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Hawaii Free Printable Form N-323, 2019, Carryover of Tax Credits for 2020 Hawaii Carryover of Tax Credit (Rev. 2016)

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Carryover of Tax Credit (Rev. 2016)
Form N-323, 2019, Carryover of Tax Credits

Clear Form FORM N-323 (REV. 2019) STATE OF HAWAII __ DEPARTMENT OF TAXATION TAX YEAR CARRYOVER OF TAX CREDITS       Or fiscal year beginning __________________, 2019, and ending ____________________, 20______ 2019 ATTACH THIS SCHEDULE TO FORM F-1, N-11, N-15, N-30, N-40, OR N-70NP Name SSN or FEIN PART I ADJUSTED TAX LIABILITY 1. a Individuals — Enter the amount from Form N-11, line 34 or Form N-15, line 51....................................... b Corporations — Enter the amount from Form N-30, line 13...................................................................... c Other filers — Enter the amount from Form F-1, line 71; Form N-40, Schedule G, line 3; or Form N-70NP, line 18.......................................................................................................................................... 1 PART II CARRYOVER OF THE CREDIT FOR ENERGY CONSERVATION Note: The energy conservation tax credit expired on June 30, 2003. You may claim the tax credit only if you have a carryover of the tax credit from a prior year. 2. If you are claiming other credits, complete the Energy Conservation Tax Credit Worksheet in the instructions and enter the total here.............................................................................................................. 2 3. Line 1 minus line 2. This represents your income tax liability, as adjusted. If the result is zero or less than zero, enter zero here and on line 5....................................................................................................... 3 4. Carryover of unused energy conservation tax credit from prior years........................................................... 4 Total credit allowed — Enter the smaller of line 3 or line 4, rounded to the nearest dollar. This is your energy conservation tax credit allowable for the year. Enter this amount also on Schedule CR, line 2 (for Form N-11, N-15, N-30, and N-70NP filers); Form N-40, Schedule E, line 2; or Form F-1, Schedule H, line 1; whichever is applicable.................................................................................................. 5 5. 6. Line 4 minus line 5. This represents your carryover of unused credit. The amount of any unused tax credit may be carried over and used as a credit against your income tax liability in subsequent years until exhausted.............................................................................................................................................. 6 PART III CARRYOVER OF THE HOTEL CONSTRUCTION AND REMODELING TAX CREDIT Note: This is for the computation of the tax credit for costs incurred after November 1, 2001, but before July 1, 2003. 7. If you are claiming other credits, complete the Hotel Construction and Remodeling Tax Credit Worksheet in the instructions and enter the total here.................................................................................................... 7 8. Line 1 minus line 7. This represents your income tax liability, as adjusted. If the result is zero or less than zero, enter zero here and on line 10..................................................................................................... 8 9. Carryover of unused hotel construction and remodeling tax credit from prior years..................................... 9 10. Total credit allowed — Enter the smaller of line 8 or line 9, rounded to the nearest dollar. This is your hotel construction and remodeling tax credit allowable for the year. Enter this amount also on Schedule CR, line 10 (for Form N-11, N-15, N-30, and N-70NP filers); or Form N-40, Schedule E, line 10; whichever is applicable................................................................................................................................. 10 11. Line 9 minus line 10. This represents your carryover of unused credit. The amount of any unused tax credit may be carried over and used as a credit against your income tax liability in subsequent years until exhausted.............................................................................................................................................. 11 SEE PAGE 2 FOR PART IV — CARRYOVER OF THE INDIVIDUAL DEVELOPMENT ACCOUNT CONTRIBUTIONS TAX CREDIT PART V — CARRYOVER OF THE RESIDENTIAL CONSTRUCTION AND REMODELING TAX CREDIT PART VI — CARRYOVER OF THE RENEWABLE ENERGY TECHNOLOGIES INCOME TAX CREDIT (FOR SYSTEMS INSTALLED AND PLACED IN SERVICE BEFORE JULY 1, 2009) N323_I 2019A 01 VID01 ID NO 01 FORM N-323 PAGE 2 FORM N-323 (REV. 2019) CARRYOVER OF THE INDIVIDUAL DEVELOPMENT ACCOUNT CONTRIBUTION TAX CREDIT PART IV Note: The individual development account contribution tax credit expired on December 31, 2004. You may claim the tax credit only if you have a carryover of the tax credit from a prior year. 12. If you are claiming other credits, complete the Individual Development Account Contribution Tax Credit Worksheet in the instructions and enter the total here.................................................................................. 12 13. Line 1 minus line 12. This represents your income tax liability, as adjusted. If the result is zero or less than zero, enter zero here and on line 15..................................................................................................... 13 14. Carryover of unused individual development account contribution tax credit from prior years..................... 14 15. Total credit allowed — Enter the smaller of line 13 or line 14, rounded to the nearest dollar. This is your individual development contribution tax credit allowable for the year. Enter this amount also on Schedule CR, line 7 (for Form N-11, N-15, N-30, and N-70NP filers); or on Form N-40, Schedule E, line 7; whichever is applicable....................................................................................................................... 15 16. Line 14 minus line 15. This represents your carryover of unused credit. The amount of any unused tax credit may be carried over and used as a credit against your income tax liability in subsequent years until exhausted.............................................................................................................................................. 16 PART V CARRYOVER OF THE RESIDENTIAL CONSTRUCTION AND REMODELING TAX CREDIT Note: The residential construction and remodeling tax credit expired on June 30, 2003. You may claim the tax credit only if you have a carryover of the tax credit from a prior year. 17. If you are claiming other credits, complete the Residential Construction and Remodeling Tax Credit Worksheet in the instructions and enter the total here.................................................................................. 17 18. Line 1 minus line 17. This represents your income tax liability, as adjusted. If the result is zero or less than zero, enter zero here and on line 20..................................................................................................... 18 19. Carryover of unused residential construction and remodeling tax credit from prior years............................ 19 20. Total credit allowed — Enter the smaller of line 18 or line 19, rounded to the nearest dollar. This is your residential construction and remodeling tax credit allowable for the year. Enter this amount also on Schedule CR, line 11 (for Form N-11, N-15, N-30, and N-70NP filers); or on Form N-40, Schedule E, line 11; whichever is applicable..................................................................................................................... 20 21. Line 19 minus line 20. This represents your carryover of unused credit. The amount of any unused tax credit may be carried over and used as a credit against your income tax liability in subsequent years until exhausted.............................................................................................................................................. 21 CARRYOVER OF THE RENEWABLE ENERGY TECHNOLOGIES INCOME TAX CREDIT (FOR SYSTEMS INSTALLED PART VI AND PLACED IN SERVICE BEFORE JULY 1, 2009) Note: For systems installed and placed in service on or after July 1, 2009, use Form N-342. For systems installed and placed in service before July 1, 2009, you may claim the credit only if you have a carryover of the tax credit from a prior year. 22. If you are claiming other credits, complete the Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed In Service Before July 1, 2009) Tax Credit Worksheet in the instructions and enter the total here................................................................................................................................. 22 23. Line 1 minus line 22. This represents your income tax liability, as adjusted. If the result is zero or less than zero, enter zero here and on line 25..................................................................................................... 23 24. Carryover of unused renewable energy technologies income tax credit (For systems installed and placed in service before July 1, 2009) from prior years................................................................................ 24 25. Total credit allowed — Enter the smaller of line 23 or line 24, rounded to the nearest dollar. This is your renewable energy technologies income tax credit (For systems installed and placed in service before July 1, 2009) allowable for the year. Enter this amount also on Schedule CR, line 12 (for Form N-11, N-15, N-30, and N-70NP filers); Form N-40, Schedule E, line 12; or on Form F-1, Schedule H, line 4; whichever is applicable....................................................................................................................... 25 FORM N-323 (REV. 2019) PAGE 3 CARRYOVER OF THE RENEWABLE ENERGY TECHNOLOGIES INCOME TAX CREDIT (FOR SYSTEMS INSTALLED PART VI AND PLACED IN SERVICE BEFORE JULY 1, 2009) (Continued) 26. Line 24 minus line 25. This represents your carryover of unused credit. The amount of any unused tax credit may be carried over and used as a credit against your income tax liability in subsequent years until exhausted.............................................................................................................................................. 26 PART VII CARRYOVER OF THE TECHNOLOGY INFRASTRUCTURE RENOVATION TAX CREDIT Note: The technology infrastructure renovation tax credit expired on December 31, 2010. You may claim the tax credit only if you have a carryover of the tax credit from a prior year. 27. If you are claiming other credits, complete the Technology Infrastructure Renovation Tax Credit Worksheet in the instructions and enter the total here.................................................................................. 27 28. Line 1 minus line 27. This represents your income tax liability, as adjusted. If the result is zero or less than zero, enter zero here and on line 30..................................................................................................... 28 29. Carryover of unused technology infrastructure renovation tax credit from prior years.................................. 29 30. Total credit allowed – Enter the smaller of line 28 or line 29, rounded to the nearest dollar. This is your technology infrastructure renovation tax credit allowable for the year. Enter this amount also on Schedule CR, line 8 (for Form N-11,N-15, N-30, and N-70NP filers); or on Form N-40, Schedule E, line 8; whichever is applicable....................................................................................................................... 30 31. Line 29 minus line 30. This represents your carryover of unused credit. The amount of any unused tax credit may be carried over and used as a credit against your income tax liability in subsequent years until exhausted.............................................................................................................................................. 31 PART VIII CARRYOVER OF THE HIGH TECHNOLOGY BUSINESS INVESTMENT TAX CREDIT Note: The high technology business investment tax credit expired on December 31, 2010. You may claim the tax credit only if you have a carryover of the tax credit from a prior year. 32. If you are claiming other credits, complete the High Technology Business Investment Tax Credit Worksheet in the instructions and enter the total here.................................................................................. 32 33. Line 1 minus line 32. This represents your income tax liability, as adjusted. If the result is zero or less than zero, enter zero here and on line 35..................................................................................................... 33 34. Carryover of unused high technology business investment tax credit from prior years................................ 34 35. Total credit allowed – Enter the smaller of line 33 or line 34, rounded to the nearest dollar. This is your high technology business investment tax credit allowable for the year. Enter this amount also on Schedule CR, line 6 (for Form N-11,N-15, N-30, and N-70NP filers); on Form N-40, Schedule E, line 6; or on Form F-1, Schedule H, line 3, or on Form 314; whichever is applicable................................... 35 36. Line 34 minus line 35. This represents your carryover of unused credit. The amount of any unused tax credit may be carried over and used as a credit against your income tax liability in subsequent years until exhausted.............................................................................................................................................. 36
Extracted from PDF file 2019-hawaii-form-n-323.pdf, last modified December 2009

More about the Hawaii Form N-323 Corporate Income Tax Tax Credit TY 2019

We last updated the Carryover of Tax Credit (Rev. 2016) in March 2020, so this is the latest version of Form N-323, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form N-323 directly from TaxFormFinder. You can print other Hawaii tax forms here.

Other Hawaii Corporate Income Tax Forms:

TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form A-6 Tax Clearance Application
Form N-848 Power of Attorney
Form N-342 Renewable Energy Technologies Income Tax Credit
Form N-323 Carryover of Tax Credit (Rev. 2016)
Form CM-2B Statement of Financial Condition and Other Information

Download all HI tax forms View all 165 Hawaii Income Tax Forms


Form Sources:

Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Form N-323 from the Department of Taxation in March 2020.

Show Sources >

Form N-323 is a Hawaii Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Hawaii Form N-323

We have a total of eight past-year versions of Form N-323 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form N-323

Form N-323, 2019, Carryover of Tax Credits

2018 Form N-323

Instructions for Form N-323, 2018

2017 Form N-323

Form N-323, 2014, Carryover of Tax Credits

2016 Form N-323

Form N-323, 2014, Carryover of Tax Credits

Forms 2014 2015 Form N-323

Form N-323, 2014, Carryover of Tax Credits

Forms 2014 2014 Form N-323

Form N-323, 2014, Carryover of Tax Credits

PDF Form Pack generated by formuPack 2012 Form N-323

PDF Form Pack

Forms 2011 2011 Form N-323

Form N-323, 2011, Carryover of Tax Credits


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