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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"

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"

• N-332, "Residential Construction and Remodeling Tax Credit"
• On page 1, line 6, the area is shaded.
  The area should not be shaded.
• On page 1, line 11, which reads, " . . . Schedule CR, Part I, line 9R; or . . . on Form N-40, Schedule E, line 9R." should read:
  " . . . Schedule CR, Part I, line 11; or . . . on Form N-40, Schedule E, line 11."
• N-332 Instructions, "Instructions for Form N-332 Residential Construction and Remodeling Tax Credit"
• On page 1, third column, last sentence of first paragraph which reads, "Examples of things which would not qualify include repainting your house inside and outside, . . ." should read:
  "Examples of things which would not qualify include repainting your house inside, . . ."
• N-615 Instructions, "Instructions for Form N-615 Computation of Tax for Children Under Age 14 Who Have Investment Income of More Than $1,000"
• On page 1, third column, line 9, the income limits under the heading "the amount on Form N-615, line 8, is over" are incorrect, the following income limits should be used:
  
  • Single - $20,000
  • Married filing joint return or qualifying widow(er) with dependent child - $40,000
  • Married filing separate return - $20,000
  • Head of Household - $30,000
• N-11/N-12 Instructions, "Instructions for Preparing Forms N-11/N-12"
• On page 29, Form N-12 - Capital Gain/Loss Worksheet, line 4 and line 11 should have parentheses.
• On page 29, Form N-12 - Capital Gain/Loss Worksheet, line 6 and line 13 should not have parentheses.
• VP-1, "Tax Payment Voucher"
• The top right corner reads, “2002” and should read:
  "2003"
• Form N-35, "S Corporation Income Tax Return"
• On page 2, Schedule B, line 11, which reads, "(1) filed its election to be an S corporation after 1986" should be deleted.
• Form N-30, "Corporation Income Tax Return"
• On page 1, at the bottom left of the page, "Paid Preparer’s Information" heading should be printed on 3 lines instead of 4 lines.
  ("Information" is printed on two lines instead of one.)
• On page 1, at the bottom of the page which reads, "i May the Hawaii Department of Taxation discuss this return . . ." should read:
  "* May the Hawaii Department of Taxation discuss this return . . ."
• N-20 Instructions, "Instructions for Filing Form N-20, Partnership Tax Return"
• On page 6, middle column, Line 22, 1st paragraph, last sentence, which reads, " . . . for costs incurred before July , 2003," should read:
  " . . . for costs incurred before July 1, 2003,"
• Schedule D-1, "Sales of Business Property"
• On page 1, line 8, which reads, ". . . unless line 8 is a gain & S corp subject to capital gains tax." should be deleted.
• Schedule D-1 Instructions, "Instructions for Schedule D-1 Sales of Business Property"
• On page 3, column 1, 2nd to the last paragraph which reads, "Partnerships should enter . . . Enter the section 179 expense deduction on Form N-20, Schedule K, line 28." should read:
  "Partnerships should enter . . . Enter the section 179 expense deduction on Form N-20, Schedule K, line 30."
• Schedule K-1 (Form N-20), "Partner's Share of Income, Credits, Deductions, etc."
• On page 2, line 30b, which reads, "Other than on line 28a." should read:
  "Other than on line 30a."
• Schedule K-1 (Form N-35), "Shareholder's Share of Income, Credits, Deductions, etc."
• On page 2, line 23, which reads, ". . . in lines 1 through 21. . .," should read:
  " . . . in lines 1 through 22. . ."
• Schedule K-1 (Form N-40), "Beneficiary's Share of Income, Deductions, Credits, Etc."
• Decedent is misspelled (decendent) in three places.
• Form N-304, "Affiliations Schedule"
• On page 1, 3rd line which reads, "Has the group made the election . . ." should be deleted.
• Form N-70NP, "Exempt Organization Business Income Tax Return"
• On page 1 in the Paid Preparer's Section which reads, "Printe Preparer's Name," should read:
  "Print Preparer's Name"
• Form FP-1, "Franchise Tax or Public Service Company Tax Installment Payment Voucher"
• On the reverse side of Vouchers 1, 2, 3, and 4, 1st paragraph which reads, "Act 38, Session Laws of Hawaii 1992," should read:
  "Sections 241-5 and 239-7, HRS, . . ."
• Form RV-5, "Amended Rental Motor Vehicle and Tour Vehicle Surcharge Tax Return"
• Line 6, rates, column c rate which reads "$658," should read:
  "$65"

The 2002 tax forms are now available (a) at our website at www.hawaii.gov/tax, (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.