Form N-301 - Application For Automatic Extension Of Time To File Hawaii Return For A Corporation, Partnership, Trust, Or Remic Page 2
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1
2FORM N-301
(REV. 2011)
PAGE 2
In no case shall the extension be granted for a period of more than 6
subsidiaries by filing one Form N-301. In such case, the name, address, and
months beyond the prescribed due date of the return.
Federal Employer Identification Number of each member of the affiliated
group for which the extension is desired must be listed on an attachment to
For extension requirement purposes, Hawaii does not conform to Treasury
Form N-301. The filing of this form by a parent corporation is not considered
Regs. section 1.1502-76. For Hawaii income tax purposes, a corporation
as an exercise of the privilege of making a consolidated return.
shall not be allowed an extension beyond 6 months. Corporations required
6. How to Fill Out This Form. ––
to file a short year federal return under the above regulation and not able
to file their Hawaii return on time should request an extension for the short
•
Enter the entity’s name and address on the appropriate lines.
year on or before the twentieth day of the fourth month following the end of
•
Using black or blue ink, enter the entity’s FEIN, the date of the end of
the short year. Attach a letter of explanation to the front of the Hawaii return
the tax year, and the amount of the payment in the space provided.
when it is filed.
•
If no payment is being made with this form, enter “0.00” in amount of
An automatic extension of time for filing a return shall be allowed upon
payment space.
the following two conditions:
•
It is suggested that you make a photocopy of this form for your records
•
You complete this form properly, file it, and pay any or properly
before you detach the voucher. Do not, however, submit a photocopy
estimated balance due on line 5 of the Income Tax Balance Due
of this form.
Worksheet by the prescribed due date for the return for which the
•
Detach the voucher where indicated. Submit only the voucher portion
extension applies.
of this form with your payment.
•
Within the time specified by the automatic extension, the return shall
•
Attach your check or money order payable to “Hawaii State Tax
be filed, accompanied by payment of the tax to the extent not already
Collector” to the front of the voucher. Write your FEIN and “2011 Form
paid.
N-301” on your check or money order. Pay in U.S. dollars. Do not send
One hundred percent of the properly estimated tax liability must be paid
cash.
on or before the prescribed due date of your return. Properly estimated tax
7. Making a Payment. — If a payment is being made with this form,
liability means the taxpayer made a bonafide and reasonable attempt at the
make your check or money order payable to “Hawaii State Tax Collector.”
time the extension was submitted to locate and gather all of the necessary
Write your FEIN and “2011 Form N-301” on it. Attach your check or money
information to make a proper estimate of tax liability for the taxable year.
order to the front of Form N-301.
Payment of properly estimated tax liability will be presumed if the tax still
8. How to Claim Credit for Payment Made With This Form. — Show
owing after the prescribed due date of the return is 10 percent or less of the
the amount paid (line 5) with this form on the applicable income tax return.
total tax shown as due on the return.
9. Penalties
The Director of Taxation may terminate the automatic extension at any
Late Filing of Return.
The penalty for failure to file a return on time is
time by mailing a notice of termination to the entity or to the person who
assessed on the tax due at a rate of 5% per month, or part of a month, up
requested the extension for the entity. The notice will be mailed at least 10
to a maximum of 25%.
days prior to the termination date designated in the notice.
Failure to Pay After Filing Timely Return.
The penalty for failure to pay
Note: Only those taxpayers whose automatic extension has been
the tax after filing a timely return is 20% of the tax unpaid within 60 days
rejected will be notified by the Department of Taxation.
of the prescribed due date. The 60-day period is calculated beginning with
2. How To Obtain Tax Forms. — To request tax forms and publications
the prescribed due date even if the prescribed due date falls on a Saturday,
by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.
Sunday, or legal holiday.
Tax forms are also available on the Internet. The Department of Taxation’s
These penalties are in addition to any interest charged on underpayment
site on the Internet is:
or nonpayment of tax.
3. When to File. — File one copy of this application on or before the
10. Interest. — Interest at the rate of 2/3 of 1% per month or part of
prescribed due date of the entity’s income tax return. If the prescribed due
a month shall be assessed on unpaid taxes and penalties beginning with
date falls on a Saturday, Sunday, or legal holiday file by the next regular
the first calendar day after the date prescribed for payment, whether or not
workday.
that first calendar day falls on a Saturday, Sunday, or legal holiday. Form
You may file the applicable income tax return any time before the
N-301 does not extend the time for payment of income tax. Interest will be
6-month period ends.
computed on the sum of the tax due and penalties imposed on the late filing
of the return or payment of the tax.
4. Where to File. — File Form N-301 with the Hawaii Department of
Taxation, P. O. Box 1530, Honolulu, Hawaii 96806-1530. Form N-301 can be
filed electronically through the State’s Internet portal. For more information,
go to
5. Consolidated Returns. — If a consolidated return is to be filed,
a parent corporation may request automatic extensions for itself and its
REASONS FOR REJECTION OF EXTENSION
1.
The request was not in this office or mailed on or before the date prescribed by law for filing this return.
…
2.
Separate requests are required for each type of tax and for each taxpayer involved.
…
…
3.
The income tax return was not filed within the time specified by the automatic extension.
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