Form N-301 2017 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or Remic - Hawaii

Form N-301 is a Hawaii Department of Taxation form also known as the "Application For Automatic Extension Of Time To File Hawaii Return For A Corporation, Partnership, Trust, Or Remic". The latest edition of the form was released in January 1, 2017 and is available for digital filing.

Download an up-to-date fillable Form N-301 in PDF-format down below or look it up on the Hawaii Department of Taxation Forms website.

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Clear Form
FORM
STATE OF HAWAII –– DEPARTMENT OF TAXATION
N-301
APPLICATION FOR AUTOMATIC EXTENSION
(REV. 2017)
OF TIME TO FILE HAWAII RETURN FOR A
CORPORATION, PARTNERSHIP, TRUST, OR REMIC
(Includes Filers of Forms N-20, N-30, N-35, N-40, N-66, N-70NP and N-310)
About this Form
INTERNET FILING
Form N-301 is designed for electronic scanning that permits
Form N-301 can be filed and payment made electronically through
faster processing with fewer errors. To avoid delays:
the State’s Internet portal. For more information, go to: tax.hawaii.gov/
eservices/.
1. Print amounts only on those lines that are applicable.
GENERAL INSTRUCTIONS
2. Use only a black or dark blue ink pen. Do not use red ink,
pencils, felt tip pens, or erasable pens.
Note: The use of federal Form 7004 or other forms is not allowed as a
substitute for Form N-301.
3. Because this form is read by a machine, please print your
1. Purpose of Form N-301. — Use this form to ask for an automatic
numbers inside the boxes like this:
six-month extension of time to file Form N-20, N-30, N-35, N-40, N-66,
N-70NP, or N-310. File this form to request an extension even if you are not
making a payment.
1 2 3 4 5 6 7 8 . 9 0
An extension of time to file your income tax return will not extend the
time to pay your income tax. Therefore, you must pay your income tax
4. Do NOT print outside the boxes.
balance due (i.e., total income tax liability reduced by payments and credits)
in full with this form.
5. Do NOT use dollar signs, slashes, dashes, or parentheses in
Do not request an automatic extension if you are under a court order to
the boxes.
file your return by the regular due date.
6. Do NOT submit a photocopy of this form.
The extension will be granted if you complete this form properly, file it
on time, pay with it the amount of tax shown on line 5 of the Income Tax
Balance Due Worksheet and meet the conditions indicated on page 2.
INCOME TAX BALANCE DUE WORKSHEET
1 Total properly estimated income tax liability for the taxable year. .........................................1
Note: You must enter an amount on line 1. If you do not expect to owe tax, enter zero (0).
2 Current year’s estimated tax payments (include prior year’s overpayment
allowed as credit) ...................................................................................................................2
3 Other payments and credits ..................................................................................................3
4 Total (add lines 2 and 3) ........................................................................................................4
5 Income tax balance due (line 1 minus line 4). Pay in full with this form .................................5
Pay amount on line 5 in full. Detach the voucher from this form. Attach check or money order to the voucher for full
amount payable to “Hawaii State Tax Collector.” Write your Federal Employer Identification Number and “2017
Form N-301” on the check or money order. Pay in U.S. dollars drawn on U.S. bank. Do not send cash. File with the
Hawaii Department of Taxation, P.O. Box 1530, Honolulu, HI 96806-1530, or file electronically through: tax.hawaii.gov/
eservices/.
DETACH HERE
Form
Tax Year
(Rev. 2017)
STATE OF HAWAII — DEPARTMENT OF TAXATION
DO NOT WRITE OR STAPLE IN THIS SPACE
N-301
2017
APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE HAWAII
RETURN FOR A CORPORATION, PARTNERSHIP,
TRUST, OR REMIC
DO NOT SUBMIT A PHOTOCOPY OF THIS FORM
CKF171
CORPORATION
PARTNERSHIP
FIDUCIARY
REMIC
First time filer
Name
Dba or C/O
Federal Employer Identification Number (FEIN)
Mailing Address
Suite Number
Calendar or Fiscal Year Ending (MM DD YY)
City, town, or post office
State
Postal/ZIP Code
Country
For office use only
Amount of Payment
MAIL THIS VOUCHER WITH CHECK OR MONEY ORDER
PAYABLE TO “HAWAII STATE TAX COLLECTOR.” Write your
Federal Employer I.D. Number and “2017 Form N-301” on your
ID NO 01
check or money order.
N301_F 2017A 01
Clear Form
FORM
STATE OF HAWAII –– DEPARTMENT OF TAXATION
N-301
APPLICATION FOR AUTOMATIC EXTENSION
(REV. 2017)
OF TIME TO FILE HAWAII RETURN FOR A
CORPORATION, PARTNERSHIP, TRUST, OR REMIC
(Includes Filers of Forms N-20, N-30, N-35, N-40, N-66, N-70NP and N-310)
About this Form
INTERNET FILING
Form N-301 is designed for electronic scanning that permits
Form N-301 can be filed and payment made electronically through
faster processing with fewer errors. To avoid delays:
the State’s Internet portal. For more information, go to: tax.hawaii.gov/
eservices/.
1. Print amounts only on those lines that are applicable.
GENERAL INSTRUCTIONS
2. Use only a black or dark blue ink pen. Do not use red ink,
pencils, felt tip pens, or erasable pens.
Note: The use of federal Form 7004 or other forms is not allowed as a
substitute for Form N-301.
3. Because this form is read by a machine, please print your
1. Purpose of Form N-301. — Use this form to ask for an automatic
numbers inside the boxes like this:
six-month extension of time to file Form N-20, N-30, N-35, N-40, N-66,
N-70NP, or N-310. File this form to request an extension even if you are not
making a payment.
1 2 3 4 5 6 7 8 . 9 0
An extension of time to file your income tax return will not extend the
time to pay your income tax. Therefore, you must pay your income tax
4. Do NOT print outside the boxes.
balance due (i.e., total income tax liability reduced by payments and credits)
in full with this form.
5. Do NOT use dollar signs, slashes, dashes, or parentheses in
Do not request an automatic extension if you are under a court order to
the boxes.
file your return by the regular due date.
6. Do NOT submit a photocopy of this form.
The extension will be granted if you complete this form properly, file it
on time, pay with it the amount of tax shown on line 5 of the Income Tax
Balance Due Worksheet and meet the conditions indicated on page 2.
INCOME TAX BALANCE DUE WORKSHEET
1 Total properly estimated income tax liability for the taxable year. .........................................1
Note: You must enter an amount on line 1. If you do not expect to owe tax, enter zero (0).
2 Current year’s estimated tax payments (include prior year’s overpayment
allowed as credit) ...................................................................................................................2
3 Other payments and credits ..................................................................................................3
4 Total (add lines 2 and 3) ........................................................................................................4
5 Income tax balance due (line 1 minus line 4). Pay in full with this form .................................5
Pay amount on line 5 in full. Detach the voucher from this form. Attach check or money order to the voucher for full
amount payable to “Hawaii State Tax Collector.” Write your Federal Employer Identification Number and “2017
Form N-301” on the check or money order. Pay in U.S. dollars drawn on U.S. bank. Do not send cash. File with the
Hawaii Department of Taxation, P.O. Box 1530, Honolulu, HI 96806-1530, or file electronically through: tax.hawaii.gov/
eservices/.
DETACH HERE
Form
Tax Year
(Rev. 2017)
STATE OF HAWAII — DEPARTMENT OF TAXATION
DO NOT WRITE OR STAPLE IN THIS SPACE
N-301
2017
APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE HAWAII
RETURN FOR A CORPORATION, PARTNERSHIP,
TRUST, OR REMIC
DO NOT SUBMIT A PHOTOCOPY OF THIS FORM
CKF171
CORPORATION
PARTNERSHIP
FIDUCIARY
REMIC
First time filer
Name
Dba or C/O
Federal Employer Identification Number (FEIN)
Mailing Address
Suite Number
Calendar or Fiscal Year Ending (MM DD YY)
City, town, or post office
State
Postal/ZIP Code
Country
For office use only
Amount of Payment
MAIL THIS VOUCHER WITH CHECK OR MONEY ORDER
PAYABLE TO “HAWAII STATE TAX COLLECTOR.” Write your
Federal Employer I.D. Number and “2017 Form N-301” on your
ID NO 01
check or money order.
N301_F 2017A 01
FORM N-301
(REV. 2017)
PAGE 2
5. Consolidated Returns. — If a consolidated return is to be filed,
In no case shall the extension be granted for a period of more than six
months beyond the prescribed due date of the return.
a parent corporation may request automatic extensions for itself and its
subsidiaries by filing one Form N-301. In such case, the name, address, and
For extension requirement purposes, Hawaii does not conform to section
Federal Employer Identification Number of each member of the affiliated
1.1502-76 of the Treasury Regulations. For Hawaii income tax purposes,
group for which the extension is desired must be listed on an attachment to
a corporation shall not be allowed an extension beyond six months.
Form N-301. The filing of this form by a parent corporation is not considered
Corporations required to file a short year federal return under the above
as an exercise of the privilege of making a consolidated return.
regulation and not able to file their Hawaii return on time should request an
6. How to Fill Out This Form. ––
extension for the short year on or before the 20th day of the fourth month
following the end of the short year. Attach a letter of explanation to the front
Enter the entity’s name and mailing address on the appropriate lines.
of the Hawaii return when it is filed.
Using black or blue ink, enter the entity’s FEIN, the date of the end of
An automatic extension of time for filing a return shall be allowed upon
the tax year, and the amount of the payment in the space provided.
the following two conditions:
If no payment is being made with this form, enter “0.00” in amount of
payment space.
You complete this form properly, file it, and pay the properly estimated
It is suggested that you make a photocopy of this form for your records
balance due on line 5 of the Income Tax Balance Due Worksheet by
before you detach the voucher. Do not, however, submit a photocopy
the prescribed due date for the return for which the extension applies.
of this form.
You file the return within the time specified by the automatic extension
Detach the voucher where indicated. Submit only the voucher portion
and make payment of the tax to the extent not already paid.
of this form with your payment.
One hundred percent of the properly estimated tax liability must be paid
7. Making a Payment. — If a payment is being made with this form,
on or before the prescribed due date of your return. Properly estimated tax
make your check or money order payable to “Hawaii State Tax Collector.”
liability means the taxpayer made a bonafide and reasonable attempt at the
time the extension was submitted to locate and gather all of the necessary
Write your FEIN and “2017 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. Do not send cash.
The Director of Taxation may terminate the automatic extension at any
8. How to Claim Credit for Payment Made With This Form. — Show
time by mailing a notice of termination to the entity or to the person who
the amount paid (line 5) with this form on the applicable income tax return.
requested the extension for the entity. The notice will be mailed at least 10
9. Penalties
days prior to the termination date designated in the notice.
Late Filing of Return. — The penalty for failure to file a return on time is
Note: Only those taxpayers whose automatic extension has been
assessed on the tax due at a rate of 5% per month, or part of a month, up
rejected will be notified by the Department of Taxation.
to a maximum of 25%.
2. How To Obtain Tax Forms. — To request tax forms and publications
Failure to Pay After Filing Timely Return. — The penalty for failure to pay
by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.
the tax after filing a timely return is 20% of the tax unpaid within 60 days of
Tax forms are also available on the Department of Taxation’s website at:
the prescribed due date.
tax.hawaii.gov.
These penalties are in addition to any interest charged on underpayment
3. When to File. — File one copy of this application on or before the
or nonpayment of tax.
prescribed due date of the entity’s income tax return. If the prescribed due
10. Interest. — Interest at the rate of 2/3 of 1% per month or part of
date falls on a Saturday, Sunday, or legal holiday file by the next regular
a month shall be assessed on unpaid taxes and penalties beginning with
workday.
the first calendar day after the date prescribed for payment, whether or not
4. Where to File. — If you are not filing electronically, submit Form
that first calendar day falls on a Saturday, Sunday, or legal holiday. Form
N-301 to: Hawaii Department of Taxation, P. O. Box 1530, Honolulu, Hawaii
N-301 does not extend the time for payment of income tax. Interest will be
96806-1530.
computed on the sum of the tax due and penalties imposed on the late filing
of the return or payment of the tax.
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.

Download Form N-301 2017 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or Remic - Hawaii

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