General Instructions

The Hawaii Department of Taxation does not require you to file a request for additional time to file Form N-11, N-13, or N-15. Hawaii grants an automatic six-month extension until October 20, 2015 to file your 2014 tax return unless an additional tax payment must be made. However, Hawaii does require that 100% of your tax liability be paid on or before April 20, 2015 to avoid penalties and interest.

An extension to file your return is not an extension of time to pay your taxes.

If you owe taxes, payment must be made by April 20, 2015 or penalty and interest will be assessed. The extension allows additional time to complete and file your income tax return; however, the extension does not provide additional time to pay the amount of tax owed.

Find out if you owe using the simple tax worksheet provided on the form.

Pay your taxes and file Form N-101A online at the Department of Taxation Electronic Services. E-Check and credit cards are accepted with a non-refundable portal administration fee.

You can also pay online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the extension form, send a check or money order in the amount of the tax due made payable to Hawaii State Tax Collector. Check or money order must be payable in U.S. Dollars and drawn against a U.S. financial institution. Write your Social Security number, daytime phone number, and “2013 Form N-101A†on your payment. Be sure your name and address appear on your check or money order. Do not send cash. Attach it to the front of Form N-101A. Mail to:
Hawaii Department of Taxation
PO Box 1530
Honolulu, HI 96806-1530

Those who pay 100% of their amount due on or before April 20, 2015 will only be charged interest on the unpaid balance. Those who pay less than the required 100% may also be charged a penalty if the balance is not paid by June 20, 2015. Interest and penalty apply to any portion of the tax not paid on or before the original due date of the return. Interest at the rate of 2/3 of 1% per month or part of a month shall be assessed on unpaid taxes and penalties beginning with the first calendar day after the date prescribed for payment, whether or not that first calendar day falls on a Saturday, Sunday, or legal holiday.

Late Payment Penalty: The penalty for failure to pay the tax after filing a timely return is 20% of the tax unpaid within 60 days of the prescribed due date. The 60-day period is calculated beginning with the prescribed due date even if the prescribed due date falls on a Saturday, Sunday, or legal holiday.

Late Filing Penalty: The penalty for failure to file a return on time is assessed on the tax due at a rate of 5% per month, or part of a month, up to a maximum of 25%.

If you are expecting a refund from Hawaii there is nothing to be filed. An extension is automatically granted until October 20, 2015 for the filing of your 2014 tax return.

For more information, visit the State of Hawaii Department of Taxation.