Form N-309 - Corporation Application For Tentative Refund From Carryback Of Net Operating Loss

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STATE OF HAWAII—DEPARTMENT OF TAXATION

CORPORATION APPLICATION FOR TENTATIVE REFUND FROM

FORM

N-309

CARRYBACK OF NET OPERATING LOSS

This Application Must be Filed Separately from Your Income Tax Return to Insure Proper Processing

(REV. 2011)

Name

Federal Employer I.D. No.

1. Enter the loss year and

amount of net operating loss.

Number and Street

Year Ended ................................

Check method of accounting:



(1) Cash

(2) Accrual

Amount $ ...................................



City or town, State and Postal/ZIP Code

(3) Other (explain below)

Decrease in Tax $ ......................

(Line 28 below)

Date the return was filed for the year of the net operating loss ..................................................... For tax years beginning after

District Office with which filed ........................................................................................................ 8/5/97, NOL’s may generally only



be carried back 2 years.

Was a consolidated return filed for the taxable year specified in item 1?

Yes

Can your loss be

(a) Preceding taxable

(d) Was a

consolidated

year ended (years

(b) Amount of any unpaid taxes

carried back more

return filed?

affected by the

(Specify type)

carryback)

Yes

than 2 years?

3rd ...........................................................................................................................................................................................................

SEE GENERAL

2nd ...........................................................................................................................................................................................................

INSTRUCTIONS

1st



Was an extension of time granted for filing the return for the year of the net operating loss?

Yes

If “Yes,” give date to which extension granted.

Date of incorporation

If there has been a change in your accounting period, give

date permission to change was granted.

If this is an application of a dissolved corporation, give

Have you filed an appeal in the Tax Appeal Court for the year or



date of dissolution.

years to which the loss is to be applied? ....... Yes



10a. Does the carryback include a specified liability loss that is attributable to a product liability? ..............................Yes

10b. Does the carryback include a specified liability loss that is attributable to a federal or state



law or to a tort other than product liability? ...........................................................................................................Yes

If the answer to question 10a or 10b is “Yes,” see the instructions for federal Form 1139 and attach a statement.

COMPUTATION

_____ preceding taxable year ended

OF DECREASE

(a) Before

(b) After

(d) After

(e) Before

(f) After

IN TAX

carryback

11. Taxable income before deducting line 12 ......