February 22, 1999

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 99-3 

RE: A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules;
Errors Found on Hawaii Tax Forms As of February 19, 1999

NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1998

  1. G-16, "Certificate for the Resale of Services by a Licensed Intermediary"
  2. G-71, "General Excise Sublease Deduction Certificate"
  3. G-72, "Sublease Deduction Worksheet"
  4. N-168, "Farm Income Averaging"
  5. N-379, "Request for Innocent Spouse Relief"
NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1999
  1. Dual Rate TA-2, "Dual Rate Transient Accommodations Tax Annual Return and Reconciliation"
  2. Dual Rate TA-12, "Dual Rate Amended Transient Accommodations Tax Annual Return and Reconciliation"
  3. TA-40, "Transient Accommodations Tax - Time Share Occupancy Registration Form"
  4. TA-40 Instructions, "Instructions for Form TA-40"
  5. TA-41, "Transient Accommodations Tax - Time Share Occupancy Periodic Return"
  6. TA-41 Instructions, "Instructions for Form TA-41"
  7. TA-42, "Transient Accommodations Tax - Time Share Occupancy Worksheet - Calculation of Total Fair Market Rental Value"
  8. TA-43, "Transient Accommodations Tax - Time Share Occupancy Annual Return and Reconciliation"
  9. TA-43 Instructions, "Instructions for Form TA-43"
  10. TA-44, "Transient Accommodations Tax - Time Share Occupancy Certificate of Registration"
OBSOLETE/RETIRED TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1998
  1. Schedules A, B, L, M-1, and M-2 (Form N-20); Former pages 2 and 4 of the Form N-20, "Partnership Tax Return"
  2. Schedule X, Part IV; "Medical Services Excise Tax Credit"
TAX FORM CORRECTIONS
     
    1. Dual Rate Form TA-12 Page 2, "GRAND TOTAL EXEMPTIONS and/or DEDUCTIONS (Enter here and on line 18, front page)", should read: 
    "GRAND TOTAL EXEMPTIONS and/or DEDUCTIONS (Enter here and on line 20, front page)"
    2. Form N-160, Label Postcard Center portion of postcard on "How To Get Forms and Instructions" reads, "*Note: CD-ROM has a nominal fee of $5", should read: 
    "*Note: CD-ROM has a nominal fee of $8" 
    3. Form N-196 Below the declaration, the following information is missing from the form: 
    "(Authorized Signature)          (Title)      (Date)"
    4. Form N-20 Instructions Page 4, Line 9, paragraph 1, instructions reads, ". . . (up to $17,500) . . .", should read: 
    ". . . (up to $18,500) . . ." 
    5. Schedule O (Form N-30) Line 2 reads, "Dividends from Schedule C, line 8", should read: 
    "Dividends from Schedule C, line 9" 
    Line 34 reads, "Total of lines 26 and 33", should read: 
    "Total of lines 24 and 33" 
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.

The 1998 Tax Information CD-ROM contains the 1995, 1996, 1997, and 1998 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 $8.00. More than 50 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