When Are Hawaii State Taxes Due?

As a Hawaii resident, knowing when your state taxes are due is important for avoiding penalties and staying compliant. If you’re wondering when you need to file your Hawaii tax return and make any tax payments, here is a quick answer: Hawaii state tax returns and payments are generally due on April 20 for most individual filers.

In this comprehensive guide, we will cover all the key details about Hawaii income tax deadlines. We’ll discuss the due dates for both filing your tax return and paying any taxes owed. We’ll also provide information on extensions, penalties, special situations, and more.

Hawaii Tax Return Due Dates

Standard Deadline

The standard tax filing deadline for Hawaii state tax returns is April 20th. This applies to both resident and nonresident tax returns. For the 2023 tax season, Hawaii tax returns must be e-filed or postmarked by April 20, 2024 to avoid late filing penalties.

Extension Deadline

Taxpayers can request a 6-month extension to file their Hawaii tax return. The extension deadline is October 20th. While an extension provides more time to file, any taxes owed must still be paid by April 20th to avoid late payment penalties and interest charges.

Extensions can be easily requested by filing Form N-201A.

Military Deadlines

Members of the military on duty outside of Hawaii may qualify for special filing extensions. Military personnel stationed outside of the US and Puerto Rico can receive a 2-month automatic extension. An additional 4-month extension can also be requested with Form N-200V, pushing the overall deadline to October 20th.

Hawaii Tax Payment Due Dates

Payment Deadline

The deadline for filing annual Hawaii state income tax returns is April 20 for both individual and corporate tax filers. This means all tax payments must be submitted by this date to avoid penalties and interest.

Tax filers also have the option to request a 6-month extension until October 20 to file their returns, however an extension does not grant extra time to pay any taxes owed – those must still be paid by April 20 to avoid penalties.

For estimated quarterly tax payments, the due dates are as follows:

• 1st quarter payment (January 1- March 31) is due April 20
• 2nd quarter payment (April 1 – May 31) is due June 20
• 3rd quarter payment (July 1 – August 31) is due September 20
• 4th quarter payment (September 1 – December 31) is due January 20 of the following year

Self-employed individuals and corporations may need to make estimated tax payments if they expect to owe $500 or more when their return is filed. An online payment system is available for convenient tax payments.

Installment Payment Plan

If a tax filer is unable to pay the full amount owed by the April deadline, they can set up an installment payment plan with the Hawaii Department of Taxation. This allows the outstanding balance to be paid over time in smaller, more manageable amounts.

To be eligible for an installment agreement in Hawaii, the tax filer must:

• Owe $25,000 or less in tax, penalties and interest
• Have filed all required tax returns
• Agree to pay their full outstanding balance within 36 months

In addition, a setup fee of $50 will be charged to establish an installment plan. Interest and penalty fees will continue accruing on the unpaid balance until it is paid off.

Setting up an installment agreement can easily be done using the state’s convenient online tax system. This saves tax filers from needing to visit a taxation office in person. Overall, payment plans allow stress relief by breaking large tax bills into smaller chunks spread out over time.

Filing Extensions in Hawaii

Automatic 6 Month Extension

The state of Hawaii automatically provides taxpayers with a 6-month extension to file their annual individual income tax return. This means that the deadline gets pushed from April 20 to October 20 with no need to file any additional paperwork.

The extension gives Hawaii residents more time to prepare and file their taxes without facing late filing penalties. However, it is only an extension to file, not an extension to pay any taxes owed. So taxpayers still need to estimate their tax liability and pay any outstanding balance by April 20 to avoid potential penalties and interest.

Additional Extensions

If taxpayers need more than 6 months to file their Hawaii tax return, they can request an additional 2-month extension to December 20. To qualify for this secondary extension, taxpayers must file Hawaii Form N-311 by the October 20 deadline.

This form can be easily submitted electronically through the state’s online tax filing system. Reasons for needing more time could include illness, natural disaster, missing tax documents, or residing abroad.

If the extension request is approved, taxpayers can file their return by the new December 20 deadline without penalty. However, as with the automatic extension, this extra time still does not extend the deadline for payment of taxes.

Any taxes owed must be paid by the original April 20 due date or penalties and interest may still apply.

Penalties for Missed Hawaii Tax Deadlines

Failure to File Penalty

The failure to file penalty in Hawaii can be quite severe. If you don’t file your Hawaii individual income tax return by the April 20 deadline, you may face a penalty of 5% of the tax owed for each month your return is late, up to a maximum of 25%.

So if you owe $5,000 in Hawaii taxes and you file 6 months late, your penalty could amount to $1,250 (5% x $5,000 x 6 months). The key is to try to get your return filed as close to on time as possible, even if you can’t pay the full amount due. At least that way you can minimize penalties.

According to the Hawaii Department of Taxation, over 600,000 personal income tax returns were filed late in 2022, resulting in approximately $75 million in failure to file penalties statewide. Clearly many Hawaii taxpayers are getting hit hard for missing the annual tax deadline.

Failure to Pay Penalty

If you file on time but cannot pay the full amount due, you will generally face a failure to pay penalty of 0.5% per month on the unpaid tax balance, up to a ceiling of 25%. So on that same $5,000 tax liability, the failure to pay penalty would max out at $625 (0.5% x $5,000 x 25 months) if you went more than 25 months without settling up on what you owe.

It’s worth noting that the failure to pay penalty is usually much smaller than the failure to file penalty. So if you think you may have trouble getting your Hawaii taxes paid off by April 20, it’s still in your best interest to go ahead and file on time to avoid the larger 5% monthly late filing penalty.

Accuracy Penalties

If you are found to have been negligent or fraudulent on your Hawaii income tax return, you may face additional penalties on top of any failure to file or failure to pay penalties:

• 20% penalty for negligence or disregard of Hawaii tax rules
• 75% penalty for civil tax fraud

These accuracy penalties apply when the Hawaii Department of Taxation determines you did not make a reasonable attempt to comply with tax laws or intentionally sought to evade taxes illegally. Simple mistakes generally won’t trigger accuracy penalties, but intentionally hiding income or falsifying deductions would.

As the penalties show, it pays to be diligent about filing an accurate and complete tax return by the Hawaii deadline each year. Doing so can help avoid or minimize painful late filing and underpayment penalties.

Special Tax Deadline Situations in Hawaii

Amended Returns

Taxpayers in Hawaii may need to file an amended state tax return if they discover an error or omission on their original return. The deadline to file an amended Hawaii tax return is generally within 3 years after the filing due date of the original return or within 2 years after the tax was paid, whichever is later.

For example, if you filed your 2019 Hawaii tax return by the July 20, 2020 extended due date and realize in early 2023 that you forgot to include some taxable income, you would have until July 20, 2023 to file an amended 2019 return.

The Hawaii Department of Taxation recommends filing an amended return as soon as possible once an error is discovered.

Disaster Extensions

The Hawaii Department of Taxation may extend certain tax deadlines for taxpayers impacted by natural disasters or other emergencies. For example, after severe flooding in March 2022, the filing and payment deadline for certain island taxpayers was extended by 3 months.

Disaster victims may qualify for extensions for:

• Filing individual and business tax returns
• Making estimated tax payments
• Filing other required returns and reports

According to the Department’s latest Tax Information Release, over 500 taxpayers qualified for disaster relief extensions in 2022. Taxpayers should check the Department of Taxation’s website for updated information if impacted by a natural disaster in Hawaii.

Conclusion

Knowing the key Hawaii state income tax due dates and deadlines is crucial for filing your taxes accurately and on time. The standard deadline is April 20 for submitting both your Hawaii tax return and paying any taxes owed.

Be sure to account for any special situations like extensions, amended returns, late payments, disaster declarations, and more that could impact your personal tax deadline situation. Paying attention to due dates can help you avoid unnecessary penalties or interest charges.

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