April 4, 1996


RE: A Listing of New and Obsolete/Retired Tax Forms, Instructions, and Schedules;
Errors Found on Hawaii Tax Forms As of April 4, 1996
  1. Form N-11, "Individual Income Tax Return - Resident Filing Federal Return"
  2. Instructions for Form N-11 (these instructions and the Instructions for Form N-12 have been combined into one single N-11/N-12 instructions packet)
  3. Schedule X (Form N-11/N-12/N-13), "Tax Credits for Hawaii Residents"
  4. Schedule D (Form N-15), "Capital Gains and Losses"
  5. Form N-160, "Label Only Postcard"
  6. Form N-848, "Power of Attorney and Declaration of Representative"
  1. Schedules A & B (Form N-12), "Itemized Deductions and Interest and Dividend Income" (these schedules are now worksheets in the Instructions for Forms N-11/N-12)
  2. Schedule C (Form N-12/N-15/N-40)*, "Profit or (Loss) from Business or Profession"
  3. Schedule D (Form N-12), "Capital Gains and Losses" (this schedule is now a worksheet in the Instructions for Forms N-11/N-12)
  4. Schedule D-3*, "Gains and Losses from Section 1256 Contracts and Straddles"
  5. Schedule E (Form N-12/N-15)*, "Supplemental Income Schedule"
  6. Schedule F (Form N-12/N-15/N-20/N-40)*, "Farm Income and Expenses"
  7. Instructions for Schedule F - Farm Income and Expenses
  8. Form N-13EZ, "Individual Income Tax Return - Resident - For Single and Joint Filers With No Dependents and Adjusted Gross Income of Less Than $30,000"
  9. Instructions for Form N-13EZ (these instructions were incorporated into the Instructions for Form N-13)
  10. Form N-104, "Income Tax Power of Attorney - Individual Return"
  11. Form N-106*, "Employee Business Expenses"
  12. Instructions for Form N-106 - Employee Business Expenses
  13. Form N-120*, "Multiple Support Declaration"
  14. Form N-128*, "Application for Change in Accounting Period"
  15. Separate Instructions for Form N-139 - Moving Expenses (these instructions have returned to the back of Form N-139)
  16. Form N-141, "Credit for Child and Dependent Care Expenses" (the new Schedule X replaces this form)
  17. Instructions for Form N-141 - Credit for Child and Dependent Care Expenses
  18. Form N-153, "Credit for Low-Income Household Renters" (the new Schedule X replaces this form)
  19. Form N-164*, "Depreciation and Amortization"
  20. Instructions for Form N-164 - Depreciation and Amortization
  21. Form N-165, "Credit for Child Passenger Restraint Systems"
  22. Form N-171*, "Installment Sale Income"
  23. Instructions for Form N-171 - Installment Sale Income
  24. Form N-184*, "Casualties and Thefts"
  25. Instructions for Form N-184 - Casualties and Thefts
  26. Form N-213*, "Election to Postpone Determination with Respect to the Presumption that an Activity is Engaged in for Profit"
  27. Form N-311, "Food/Excise Tax Credit" (the new Schedule X replaces this form)
  28. Form N-858, "Medical Services Excise Tax Credit" (the new Schedule X replaces this form)
* The corresponding federal form or schedule is to be substituted, if needed to be filed. The taxpayer's Hawaii general excise tax license number, if applicable, is to be included on any federal schedule that is filed for Hawaii income tax purposes.

A number of errors have been found on 1995/1996 Hawaii tax forms issued by the Department of Taxation. The list below reflects the errors identified as of April 4, 1996.

  1. Forms N-11 and N-12
  2. Instructions for Forms N-11 and N-12
  3. **The Department of Taxation does not have the corrected Worksheet A-7 available in downloadable pdf format at this time. Please call the Technical Review Office at (808) 587-1557 for a hard copy of the corrected Worksheet. Thank you.
  4. Schedule J (Form N-11/N-12/N-15/N-40)
  5. Schedule X (Form N-11/N-12/N-13)
  6. Instructions for Form N-20
  7. Instructions for Form N-35
  8. Schedule K-1 (Form N-40)
  9. Form N-220
  10. Instructions for Form N-220
  11. Form N-312
  12. Form N-312A
  13. Instructions for Form N-312/N-312A
Director of Taxation