Form N-310 "Multistate Tax Compact Short Form Return" - Hawaii

This version of the form is not currently in use and is provided for reference only.
Download this version of Form N-310 for the current year.

What Is Form N-310?

This is a legal form that was released by the Hawaii Department of Taxation - a government authority operating within Hawaii. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2017;
  • The latest edition provided by the Hawaii Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form N-310 by clicking the link below or browse more documents and templates provided by the Hawaii Department of Taxation.

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Download Form N-310 "Multistate Tax Compact Short Form Return" - Hawaii

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FORM
THIS SPACE FOR DATE RECEIVED STAMP
N-310
(REV. 2017)
________
STATE OF HAWAII –– DEPARTMENT OF TAXATION
MULTISTATE TAX COMPACT SHORT FORM RETURN
TAX YEAR
CALENDAR YEAR
or other taxable year beginning
,
and ending
,
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
Social Security* or
Name
Federal Employer I.D. No.
DBA or C/O
Hawaii Tax I.D. No.
Address (number and street)
City or town, State, Postal/ZIP Code
GENERAL INFORMATION
Hawaii is a party state to the Multistate Tax Compact. Article III, Section 2 of the compact provides for the optional use of a
short form for filing a return of income by a taxpayer “whose only activities within the taxing jurisdiction consist of sales and
do not include owning or renting real or tangible personal property, and whose dollar volume of gross sales made during the
tax year within the State is not in excess of $100,000.” Such a taxpayer may elect to report and pay any tax due on the basis
of a percentage of such volume. A taxpayer may elect to report and pay a tax of 1/2% on gross sales in or into Hawaii. The
term “sales” includes sales of goods and services.
*If you are an alien and were issued an individual taxpayer identification number (ITIN) by the Internal Revenue Service, enter your ITIN.
Please indicate in the block below the type of return you would otherwise be required to file in tax year _________ if you did not
elect the option provided in Article III, Section 2 of the Multistate Tax Compact, Chapter 255, Hawaii Revised Statutes (HRS).
Individual, Form N-11
Corporation, Form N-30
Other, Form ________________
Type of return:
Individual, Form N-15
Fiduciary, Form N-40
Partnership, Form N-20 (See instructions on back.)
COMPUTATION OF TAX
1.
Gross sales of goods and services in or into Hawaii .................................................................................
$
2.
Tax rate ......................................................................................................................................................
.005
3.
Tax due (Multiply line 1 by line 2) ..............................................................................................................
$
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or
statements) has been examined by me, and to the best of my knowledge and belief is a true, correct, and complete return,
made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.
Signature of Person Preparing Return
Signature of (President or other Principal Officer)
Date
(If this is a joint return, BOTH TAXPAYER AND
SPOUSE MUST SIGN)
(Partner or Member)
(Fiduciary or Officer Representing Fiduciary)
(Name of Firm or Employer, if any)
Mail or deliver return and remittance to: HAWAII STATE TAX COLLECTOR,
P. O. Box 1530, Honolulu, Hawaii 96806-1530
FORM N-310
Clear Form
FORM
THIS SPACE FOR DATE RECEIVED STAMP
N-310
(REV. 2017)
________
STATE OF HAWAII –– DEPARTMENT OF TAXATION
MULTISTATE TAX COMPACT SHORT FORM RETURN
TAX YEAR
CALENDAR YEAR
or other taxable year beginning
,
and ending
,
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
Social Security* or
Name
Federal Employer I.D. No.
DBA or C/O
Hawaii Tax I.D. No.
Address (number and street)
City or town, State, Postal/ZIP Code
GENERAL INFORMATION
Hawaii is a party state to the Multistate Tax Compact. Article III, Section 2 of the compact provides for the optional use of a
short form for filing a return of income by a taxpayer “whose only activities within the taxing jurisdiction consist of sales and
do not include owning or renting real or tangible personal property, and whose dollar volume of gross sales made during the
tax year within the State is not in excess of $100,000.” Such a taxpayer may elect to report and pay any tax due on the basis
of a percentage of such volume. A taxpayer may elect to report and pay a tax of 1/2% on gross sales in or into Hawaii. The
term “sales” includes sales of goods and services.
*If you are an alien and were issued an individual taxpayer identification number (ITIN) by the Internal Revenue Service, enter your ITIN.
Please indicate in the block below the type of return you would otherwise be required to file in tax year _________ if you did not
elect the option provided in Article III, Section 2 of the Multistate Tax Compact, Chapter 255, Hawaii Revised Statutes (HRS).
Individual, Form N-11
Corporation, Form N-30
Other, Form ________________
Type of return:
Individual, Form N-15
Fiduciary, Form N-40
Partnership, Form N-20 (See instructions on back.)
COMPUTATION OF TAX
1.
Gross sales of goods and services in or into Hawaii .................................................................................
$
2.
Tax rate ......................................................................................................................................................
.005
3.
Tax due (Multiply line 1 by line 2) ..............................................................................................................
$
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or
statements) has been examined by me, and to the best of my knowledge and belief is a true, correct, and complete return,
made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.
Signature of Person Preparing Return
Signature of (President or other Principal Officer)
Date
(If this is a joint return, BOTH TAXPAYER AND
SPOUSE MUST SIGN)
(Partner or Member)
(Fiduciary or Officer Representing Fiduciary)
(Name of Firm or Employer, if any)
Mail or deliver return and remittance to: HAWAII STATE TAX COLLECTOR,
P. O. Box 1530, Honolulu, Hawaii 96806-1530
FORM N-310
FORM N-310
(REV. 2017)
PAGE 2
NOTE: Effective January 1, 2012, civil unions are recognized in Hawaii (Act 1, Session Laws of Hawaii 2011). Hawaii’s
laws that apply to a husband and wife, spouses, or persons in a legal marital relationship shall be deemed to
apply to partners in a civil union with the same force and effect as if they were “husband and wife,” “spouses,” or
other terms that describe persons in a legal marital relationship.
Effective December 2, 2013, same-sex marriages are recognized in Hawaii (Act 1, Second Special Session
Laws of Hawaii 2013). Hawaii’s law recognizes marriages between individuals of the same sex, and extends to
such same-sex couples the same rights, benefits, protections, and responsibilities of marriage that opposite-sex
couples receive.
PAYMENT - Make check or money order payable to HAWAII STATE TAX COLLECTOR. A payment voucher, Form
N-200V or Form N-201V, must accompany your Form N-310. Use payment voucher, Form N-200V, if you are filing Form
N-310 instead of an income tax return for an individual, i.e., Forms N-11 or N-15. Use payment voucher, Form N-201V, if
you are filing Form N-310 instead of an income tax return for a business entity, e.g., Forms N-20, N-30, or N-40. A payment
voucher must accompany any payment on Form N-310. Attach your check or money order and the appropriate payment
voucher, Form N-200V or Form N-201V, to the front of Form N-310 where indicated.
SPECIAL INSTRUCTIONS FOR PARTNERSHIPS
A partnership may file Form N-310 only if all of the following are met:
1. The partnership’s dollar volume of gross sales made during the tax year within the State does not exceed
$100,000.
2. All partners are individuals;
3. All partners are nonresidents of Hawaii for income tax purposes;
4. All partners would qualify to file Form N-310 on their own;
5. For all partners, income from the partnership is the partner’s only income from Hawaii sources;
6. Each partner provides the partnership with a power of attorney and a statement of residence; and
7. The partnership attaches to Form N-310 a list of partners’ names, addresses, identification numbers, and each
partner’s share of the partnership’s gross sales made during the tax year within the State.
If any partner has other Hawaii source income, the partnership cannot file Form N-310. If the partners have other
income from Hawaii sources such as multiple partnerships, even though the partnerships are related, the partnership cannot
use Form N-310.
The partnership shall complete Form N-310 by having its name, address, FEIN, and Hawaii Tax I.D. No. filled in on the
form; checking the Partnership, Form N-20 box; computing the tax due; and having the return signed by a general partner
or a member of the limited liability company. If a receiver, trustee in bankruptcy, or assignee controls the organization’s
property or business, that person must sign the return.
Filing Form N-310 by a partnership shall relieve the partners from filing a Hawaii net income tax return.
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