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April 8, 2003
RE: A Listing of New and Obsolete Tax Forms, Instructions, and Schedules; Errors Found on Hawaii Tax Forms
New tax forms, instructions, and schedules for 2002
  1. HW-7, "Exemption From Withholding on Nonresident Employee’s Wages"
  2. M-107, "Cigarette Tax Stamps Floor Stock Return"
  3. N-40T, "Allocation of Estimated Tax Payments to Beneficiaries"
  4. N-201V, "Business Income Tax Payment Voucher"
  5. N-288V, "Payment Voucher for Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests"
  6. N-317, "Statement By a Qualified High Technology Business"
  7. N-318 (Rev. 4/2003), "High Technology Business Investment Tax Credit"
  8. N-318A, "Statement of Investment In a Qualified High Technology Business (QHTB)"
  9. N-324, "Ethanol Investment Tax Credit"
  10. VP-1, "Tax Payment Voucher"
  11. VP-1G, "Tax Payment Voucher - General Excise"
  12. VP-1R, "Tax Payment Voucher - Rental Motor and Tour Vehicle"
  13. VP-1T, "Tax Payment Voucher - Transient Accommodations"
  14. VP-1W, "Tax Payment Voucher - Withholding"
  15. Separate Instructions for Form G-65, "General Excise Tax Computation Worksheet For Persons With A Certified Disability"
  16. Separate Instructions for Form HW-6, "Employee’s Statement To Employer Concerning Nonresidence in the State of Hawaii"
  17. Separate Instructions for Form N-314, "Hotel Construction and Remodeling Tax Credit"
  18. Separate Instructions for Form N-332, "Residential Construction and Remodeling Tax Credit"
  19. Separate Instructions for Form N-615, "Computation of Tax for Children Under Age 14 Who Have Investment Income of More Than $1,000"
Obsolete tax forms, instructions, and schedules for 2002
  1. Schedule D (Form N-35) Instructions are no longer separate from the form.
  2. HW-25, "Request for Agency Withholding and/or Submission or Electronic Media for the Reporting of Periodic Withholding Taxes"
Tax form errors

The 2002 tax forms are now available (a) at our website at, (b) at our district tax offices (Oahu District Office, 830 Punchbowl Street; Maui District Office, 54 S. High Street, #208; Hawaii District Office, 75 Aupuni Street, #101; and Kauai District Office, 3060 Eiwa Street, #105) or (c) by calling our Forms Request Line at 808-587-7572 or toll free at 1800-222-7572.

For a nominal charge of $10, you may purchase our 2002 Tax Information CD-ROM which contains 2002 state tax forms and instructions; Department publications such as Tax Information Releases, Announcements, and brochures; Department of Labor employer reporting forms and instructions and Department of Commerce and Consumer Affairs business registration forms. All of the forms on our CD-ROM have writable fields. You will be able to type in information and print out a completed form. The CD-ROM, however, will not perform any computations. For a CD-ROM order form, call 808-587-7572 or toll free at 1-800-222-7572.

Kurt Kawafuchi
Director of Taxation