March 20, 1998

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 98-6

RE:  A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules;
Errors Found on Hawaii Tax Forms As of March 1, 1998
NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1998
  1. BB-1, "Basic Business Application"
  2. BB-1X, "Basic Business Amended Application"
  3. A-6 Instructions, "Instructions for Form A-6" (The instructions are now separate from the Form A-6)
NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1997
  1. N-314, "Hotel Remodeling Tax Credit"
  2. N-316, "Motion Picture and Film Production Income Tax Credit"
  3. N-848 Instructions, "Instructions for Form N-848, Power of Attorney"
OBSOLETE/RETIRED TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1997
  1. Schedule A and B (Form N-15), "Itemized Deductions and Interest and Dividend Income"
  2. Schedule D (Form N-15), "Capital Gains and Losses"
  3. GEW-TA-RV-3, "Application for General Excise, Use, Employer's Withholding, Transient Accommodations, and Rental Motor Vehicle and Tour Vehicle Identification Number"
  4. GEW-TA-RV-3 Instructions, " Instructions for Form GEW-TA-RV-3"
  5. GEW-TA-RV-4X, "Amended Application to Add General Excise, Employer's Withholding, Transient Accommodations, and Rental Motor Vehicle and Tour Vehicle Activity"
  6. M-11, "Application for Hawaii Liquor Tax Permit"
  7. M-33, "Application for Hawaii Cigarette Tax and Tobacco Tax License"
  8. M-34, "Application for Liquid Fuel Distributor's License"
  9. M-35, "Application for Liquid Fuel Retail Dealer's Permit"
TAX FORM ERRORS
1. Tax on Capital Gains Worksheet, page 24 of the Instructions for Forms N-11 and N-12 Line 2 of the worksheet which reads, ". . . (Form 1040 or 1040PC, Schedule D, Line 17)", should read: ". . . (Form 1040 or 1040PC, Schedule D, Line 16)"
Line 5 of the worksheet which reads, ". . . (Form 1040 or 1040PC, Schedule D, Line 18)", should read: ". . . (Form 1040 or 1040PC, Schedule D, Line 17)"

The errors were due to the last minute changes to the federal Schedule D (Form 1040). The worksheet was already at the printers when the changes were made.
 

2. Tax on Capital Gains Worksheet, page 34 of the Instructions for Form N-15 Line 2 of the worksheet which reads, ". . . (Form 1040 or 1040PC, Schedule D, Line 17)", should read: ". . . (Form 1040 or 1040PC, Schedule D, Line 16)"
Line 5 of the worksheet which reads, ". . . (Form 1040 or 1040PC, Schedule D, Line 18)", should read: ". . . (Form 1040 or 1040PC, Schedule D, Line 17)"

The errors were due to the last minute changes to the federal Schedule D (Form 1040). The worksheet was already at the printers when the changes were made.

Tax forms can be obtained by our Forms by Fax system 24 hours a day at (808) 587-7572, or toll-free from the neighbor islands and mainland U. S. at 1-800-222-7572.

The 1997 Tax Information CD-ROM contains the 1995, 1996, and 1997 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 $5.00. For an order form, call (808) 587-4242 or toll free at: 1-800-222-3229.
 

/s/
RAY K. KAMIKAWA
Director of Taxation