLY USED AFTER THE ORIGINAL RETURN, FORM
6. Enter on line 10 the amount of payment being made with the amended
HW-3, HAS BEEN FILED. It is not necessary to amend both the periodic
return. Complete Form VP-1, Tax Payment Voucher. Attach a check
returns and the Employer’s Annual Return and Reconciliation of Hawaii
or money order payable to “Hawaii State Tax Collector” and Form VP-1
Income Tax Withheld From Wages, Form HW-3.
to Form HW-23. Write “HW”, the filing period, and your Hawaii Tax I.D.
No. on the check or money order. If the amended return is being filed
Please file 2 copies of this amended return and any corrected Statements of
after the due date of the original return, include any additional penalty
Hawaii Income Tax Withheld and Wages Paid (Form HW-2 or federal Form
and interest shown on lines 8 and 8b in your payment. On a timely
W-2C) with the Hawaii Department of Taxation.
filed original return, a penalty of 20% of the tax due will be assessed if
any tax remains unpaid after 60 days from the due date of the return.
1. Enter your name, the filing period, your Hawaii Tax I.D. No., and your
This penalty is applicable to amended returns for timely filed original
Federal Employer Identification Number.
returns. Interest at the rate of 2/3 of 1% per month or part of a month
2. Enter on lines 1 through 4 the correct amounts which should have been
shall be assessed on unpaid taxes and penalties assessed beginning
reported on the original Employer’s Annual Return and Reconciliation of
with the first calendar day after the date prescribed for payment,
Hawaii Income Tax Withheld From Wages, Form HW-3. Entries which
whether or not that first calendar day falls on a Saturday, Sunday, or
were correctly reported on the original return also must be entered on the
legal holiday.
appropriate line. Failure to do so will result in a change from the correct
7. If you are filing this return just to transmit corrected Forms HW-2 or
amount to -0-.
federal Forms W-2C, enter on line 1 the same number of HW-2s or
3. Enter on lines 5 through 5c the amounts of any tax withheld, penalty, and
federal Forms W-2s as on the original Form HW-3. If you are filing this
interest paid with the original periodic returns, the original Form HW-3, as
return to transmit HW-2s or federal Forms W-2s not included with the
well as any supplemental payments made after the original returns were
original filing, enter on line 1 the corrected total number of HW-2s or
filed. REMINDER: Any payment made first offsets any interest due, then
federal Forms W-2s filed.
penalty, then tax due.
8. Prepare a duplicate copy of this amended return for your files.
4. If line 3c is less than line 5c, subtract line 3c from line 5c and enter on line
9. Sign the amended return and file it with the HAWAII DEPARTMENT
6 the amount of credit to be refunded.
OF TAXATION, P.O. BOX 3827, HONOLULU, HI 96812-3827
5. If line 3c is more than line 5c, subtract line 5c from line 3c and enter the
35
result on line 7.
FORM HW-23
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