DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2000-3
April 11, 2000

RE: A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules;
Errors Found on Hawaii Tax Forms As of March 1, 2000

NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1999

  1. Dual Rate Form RV-3, "Dual Rate Rental Motor Vehicle and Tour Vehicle Surcharge Tax Annual Return & Reconciliation"
  2. Instructions for Dual Rate Form RV-3
  3. G-16, "Certificate for the Resale of Services by a Licensed Intermediary"
  4. G-81, "Phased-In Wholesale Deductions Worksheet"
  5. G-82, "Certificate for Sales of Goods and Services Which Qualify for the Phased-In Wholesale Deduction"
  6. Separate Instructions for Form N-168
  7. N-318, "Tax Credits for High-Technology"
OBSOLETE/RETIRED TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1999
  1. M-25, "Monthly Report of Liquid Fuel Sales Reported Without Tax Under the Fuel Tax Law (Chapter 243, HRS) Covering Sales to Agencies on Military or Other Reservations, Not for Exclusive Official Use of the United States"
TAX FORM ERRORS
 
1. N-11/N-12 Packets
Wikiwiki Voter Registration Section		 The back page of the Affidavit on Application for Voter Registration has How to Request An Absentee Ballot instructions.  The correct  page should be Instructions for Completing the Affidavit on Application for Voter Registration.

The back page of the Application for Absentee Voter Ballot has Instructions for Completing the Affidavit on Application for Voter Registration.  The correct page should be How to Request An Absentee Ballot. 
2. Schedule X Part II, Credit for Low-Income Household Renters, Line 8, Qualified Exemptions - Line a instructs the taxpayer to enter the number of qualified exemptions from Schedule X, Part I, line 2. However, if the taxpayer did not claim the low-income refundable tax credit, Schedule X, Part I, line 2 would be blank. In this situation, Schedule X, Part I, line 2 should be completed for purposes of claiming the credit for low-income household renters.
3. Form N-220  On page 1, Line 8 column (a), the area is shaded.
The area should not be shaded.

On page 1, Line 11 column (a), the area is not shaded.
The area should be shaded.
4. Form N-318 On page 1, Line 7, which reads, ". . . (Add lines 5 and 6)", should read:
" . . . (Add lines 4 and 5)." 
5. Dual Rate RV-3 On page 1, Line 7, which reads, " . . . Column A, enter amount from line 27)", should read:
" . . . Column A, enter amount from line 28)." 
6. Instructions for Dual Rate RV-3  On page 3, figure 3.1, the amount next to circled number 12, which reads, "30,420.00", should read:
"24,320.00. "

On page 5, figure 3.3, the amount next to circled numbers 13, 15, 16, and 21, which reads, "31,530.00", should read:
"24,320.00." 

Tax forms can be obtained through our Forms by Fax system 24 hours a day on Oahu by calling 587-7572.  Callers from outside Oahu can call 808-678-0522 from their fax machines to order forms.  Tax forms can also be downloaded from our website at:   www.state.hi.us/tax.

The 1999 Tax Information CD-ROM contains the 1995, 1996, 1997, 1998 and 1999 state tax forms and instructions; our tax statutes and administrative rules; formal opinions of the Office of the Attorney General on tax issues; Department publications such as Tax Information Releases, Announcements, and brochures; and much more, for a nominal charge of $12.50.  All of the 1999 forms on our compact disc have writable fields.  The compact disc will not perform any computations; however, you will be able to type in information and print out a completed form.   For a CD-ROM order form, call 808-587-7572 or toll free at: 1-800-222-7572.

/s/
RAY K. KAMIKAWA
Director of Taxation