Form N-163 "Fuel Tax Credit for Commercial Fishers" - Hawaii

What Is Form N-163?

This is a legal form that was released by the Hawaii Department of Transportation - 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, 2019;
  • The latest edition provided by the Hawaii Department of Transportation;
  • 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-163 by clicking the link below or browse more documents and templates provided by the Hawaii Department of Transportation.

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Download Form N-163 "Fuel Tax Credit for Commercial Fishers" - Hawaii

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Clear Form
TAX
STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM
N-163
YEAR
FUEL TAX CREDIT FOR COMMERCIAL FISHERS
20__
(REV. 2019)
Or fiscal year beginning
, 20
and ending
, 20
ATTACH THIS SCHEDULE TO FORM N-11, N-15, N-20,
N-30, N-35, N-40, OR N-70NP
NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.
Name
SSN or FEIN
PART I — COMPUTATION OF TAX CREDIT FOR COMMERCIAL FISHERS
Note: If only the distributive share(s) of the credit is being claimed on Form N-163, begin on line 4.
1.
Enter the number of gallons of diesel oil purchased and used by the principal operator ............................
2.
Multiply the number of gallons from line 1 by $0.01 and enter the amount here .........................................
$
3.
Add the amount of credit from Part II, line 3, Columns A through D, and enter total here. ..........................
$
4.
Flow through of tax credit received from other entities, if any.
Check the applicable box below. Enter the name and Federal Employer I.D. No. of entity
__________________________________________________________________________________
a S corporation shareholder — enter amount from Schedule K-1 (Form N-35), line 16a
b Partner — enter amount from Schedule K-1 (Form N-20), line 17
c Beneficiary — enter amount from Schedule K-1 (Form N-40), line 9
d Patron — enter amount from federal Form 1099-PATR ......................................................................
$
5.
Add the credit from lines 2, 3, and 4. Enter the total here and on Schedule CR, line 22 (for Form
N-11, N-15, N-30, and N-70NP filers) (rounded to the nearest dollar); or Form N-40, Schedule F,
line 1, whichever is applicable.. ...................................................................................................................
$
PART II — WORKSHEET FOR GASOLINE PURCHASED AND USED BY PRINCIPAL OPERATOR
Column A
Column B
Column C
Column D
City & County of
County of
County of
County of
Honolulu
Maui
Hawaii
Kauai
1.
Enter the number of gallons of
gasoline purchased and used by the
principal operator.
2.
Rate (see Instructions)
x $0.325
x $0.390
x
x $0.330
3.
Multiply the number of gallons from
line 1 by the rate listed on line 2
$
$
$
$
FORM N-163
ID NO 01
N163_I 2019A 01 VID01
Clear Form
TAX
STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM
N-163
YEAR
FUEL TAX CREDIT FOR COMMERCIAL FISHERS
20__
(REV. 2019)
Or fiscal year beginning
, 20
and ending
, 20
ATTACH THIS SCHEDULE TO FORM N-11, N-15, N-20,
N-30, N-35, N-40, OR N-70NP
NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.
Name
SSN or FEIN
PART I — COMPUTATION OF TAX CREDIT FOR COMMERCIAL FISHERS
Note: If only the distributive share(s) of the credit is being claimed on Form N-163, begin on line 4.
1.
Enter the number of gallons of diesel oil purchased and used by the principal operator ............................
2.
Multiply the number of gallons from line 1 by $0.01 and enter the amount here .........................................
$
3.
Add the amount of credit from Part II, line 3, Columns A through D, and enter total here. ..........................
$
4.
Flow through of tax credit received from other entities, if any.
Check the applicable box below. Enter the name and Federal Employer I.D. No. of entity
__________________________________________________________________________________
a S corporation shareholder — enter amount from Schedule K-1 (Form N-35), line 16a
b Partner — enter amount from Schedule K-1 (Form N-20), line 17
c Beneficiary — enter amount from Schedule K-1 (Form N-40), line 9
d Patron — enter amount from federal Form 1099-PATR ......................................................................
$
5.
Add the credit from lines 2, 3, and 4. Enter the total here and on Schedule CR, line 22 (for Form
N-11, N-15, N-30, and N-70NP filers) (rounded to the nearest dollar); or Form N-40, Schedule F,
line 1, whichever is applicable.. ...................................................................................................................
$
PART II — WORKSHEET FOR GASOLINE PURCHASED AND USED BY PRINCIPAL OPERATOR
Column A
Column B
Column C
Column D
City & County of
County of
County of
County of
Honolulu
Maui
Hawaii
Kauai
1.
Enter the number of gallons of
gasoline purchased and used by the
principal operator.
2.
Rate (see Instructions)
x $0.325
x $0.390
x
x $0.330
3.
Multiply the number of gallons from
line 1 by the rate listed on line 2
$
$
$
$
FORM N-163
ID NO 01
N163_I 2019A 01 VID01
FORM N-163
(REV. 2019)
PAGE 2
CHANGES TO NOTE
(1) Form N-163
(2) Schedule CR (For tax returns for which Schedule CR is
Hawaii County Resolution No. 212-17 (Draft 2) increases the
required)
County of Hawaii fuel tax from $0.19 per gallon to $0.23 per gallon
effective July 1, 2019.
(3) Schedule K-1 (Required only if you are claiming a distributive
GENERAL INSTRUCTIONS
share of a credit from a partnership, S corporation, estate, or
trust)
Note: Hawaii recognizes same-sex marriages. Therefore, all
Flow-Through Entities
same-sex couples that are legally married in Hawaii or any other
jurisdiction where such marriages are valid are married for all tax
If you are a partnership, S corporation, estate, or trust that is
purposes.
allocating this credit to your partners, shareholders, or beneficiaries,
Note: Civil unions are recognized in Hawaii. Hawaii’s laws that
complete Form N-163 and attach it to your Hawaii income tax
return. Then enter the total fuel tax credit for commercial fishers
apply to a husband and wife, spouses, or person in a legal marital
on the applicable line of your Hawaii income tax return (see the
relationship shall be deemed to apply to partners in a civil union
instructions for line 5). Prepare and provide Schedule K-1 reporting
with the same force and effect as if they were “husband and wife,”
the distributive share of the fuel tax credit for commercial fishers for
“spouses,” or other terms that describe persons in a legal marital
each partner, shareholder, or beneficiary.
relationship.
Deadline for Claiming the Credit
A principal operator of a commercial fishing vessel who files an
income tax return for the taxable year may be eligible for the fuel tax
The deadline to claim the credit, including amended claims, is
credit for commercial fishers.
12 months after the close of your taxable year. You cannot claim or
amend the credit after the deadline.
The amount of the credit is limited to the fuel taxes imposed
under section 243-4(a), Hawaii Revised Statutes (HRS), and paid
SPECIFIC INSTRUCTIONS
by the principal operator for use in the operation of the fishing
PART I — COMPUTATION OF TAX CREDIT FOR COMMERCIAL
vessel during the indicated taxable year.
FISHERS
A taxpayer and spouse filing separate returns, where a joint
Line 4. Flow through of tax credit received from other entities,
return could have been filed, shall claim only the credit to which the
taxpayer and spouse would have been entitled had a joint return
if any. In the case of a taxpayer who is a member of a flow-through
been filed.
entity (i.e., S corporation, partnership, estate, or trust), enter the
amount of the tax credit received from the entity on line 4. Attach a
If the properly claimed and allowed credit exceeds the amount
copy of the applicable Schedule K-1 to Form N-163 when the tax
of the income tax due and payable from the principal operator, the
credit is claimed.
excess will be refunded to the principal operator.
Line 5. Form N-11, N-15, N-30, and N-70NP filers, enter the
Purpose of Form
amount on line 5 on Schedule CR, line 22 (rounded to the nearest
Use Form N-163 to figure and claim the fuel tax credit for
dollar).
commercial fishers under sections 235-110.6, HRS, and 18-235-
Form N-40 filers, enter the amount on line 5 that is allocated
110.6, Hawaii Administrative Rules.
to the estate or trust on Form N-40, Schedule F, line 1. Enter the
Who May Claim This Credit
amount on line 5 that is allocated to the beneficiary on line 9 of
Schedule K-1, Form N-40, for each beneficiary.
This credit may be claimed by a principal operator of a
commercial fishing vessel who purchases and actually uses the
Form N-35 filers, enter the amount on line 5 on Schedule K,
fuel to operate a fishing vessel for commercial purposes.
line 16a.
When the Credit May Not Be Claimed
Form N-20 filers, enter the amount on line 5 on Schedule K,
line 17.
This credit may not be claimed if any of the following apply:
PART II — WORKSHEET FOR GASOLINE PURCHASED AND
(1) You use the fuel in the operation of charter fishing boats and
USED BY PRINCIPAL OPERATOR
the like where the income is derived from fees and sources
other than from commercial fishing.
Line 2, Column C. The County of Hawaii fuel tax per gallon of
liquid fuel is as follows:
(2) You use the fuel in the operation of a fishing vessel where
the activity is not engaged in for profit as provided in Internal
$0.248 per gallon before August 1, 2017
Revenue Code section 183.
$0.310 per gallon from August 1, 2017 through June 30, 2018
$0.350 per gallon from July 1, 2018 through June 30, 2019
(3) You use alternative fuels. However, you may obtain a refund
$0.390 per gallon from July 1, 2019.
of the fuel taxes paid by filing Form M-36, Combined Claim for
Refund of Fuel Taxes.
If your tax credit will be calculated using two different tax rates,
attach a separate schedule showing the calculation. Leave lines 1
Credit Requirements
and 2 of Column C blank, and enter the total amount of the credit
To claim this credit, you must complete and attach to your
on line 3, Column C.
Hawaii income tax return:
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