The Department of Taxation (Department) recognizes that taxpayers and tax practitioners on Maui and Hawaii may have been affected by the recent torrential rain and flooding and may have difficulty meeting their tax obligations. The Department, therefore, will offer a one-month extension for the filing and payment of Hawaii employer's withholding taxes; consider requests for extensions to file and pay other taxes and waivers of penalties and interest; and follow federal casualty loss provisions in the event of a Presidential declaration of a natural disaster.
I. Mark Returns "2000 Flood Relief"
All returns that are filed under the provisions of this announcement should be clearly marked "2000 Flood Relief" on the top center of the return. Do not place the words "2000 Flood Relief" in the "DO NOT WRITE IN THIS SPACE" area in the upper right corner of any return. Taxpayers and tax practitioners who want to use the provisions of this announcement, but whose addresses are not within the areas directly affected, e.g., Lahaina, Kohala, etc., also should include a brief statement as to how the disaster adversely affected their ability to meet their tax obligations.
II. Hawaii Employer's Withholding Taxes
Taxpayers whose Hawaii employer's withholding taxes are due November 10, 2000 (accelerated due date filers) or are due November 15, 2000, and who, as a result of the rains and flooding cannot meet these due dates, may file their returns and pay the tax due by December 10, 2000 (for accelerated due date filers only) or by December 15, 2000 without incurring any penalties or interest. No late filing penalty will be imposed for returns that are postmarked on or before December 10, 2000 (for accelerated due date filers only) or December 15, 2000.
Employers who have employees at several locations in the State, including locations affected by the rains and flooding, should file their returns on time. If complete information from locations affected by the rains and flooding is not available by the due date of the return, an amended return should be filed when the information becomes available.
III. Special Consideration
The Department will consider requests for extensions to file and pay other taxes and waivers of penalties and interest on a case-by-case basis. Each request should include a statement as to how the disaster adversely impacted the taxpayer.
IV. Casualty Losses
Taxpayers may claim a casualty loss deduction on their 2000 income tax
returns for losses from the rains and flooding on November 1 and 2, 2000.
In the event a Presidential proclamation of a natural disaster is declared,
taxpayers may elect to deduct casualty losses incurred as a result of the
rains and flooding on their 1999 tax returns. An amended return must
be filed in the event the proclamation is declared.
Forms and other tax information are available at the Department's website
at: www.state.hi.us/tax.
On Oahu, forms may be ordered by calling the Department's Forms Request Line at (808)587-7572. Persons not calling from Oahu may call: 1-800-222-7572 (toll-free) to receive forms by mail or (808) 678-0522 from a fax machine to receive forms by fax.
If you have any other questions or need more information, please contact
your District Office.
/s/
MARIE Y. OKAMURA
Director of Taxation
| Hawaii District Office
P. O. Box 833 Hilo, HI 96721-0833 or 75 Aupuni Street, #101 Hilo, HI 96720-4245 Phone: (808) 974-6321 E-mail: Hilo_Office@tax.state.hi.us |
Maui District Office
P.O. Box 1169 Wailuku, HI 96793-6169 or 54 S. High Street, #208 Wailuku, HI 96793-2198 Phone: (808) 984-8500 E-Mail: Maui_Office@tax.state.hi.us |
| Oahu District Office
Attn: 2000 Flood Relief P. O. Box 259 Honolulu, HI 96809-0259 or 830 Punchbowl Street Honolulu, HI 96813 Phone: (808) 587-4242 E-mail: Taxpayer_Services@tax.state.hi.us |
Kauai District Office
3060 Eiwa Street, #105 Lihue, HI 96766-1889 Phone: (808) 274-3456 E-mail: Kauai_Office@tax.state.hi.us |