RE: A Listing of New Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms
As of February 26, 1997

NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1996

1. A-7, "Request for a Ruling"
2. EFT-1, "Authorization Agreement for Electronic Funds Transfer (EFT)"
3. GEW-TA-RV-L2, " General Excise/Use, Withholding, Transient Accommodations, Rental Motor Vehicle and Tour Vehicle Tax Refund Tracer Request"
4. L-80, " Tracer Request for Net Income Tax"
5. M-6GS, "Hawaii Generation-Skipping Transfer Tax Report"
6. M-45, "Agreement for Extension of Limitation Period for Assessment, Levy, Collection or Credit of Fuel Tax"

TAX FORM ERRORS

1. Forms N-1 and N-1A
• In the 1997 Estimated Tax Worksheet, Line 12, which reads, " . . . withheld during 1996. . .", should read: ". . . withheld during 1997 . . ."
2. Form N-12
• On page 1, in the caution statement of the exemption portion, which reads, ". . . check the box below line 30", should read: ". . . check the box below line 31."
3. Instructions for Forms N-11 and N-12
• On page 12, second column, the 9th example of the "Examples of Medical and Dental Payments You CAN Deduct" which reads, "Ambulance service and other travel costs to get medical care . . . you can claim 9 cents a mile . . .", should read: "Ambulance service and other travel costs to get medical care . . . you can claim 10 cents a mile . . ."
• On page 20, Line 55, which reads, " . . . If you checked ‘No', go to line 56.", should read: ". . . If you checked ‘No', go to Step 6 on page 34."
• On page 33, Line 47, which reads, " . . . that you applied to your 1996 estimated tax as shown on line 62 . . .", should read: ". . . that you applied to your 1996 estimated tax as shown on line 60 . . ."
4. Instructions Form N-15
• On page 19, second column, the 9th example of the "Examples of Medical and Dental Payments You CAN Deduct" which reads, "Ambulance service and other travel costs to get medical care . . . you can claim 9 cents a mile . . .", should read: "Ambulance service and other travel costs to get medical care . . . you can claim 10 cents a mile . . ."
5. Schedule O (Form N-30)
• On page 2, Line 24, the data entry area on the right column reads "23" and should read: "24".
6. Form N-139
• On page 2, Line-by-Line Instructions, Line 5, which reads, "Mileage at the rate of 9¢ a mile.", should read: "Mileage at the rate of 10¢ a mile."
7. Form N-220
• On page 1, Line 4, which reads, ". . . the corporation's 1994 income tax return.", should read: " . . . the corporation's 1995 income tax return."
• On page 3, Line 15, which reads, " . . .the tax year beginning in 1995.", should read: " . . . the tax year beginning in 1996."
8. Form N-301
• In the Reasons for Rejection of Extension section, Line 4, which reads, " . . . does not equal 90 percent of the tax . . . ", should read: " . . . does not equal 97 percent of the tax . . ."