Department of Taxation
Notice of Adoption of Temporary Administrative Rules
Pursuant to Section 231-10.7, Hawaii Revised Statutes (HRS), the Director of Taxation of the State of Hawaii has adopted Temporary Rules Relating to Automatic Extensions of Time to File Income Tax Returns which have been approved by the Governor and which have the same force and effect as any other administrative rule.
The temporary rules amend the current rules under which individual taxpayers are automatically granted a six-month extension to file their income tax returns. Under current rules, non-individuals such as corporations or other entities are required to file an application to request the six-month extension. These temporary rules allow non-individual taxpayers to receive the same automatic six-month extension as individual taxpayers.
Temporary rules become effective seven days after statewide public notice is provided by publication and are effective for 18 months thereafter. The temporary rules are available online at tax.hawaii.gov or ltgov.hawaii.gov. A copy of the temporary rules may also be obtained between the hours of 7:45 a.m. through 4:30 p.m. Monday through Friday, excluding State holidays, at the Director’s Office located at the Department of Taxation, Room 221, Princess Ruth Keelikolani Building, 830 Punchbowl Street, Honolulu, Hawaii and at the District Tax Offices located at 3060 Eiwa Street, Lihue, Kauai; 54 High Street, Wailuku, Maui; and 75 Aupuni Street, Hilo, Hawaii.
For more information, or to request a copy of the temporary rules, please call the Department of Taxation, Rules Office at 587-1530.
DATED: Honolulu, Hawaii, January 3, 2018.