RE: A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules;
Errors Found on Hawaii Tax Forms As of February 24, 1993
NEW TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1993.
1. Schedule C Worksheet, "General Excise/Use Tax By Districts Worksheet" (used to assist in the preparation of the Schedule C (Form G-49))
2. Form FP-1, "Franchise Tax or Public Service Company Tax - Installment Payment Voucher"
OBSOLETE/RETIRED TAX FORMS, INSTRUCTIONS, AND SCHEDULES FOR 1993.
1. Schedule C (Form G-45), "General Excise/Use Tax Report By Districts"
TAX FORM ERRORS.
A number of errors have been found on 1992/1993 Hawaii tax forms issued
by the Department of Taxation. The list below reflects the errors as of
February 24, 1993.
1. Instructions On page 3, second column, instructions for line Form F-1 46, which reads ". . . on Form FU-1.", should read ". . . on Form FP-1." 2. Forms N-1 & N-1A In the 1993 Tax Rate Schedule III for Head of Household, the tax for income over $2,500 but not over $3,500 which reads "$70.00 plus 4.5% of excess over $2,500", should read "$60.00 plus 4.5% of excess over $2,500." 3. Form N-3 In Part I. Tax Computation For Calendar Year 1993 Or Fiscal Year Beginning In 1993, Line 3 which reads ". . . not allowable only in part . . .", should read ". . . not allowable or allowable in part . . . ." 4. Schedule D-1 Line 1, which reads ". . . reported to you for 1991 . . . on line 2 or 10 (Column d), or on line 20 . . . ", should read ". . . reported to you for 1992 . . . on line 2 or 11 (Column d), or on line 22 . . . ." Line 16, which reads ". . . from Form N-171, line(s) 21 and/or 29", should read ". . . from Form N-171, line(s) 25 and/or 36." 5. Form N-15 Line 13b, which reads ". . . from Schedule D, line 25", should read ". . . from Schedule D, line 27." 6. Form N-30 On Page 2, Schedule H, Line 5, which reads ". . . Add lines 1 through 3 . . .", should read ". . . Add lines 1 through 4 . . . ." On Page 4, Schedule M-2, Line 6 there should be a data entry line in the right hand column for the total of Line 6. 7. Schedule D Line 10, which reads ". . . (Combine lines 7 (Form N-30/N-70NP) through 9)", should read ". . . (Combine lines 6 through 9)." 8. Schedule O On Page 2, Line 27 (a), which reads (Form N-30) ". . . Schedule D line 10", should read ". . . Schedule D, line 12." On Page 2, Line 27 (b), which reads ". . . Schedule D, line 11 . . .", should read ". . . Schedule D, line 13 . . . ." 9. Schedule K-1 On Page 2, Line 12i, Column (d), which reads (Form N-35) "Form N-12, line 58", should read "Form N-12, line 39." 10. Form N-312 On the back of the form, at the bottom of the page, the section that lists the various forms and line references, which reads "Form N-35, Schedule K, line 14", should read "Form N-35, line 17." 11. Form N-755 On the front of the form, the discussion of Installment Payments, which reads, ". . . (Form FU-1) . . .", should read ". . . (Form FP-1) . . . ." 12. General Excise On the back cover, the Schedule of General Excise Tax Booklet Exemptions and Deductions, which reads "Section 234-24(11) . . .", should read "Section 237-24(11) . . . ." 13. Form GEW-TA-RV-4X Item 4, Box 7, which reads "If Box 4 is checked . . .", should read "If Box 7 is checked . . . ."
/s/
RICHARD F. KAHLE, JR.
Director of Taxation