HIGen HIGeneralInformationandAdjustments 2018 HI1 ·...

Annualized Income Installment Method

Underpayment of Estimated Tax

HI Interest and Penalties

General Information

Contributions

HI General Information and AdjustmentsHIGen

First time filer (Hawaii mandates direct deposit or refunds be suppressed for the first time filers) . . . . . . . . . . . . . . . . . . . .

8IHIGEN 00 01/08/19 INDIVIDUAL

[1]

Change of address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [2]

Change of name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [3]

[4]Spouse is a qualified dependent for MFS filer (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[5]Standard or itemized deduction (Force). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(1 = Standard, 2 = Itemized)

Special disability exemption

Personal or disabled exemptions (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(1 = Personal, 2 = Disabled)

Person with qualifying disability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(T = Taxpayer, S = Spouse, B = Both)

State may discuss with paid preparer or third party designee . . . (1 = Yes, 2 = No) (Default = Selection on federal Form 1040)

General footnote

Election campaign fund - taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[12]

$2 School-level minor repairs and maintenance special fund . . . . . . . . . . . . . . (T = Taxpayer, S = Spouse, B = Both)

[14]

HIPen

Date return filed (Default is due date of return). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Suppress penalties:

Tax amount from prior year income tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Prior year adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Explanation of wavier request (74)

Filed a joint return for either current year or prior year, but not both . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

01/01 to 03/31 01/01 to 05/31 01/01 to 08/31

Itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Long-term capital gains (Used in tax calculation only) . . . . . . . . . . . .

Withholding as actually withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . [11]

4/20 6/20 9/20[10][9]

Have waiver amount equal to penalty calculated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

HI Part-year residents, also see Form HIPYNR.

$2 Public libraries special fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (T = Taxpayer, S = Spouse, B = Both)

[15]

Underpayment of estimated tax . . . (1=Suppress Form N-210 penalty on return, 2=Print Form N-210, suppress penalty on return)

Late filing interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Failure to pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Failure to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gross Receipts

Use these fields to force amounts for Hawaii gross receipts received on Form N11, page 4Amounts entered on these fields do not affect the return, and are strictly for informational purposes

Gross Receipts for Hawaii from federal Schedule C (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [16]

Gross Rents for Hawaii from federal Schedule E (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [17]

Gross Receipts for Hawaii from federal Schedule F (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [18]

Election campaign fund - spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[13]

$5 Children's Trust, Domestic Violence, and Abuse Special Accounts . . . . . . . .(T = Taxpayer, S = Spouse, B = Both)

[11]

2018

ExacTax, Inc. HI1

HI1

Waiver of Underpayment Penalty

[12]Refund requested on Form N-288C(Reduces real estate withholding). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[36]

Long-term capital gain adjustment (Used in tax calculation only) . . . . .

Short-term capital gain adjustment (Used in tax calculation only) . . . . .

Tax (Force) (When non-calc Form N-168 is used) . . . . . . . . . . . . . . . .

[34]

[30]

[31]

[32]

[33]

[35]

[29]

[6]

[7]

[8]

[§ 10]

(1 = Yes, 2 = No)

(1 = Yes, 2 = No)

(1 = Yes, 2 = No)

(mm/dd/yy) [1]

[2]

[3]

[4]

[5]

[6]

[7]

[8]

[28]

[26]

[22]

[23]

[24]

[25]

[27]

[21]

[20]

[18]

[14]

[15]

[16]

[17]

[19]

[13]

[§ 37]

[39]

[38]

Designee's identification number (Designee's social security number employer identification number of IRS PTIN number). . . . . . .

Designee name and phone number entered on federal Form Contact {2}Enter the designee identification number if the designee is not the preparer of the return.

[9]

Hawaii Direct Deposit, Electronic Funds WithdrawalHIBank (2018)

Direct Deposit and Electronic Funds Withdrawal

Account Information

Depositor account number

Type of account

Primary account information transfers from federal Screen Bank.Enter account information for Hawaii direct deposit or electronic funds withdrawal.

Suppress direct deposit of Hawaii refund

Routing transit number

Name of financial institution

Non-US financial institution (International ACH transaction)

Enable electronic funds withdrawal for a balance due return (Electronic filing only)

Joint Account (MFJ only)

Name on account different than the taxpayer (Electronic filing only)

Use Refund Advantage/EPS Financial for refund deposit1

2

3

4

5

7

8

9

10

11

HIBank HI2A

2018 INDIVIDUAL18,3,2

Hawaii Electronic FilingHIELF (2018)

Electronic Filing Information

Suppress Hawaii electronic file when filing federal return electronically

Spouses foreign phone

Taxpayer foreign phone

electronic transmission of my client's tax return to the Hawaii Department of Taxation, as applicable by law.

Consent to disclose information: By using a computer system and software to prepare and transmit my client's return electronically,I consent to the disclosure of all information pertaining to my use of the system and software to create my client's return and to the

1

2

3

HIELF HI2B


Hawaii Miscellaneous and Other WithholdingHIOthWH (2018)

Income and Withholding Information

Facsimile Data - 1099M, 1099G, 1099DIV, 1099INT, and 1099OID

Variable 19

Form 1099-OID box

Not eligible for electronic file

State

Form

Unit

T, S, J

Corrected

Withholding State ID Number

Payer EIN

Name

City, state, zip code

Telephone number

Account number

First state income and withholding

Address

Income

Income Description

Enter state withholding in federal screens. Additional entries on this screen are used for the 2-D barcode and electronic filing.

Miscellaneous information:

Foreign country code and name

Foreign province or county

Foreign postal code

Federal income and withholding

Tax year from Form 1099-G

Foreign country and tax

Alternate Form code

Second state income and withholding

Void

ValueFacsimile Variable

Variable 1

Variable 2

Variable 3

Variable 4

Variable 5

Variable 6

Variable 7

Variable 8

Variable 9

Variable 10

Variable 11

Variable 12

Variable 13

Variable 14

Variable 15

Variable 16

Variable 17

Variable 18

1

4 5

11

13

14

15

16

17

18 19 20

21 22

23

24

25

26

27

28

29 30

31 32 33 34

35 36 37 38

39 40

41 42

43 44

45 46

47 48

49 50

51 52

53 54

55 56

57 58

59 60

61 62

63 64

65 66

67 68

69 70

71 72

73 74

75 76

77

78 79

80

HIOthWH HI2C


Hawaii Refund for Deceased TaxpayerHIN110 (2018)

General Information

Person claiming refund

Court appointed representative certificate previously filed with the department of taxation

Enter information below only if different from information on federal Screen 1310

Proof of death has already been filed with the department of taxation

Decedent left a will

Court has appointed a personal representative for the estate

If no, personal representative will be appointed

Relation to decedent

Address and apartment

Refund paid out according to laws of state where decedent was a legal resident

Name and address of personal representative or other person claiming refund:

First and last name

Social security number


1

2

3

4

5

6

7

8 9

10

11

12 13

14 15 16

HIN110 HI3


Tax Matters Information

Hawaii Tax I.D. Number Tax form number Year(s) or Period(s)

[12] [13]

[6] [7] [8] [9]

[10] [11]

Type of Tax

Hawaii Power of Attorney HI4

Deletions to authorized acts (Form 2848 only) (75)

[§ 26]

Disclosure to third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[23]Substitute or add representatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional acts authorized:

Other authorized acts (75)

[§ 25]

Reason for authorization to sign a return (* Enter code) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [24]

[22]

[15][14] [16] [17]

HIPOA

8IHIPOA 00 01/08/19 INDIVIDUAL

2018

ExacTax, Inc.

FEIN. . . . . . . . . . . . . . . . . . .Taxpayer/Spouse/Joint . . . . . . . . . . . . . . . (T/S/J)

Taxpayer's Fax number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[3][1]

HI4

Unit #

* Signing codes:(1 = Disease or injury as representative, 2 = Continuous absence from US for at least 60 days or more as representative, 3 = For other good cause as representative)

Representative/Appointee Information

General Information

[4]

Data transfers from federal Form {95E}. Only the first 4 representatives in this statement will be used on Form N-848

Enter Tax Matters Information to generate the state power of attorney.

VPID or TMRID

[§ 5] Representative or appointee information

Zip CodeSTAddress (30) City (20)

Phone Number New PhoneNumber Fax Number New Fax

Number Email

#

1

NewAddressName (25)

SSNNewEmailcont.

2

3

4

1

2

3

4

[19][18] [20] [21]

Acts Authorized or Deleted

Hawaii Innocent Spouse ReliefHIN379 (2018)

General Information

Suppress calculation of Form N-379

Innocent spouse's information:

Qualified for innocent spouse relief explanation

Telephone number


Name, social security number

Enter information below only if different from federal Screen 8857


Year(s) for which relief is requested

Relief requested from IRS for same years as requesting in Hawaii

Determination letter received from IRS

Aware of tax not paid when return filed

1

2

3 4

5 6

7 8 9

10

11

12

13

14

HIN379 HI5


Hawaii Amended ReturnHIAmend (2018)

General Information

Amounts as Previously Reported

HI Form N-1ES Estimates Recalculated

General Information

Amounts as Previously Reported

HI Form N-1ES Estimates Recalculated

Overpayment, if any as shown on original return or as adjusted (Net of contributions)

Underpayment penalty

Amount paid with original return plus additional payments

Net operating loss carryback

Explanation of changes

Original federal return has been changed or corrected by the Internal Revenue Service

Transfer original information

Overpayment applied to 2019 estimated tax

Originally calculated

4th payment

3rd payment

2nd payment

1st payment

Do not recalculate estimated tax payments (Retain estimates as originally calculated)

IRS adjustment

1

2

3

4

5

6

7

8

9

10

11

12

13

14

HIAmend HI6


Hawaii EstimatesHIEst (2018)

Overpayment Application

Estimates - Calculated

Tax

Credits

Number of 2019 vouchers desired

Amount to round up each estimate

Treat 4th quarter estimate as due on 12/31/ 19

Amount for code 5 or 8

Application of 2018 overpayment

Estimates - declaration for 2019

Withholding adjustment

Amount for code 2

Amounts for code 5 or 9:

1st payment

2nd payment

3rd payment

4th payment

Amounts for code 6:

Taxable income

Amount of refund desired

Do not calculate estimates for code 7 or 8 (If Estimates - declaration for 2019 is blank)

Do not proforma 2019 declaration code, use code 1 or code 3 for 2020 estimates

Enter first time filer on Screen Gen.

Amounts for 2019 estimates paid:

4th payment

3rd payment

2nd payment

1st payment

Enter 2018 state estimates on federal Screen St Pmt. Adjust instruction printing for codes 4 and 7 on federal Screen Est.

Tax projection options for code 8

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

HIEst HI8A


Hawaii Extension and PaymentsHIExt (2018)

General Information

Payments

Extension payment actually made; reportable on main return

Extended due date

Enter Form N-288A withholding on federal Screen A, State and local income tax field, with a code 3.

Calculate extension

Withholding

Balance due on extension (Force)

AmountDate Paid

Additional payment

Form N-288A withholding entered on federal Screen A is transferred to Screen OthWH.When withholdings are reported on an N-288A, the return must be paper filed. Please attach form N-288A to the paper filed return.

1

2

3

4

5 6

7

HIExt HI8B


Moving Expenses

1

2

Description (35)

Amount

HI Adjustments to IncomeHIAdj

8IHIADJ 00 01/08/19 INDIVIDUAL

Taxable individual housing account distributions (Not entered elsewhere) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable individual housing account distributions subject to penalty (Not entered elsewhere) . . . . . . . . . . . . . . . . . .

[13]

[§ 9] Form N11 other additions (Code will generate description)

# Description (35)Code*

1 = Peace Corps compensation2 = Comp from temp employment outside U.S.3 = Capital goods adjustments4 = Dist from certain foreign corporations5 = Qualified higher education expenses6 = Employer-provided transit passes and

vanpooling benefits adjustment7 = US Department of Defense Homeowners

Assistant Program8 = COBRA premium assistane9 = Other adjustments

Resident Amount

[§ 10] Form N15 other additions (All Form N12 other income additions must be entered here)

#

1

2

Nonresident Amount (N15 Only)

Taxable social security/railroad benefits (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Military Reserve/National Guard pay exclusion (Force) (Automatic if federal W2 has state use code 6). . . . . . . . . . . . . .

Payments to individual housing account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

2

Description (35)

Amount

[§ 14] Form N11 other subtractions

# Description (35)Code**

1 = Comp earned by Hansen’s disease patient2 = Expenses connected with federal credits3 = Benefits from/premiums pd to a legal svcs plan4 = Certain income from qual high tech business5 = Contr to an individual development account6 = Undistributed income earned by certain foreign corp.7 = Other Hawaii subtractions8 = Other Adjustments

Resident Amount

[§ 15] N15 other subtractions

# Nonresident Amount (N15 Only)

1

2

Exceptional tree costs ($3,000 a tree limit. Attach Certified Arborist affidavit to return. Scan as E-file PDF named "CertifiedArboristAffidavit")

[11]

ERS or other state wage adjustment (Force). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [3]

[5]

[7]

Address and apartment . . . . . . . . . . .

City, State, Zip . . . . . . . . . . . . . . . . . . . . . . . . . . .

* Code:

**Code:

2018

ExacTax, Inc. HI9

HI9

Retirement Adjustments

Exempt pension income (Force) (Enter data on federal Input 1099R with state use code 35) . . . . . . . . . . . . . . . . . . . . . . . . . .

Exempt IRA income (State use code 35 entered on federal Input 1099R does not apply) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[4]

[5]

[6]

HIN139

Enter additional information not entered on federal Screen 3903

Move type (1 = Inside Hawaii, 2 = Outside Hawaii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[6]

[8]

Date of move. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount of employer paid expenses (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Number of weeks worked at new workplace . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Old home:

[9] [10]

[11] [13][12]


City, State, Zip . . . . . . . . . . . . . . . . . . . . . . . . . . .

New workplace:

[14] [15]

[16] [18][17]


City, State, Zip . . . . . . . . . . . . . . . . . . . . . . . . . . .

Old workplace:[20]

[21] [23][22]

[19]

T, S, J [3]Unit [1]

Overflow #

COLA wage adjustment (Force)(Enter data on Federal Input W2 with state use code 1) . . . . . . . . . . . . . . . . . . . . . . . . . [1]

State COLA adjustment percent for 2019 (Force)(If different from federal AGI calculated amount)(xxx.xx) . . . . . . . . . . . . .[2]

Additions

Total Amount

[7]

[12]

Additions and Subtractions

Enter nonresident and part-year resident amounts on Form PYNR

[8]

Description. . . . . [2] [4]State. . . .

Hawaii Adjustments to IncomeHIAdj-2 (2018)

Capital Gains and Losses

Taxable State Refund

Section 179 Expense

Total Sources Hawaii SourcesShort-term:

Sale of capital assets

Maximum dollar limitation for Section 179 (Force)

Business income limitation (Force)

2017 Filing status (If different than current year filing status)

2017 Nonresident income ratio (xxx.xx)

1099-DIV distributions

Capital gain or loss (Does not change Schedule D-1 amounts)

Hawaii resident capital gains (Form N-15 Column A)

Itemized deduction used on 2017 return

This section is used to force calculations on the Hawaii Capital Gains Worksheet and Capital Gain Tax Worksheet.

2017 Hawaii portion of the federal taxable state refund (Force)

2017 Standard or itemized deduction

2017 Refundable credits

2017 Hawaii overpayment

Capital gain or loss

Long-term:

Sale of capital assets

Capital gain tax calculation computation:

Long term federal gains adjustment

Short term federal gain adjustment

Net capital gains eligible for alternative tax (Form N-15 only)

2017 State and local taxes from Itemized Deduction Worksheet

Enter capital gain and loss carryovers on Screen CO

1 2

3 4

5 6

7 8

9 10

11

12

13

14

15

16

17

18

20

21

22

23

24

25

HIAdj-2 HI10


Hawaii Part-year Resident and Nonresident DataHIPYNR (2018)

Residency Information

AGI Worksheet State Amounts

Part-Year/Nonresident Adjustments to Income

Itemized Deductions Adjustments

NOL carryover (Enter as positive)

Parent claims child income

Itemized deductions directly attributable to Hawaii:

Taxes on Hawaii property

Mortgage interest and points

Limited miscellaneous deductions associated to nonresident activity

Unlimited miscellaneous deductions associated to activity non-taxable in Hawaii

Taxpayer Spouse Taxpayer Spouse

Amounts entered here are used on the AGI Worksheet or the Other Income Worksheet

Mortgage interest and points

Limited miscellaneous deductions associated to resident activity

Unlimited miscellaneous deductions associated to resident activity

Nonresident miscellaneous expenses without a determined source:

See Screen N814

Dates of residency:

From (When resident for the prior year enter 01/01/2018)

To (When residency continues into 2019 enter 12/31/2018)

Limited miscellaneous deductible expenses

Unlimited miscellaneous deductible expenses

Part-year itemized deductions not attributable to Hawaii:

Taxes on out-of-state property

Income qualifying for military spouse exclusion

Pension income (Force) (Enter data on federal Screen 1099R with state use code 35)

IRA income (Force) (Enter data on federal Screen 1099R with state use code 35)

Hawaii SourceTotal SourcePart-year Resident

All fields in this section are force fields. Enter foreign taxes paid on Screen Itmz.

Casualty and theft losses

Casualty and theft losses

SE health insurance deduction (Force)

IRA deduction (Force)

(Resident) (Resident) (PY/NR) (PY/NR)

461 Excess business loss

1

2

3 4 5 6

7 8

11 12

13 14

15 16

17 18

19

20

21

22

23

24

25

26

27

28

29

30

31

33 34

HIPYNR HI11


Hawaii BusinessHIC (2018)

General Information

Income and Expenses

Passive Activity and Other Carryover

Business activity

Business product

Disposition of activity code

Total Sources Hawaii Sources

Passive activity code (Default is 3 = No limitation applied)

Aggregation group

Significant participation hours

Operating

Short-term capital

Long-term capital

Section 1231 loss


Unit

(Force)

Expense adjustment

Home Office Income:

(Default)

Passive Activity Carryovers:

Other Carryovers:

Ordinary business gain/loss

Section 179 carryover

Section 179/280F Recapture:

Net income for home office 2


T, S, J

Prior year Section 179 (Expense deduction allowable in prior years)

Recomputed Section 179

Recomputed Section 280F

Prior year Section 280F (Expense deduction allowable in prior years)

Gross income adjustment

Expenses not includible in excess farm loss calculation

Farm Loss Limitations: Hawaii SourcesTotal Sources

Processes a farm commodity

Section 179 - COGS

Excess farm loss carryover

Inactive activity for 2018 (Data entered for this activity will have no impact on tax return)

Hawaii SourcesTotal Sources

1

2 3

4

9

10

17

18 19

20 21

22 23

24 25

26 27

29

30

31

32 33

34

35

36

37 38

39 40

41 42

43 44

45 46

47 48

49 50

51 52

HIC HI12


Hawaii At RiskHI6198 (2018)

Amount At-Risk

Carryover At-Risk


FormDescription

At effective date:

Since effective date or 12/31/17:

All at-risk entities:

Information on this screen transfers from federal Screen 6198

Short-term capital (Business)

Long-term capital (Business)


Section 179

Exclude partnership recourse liabilities from the detailed calculation of amount at-risk

Guaranteed payments (Force)

Operating

Short-term capital (Portfolio)

Long-term capital (Portfolio)

Increase in at-risk

Decrease in at-risk

Increase in at-risk

Decrease in at-risk

Total losses deducted in prior years beginning after 1978

Amounts previously included in gross income

Beginning at-risk code

Beginning at-risk amount

Unit

T, S, J

Section 1231 loss


Section 179 - COGS (Schedule C activities only)

1

23

4

6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23

29 30

31 32

33 34

35 36

37 38

39 40

41 42

43 44

45 52

HI6198 HI13


Hawaii At Risk Carryovers for Pass-through ActivitiesHI6198-2 (2018)

Carryovers


Rental real estate

Other rentals

Portfolio deductions:

Subject to 2% AGI limitation

Not subject to 2% AGI limitation

Other deductions

Unit



50% capital gain subject to 30% AGI limitation


Noncash charitable contributions:

Foreign taxes



Other portfolio losses

Other losses - Schedule E

Other losses - Form 1040 page 1

Charitable contributions:

Investment interest expense:

Schedule A

Nondeductible expenses

Depletion

Description Form

Section 1256 contracts and straddles

Medical insurance premiums

Information transfers from federal Screen 6198-2

Reforestation expense deduction

Preproductive period expenses

Intangible drilling expenses

Deductions - royalty income

T, S, J

Real estate taxes

State income tax withheld

Federal tax withheld

Penalty on early withdrawal

Dependent care benefits

Form 4684 short-term loss trade or business

Form 4684 long-term income producing

Form 4684 long-term loss trade or business

Intangible drilling nonproductive

Section 59e amortized

Section 59e expenditures - other

Local income tax withheld

1

23

4

6 7

8 9

10 11

12 13

14 15

16 17

18 19

20 21

22 23

24 25

26 27

28 29

30 31

32 33

34 35

36 37

38 39

40 41

42 43

44 45

46 47

48 49

50 51

52 53

54 55

56 57

58 59

60 61

62 63

64 65

66 67

68 69

70 71

72 73

74 75

76 84

HI6198-2 HI14


Hawaii Prior Year Installment SaleHIInstPY (2018)

General Information

Gross Profit and Contract Price

Installment Sale Income

Related Party Installment Sale Information

Total current year payments received

Prior year payments received

Balance of unrecaptured Section 1250 gain to be taxed

Total ordinary income to recapture (Section 1252, 1254 or 1255 property only)


Identifying number

Property sold was a marketable security (Default = No)

Date of second sale

Sale of auto asset

Form

Special condition if applicable

Explanation if no tax avoidance purpose

Selling price of property sold by related party

Description

Treatment

Section 1250 property

Installment sale of home

Delete on next year's proforma

Date acquired

Date sold

Ordinary income previously recaptured

Beginning of year, remaining gross profit (Used for passive loss adjustment)

Related party name

Address

Unit

State

Commissions and other expenses of sale

Income recapture from Form 4797

Section 121 exclusion from sale of main home

Prior year gross profit percentage (Force) (xxx.xxxx)

Gross sales price or insurance proceeds received

Mortgage and other debts the buyer assumed

Cost or other basis

Depreciation allowed or allowable

T, S, J

Installment sale from like-kind exchange (Section 453(f)(6))

Installment sale of farm activity to be included in Excess Farm Loss calculation

Passive activity code

Section 179 QRP treatment taken on federal return (Does not qualify as Sec. 1245 property under state law)

1

23

4

5

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

28

30

31

32

33

34

35

36

37

38 39 40

41

42

43

44

45

46

HIInstPY HI15


Hawaii Sale of Business PropertyHISale (2018)

General Information

Sale Information

Depreciation Recapture

Current Year Installment Sale


Sale to related party

Postponed gain due to casualty or theft

Sale of auto asset


Cost or other basis



Description

Treatment (A code should be manually entered for all assets not in the asset module)


Gross proceeds reported on Form 1099-S or Form 1099-B (Schedule D-1, line 1)

Property sold was a marketable security (Default = No)

Date of second sale




Form

Unit

Disposition due to casualty or theft (Part III assets only)

State

Date acquired



Related party name

Address

Identifying number


T, S, J

1099-S property in asset detail, do not report Source Data Entry data

State does not conform to Section 179 QRP treatment

Date sold

1250 26(a) Additional depreciation after 1975

1250 26(b) Applicable percentage (If less than 100%) (xxx.xx)

1250 26(d) Additional depreciation after 1969

1255 29(a) Applicable payments excluded from income under Section 126

1252 27(a) Soil, water and land clearing expenses

1252 27(b) Applicable percentage (If less than 100%) (xxx.xx)

1254 28(a) Intangible drilling and development costs

1

23

4

5

8

9

10

11

12

13

14

15

16

22

23

24

27

28

31

33

35

36

37

38

39

40

41

42

43

44

45 46 47

48

49

50

51

52

53

HISale HI18


Hawaii Like-kind ExchangeHI8824 (2018)

General Information

Information on the Exchange

Computation of Gain and Basis

Related Party Exchanges

Property given up

Property received

Treatment

Date like-kind property given up was acquired

Date property transferred to other party

Liability given up

Exchange expenses

Total potential ordinary income under recapture rules

Name of related party

Address of related party


Identifying number

Relationship

During this tax year, did the related party sell/dispose of the property received

During this tax year, was the like-kind property received sold or disposed of

Date like-kind property was identified

Date like-kind property received from other party

Fair market value of other property given up

Adjusted basis of other property given up

Cash received

Unit

Form

State

Fair market value of like-kind property received

Fair market value of non-Section 1245 property received

Liability assumed

Cash paid

Adjusted basis of like-kind property given up, etc.



Exchange is a prior year like-kind exchange

Sale of auto asset

Section 121 exclusion

T, S, J

Installment obligation received in like-kind exchange

Fair market value of other (not like-kind) property received


Section 179 expense deduction passed through

Depreciation allowed or allowable excluding Section 179

Cost or other basis

Adjusted basis of like-kind property from pass through entity:

1

23

4 5

6

8

9

10

11

12

13

14

15

16

17

20

21

22

23

24

25

26

27

30

31

32

33

34

35

36

39

40

41

42 43 44

45

46

47

48

49

51

52

HI8824 HI19


Hawaii Rent and Royalty PropertiesHIRent (2018)

General Information

Income and Expenses

Passive Activity and Other Information

Operating

Home Office Income:

Total SourcesPassive Activity Carryovers:

Unit


(Default)

Hawaii Sources

Expense adjustment






Description

Other Carryovers:

Aggregation group

(Force)

T, S, J

Include in Section 179 business income








Section 1231 loss

Long-term capital

Short-term capital


1

2 3

9

10

16

17 18

19

20

21

22

23

24

25

26

28

29

30

31

32

33 34

35 36

37 38

39 40

41 42

43 44

HIRent HI22


Hawaii FarmHIF (2018)

General Information

Income and Expenses

Passive Activity and Carryover Information

Hawaii Sources

Description

Expense adjustment




Home Office Income:

Business product



Aggregation group


Operating

Unit

Total Sources

Other Carryovers:


T, S, J

(Force)(Default)


Received Applicable Subsidies:

Expenses not includible in the excess farm loss calculation



Excess farm loss

Received applicable subsidies subject to excess farm loss rules







Section 1231 loss

Long-term capital

Short-term capital


1

2 3

5

8

9

14

15 16

17

18

19

20

21

22

23

24

26

27

28

29 30

31

32

33

34

35

36

37

38

39

40

41

42

43

44 45

46 47

HIF HI23


Hawaii Farm RentalHI4835 (2018)

General Information

Income and Expenses

Passive Activity and Carryover Information




(Default) (Force)

Hawaii Sources

Expense adjustment

Total Sources

Unit

Description T, S, J


Farm Loss Limitations:



Excess farm loss carryover


Considered farming business for income averaging and excess farm loss calculations








Other Carryovers:


Section 1231 loss

Long-term capital

Short-term capital

Operating

Aggregation group

Passive activity is subject to recharacterization (Passive activity codes 1 and 2 only)


1

2 3

5

6

13

14 15

16 17

18 19

20 21

22 23

24

25

26 27

28

29

30 31

32 33

34 35

36 37

38 39

40 41

42 43

45

HI4835 HI24


Hawaii Schedule K-1, 1065/1120S - General InformationHIK1 (2018)

General Information

T, S, J

Type of entity (1 = Partnership, 2 = S corporation, 3 = Foreign partnership, 4 = Publicly traded partnership)

Name of entity

EIN

Select Asset to enter auto and office-in-home information applicable to this activity

Unit

Street


Foreign country code/name

Foreign province/county

Foreign postal code

Entity address:

Qualifies for section 1202 exclusion

Type of partner (1 = General or LLC member-manager, 2 = Limited or other LLC member)

Ending

Beginning

Fiscal year dates

Final K1

Use this unit as main unit for combining units of same entity into one basis worksheet (Defaults to lowest unit number)

EndingBeginningPartner's share of profit, loss, and capital:

Capital

Loss

Profit

Shareholder's percentage of stock ownership

1

2

3

4

6

7

8 9 10

11 12

13

14

15

16

17

18

19

20 21

22 23

24 25

26

27

HIK1 HI25A


Hawaii Schedule K-1, 1065/1120S - Current IncomeHIK1-2 (2018)

Activity Information

Partner's / Shareholder's Share of Current Income

Name of entity

Name of activity

Unit

T, S, J

Passive activity code (1 = Other passive, 2 = Rental real estate w/active participation, 3 = No limitation, 4 = Real estate professional)

Disposition of activity (1 = Entire disposition, 2 = Entire disposition of passive activity sold on installment basis)


Treat as nonpassive when passive activity code is not passive

Guaranteed payments (Partnership only)

Net rental real estate income (loss)

Ordinary business income (loss)

Other net rental income (loss)

Self charged interest (Passive activities only)

Net long-term capital gain (loss) (Business)

Net short-term capital gain (loss) (Business)

Schedule D-1 - Ordinary gains and losses (eg. Section 751 gains/losses)

Other Income:

Capital gains (loss) and Section 1231:

Portfolio Income:

Section 1202 gain (Qualified small business stock)

Other income (loss) reported on Form 1040 page 1

Other income (loss) reported on Schedule E

Form 4684 long-term loss income producing

Form 4684 long-term gain

Hawaii Sources Total Sources



Other portfolio income (loss)

Net Section 1231 gain (loss) (Other than casualty)

Net long-term capital gain (loss) (Portfolio)

Net short-term capital gain (loss) (Portfolio)

Royalties

Dividends (For basis and at-risk calculations only)

Interest (For basis and at-risk calculations only)


Activity is a publicly traded partnership owned by this entity

PY/NR Only

1

2

3

4

7

8

9

10

11

14 15

16 17

18 19

20

21 22

23

24

25 26

27 28

29 30

31 32

33 34

35 36

37 38

39 40

41 42

43 44

45 46

47 48

49 50

51 52

53 54

55 56

HIK1-2 HI25B


Hawaii Schedule K-1, 1065/1120S - DeductionsHIK1-3 (2018)

Partner's / Shareholder's Share of Deductions

Mining exploration and development costs

Research and experimental expenditures

Circulation expenditures

Intangible drilling costs - nonproductive wells

Section 59(e)(2) expenditures (Expensed only) (To amortize, Use Asset module)

Debt financed acquisition interest

Other Deductions:

Investment interest expense - Schedule E

Interest Expense:

Contributions:

T, S, J

Reforestation expense

Preproductive period expenses expensed

Form 4684 short-term loss income producing


Other deductions

Penalty for early withdrawal

Intangible drilling costs

Royalty expenses

Investment interest expense - Schedule A

Portfolio deductions - not subject to 2% of AGI limitation

Portfolio deductions - subject to 2% of AGI limitation

Capital gain property (20%)

Capital gain property to 50% organization (30%)

Noncash contributions (30%)


Total Sources

Noncash contributions (50%)

Cash contributions (30%)

Cash contributions (50%)

Section 179 expense deduction

Name of entity

Hawaii Sources

Medical insurance (For basis and at-risk calculations only)

Real estate taxes (Used for basis calculations only)

Name of activity

PY/NR Only

1

2

3

4

6 7

8 9

10 11

12 13

14 15

16 17

18 19

20 21

22 23

24 25

26 27

30 31

32 33

34 35

36 37

38 39

40 41

42 43

44 45

46 47

48 49

50 51

52 53

54 55

56 57

58 59

60 61

HIK1-3 HI25C


Hawaii Schedule K-1, 1065/1120S - SE, Withholdings, ForeignHIK1-4 (2018)

Self-Employment Earnings (Loss)

Itemized Deductions and Withholding

Foreign Transactions

Name of activity

Name of entity T, S, J


Net earnings (loss) from self-employment

Gross farming or fishing income

State income tax withheld ( 2018) *

State income tax withheld ( 2019) *

Federal income tax withheld (Used for basis calculation only)

Exclude state and local income tax withheld from basis calculation



Total foreign taxes paid (Schedule A)(Use federal Screen 1116 for Form 1116)

Total foreign taxes accrued (Schedule A)(Use federal Screen 1116 for Form 1116)

Foreign taxes claimed as credit not deduction

*(For S-corp complete Screen N35-2 or for Partnership complete Screen N20-2 to indicate types of withholding)

Local income tax withheld ( 2018) (For Basis/At-Risk only)

Local income tax withheld ( 2019) (For Basis/At-Risk only)

PY/NR Only

PY/NR Only

PY/NR Only

Unit 1

2

3

4

6 7

8 9

10 11

12 13

14 15

16 17

18 19

20

21 22

23 24

25

HIK1-4 HI25D


Hawaii Schedule K-1, 1065/1120S - Basis ItemsHIK1-5 (2018)

Items Affecting Basis

T, S, J Name of entity

Name of activity

Other tax-exempt income


Property distributions

Cash and marketable securities distributions

Repayment of loans from shareholders

Hawaii SourcesTotal SourcesPY/NR Only

Unit 1

2

3

4

6 7

8 9

10 11

12 13

14 15

HIK1-5 HI25E


Hawaii Schedule K-1, 1065/1120S - Other, UPEHIK1-6 (2018)

Other Information

Unreimbursed Partner Expenses

Name of activity

Name of entity T, S, J



Investment expenses

Investment income adjustment

Section 280F expense deduction allowable in prior years

Section 280F recomputed depreciation

Section 179 recomputed depreciation

Section 179 expense deduction allowable in prior years

Include depletion on Schedule E, page 1 (Royalties)

Depletion


Unreimbursed partner expenses (Other than depreciation, auto and home office)

Auto expense (100% Part-year, 0% Nonresident) (xxx.xx)

Home office expense (100% Part-year, 0% Nonresident) (xxx.xx)

Section 179 expense allowed (Force)


Home Office Income:


PY/NR Only

PY/NR Only

Unit 1

2

3

4

6 7

8 9

10 11

12 13

14 15

16 17

18 19

20 21

22

23 24

25

26

27

28

29

HIK1-6 HI25F


Hawaii Schedule K-1, 1065/1120S - PAL, CarryoversHIK1-7 (2018)

Passive Activity Info and Carryovers, Sec 179 Carryover

Publicly Traded Partnership Information & Sales

T, S, J Name of entity

Name of activity


Section 1231 loss

Long-term capital

Short-term capital

Excess farm loss



Operating



Aggregation group

Passive Activity Carryovers

Recharacterization of income

Include income in Section 179 business income

Complete IRC Section 751 statement for ordinary gain/loss

Sales information

Purchase history

Partner's Basis Worksheet ending basis used as cost basis for Schedule D-1. Use screen Screen PBas1 to review basis information.

PY/NR Only

Unit 1

2

3

4

6

7

8

9

10 11

12 13

14 15

16 17

18 19

20 21

22 23

24 25

26

27

28

HIK1-7 HI25G


Hawaii Partnership BasisHIPBas1 (2018)

Increases

Decreases

Gain Recognized on Excess Distributions

Hawaii Sources

Beginning of year partner basis

Name of entity

Excess depletion deduction over property basis (Other than oil and gas)

Depletion up to share of allocated adjusted basis (Oil and gas wells)

Capital contributions:

Increase in share of partnership liabilities (Force)

Current year share of liabilities: (Schedule K-1 (1065), Code K)

Nonrecourse

Recourse

Qualified nonrecourse financing

Partnership liabilities assumed during year

Recognized gain on excess distribution:

Nonrecourse

Prior year share of liabilities: (Prior year Schedule K-1 (1065), Code K)

See Partner's Basis Worksheet for calculated recognized gain on excess distribution.

See Schedule K-1 (1065) instructions for additional information

Amount of gain recognized

Other increases in basis (Not entered elsewhere)

Decrease in share of partnership liabilities (Force)

T, S, J

Unit

Calculate Partner Basis Worksheet

Ordinary gain (Force)

Short-term capital gain (Force)

Long-term capital gain (Force)

Recognized gain on appreciated property:

Other decreases in basis (Not entered elsewhere)

Cash

Property


Recourse

Character of gain

Total Sources

Character of gain

Gain on complete disposal of partnership (Force)

Include capital losses on complete disposal of partnership

PY/NR Only

PY/NR OnlyTotal Sources Hawaii Sources

Hawaii Sources Total Sources PY/NR Only

1

2 4

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50 51

HIPBas1 HI25H


Hawaii Partnership Basis CarryoversHIPBas2 (2018)

Carryovers

Other rental loss



Ordinary business loss

Section 179

Deductions-royalty income

Intangible drilling expensed



T, S, J

Unit

Total Sources

Depletion


Other deductions

Investment interest expense Schedule A


Rental real estate loss

Name of entity





Federal income tax withheld









Real estate taxes




Section 1231 loss



Hawaii SourcesPY/NR Only

1

2 4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

HIPBas2 HI27I


Hawaii Shareholder BasisHISBas1 (2018)

Stock Basis

Loan Basis

Recognized Gain on Excess Distributions and Loan Repayment

Other stock basis decreases

Other loan basis decreases

Loan basis restored (Force)

Unit

T,S, J

Holding period of recognized gain

Excess depletion deduction over property basis (Other than oil and gas)

Beginning of year loan face amount

Other loan basis increases

Loans to corporation

Other stock basis increases

Capital contributions

Beginning of year loan basis

Beginning of year stock basis

See Shareholder's Basis Worksheet Page 1 for calculated recognized gain on repayment of shareholder loan

See Shareholder's Basis Worksheet Page 1 for calculated recognized gain on excess distribution

Regulation 1.1367-1(g) election

Name of entity

Calculate Shareholder's Basis Worksheet

Recognized gain on repayment of shareholder loan:



Holding period of recognized gain

Recognized gain on excess distribution:



Gain on complete disposal of stock (Force)

Include capital losses on complete disposal of stock

Suppress proforma of nondeductible expense carryovers (Available if Reg 1.1367-1(g) election not made)

Depletion up to share of allocated adjusted basis (Oil and gas well)

Ordinary gain (Force)

Hawaii SourcesTotal SourcesPY/NR Only



1

2 4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

HISBas1 HI25J


Hawaii Shareholder Basis CarryoversHISBas2 (2018)

Carryovers



Investment interest expense Schedule A

Ordinary business loss

50% capital gain subject to 30% AGI limit

Capital gain property 20%

Noncash charitable contributions:


Other deductions






Intangible drilling expensed

Deductions-royalty income

Section 179


Unit

T, S, J


Other rentals loss

Rental real estate loss

Name of entity

Foreign taxes

Depletion


Cash charitable contributions:

Other losses - Form 1040 Page 1







Real estate taxes




Section 108(b)Reduction


Section 1231 loss






Hawaii SourcesTotal Sources PY/NR Only

1

2 3

7

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

121

122

123

124

125

126

127

128

129

130

131

132

133

134

135

136

137

138

139

140

141

142

143

144

145

146

147

148

149

150

151

152

153

154

155

156

157

158

159

160

161

162

164

HISBas2 HI25K


Hawaii 1099B Other WithholdingHI1099B (2018)

Income and Withholding Information

Void

Alternate Form code

withholding forms, required 2-D barcode data, and electronic filing records, if applicable.

Income

Foreign postal code

Foreign province or county

Foreign country code and name

Enter state withholding in federal screens. Additional entries on this screen are used to complete

Income Description

Income

Address

First state income and withholding

Account number

Telephone number


Name


Payer EIN

State ID NumberWithholding

Corrected

T, S, J

Unit

Form

State

Not eligible for electronic file

Second TIN notice received

CUSIP number

Applicable box on 8949

Acquired description or date

Sold or disposed description or date

Proceeds description or amount

Cost/Basis description or amount

Type of gain or loss:

Short term

Ordinary

Basis reported to IRS

Noncovered security

Reported to IRS:

Net proceeds

Gross proceeds

Loss not allowed

Profit or loss realized on current year closed contracts

Unrealized profit or loss on previous year open contracts

Unrealized profit or loss on current year open contracts

Aggregate profit or loss on contracts

Bartering

FATCA filing requirement

Long term

Proceeds from collectibles

Accrued market discount

Wash sale loss disallowed

1

4 5

7

12

13

14

15

16

17 18 19

20 21

22

23

24

25

26 27

28

29

30 31 32 33

34

35

36

37

38 39

40 41

42 43

44 45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

73

HI1099B HI27I


Hawaii Sales - Section 179 Pass-ThroughHIK1Sale (2018)

General Information

Section 179 Sale Information

Current Year Installment Sale


Casualty or Theft Information

Sale is a prior year installment sale

Prior year gross profit percentage (Force) (xxx.xxxx)



Prior year payments received

Income recapture from Form D-1

Enter other dispositions via the Asset tab for detailed asset data entry or Hawaii Screen Sale if summary asset data entry is used.

Form

Unit

Description

Treatment

T, S, J

Related party name

Address


Identifying number

Property sold was a marketable security

Date of second sale


Cost or other basis


Depreciation allowed or allowable excluding Section 179

Total Section 179 expense deduction passed through


Casualty occurrence description

Fair market value after loss

Property type

NOTE: Only enter dispositions that were separately reported on a Schedule K-1 (Form 1065 or 1120S) on this screen.

Explanation if no tax avoidance purpose:

Line 1 of explanation


Sale to related party

Beginning of year, remaining gross profit (Used for passive loss adjustment)

Fair market value before loss

Delete on next year's proforma

Disposition due to casualty or theft (Part III assets only)

State

Date acquired

Date sold


Prior year installment from like-kind exchange (Section 453(f)(6))


State does not conform to section 179 QRP treatment

1

23

4

5

7

8

9

10

11

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32 33 34

35

36

37

38

39

40

41

42

43

44

HIK1Sale HI29


Hawaii Schedule K-1, 1041 - Gen Info, Current Inc, GrantorHIK1T (2018)

HI Form 1041, Schedule K-1 - General Information

Income and Directly Allocable Deductions

Grantor Trust Income, Expenses, and Other Information

Depreciation

Depletion

Amortization

Net rental real estate income

Other rental income

Ordinary business income

Other portfolio and nonbusiness income

Capital gain from passive activities

EIN

Name of entity

Disposition of activity

Net short-term capital gain or loss

Net long-term capital gain or loss

T, S, J


Unit

Charitable contribution code

Total Sources

Net Section 1231 gain (loss)

Investment interest expense

Investment expenses

Section 179 expense deduction

Charitable contributions

Penalty for early withdrawal of savings

Section 1202 gain subject to 50% exclusion


Grantor trust

Other taxes

Real estate taxes

State and local taxes

Address




Foreign postal code

Final Schedule K-1



Beginning fiscal year

Ending fiscal year

PY/NR Only

PY/NR OnlyHawaii Sources

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HIK1T HI30A


Hawaii Schedule K-1, 1041 - Deductions and Other InfoHIK1T-2 (2018)

Deductions and Distributions

Unit

Name of entity

Depletion

Amortization

Exclusion items

Final year distributions:

Excess deductions on termination

Total Sources

Short-term capital loss carryover

Long-term capital loss carryover

Net operating loss carryover

Other items:

Trust paid federal estimated taxes

Trust paid state estimated taxes (Reported on Schedule K-1 Form N-40)

Investment income adjustment

Gross farming or fishing income

Estate tax deduction

Deductions:


Pro rata share of taxes withheld for sale of real property (Reported on N-288A less refund reported on N-288C)


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30

HIK1T-2 HI30B


Hawaii Schedule K-1, 1041 - PAL and CarryoversHIK1T-3 (2018)

Passive Activity and Other Information


Section 1231 loss

Long-term capital

Short-term capital

Include rental with active participation in Section 179 business income

Section 179 carryover (Grantor trust only)

Recharacterization of income

Total Sources

Operating


Aggregation group

Name of entity



Unit 1

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HIK1T-3 HI30C


Hawaii Itemized DeductionsHIItmz (2018)

Itemized Deductions

Investment Interest Expense Deduction

Home Office

Enter investment interest expense carryover amounts on Screen CO

Foreign taxes paid (Force)

Adjustment for Form 2106 amounts (Force)

Investment interest expense (Force)

Adjust line 4a, Form N-158, gross income from investments

Adjust line 4b, Form N-158, net gain from investments

Adjust line 4c, Form N-158, net capital gain from investments

Line 4e, Form N-158, portion of capital gains to include in investment income (Force)

Line 5, Form N-158, investment expenses (Force)

State and local taxes paid (Force)

Adjustment for other expenses (Force)

Net income for home office #2

Net income for home office #1

Suppress carry of home office interest, qualified mortgage insurance, and taxes to Schedule A

Suppress automatic calculation of qualified dividend/capital gain election

Sales and personal excise tax (Force)

Mortgage interest reported on Form 1098 (Force)

Mortgage interest not reported on Form 1098 (Force)

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HIItmz HI36


Hawaii TaxesHITax (2018)

Tax Calculation

Additional Taxes

Tax from Farm Income Averaging (Form N-168)

Tax on lump-sum distributions (Form N-152)

Recapture capital goods excise tax credit (Force) (Form N-312, Form N-312A)

Tax on accumulation distribution of trusts (Form N-405)

Recapture low-income housing tax credit (Form N-586)

Recapture tax credit for flood victims (Form N-338)

Recapture agricultural cost tax credit (Form N-344)

Recapture capital infrastructure tax credit (Form N-348)

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HITax HI39


Hawaii Child Tax Computation (Kiddie Tax)HIN615 (2018)

Tax Computation for Children with Investment Income

Parent Tax Rate Computation Information

Investment income (Force)

All other information must be entered to complete Form N-615, if not using the Family Transfer Utility.

This child's itemized deductions related to investment income (Force) (If different from federal Form 8615)

Form N-168 tax liability calculated based on parent's filing status

Form N-168 tax liability calculated based on child's filing status

First name, Last name (Force)

Social security number (Force)

Filing status (Force)

Exemptions claimed on return

Taxable income (Form N-11, line 26 or Form N-15, line 43)

Total investment income for all other children (Total from Form N-615, line 5 for other children)

Tax type

Total income tax (Form N-11, line 27 or Form N-15, line 44)

Capital gains net of Hawaii Form N-158 deductions (See Capital Gain Worksheet, line 10, of parent and other children)

Parent name, SSN and filing status should be entered when different from federal Screen 8615 if used.

Married filing separate and parent claimed exemption for their spouse or civil union partner

child/dependent return(s), mark the box for Kiddie tax, and select Transfer.

To share information between parent return and child return: Visit Utilities > Family Transfer Utility, select parent return and

Fields on this screen are non-enterable if federal Screen Family indicates this is the parent's return.

If this is the child's return, enter data in this section and use Screen N615S for sibling information to complete Form N-615.

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HIN615 HI40A


Hawaii Kiddie Tax - Sibling InformationHIN615S (2018)

General Information

Return Information

To share information between children's returns: Visit Utilities > Family Transfer Utility, select parent return and

child/dependent returns, mark the box for Kiddie tax, and select Transfer.

Fields on this screen are non-enterable if federal Screen Family indicates this is the parent's return.

If this is the child's return, enter data on this screen with information from the sibling's return to complete Form N-615.

Total investment income (Amount from Hawaii Form N-615, line 5)

Date of birth (mm/dd/yyyy)

Last name

First name

SSN

Capital gains net of Hawaii Form N-158 deductions (Hawaii Capital Gain Worksheet, line 10)

2

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8

HIN615S HI40B


HI41

Description (20)

US Ob %

In-State Source %

Form N814 - Parent's Election to Report Second Child's Income

HIN814 Form N814 - Parent's Election to Report First Child's Income

8IHIN814 00 01/08/19

[4]Child's social security number . . .

INDIVIDUAL

[§ 8] Alaska Permanent Fund DividendsAmount [8]

(mm/dd/yyyy)Child's date of birth

[1]Child's name (Mandatory) (36). .

TypeCode Interest Income Tax Exempt Amount US Ob %

[§ 6] Interest income (See B&D1 for codes)

Ordinary Dividends Total Cap Gains 1202 Exclusion Tax Exempt Amount

[§ 7] Dividend/capital gain income (See B&D2 for codes)

In-State Muni % Postal Code In-State Source %cont.

Payer (20)

#

# Amount [8]Description (20)#

Page #

1

2

1

2

1 2

In-State Muni % Post Code#

1

2

TypeCode Payer (20)

[§ 16] Alaska Permanent Fund Dividends

Amount [16]Description (20)# Amount [16]Description (20)#

1 2

Form N814 - Parent's Election to Report Third Child's Income

[§ 24] Alaska Permanent Fund DividendsAmount [24]Description (20)# Amount [24]Description (20)#

1 2

2018

ExacTax, Inc. HI41

[3]T / S / J

US Ob %

In-State Source %

[12]Child's social security number . . (mm/dd/yyyy)[13]Child's date of birth

[9]Child's name (Mandatory) (36)






Payer (20)

#

1

2


1

2

TypeCode Payer (20)

[11]

US Ob %

In-State Source %

[20]Child's social security number . . (mm/dd/yyyy)[21]Child's date of birth

[17]Child's name (Mandatory) (36)






Payer (20)

#

1

2


1

2

TypeCode Payer (20)

[19]

Qual Divs

Qual Divs

Qual Divs

T / S / J

T / S / J

[5]

MonthFrom

#

[§ 7] Renter's Information

Owner Tax ID #

HI Refundable CreditsHICr

8IHICR 00 01/08/19 INDIVIDUAL

Does not qualify for income credits (Food/excise and rental) . . . . . . . . . . . . . . . . . . [2]Taxpayer Spouse

Form N-163 and Schedule CR

Agricultural land qualified agricultural cost tax credit (Form N-344) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Credit from a regulated investment company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxpayer's amount of exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employer paid dependent care benefits (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [13]

Prior year(s) employer provided benefits used during grace period (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [14]

Taxpayer's share of rent paid during year for all units, if not total rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

First name (12)#

[§ 6 Dependents credit information (Part-year & non-residents modify data as needed per child)

Override AmountDCB ExpenseHI Crs*RelationSSNLast name (13)

*1 = No Low Income or Renter Credit, 2 = Both credits - no state support (Default), 3 = Both credits - minor with state support, 4 = Renter Credit only,5 = Food/Excise credit only

RentalAddress

Owner Business Name Owner City

[§ 12] Care Provider Information

Amount PaidSSN or EIN

† 1 = Incurred and paid in tax year, 2 PYE – Prior year’s credit allowed, 3 = Employer furnished care

Provider's BusinessNamePD†#

Overflow #

Spouse federal AGI when filing MFS filers for food/excise credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

HI422018

ExacTax, Inc. HI42

[25]

Motion picture and film production (Form N-340) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employer dependent care benefits forfeited (Force) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [15]

[3]

[5]

[8]

[9]

[17]

[23]

[24]

Form N-311 & Schedule X

[1]Child passenger restraint systems (Attach invoice to return. For e-file, scan in as PDF starting with "RestraintInvoice") . . . . . . . . .

General Information

Part I Refundable Food/Excise Tax Credit

Part I Credit for Low-income Household Renters

Part II Credit for Child and Dependent Care Expenses[11]

Taxpayer Spouse

[10]Earned Income (Force). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

RentalCity

RentalST

MonthTo

RentalZip

Total RentsPd to Owner

OwnerName

Owner Address Owner ZipOwner ST

Provider's FirstName

Provider's LastName

Override Amount

Provider'sStreet Address

Provider's ST Provider's Zip Hawaii Tax id#

Provider'sCity

Amount PaidSSN or EIN

Provider's BusinessNamePD†# Provider's First

NameProvider's Last

Name

Override Amount

Provider'sStreet Address

Provider's ST Provider's Zip Hawaii Tax id#

Provider'sCity

Provider's Name#

[§ 16] Due diligence statement (Unable to obtain tax identification number for provider)

Affidavit Statement

See Form N312 for Capital Goods Exercise Tax Credit and Form N342 for Renewable Energy Technologies Income Tax Credit

Calculate Form N-163 Fuel Tax Credit for Commercial FishersNumber of gallons of alternative fuel purchased and used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Kauai

[21]

Hawaii

[20]

Maui

[19]

Honolulu

[18]

Entity# Description

[§ 22] Number of gallons of gasoline Flow through credit received

FEIN Amount

County:

Explanation [§26]

Number of gallons of gasoline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter K-1 credit for withholding from N-288 or N-4 on Form N20-2 or Form N35-2

Research Activities (Form N-346) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [27]

Physically present in Hawaii for more than 9 months (Nonresidents only - Food/excise and low income renter calculation) (1 = Yes, 2 = No) [4]

Schedule X

N-311

HI43A

HI Credits (Continued)HICr-2

8IHICR2A 00 01/08/19 INDIVIDUAL

Overflow # 2018

ExacTax, Inc.

HI43A

Enterprise zone tax credit (Form N-756) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Low-income housing tax credit (Form N-586- See Screen Tax for recapture of the credit) . . . . . . . . . . . . . . . . . . . . . . . . .

Employment of vocational rehabilitation referrals (Form N-884) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

School repair and maintenance tax credit(Form N-330) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[1]

[2]

[3]

[5]

[6]

Employee SSN# Employee Names

[§ 4] Additional employee information (Complete Form N-884 for first six employees)

Qual Wages Paid This YearAppl Empl Start Date

Schedule CR

Enter carryover credits on Form HICrCO {HI68}

Capital infrastructure tax credit(Form N-348) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[7]Cesspool upgrade, conversion or connection tax credit (Form N-350) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[8]Renewable fuels production tax credit (Form N-352). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[9]Organic Foods Production Tax Credit (Form N-354). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

HI43B

HIN312

8IHICR2B 00 01/08/19 INDIVIDUAL

Overflow # 2018

ExacTax, Inc.

HI43B

Recap % (xx.xx)

# ofYears

DateIneligible

# DateRecap Begins

Description (20) OriginalCost

Original 179Deduction Allowed

Original Sales/Use Tax Credit

Recomp CreditOriginal/Previous Credit

Recap % (xx.xx)

# ofYears

DateIneligible

IntegralRelatedParty

Include credit in income rather than reduce basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [2]

HIPur

#

[§ 3] Excise Tax Credit Detailed Asset InformationDate inService

Description (20) Cost/Basis

Tax Paid toOther State

Use TaxPaid

Sec179

Sec280F

#[§ 4] Excise Tax Recapture

DateRecap Begins

Description (20) OriginalCost

Original 179Deduction Allowed

Original Sales/Use Tax Credit

Recomp CreditOriginal/Previous Credit

Explanation of qualifying basis (74) . . .[§ 6]

Life

HI N-312 Capital Goods Excise Tax Credit

Hawaii tax identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [1]

Hawaii Renewable Energy Technologies CreditHIN342 (2018)

General Information

System Details

Election to Treat Credit as Refundable

Carryover

Ratio of the unit square footage over the total square footage of all units (Not more than 1.00)

New single family residential property (Built after January 1, 2010 and used as substitute for solar water heating system)

Solar and wind credit 100% refundable (Hawaii AGI under 20,000, 40,000 MFJ)

Solar credit with 30% reduction

Date placed in service

System cost

Carryover credit from prior years

Number of units owned

Incentives, credits or rebates

Property type

Physical address where system is installed

City, zip code

Unit

Description

Type of system

All systems must be installed in a property located in Hawaii

System not primarily used to heat water for household

Multi-Family Residential Property

Enter credits from pass-through entities on the Screen N342A in the appropriate K-1 folder

Required for the year system placed in service

For systems placed in service during 2018

Total output capacity in kilowatts (OS Systems Only) (Enter in x.xxx format when applicable)

Total output capacity requirement was not met - an exception applies to claim the credit (OS Systems Only)

Primarily used to heat water for household (OS Systems Only)

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HIN342 HI43C


Hawaii N-342AHIN342A (2018)

General Information

Entity Information

Computation of Tax Credit

Distributive Share

Election to Treat Distributive Share of Credit as Refundable

T, S, JName of entity

EIN

Unit

Multi-Family Residential Property:

System not primarily used to heat water for household:

All systems must be installed in a property located in Hawaii.

Type of system

City, zip code

Physical address where system is installed

Property type

Incentives, credits or rebates

Number of units owned

System cost

Date placed in service

New single family residential property (Built after January 1, 2010 and used as substitute for solar water heating system)

Ratio of the unit square footage over the total square footage of all units (Not more than 1.00)

Condominium apartment association

Entities address


Form

Fiscal year begin

Fiscal year end

Wind power credit claimed

Solar energy credit claimed



Foreign postal code

Total output capacity in kilowatts (OS Systems Only) (Enter in x.xxx format when applicable)

Total output capacity requirement was not met - an exception applies to claim the credit (OS Systems Only)

Primarily used to heat water for household (OS Systems Only)

For systems placed in service during 2018

Solar credit with 30% reduction

Solar and wind credit 100% refundable (Hawaii AGI under 20,000, 40,000 MFJ)

Distributive share of solar energy credit from another Form N-342A

Distributive share of wind-powered energy credit from another Form N-342A

State

1

23

4 5

6

7

8

9 10

11

12

13

14 15 16

17 18

19

20

21

22

23

24

25

26

27

28

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30

31

32

33

34

35

36

37

HIN342A HI43D


Hawaii Credit Taxes Paid Other StatesHISTCr (2018)

Other States and Foreign Countries Tax and Income

Calculated Force

State postal code and name

Tax paid to other state (Including capital gains)

Total out-of-state income

Long-term capital gains from sources outside Hawaii

Total tax paid to foreign countries

Allowed federal foreign tax credit

Foreign tax credit from prior years

1 2

3

4

5

6

7

8

9

10

HISTCr HI44


Charitable Contribution Carryover

1231 Nonrecaptured Loss Carryover

Hawaii CarryoversHICO

8IHICO 00 01/08/19 INDIVIDUAL

2017

ExacTax, Inc.

HI45A

[35]

Prior Carryover Year

HI45A

Enter carryover as positive numbers. Enter utilizations as negative numbers.Enter utilizaations only for those losses shown on input form.

Enter carrybacks as reduction of loss in year loss created, rather than as utilizations in carryback years.

Excess section 179 for Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [1]

Hawaii investment interest (N158) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [2]

Short-term capital loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [5]

Long-term capital loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [8]

All fields default to federal amounts, unless an amount is entered in the state column.

2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Hawaii SourcePY/NR onlyHawaii

2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [12]

[16]

[18]

All fields default to federal amounts, unless an amount is entered.

[36]

[37]

[38]

Year

50%Contributions

30%Capital Gain

Property to 50%Organization

30%Contributions

20%Contributions

Indefinite Carryovers

Qualified Conservation Contribution Carryover

2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

50%Contribtutions

100%Contribtutions

2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[11]

[13]

[15]

[17]

[30]

[31]

[32]

[33]

[25]

[26]

[27]

[28]

[20]

[21]

[22]

[23]

2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2008 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[40]

[41]

[42]

[49]

2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2009 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[43]

Hawaii Hawaii Sources

[4]

[7]

[14]

2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2010. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[44]

[50]

2011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[45]

[51]

[52]

[39]

[53]

2012. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[19] [24] [29] [34]

[9] [10]

[46]

[55]

2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[47]

[56]

2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[54]

2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [48]

[57]

[58]

2016. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[59]

[60]

2017. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [62]

[61]

Hawaii Application for Tentative RefundHIN109 (2018)

General Information

Computation of Decrease in Tax

If changed accounting period, give date permission granted

Was petition filed in Tax Appeal Court for year(s) to which carryback applies

Elect to forgo carryback period

Tax year ended

Hawaii AGI

NOL deduction

Itm/Std Ded

Exemptions

Income tax

Nonrefundable

Refundable

Carryback Carryback Carryback Carryback Carryback Carryback

Carryback period

Net operating loss (Force)

Net operating loss 3 year eligible loss carryback amount (Force)

Net operating loss 5 year farming eligible loss carryback amount (Force)

Date application filed

Spouse filed separate in preceding tax years affected by the carryback

2015

2016

2017

Before After Before After Before After

Print separate filing instructions

Nonrefundable credits cannot exceed tax liability

Credits

Credits

1

2

3

4

5

6

7

8

9

10

11

12

13 15 17

19 20 21 22 23 24

26 28 30

31 32 33 34 35 36

37 38 39 40 41 42

43 44 45 46 47 48

49 50 51 52 53 54

55 56 57 58 59 60

HIN109 HI46


Hawaii Net Operating LossHIN109-2 (2018)

General Information

Business and Nonbusiness Adjustments

State Adjustments

Enter all amounts in this section as positive numbers.

Adjustment fields are for the Schedule A (Form N-109) only

Net operating loss for 2018 (Force) (Enter as a negative number)

Nonbusiness income (Force) (Other than capital gains)

Nonbusiness capital loss (Force) (Before limitation)

Nonbusiness capital gain (Force) (Without regard to Section 1202 exclusion)

Business capital loss (Force)

Business capital gain (Force)

In state interest income (Force)

In state interest expense

Nonbusiness deductions (Force) (Form N-109, Schedule A, line 8a statement does not print)

Nonbusiness deductions, other adjustment

Nonbusiness deductions, other federal allowed deductions (Force)

Enter information below only if different from data on federal Screen 1045-3 or federal Screen 1045-4.

1

2

3

4

5

6

7

8

9

10

11

HIN109-2 HI47


Hawaii Net Operating Loss CarryoverHINOLCO (2018)

Carryover InformationEnter carryovers as positive numbers. Enter utilizations as negative numbers.

Enter utilizations only for those losses shown on input screen.Enter carrybacks as reductions of loss in year loss created, rather than as utilizations in carryback years.

Loss Year

2009

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2018 Carryover adjustment

2008

2010

2011

20 Year Carryover Items starting in 1998

2012

2013

2014

2015

2016

2017

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

HINOLCO HI48


Hawaii Preparer ReviewHIPRR (2018)

Income and Adjustments

Deductions

Tax and Credits

Payments and Contribution

Additions

Subtractions

Nonrefundable Credits

Refundable Credits

Federal adjusted gross income

State wage adjustment

Non-Hawaii municipal income

Other additions

Pension exclusion

Social security

Military reserve or national guard duty pay

Individual housing account payments

Exceptional tree deduction

Other subtractions

Medical Miscellaneous

Taxes Allowable itemized deductions

Interest Standard deduction

Contributions Exemptions

Casualty losses

Tax

Nonrefundable credits

Food/excise refundable

Low-income household renters

Child and dependent care expense

Child passenger restraint

Other refundable credits

Income tax withheld

2018 Estimates

2017 Estimated tax applied

Other payments

Contributions

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

HIPRR HI53


Hawaii Cancellation of Debt, AbandonmentHI1099C (2018)

1099-C Facsimile

1099-A Facsimile

Abandoned, Foreclosed, Repossessed Property

Unit

FormFIN

State

T, S, JCreditor's or Lender's name

Account number

Canceled debt income is calculated from data entered on federal Screen 1099C.Use this screen to enter depreciation differences for Schedule D-1 calculations.

Business use percentage of property (Defaults to 100% if business form/schedule selected)

Treatment

Outstanding debt before transfer of property (If not reported on Box 2 of 1099-A)

Proceeds received from foreclosure sale



Date acquired

Basis of transferred property

Alternative minimum tax gain/loss adjustment

Property in asset module, do not report Source Data Entry data

Applicable percentage (Defaults to 100%) (xxx.xx)

Additional Section 1250 depreciation after 1975

Date property abandoned, repossessed, or disposed

Deductible

Date of identifiable event (Box 1)

Amount of debt discharged (Box 2)

Interest if included in box 2 (Box 3)

Debtor was personally liable for repayment of the debt (Box 5)

Debt description (Box 4)

Identifiable event code (Box 6)

Fair market value of property (Box 7)

Balance of principal outstanding (Box 2)

Date of lender's acquisition or knowledge of abandonment (Box 1)

Account number

Description of property (Box 6)

Fair market value of property (Box 4)

Borrower was personally liable for repayment of the debt (Box 5)

1

2

3

4

5

6

8

9

10

11

12

13

14

15

16

17

18

19

20

21

23

24

25

26

27

28

29

30

31

32

33

34

35

52

HI1099C HI57


Hawaii Address ChangeHIAddChg (2018)

General Information

Change of Residence Address

Change of Business Address

Change applies to my net income account

Business telephone number

EINBusiness name

Title of owner, officer or representative


New business location:



New mailing address:

Residence telephone number

In care of

Hawaii Tax I.D. Number

-

-

-

Daytime telephone number of person to contact (Data transfers from federal Screen 8822)

Room or suite number


New mailing address:

Room or suite number

Data transfers from federal Screen 8822

Data transfers from federal Screen 8822

Address

Address

Vehicle (RV)Transient (TA)Withholding (WH)Excise (GE)

-

-

-

-

-

-

-

-

-Hawaii Tax I.D. Number


Change applies to other types of account:

In care of


Permit type

Permit number

-

Ext Ext Ext Ext

1

5

6 7

8 9 10

11

12 13

14

15

16

17

18 19 20

21

22

23 24 25

26

27

28 29

30 31

32 33

34 35

36 37

38 39

40 41

42 43

44 45

46 47

48 49

50 51

52

53

54 55

HIAddChg HI58


Hawaii Civil UnionHICU (2018)

General Information

Proforma Information

Refer to the Hawaii Frequently Asked Questions for details on preparing Civil Union returns in UltraTax

Enter amounts to proforma to 2019 federal screens in the separate taxpayer and spouse federal clients.

Client ID

Proforma carryover information from Civil Union return

Suppress this Hawaii return (Enter "X" when filing the federal return as a single taxpayer)

Extension payment

Schedule A cash contributions

Overpayment applied to 2019 estimates

Tax paid with return

Overpayment

1st quarter

2nd quarter

3rd quarter

4th quarter

Calculated estimates:

Exclude voluntary contributions, penalties, interest, use tax, and itemized deduction recoveries from taxes paid with return or overpayment.

Taxpayer Spouse

Blank amounts do not proforma.

Total payments (Withholding, estimate, extension and other payments):

Payments made in 2019 for 2018 return

1

2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

19 20

21 22

23 24

25 26

27 28

HICU HI62


Hawaii N-20 Schedule K1 for ElfHIN20 (2018)

General Information

Distributive Share ItemsElsewhereHawaii

Motion Picture, Digital Media, and Film Production Income Tax Credit

Credit for Employment of Vocational Rehabilitation Referrals

Hawaii Low-income Housing Tax Credit

Fuel Tax Credit for Commercial Fishers

Total cost of qualifying property for the Capital Goods Exercise Tax Credit

Other deductions

Deduction related to portfolio income

Expense deduction for recovery property (IRC section 179)


Other Income

Net gain (loss) under IRC section 1231

Net long-term capital gain (loss)

Net short-term capital gain (loss)

Royalties

Ordinary Dividends

Interest

Guaranteed payments to partner

Net income (loss) from other rental activities

Net Income (loss) from rental real estate activities

Ordinary Income

End of the year

Withdrawal

Deductions

Income

Contributions

Beginning of the year

Reconciliation of partner's capital account

Amended K-1

Final K-1Publicly traded Partnership

Other


Nonrecourse

Partner's share of liability

Other LLC memberLLC Member-manager

Limited PartnerGeneral Partner

Partner's percent:

Loss (xxx.)

(ii) End of

Capital (xxx.)

Year(i) Before Decrease

or TerminationProfit (xxx.)


Partnership Address

Address Line 2

Beginning Ending

Fiscal year dates:

Unit

T, S, J

StateName of entity

EIN

Complete HIN20 and HIN20-2 for electronic filing when claiming withholding reported on N-20 Schedule K1 Line 29

Partner's entity type



Foreign postal code

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

19

20

21

1

2 3

45

6 7

8

9

10 11 12

13 14

15

16

17

18 19

20 21

22 23

24 25

26 27

28

29

30

31 32

33

34

35

36

37

38

39

40 41

42 43

44 45

46 47

48 49

50 51

52 53

54 55

56 57

58 59

60 61

62 63

64 65

66 67

68 69

71

73

75

77

79

HIN20 HI63


Hawaii N-20 Schedule K1 page 2 for ElfHIN20-2 (2018)

Distributive Share Items

EIN

Name of entity State

T, S, J

Unit

Credit for School Repair and Maintenance

Important Agricultural Land Qualified Agricultural Cost Tax Credit

Credit for income tax withheld on Form N-288 (Net of Refunds - Schedule CR, line 25a)

Interest on investment debts

Investment income included on Schedule K-1, lines 5 through 7

Investment expenses included in Schedule K-1, line 14

Recapture of Hawaii Low-Income Housing Tax Credit:

From IRC section 42(j)(5) partnership

Other than on line 31a

Recapture of Tax Credit for Flood Victims

Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit

Other information provided by partnership

Complete HIN20 and HIN20-2 for electronic filing when claiming withholding reported on N-20 Schedule K1 Line 29

Hawaii Elsewhere

Tax Credit for Research Activities (Non Calculating Form N-346, Line 5)

Capital Infrastructure Tax Credit (Non Calculating Form N-348)

Recapture of Capital Infrastructure Tax Credit

22

24

25

27

28

29

31a

31b (1)

31b (2)

32a

32b

34

35

36

37

Cesspool Upgrade, Conversion or Connection Tax Credit (Non Calculating Form N-350)

26

Renewable Fuels Production Tax Credit (Non Calculating Form N-352)

Organic Foods Production Tax Credit (Non Calculating Form N-354)

30

1

2 3

4 5

6

8

9

10

11

12

13

14

15 16

17 18

19 20

21

22

23

24

25

26

HIN20-2 HI64


Hawaii N-35 Schedule K1 for ElfHIN35 (2018)

General Information

Pro Rata Share Items

Complete HIN35 and HIN35-2 for electronic filing when claiming withholding reported on N-35 Schedule K1 Line 16n.

Fiscal year dates:

Ending

Beginning

Address Line 2


Final K-1

Amended K-1

EIN


T, S, J

Unit

Corporation Address

Shareholder's percentage of stock ownership

Number of shares at year end

Ordinary Income

Net Income (loss) from rental real estate activities

Net income (loss) from other rental activities

Hawaii Elsewhere

Ordinary Dividends

Royalties

Net short-term capital gain (loss)

Net long-term capital gain (loss)

Net section 1231 gain (loss)

Other Income


IRC section 179 expense deduction

Deduction related to portfolio income

Other deductions

Interest

Investment expenses included in Schedule K-1, line 13

Interest expense on investment debts

Investment income included on Schedule K-1, lines 4, 5 and 6



Foreign postal code

If withholdings are reported on Line 16o of the N-35, the return must be paper filed.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15a

15b (1)

15b (2)

1

2 3

45

6

7

8

9

10 11 12

13 14

15

16

17

18

19

20

21 22

23 24

25 26

27 28

29 30

31 32

33 34

35 36

37 38

39 40

41 42

43 44

45 46

47 48

49 50

51 52

53 54

HIN35 HI65


Hawaii N-35 Schedule K1 page 2 for ElfHIN35-2 (2018)

Pro Rata Share Items

EIN


T, S, J

Unit

Total cost of qualifying property for the Capital Goods Exercise Tax Credit

Fuel Tax Credit for Commercial Fishers

Hawaii Low-income Housing Tax Credit

Credit for Employment of Vocational Rehabilitation Referrals

Motion Picture, Digital Media, and Film Production Income Tax Credit

ElsewhereHawaii

Other information provided by corporations

Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit

Recapture of Tax Credit for Flood Victims

Other than on line 24a

From IRC section 42(j)(5) partnership

Recapture of Hawaii Low-Income Housing Tax Credit:

Credit for income tax withheld on Form N-288 (Reported on Schedule CR line 25a)

Important Agricultural Land Qualified Agricultural Cost Tax Credit

Credit for School Repair and Maintenance

Credit for income tax withheld on Form N-4 (NR shareholders only, cannot be e-filed)

Pro rata share of net income tax paid by the S-Corp (Resident and PY shareholders only)

Property distributions other than dividend distributions

Tax exempt interest

Other tax exempt interest


Amount of loan repayments for "Loans from Shareholders"

Corporate adjustments to income attributed to Hawaii

Personal adjustments to income contributed elsewhere

Interest penalty on early withdrawal of savings

Tax Credit for Research Activities (Non Calculating Form N-346, Line 5)

Capital Infrastructure Tax Credit (Non Calculating Form N-348)

Complete HIN35 and HIN35-2 for electronic filing when claiming withholding reported on N-35 Schedule K1 Line 16n

If withholdings are reported on Line 16o of the N-35, the return must be paper filed

Recapture of Capital Infrastructure Tax Credit

16a

16b

16d

16e

16f

16g

16i

16k

16l

16m

16n

16o

16p

17

18

19

20

21

22a

22b

23

24a

24b

26

28

27

29

Cesspool Upgrade, Conversion or Connection Tax Credit (Non Calculating Form N-350)

16j

Renewable Fuels Production Tax Credit (Non Calculating Form N-352)

Organic Foods Production Tax Credit (Non Calculating Form N-354)

16q

1

2 3

45

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21 22

23 24

25 26

27 28

29 30

31

33

35

37

39

41

43

45

50

HIN35-2 HI66


Hawaii Credit Carryover InformationHICrCO (2018)

Carryover Credits

Technology Infrastructure Renovation Tax Credit

Renewable Energy Technologies Tax Credit (Installed and placed in service before July 1, 2009)

Energy Conservation Credit

Residential Construction and Remodeling Tax Credit

Individual Development Account Contributions Tax Credit

Hotel Construction and Remodeling Tax Credit

Carryover of the Renewable Energy Technologies Tax Credit installed and placed in service after July 1, 2009 is entered on Screen N342

High Technology Business Investment Tax Credit

1

2

3

4

5

6

7

HICrCO HI68


Hawaii Home Office CarryoversHI8829CO (2018)

Hawaii Home Office Carryovers

Form

T, S, J

Unit

State

Operating expense carryover

Casualty loss carryover

Depreciation carryover

Home identification

Enter amounts different from federal carryovers

Description1

23

4

5

6

7

8

9

HI8829CO HI69


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