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1. files.hawaii.gov › tax › formsInstructions for Form N-30, Rev 2020 - Hawaii

   files.hawaii.gov › tax › forms

   operates a unitary business, the taxable income of the group must be determined on a combined basis. See section 18-235-22-01 thru 05, Hawaii Administrative Rules (HAR), and Tax Information Release No. 97-2 for information on the filing of a combined tax return by a unitary business as part of a unitary group.

   • TAX INFORMATION RELEASE NO. 97-2 (REVISED) - Hawaii

     A corporate taxpayer that is engaged in a unitary business...

   • Corporate Income Tax | Department of Taxation - Hawaii

     Please review the System Requirements first. To request a...

2. casetext.com › regulation › hawaii-administrativeSection 18-235-22-03 - Combined reporting method; combined ...

   casetext.com › regulation › hawaii-administrative

   • Cached

   (2) If a group includes a taxpayer that is also a member of another unitary group (one with a separate line of business), the department may allow a combined return to be filed for all of the taxpayers in both groups. (3) An application to file a combined return shall contain:

3. files.hawaii.gov › tax › formsInstuctions for Schedules O & P (Form N-30) Rev 2013

   files.hawaii.gov › tax › forms

   • PROPERTY RATIO.
   • PAYROLL RATIO.
   • SALES RATIO.

   Real property situated, and tangible personal property permanently located, in Hawaii on the last day of the taxable year if actually used in the unitary business, should be listed as within Hawaii. In determining the situs of movables, such as equipment used in Hawaii part of the year and in another jurisdiction part of the year, the value of suc...

   See full list on files.hawaii.gov

   Salaries, wages, commissions, and other compensation for personal services paid during the taxable year to oficers and employees in connection with the unitary business should be entered as within Hawaii if the services are actually performed here, regardless of where payment is made or control exercised.

   See full list on files.hawaii.gov

   Gross sales or receipts attributable to and derived from the taxpayer’s unitary business operations shall be the gross sales or gross receipts less returns and allowances. In the case of tangible personal property there shall be attributable to Hawaii all sales of such property: delivered to a purchaser at a point within Hawaii regardless of the f...

   See full list on files.hawaii.gov

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5. files.hawaii.gov › tax › formsInstructions Schs. O & P (Form N-30), Rev 2020 ... - Hawaii

   files.hawaii.gov › tax › forms

   Where a business is deemed to be uni-tary, the taxpayer shall be required to file a com-bined return and the combined income shall be apportioned to the State of Hawaii based upon the factors of property, payroll and sales. See Tax Information Release No. 97-2 (Revised) for more information.

6. tax.hawaii.gov › faqFAQs | Department of Taxation - Hawaii

   tax.hawaii.gov › faq

   • Cached

   Mar 21, 2024 · Tax forms can be downloaded and printed from our website at tax.hawaii.gov/forms.You can also file select tax returns online at Hawaii Tax Online.Hawaii Tax Online currently supports General Excise, Transient Accommodations, Withholding, Use Only, Seller’s Collection, Corporate income, Franchise, Rental Motor Vehicle, County Surcharge, and Public Service Company taxes.