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Hawaii Free Printable Form TA-1 Instructions, Rev 2019, How To Complete Your Periodic Transient Accommodations Tax Return (Form TA-1) for 2020 Hawaii Transient Accommodations Tax Annual Return

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Transient Accommodations Tax Annual Return
Form TA-1 Instructions, Rev 2019, How To Complete Your Periodic Transient Accommodations Tax Return (Form TA-1)

FORM TA-2 INSTRUCTIONS (REV. 2019) HOW TO COMPLETE YOUR TRANSIENT ACCOMMODATIONS TAX ANNUAL RETURN AND RECONCILIATION (FORM TA-2) INTRODUCTION The Form TA-2 is used to summarize your TAT and TSO tax activities for the taxable year. It may also be used to correct errors on the periodic tax returns (Form TA-1). As long as your total gross rental or gross rental proceeds, fair market rental values, taxes due, penalty and interest are accurately reported and paid in full on your periodic returns, no additional tax will be due when filing the annual return. Form TA-2 must be filed in addition to (not in lieu of) the periodic transient accommodations tax returns. To correct a previously filed Form TA-2, file an amended return on Form TA-2. The transient accommodations tax on time share occupancy (TSO tax) is levied on the occupant of a time share vacation unit at the rate of 10.25% on the unit’s fair market rental value. The time share plan manager shall be liable for, and pay to the State, the TSO tax. “Fair market rental value” is defined as an amount equal to one-half of the gross daily maintenance fees that are paid by the owner and that are attributable to the time share unit located in Hawaii. Gross daily maintenance fees include maintenance costs, operational costs, insurance, repair costs, administrative costs, taxes, other than transient accommodations taxes, resort fees, and other costs including payments required for reserves or sinking funds. Amounts paid for optional goods and services such as food and beverage services or beach chair or umbrella rentals shall be excluded from fair market rental value. The transient accommodations tax (TAT) is levied on the gross rental or gross rental proceeds derived from furnishing transient accommodations. For taxable years beginning after December 31, 2018, the TAT is also levied on the share of gross rental proceeds received by transient accommodations brokers, travel agents, and tour packagers who enter into arrangements to furnish transient accommodations at noncommissioned negotiated contract rates. The rate is 10.25%. If you do not have any gross rental or gross rental proceeds and do not have any fair market rental values for the entire year, enter “0.00” on line 11. Please note that this annual return must be filed. Act 20, Session Laws of Hawaii (SLH) 2019 – This act adds a new definition to section 237D-1. “Resort fee” means any mandatory charge or surcharge imposed by an operator, owner, or representative thereof to a transient for the use of the transient accommodation’s property, services, or amenities. This act clarifies that mandatory resort fees are included in gross rental proceeds and are subject to the TAT. The annual tax return must be filed on or before the 20th day of the 4th month following the close of your taxable year. For example, if you are a calendar-year taxpayer (i.e., your tax year ends on December 31), then your annual tax return must be filed on or before April 20 of the following year. If you are unable to file the annual return by the due date, you may request an extension to file Form TA-2 by filing Form GEW-TA-RV-6. Act 66, SLH 2018 – This act amends section 231-8.5, HRS, to enable the Department of Taxation (Department) to require certain taxpayers, to file tax returns electronically. Annual returns for taxable years beginning on or after January 1, 2020 will be required to be filed electronically. If you qualify, a waiver may be obtained by filing Form L-110. The penalty for failure to file electronically is 2% of the tax due. For more information, see Department of Taxation Announcement No. 2019-17. Taxpayers whose liability for the TAT exceeds $100,000 per year are required to pay the tax by Electronic Funds Transfer (EFT). If a payment is being made with Form TA-2, make your check or money order payable to “Hawaii State Tax Collector.” Write “TA,” the filing period, your Hawaii Tax I.D. No., and your daytime phone number on the check. Attach your check or money order where indicated on the front of Form TA-2. A “transient accommodation” is a room, apartment, house, condominium, beach house, hotel room or suite, or similar living accommodation furnished to a transient person for less than 180 consecutive days. Forms, instructions and publications are available on the Department’s website at tax.hawaii.gov or you may contact a customer service representative at: Voice: 808-587-4242 1-800-222-3229 (Toll-Free) “Gross rental or gross rental proceeds” includes amounts paid to you in the form of cash, goods, or services as compensation for furnishing a transient accommodation without any deductions for costs incurred in the operation of the transient accommodation. Gross rental or gross rental proceeds also includes amounts received for entering into arrangements to furnish transient accommodations and amounts received for mandatory resort fees. The gross rental or gross rental proceeds do not include the items shown at the top of the “SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, AND DEDUCTIONS” (under Section 237D-1) on page 6 of these instructions. Telephone for the Hearing Impaired: 808-587-1418 1-800-887-8974 (Toll-Free) 1 Fax: 808-587-1488 Mail: Taxpayer Services Branch P.O. Box 259 Honolulu, HI 96809-0259 FILLING IN YOUR FORM TA-2 (ANNUAL RETURN AND RECONCILIATION) NOTE: The bold circled numbers on the sample form correspond to the steps in the instructions. ABOUT THIS FORM Form TA-2 is designed for electronic scanning that permits faster processing with fewer errors. To avoid delays: 1. Print amounts only on those lines that are applicable. 2. Use only a black or dark blue ink pen. Do not use red ink, pencils, felt tip pens, or erasable pens. 3. Because this form is read by a machine, please print your numbers inside the boxes like this: 1234567890x 4. Do NOT print outside the boxes. 5. Do NOT use dollar signs, slashes, dashes or parentheses in the boxes. 6. We recommend that you print a new form from our website (tax.hawaii.gov) each time you need it. The form’s QR code is necessary to process the return. Excessive photocopying of a photocopy will degrade the QR code, and the QR code will become unreadable. 7. Please use a color printer and print in color. 26 STATETOP OF HAWAII — DEPARTMENT OF TAXATION THE OF THE TAX RETURN (fig. 2.0) (fig. DO 2.1) NOT WRITE IN THIS AREA FORM TA-2 (Rev. 2018) TRANSIENT ACCOMMODATIONS TAX ANNUAL RETURN & RECONCILIATION ID NO 01 ! For Tax Years Ending After December 31, 2017 Place an “X” in this box ONLY if this is an AMENDED return 1 TAX YEAR ENDING 2 !!/!!/!! !!/!!/!! HAWAII TAX I.D. NO. NAME:____________________________________ Column a GROSS RENTAL OR GROSS RENTAL PROCEEDS PART I — TRANSIENT ACCOMMODATIONS TAX fig. 2.0 DISTRICT TA—!!! !!!3—!!! !!!—!!!! !!!!—!! !! — — — Last 4 digits of your FEIN or SSN Column b EXEMPTIONS/DEDUCTIONS (Explain on Reverse Side) !!!,!!!,!!!.!! !!!,!!!,!!!.!! 2 !!!,!!!,!!!.!! TA —!!!!8 —!! 5 3—!!!—!!!!!!,!!!,!!!.!! !!!,!!!,!!!.!!!!!! 4!!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! TRANSIENT ACCOMMODATIONS TAX !!!,!!!,!!!.!! FOR LATE  & RECONCILIATION FILING ONLY ANNUAL RETURN!!!,!!!,!!!.!! ID NO 01 — 4 !!!! Column c TAXABLE PROCEEDS (Column a minus Column b) !!!,!!!,!!!.!! !!!,!!!,!!!.!! 9 !!!,!!!,!!!.!! 1 !!/!!/!! !!!,!!!,!!!.!!26 fig. 2.1 20 !!!,!!!,!!!.!! 10 !!!,!!!,!!!.!! !!!,!!!,!!!.!! 21 !!!,!!!,!!!.!! Place an “X” in this box ONLY if this is an AMENDED return ! AMENDED RETURNS !!!,!!!,!!!.!! 1 3—!!! TAX YEAR ENDING !!/!!/!! !!/!!/!! HAWAII TAX I.D. NO. TA—!!! !!! !!!—!!!! !!!!—!! !! !!!,!!!,!!!.!! 22 2 COMPUTING THE TAXES (fig. 2.2) (fig. 2.3) (fig. 2.4) !!!,!!!,!!!.!! 4 !!!! !!!,!!!,!!!.!! 11 12 !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! 13 !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! 8 5 9 6 .!! .!! .!! !/!!! !!!,!!!,!!! !/!!! !!!,!!!,!!! !/!!! !!!,!!!,!!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! 14 !!!,!!!,!!!.!! fig. !/!!! 2.2 !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! 15!!!,!!!,!!! .!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!!.!! 7 16 FORM TA-2 1. OAHU (Rev. 2018) 1 Name:___________________________________________________ 2. MAUI, MOLOKAI, LANAI 2 Hawaii Tax I.D. No. 3. HAWAII Last 4 digits of your FEIN or SSN FORM TA-2 4. KAUAI TAX YEAR ENDING STATE OF HAWAII — DEPARTMENT OF TAXATION • ATTACH CHECK OR MONEY ORDER HERE • HERE • PART III — TAX PART II — TIMESHARE TMENTS & RECONCILIATION COMPUTATION PART V — TOTAL AMOUNT OCCUPANCY TAX DUE RE PART I — TRANSIENT X ACCOMMODATIONS TAX (Rev. 2018) 19. PENALTY DO NOT WRITE IN THIS AREA 3 4 TOTAL FAIR MARKET RENTAL VALUE STEP 1 — Enter the numeric (two digit) month, day, and STEP 3 — Enter your Hawaii Tax I.D. No. in the area pro5. OAHU ...................................................................................................................... 5. 19. year that your DISTRICT tax year ends in the area provided on the top vided on the top of page 1 and of page 2. INTEREST For Tax Years Ending After December 31, 2017 of page 1 and of page 2. For example, if your tax year ends STEP 4 — Enter the last 4 digits of your FEIN or SSN in the 6. MAUI, LANAI DISTRICT ......................................................................................... December 31,MOLOKAI, 2020, you would enter 12/31/20. area provided on the6.top20. of page 1 and of page 2. 20. TOTAL AMOUNT DUE AND PAYABLE. Add lines 18 and 19 ....................................................... STEP 2 — Write your name (taxpayer’s name) in the area OF YOUR PAYMENT. Attach a check or money order 21. HAWAII PLEASE ENTER THE — If you are filing an amended 7. .................................................................................................................... 7. provided on theDISTRICT top of page 1AMOUNT and of page 2. payable to “HAWAII STATE TAX COLLECTOR” in U.S. dollars drawn on anyput U.S.an bank return, “X”toin the box at the top of the return on page Form TA-2. Write “TA,” the filing period, your Hawaii Tax I.D. No., and your daytime phone number — — — — 1 indicating that the return is an amended return. 8. KAUAI DISTRICT 8. on your check or ...................................................................................................................... money order. Mail to: HAWAII DEPARTMENT OF TAXATION, P.O. BOX 2430, HONOLULU, HI 96804-2430 or file and pay electronically at tax.hawaii.gov/eservices/. If you TOTAL AMOUNT TAXABLE. Add Column c of lines 1 through 4 and lines 5 through 8. are NOT submitting a payment with this return, please enter “0.00” here ...............................21. NAME:____________________________________ Last 4 digits of your FEIN or SSN Enter result here (but not less than zero). .......................................................................................................9. 10. Tax Rate 10. Column a Column b Column x0.1025 c PART VI by — line SCHEDULE OF EXEMPTIONS/DEDUCTIONS DISTRICT GROSS OR EXEMPTIONS/DEDUCTIONS TAXABLE PROCEEDS 11. TOTAL TAXES DUE. Multiply line 9RENTAL 10 and enter the result here. If you did 9. Note: Most ordinary business expenses areGROSS NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on transient accommodations(Column tax return. For more information, see RENTAL PROCEEDS (Explain onyour Reverse Side) a minus Column b) not Instructions. have any activity for the year, enter “0.00” here ........................................................... 11. the Form TA-2 You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes. 1. OAHU 1 PENALTY DISTRICT / ED CODE AMOUNT DISTRICT / ED CODE AMOUNT DISTRICT / ED CODE AMOUNT 12. Amounts assessed during the year... 2. MAUI, MOLOKAI, LANAI 2 12. INTEREST 13. 14. 3. HAWAII TOTAL AMOUNT. 3 Add lines 11 and 12. ......................................................................... 13. 4. KAUAI TOTAL PAYMENTS MADE LESS ANY REFUNDS RECEIVED FOR 2 THE TAX YEAR. ........... 14. — Add the amounts (For aboveAmended in Part VI and enter here. If more space15. is needed, Grand of Exemptions andORIGINAL Deductions 15.Total CREDIT CLAIMED ON ANNUAL RETURN Return ONLY) ........... 4 TOTAL FAIR MARKET RENTAL VALUE PART V — TOTAL AMOUNT DU FOR LATE FILING ONLY 19.  PENALTY INTEREST !!!,!!!,!!!.!! !!!,!!!,!!!.!! 19. 20 !!!,!!!,!!!.!! 21 !!!,!!!,!!!.!! STEP 5 — Complete lines 1 through 4 of Column a, just as one or more of the periodic tax returns in reporting the total you did on periodic tax returns. difference between rental or gross rental proceeds, or the total fair market 20.your TOTAL AMOUNT DUE ANDThe PAYABLE. Add lines 18 and 19gross ....................................................... 20. the periodic and annual tax returns is that the amounts re- rental values in the applicable districts, the annual tax return OF YOUR Attachto a check or money order THE AMOUNT ported on21.thePLEASE annualENTER tax return are the total grossPAYMENT rental is. used correct the amounts reported on your periodic repayable to “HAWAII STATE TAX COLLECTOR” in U.S. dollars drawn on any U.S. bank to proceeds in the applicable districts for the entire year. The turns for the taxable year and to show the amount of any Form TA-2. Write “TA,” the filing period, your Hawaii Tax I.D. No., and your daytime phone number annual return on is your a reconciliation theMail total or additional taxesP.O. payable or refund due. check or money of order. to: gross HAWAIIrental DEPARTMENT OF TAXATION, BOX 2430, HONOLULU, HI the 96804-2430 file and pay electronically gross rental proceeds and total fairor market rental values at tax.hawaii.gov/eservices/. If you areperiodic NOT submitting a payment this return, please reported on the tax returns. If anwith error was made on enter “0.00” here ...............................21. 22 !!!,!!!,!!!.!! PART VI — SCHEDULE OF EXEMPTIONS/DEDUCTIONS Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your transient accommodations tax return. For more information, see the Form TA-2 Instructions. You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes. AMOUNT DISTRICT / ED CODE !/!!! 6 !/!!! !/!!! !/!!! FORM TA-2 (Rev. 2018) DISTRICT / ED CODE AMOUNT !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! .!! .!! !!!,!!!,!!! TRANSIENT !/!!! !!!,!!!,!!!TAX ACCOMMODATIONS !!!,!!!,!!!ANNUAL !/!!! &!!!,!!!,!!! .!! RETURN .!! RECONCILIATION For Tax Years Ending After December 31, 2017 !!!,!!!,!!! !/!!! !!!,!!!,!!! .!! .!! ID NO 01 STATE OF HAWAII — DEPARTMENT OF TAXATION DISTRICT / ED CODE AMOUNT 26 !!!,!!!,!!! .!! !!!,!!!,!!! .!! !!!,!!!,!!! .!! !!!,!!!,!!! .!! !/!!! !/!!! !/!!! !/!!! DO NOT WRITE IN THIS AREA 7 !!!,!!!,!!!.!! TA—!!! !!!3—!!! !!!—!!!! !!!!—!! !! 4 !!!! Grand Total of Exemptions and Deductions — Add the amounts above in Part VI and enter here. If more space is needed, ! fig. 2.2 attach a schedule. Include total deductions claimed fromONLY any attachments in thisis total. (SeeAMENDED Instructions) . . . . . . .return .................... Place anthe“X” in this box if this an Additional Instructions for Exemptions/Deductions (ED) 1 !!/!!/!! !!/!!/!! For each exemptions/deductions you have claimed, enter: TAX TAXwhich I.D.theNO. 1. For YEAR the to “DISTRICT” column, enterof the Form number TA‑2, that represents the HAWAII Tax District Deductions from income wason earned. STEP 6 — Turn theENDING reverse side “PART NOTE: allowed your income tax returns, such 1 = Oahu; 2 =EXEMPTIONS/DEDUCTIONS.” Maui; 3 = Hawaii; and 4 = Kauai VI — SCHEDULE OF Fill in as operating expenses or management fees, are not deduct2. For the ED Code please see the list of codes below and enter the corresponding Exemption/Deduction code. NAME:____________________________________ Last 4 digits of your FEIN or SSN the amounts and description of the exemptions or deduc- ible on the TAT return. 3. Enter your total amount of the exemption/deduction claimed for that District and ED Code. tions being claimed for the taxable year. Each exemption or STEP 7 — Add the amounts of exemptions/deductions that Column a of $2,000.00 from the Consul Column Column c A Example: Taxpayer A received proceeds General ofbthe Philippines for lodging on Maui. Taxpayer deduction must be separately listed.gross Forrental each exemption or separately enter the result on “Grand Total DISTRICT EXEMPTIONS/DEDUCTIONS TAXABLE PROCEEDS enters the following to GROSS justify theRENTAL deductionOR entered in Partare I, Line 2, Column blisted of the and Transient Accommodations Taxthe Return: deduction you claim: (i) In the “DISTRICT” column, enter the GROSS RENTAL PROCEEDS (Explain on Reverse Side) (Column a minus ofAMOUNT Exemptions and Deductions” line in Part VI.Column If youb)do DISTRICT / ED CODE number that represents the Tax District where the income not have any exemptions or deductions, enter “0.00.” was earned1.(1OAHU for Oahu, 2 for Maui, 3 for Hawaii and 4 for the total amount of exemptions and deducKauai); (ii) in the “ED CODE” column enter theDescription code for(HRS) the STEP 8 — Enter Description (HRS) ED Code ED Codein Column Description ED Code tions in each district b of(HRS) Part I. type of exemption or deduction being claimed. The allow2. MAUI, MOLOKAI, LANAI Complimentary Accommodations (§237D-3(7)) .....100 Nonprofit Organization,STEP Lodging9provided by a Temporary Lodging Allowance for military — Subtract the amounts in Column b, if any, from ableDiplomats exemptions andOffi deductions, along with the (§237D-3(3)) code numand Consular cials (§237D-3(8)) ......110 .................................................140 (§237D-3(4)) .................................................180 the amounts in Column aWorking and enter the results in Column c. ber for each, are listed in the “SCHEDULE OF TRANSIENT Federal or state subsidized lodging School Dormitories (§237D-3(2)).......................150 Fringe Benefit (§237D-3(7)) ................190 3. HAWAII Column c is your “TAXABLE PROCEEDS.” ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, (§237D-3(5)) .................................................120 Students — care facilities defion nedpage in HRS§321-11(10) Full-time Post-secondary (§237D-3(6)) ........160 ANDHealth DEDUCTIONS” 6 of these instructions. PART I — TRANSIENT ACCOMMODATIONS TAX 2 2/110 !!!,!!2,000.00 !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! 8 5 !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! PART II — TIMESHARE OCCUPANCY TAX 4. KAUAI (§237D-3(1)) .................................................130 Summer Employment (§237D-3(6)) .............170 — — !!!,!!!,!!!.!! !!!,!!!,!!!.!! 9 !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! 10 !!!,!!!,!!!.!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! 26 !!!,!!!,!!!.!! 11 12 !!!,!!!,!!!.!! TOTAL FAIR MARKET RENTAL VALUE 5. OAHU DISTRICT ...................................................................................................................... 5. AMOUNT 6. 7. 8. 9. 1. Gross rental or gross rental proceeds — Total of Part I, Column a, lines 1 through 4. (Note: Does NOT include MAUI, MOLOKAI, LANAIgeneral DISTRICT excise......................................................................................... taxes visibly passed on or transient accommodations taxes6.visibly passed on.) 2. Total general excise taxes visibly passed on. HAWAII DISTRICT .................................................................................................................... 7. 3. Add lines 1 and 2. This amount is your gross proceeds from furnishing transient accommodations that are reportable on line 13, column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49). KAUAI DISTRICT ...................................................................................................................... 8. TOTAL AMOUNT TAXABLE. Column c of lines 1 through 4 and lines 5 through 8. ID NOAdd01 Enter result here (but not less than zero). .......................................................................................................9. 10. Tax Rate 10. TA2_C 2018A 02 VID01 11. TOTAL TAXES DUE. Multiply line 9 by line 10 and enter the result here. If you did not have any activity for the year, enter “0.00” here ........................................................... 11. fig. 2.3 DJUSTMENTS & RECONCILIATION — PART VII — RECONCILIATION OF GROSS RENTAL OR GROSS RENTAL PROCEEDS !!!,!!!,!!! .!! 23 !!!,!!!,!!! .!! !!!,!!!,!!! .!! PART III — TAX COMPUTATION • ATTACH CHECK OR MONEY ORDER HERE • — PENALTY !!!,!!!,!!!.!! !!!,!!!,!!!.!! Form TA-2 Page 2 of 2 x0.1025 13 Amounts during the year... STEP 10 12. — Part II is assessed to be completed only by time share the total fair market rental values in the applicable districts 12. INTEREST plan managers to report total fair market rental values and for the entire year. TSO tax due for the taxable year. STEP 11 — Add lines 1 through 4 of Column c and lines 5 lines 11 and 12. ......................................................................... Complete 13. Part TOTAL II just asAMOUNT. you did onAdd your periodic returns. The through 8. Enter the total13. on line 9, the “TOTAL AMOUNT difference between the periodic and annual tax returns is TAXABLE.” 14. TOTAL PAYMENTS MADE LESStax ANY REFUNDS RECEIVED FOR THE TAX YEAR. ........... 14. that the numbers reported on the annual return represent 15. CREDIT CLAIMED ON ORIGINAL ANNUAL RETURN (For 3 Amended Return ONLY) ........... 15. 16. NET PAYMENTS MADE. Line 14 minus line 15 ...................................................................... 16. !!!,!!!,!!!.!! 14 !!!,!!!,!!!.!! 15 !!!,!!!,!!!.!! 16 !!!,!!!,!!!.!! 17 !!!,!!!,!!!.!! 1 2 3 4 !!!,!!!,!!!.!! 1 !!/!!/!! !!!,!!!,!!!.!! !!!,!!!,!!!.!! 11 !!!,!!!,!!!.!! FOR LATE  20 FILING ONLY !!!,!!!,!!!.!! !!!,!!!,!!!.!! FINISHING THE TAX RETURN (fig. 2.4) (fig. 2.5) (fig. 2.6)!!!,!!!,!!!.!! 12 21 !!!,!!!,!!!.!! !!!,!!!,!!!.!! 13 !!!,!!!,!!!.!! !!!,!!!,!!!.!! 22 14 !!!,!!!,!!!.!! !!!,!!!,!!!.!! 15 !!!,!!!,!!!.!! 16 !!!,!!!,!!!.!! 17 !!!,!!!,!!!.!! 18 !/!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! !!!,!!!,!!!.!! 6 !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !/!!!19!!!,!!!,!!! .!! !!!,!!!,!!!.!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! • ATTACH CHECK OR M PART V — TOTAL AMOUNT DUE PART III — TAX PAR PART IV — ADJUSTMENTS & RECONCILIATION COMPUTATION O 7. Last 4 digits of your FEIN or SSN 8. 4 !!!! HAWAII DISTRICT .................................................................................................................... 7. TAX YEAR ENDING KAUAI DISTRICT ...................................................................................................................... 8. TOTAL AMOUNT TAXABLE. Add Column c of lines 1 through 4 and lines 5 through 8. STEP 12 — Multiply the amount on line 9 by the amount on “TOTAL TAXES DUE.” (NOTE: Line 11 must be filled in. If Enter result here (but not less than zero). .......................................................................................................9. line 1019. (0.1025) and enter the result on line PENALTY 11. This is the you have no taxes due, enter “0.00” on line 11.) 10. Tax Rate 10. x0.1025 19. 11. TOTAL TAXES DUE. Multiply line 9INTEREST by line 10 and enter the result here. If you did 9. not have any activity for the year, enter “0.00” here ........................................................... 11. 20. TOTAL AMOUNT DUE AND PAYABLE. Add lines 18 and 19 ....................................................... 20. PENALTY PAYMENT. Attach a check or money order 21. PLEASE ENTER THE AMOUNT OF YOUR 12. payable Amounts assessed duringTAX the COLLECTOR” year... to “HAWAII STATE in U.S. dollars drawn on any U.S. bank to 12. INTEREST Form TA-2. Write “TA,” the filing period, your Hawaii Tax I.D. No., and your daytime phone number on your check or money order. Mail to: HAWAII DEPARTMENT OF TAXATION, P.O. BOX 2430, HONOLULU, HI 96804-2430 or file and pay electronically at tax.hawaii.gov/eservices/. If you Add lines 11this and return, 12. ......................................................................... 13. TOTAL AMOUNT. 13. are NOT submitting a payment with please enter “0.00” here ...............................21. 14. TOTAL PAYMENTS MADE LESS ANY REFUNDS RECEIVED FOR THE TAX YEAR. ........... 14. PART VI — SCHEDULE OF EXEMPTIONS/DEDUCTIONS Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your transient accommodations tax return. For more information, see CLAIMED ON ORIGINAL ANNUAL RETURN (For Amended Return ONLY) ........... 15. the Form 15. TA-2 CREDIT Instructions. You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes. 16. NET PAYMENTS MADE. Line 14 minus DISTRICT line 15 ...................................................................... 16. AMOUNT / ED CODE AMOUNT DISTRICT / ED CODE 17. CREDIT TO BE REFUNDED. Line 16 minus line 13 .............................................................. 17. 18. ADDITIONAL TAXES DUE. Line 13 minus line 16 ................................................................ 18. DISTRICT / ED CODE !/!!! !!!,!!!,!!! .!! 2 !/!!! !!!,!!!,!!! .!! AMOUNT !/!!! !!!,!!!,!!! .!! DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been FORM TA-2 examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the (Rev. 2018) Transient Accommodations Tax Laws, and the rules issued thereunder. Name:___________________________________________________ Grand Total of Exemptions and Deductions — Add the amounts above in Part VI and enter here. If more space is needed, 7 !!!,!!!,!!!.!! !!! !!!! !! 24 1 4 Continued on page 2 !!!! — Parts V, VI & VII MUST be completed !!/!!/!! 26 !!!,!!!,!!!.!! FOR LATE  20 FILING ONLY !!!,!!!,!!!.!! !!!,!!!,!!!.!! 2/110 !!!,!!2,000.00 21 !!!,!!!,!!!.!! TA3 !!! IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT. attach a schedule. Include the total deductions claimed from any attachments in this total. (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . I.D. No. — (ED)— Additional Instructions for Exemptions/Deductions SIGNATURE Hawaii Tax — — TITLE DATE DAYTIME PHONE NUMBER PART V — TOTAL AMOUNT DUE For each exemptions/deductions you have claimed, enter: 1. For the “DISTRICT” column, number represents the Tax District from which the income earned. TAXwas YEAR ENDING Last 4 digits of enter yourtheFEIN orthat SSN 1 = Oahu; 2 = Maui; 3 = Hawaii; and 4 = Kauai fig. 2.4 TA2_C 2018A 01 VID01 2. For the ED Code please see the list of codes below and enter the corresponding Exemption/Deduction code. 3. Enter your total amount of the exemption/deduction claimed for that District and ED Code. 19. Example: Form TA-2 (Rev. 2018) PENALTY Taxpayer A received gross rental proceeds of $2,000.00 from the Consul General of the Philippines for lodging on Maui. Taxpayer A enters the following to justify the deduction entered in Part I, Line 2, Column b of the Transient Accommodations Tax Return: 19. INTEREST DISTRICT / ED CODE AMOUNT 20. TOTAL AMOUNT DUE AND PAYABLE. Add lines 18 and 19 ....................................................... 20. Description (HRS) ED Code Description (HRS) ED Code Description (HRS) ED Code Attach aprovided check or order 21. PLEASE ENTER(§237D-3(7)) THE AMOUNT NonprofiPAYMENT t Organization,. Lodging bymoney a Temporary Lodging Allowance for military Complimentary Accommodations .....100OF YOUR payable to “HAWAII STATE TAX COLLECTOR” in U.S. dollars drawn on any U.S. bank to Diplomats and Consular Officials (§237D-3(8)) ......110 (§237D-3(3)) .................................................140 (§237D-3(4)) .................................................180 Form TA-2. Write “TA,” the filing period, your Hawaii Tax I.D. No., and your daytime phone number Federal or state subsidized lodging School Dormitories (§237D-3(2)).......................150 Working Fringe Benefit (§237D-3(7)) ................190 on your check or money order. Mail to: HAWAII DEPARTMENT OF TAXATION, P.O. BOX 2430, (§237D-3(5)) .................................................120 Students — HONOLULU, HI 96804-2430 or file and pay electronically at tax.hawaii.gov/eservices/. If you Health care are facilities ned in HRS§321-11(10) Full-time Post-secondary (§237D-3(6)) ........160 NOTdefi submitting a payment with this return, please enter “0.00” here ...............................21. (§237D-3(1)) .................................................130 Summer Employment (§237D-3(6)) .............170 22 !!!,!!!,!!!.!! fig. 2.5 PART VI — SCHEDULE OF EXEMPTIONS/DEDUCTIONS Note: Most ordinary business expenses NOT DEDUCTIBLE (e.g.,OF materials, supplies, etc.) on your accommodations tax return. For more information, see PART VII —areRECONCILIATION GROSS RENTAL ORtransient GROSS RENTAL PROCEEDS the Form TA-2 Instructions. AMOUNT You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes. 1. Gross rental or gross rental proceeds — Total of Part I, Column a, lines 1 through 4. (Note: Does NOT include visibly accommodations taxes visibly/ passed / EDpassed CODE on or transient ED CODEon.) DISTRICT / ED CODE AMOUNTgeneral excise taxes DISTRICT AMOUNT DISTRICT AMOUNT !!!,!!!,!!! .!! 23 !!!,!!!,!!! .!! !/!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! 6 !!!,!!!,!!! !!!,!!!,!!! .!! .!! !/!!! !!!,!!!,!!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! !/!!! !!!,!!!,!!! .!! fig. !/!!! 2.6 ID NO 01 STEP 13 — Add all the penalties and have been tax returns, .!! delinquency!/!!! notices, and assessment notices !/!!! !!!,!!!,!!! !/!!! !!!,!!!,!!! !!!,!!!,!!! .!!interest that .!!26 2. Total general excise taxes visibly passed on. 3. Add lines 1 and 2. This amount is your gross proceeds from furnishing transient accommodations that are reportable on line 13, column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49). Form TA-2 Page 2 of 2 assessed onVID01 taxes owed on the periodic returns for the tax- for the taxable year. Enter this amount, less any refunds reTA2_C 2018A Add“PENALTY” the amounts above in Part VI and enterfor here. If more needed, Grand Total02 of Exemptions andinDeductions able year, enter the results the parts—for and ceived the tax space year,is on line 14 “TOTAL PAYMENTS MADE attach a schedule. Include the total deductions claimed from any attachments in this total. (See Instructions) . . . . . . . . . . . . . . . . . ......... “INTEREST” of line 12 and enter the total of the two amounts LESS ANY REFUNDS .RECEIVED FOR THE TAX YEAR.” Additional on line 12.Instructions for Exemptions/Deductions (ED) STEP 16 — Leave line 15 blank (to be used for Amended For each exemptions/deductions you have claimed, enter: STEP 1.14For —the Add the amounts 11 and 12 and enter Returns only.) “DISTRICT” column, on enterlines the number that represents the Tax District from which the income was earned. the result1 on line213, “TOTAL AMOUNT.” = Oahu; = Maui; 3 = Hawaii; and 4 = Kauai STEP 17 — Enter the amount from line 14 on line 16 “NET ED Code please see the list of codes below and enter the corresponding Exemption/Deduction code. STEP 2.15For —the Add the total amount of transient accommoda- PAYMENTS MADE.” 3. Enter your total amount of the exemption/deduction claimed for that District and ED Code. tions taxes, penalties, and interest paid with your periodic 7 !!!,!!!,!!!.!! Example: Taxpayer A received gross rental proceeds of $2,000.00 from the Consul General of the Philippines for lodging on Maui. Taxpayer A enters the following to justify the deduction entered in Part I,4Line 2, Column b of the Transient Accommodations Tax Return: DISTRICT / ED CODE AMOUNT 2/110 !!!,!!2,000.00 STEP 18 — Compare the amounts on lines 13 and 16. If they are the same, go to step 23. If the amount on line 13 is less than the amount on line 16, subtract line 13 from line 16 and enter the result on line 17 “CREDIT TO BE REFUNDED” and go to step 23. STEP 19 — If the amount on line 13 is more than the amount on line 16, subtract line 16 from line 13 and enter the result on line 18 “ADDITIONAL TAXES DUE.” STEP 20 — Late Filing of Return. The penalty for failure to file a return on time is assessed on the tax due at a rate of 5% a month, or part of a month, from the due date to the filing date, up to a maximum of 25%. Interest — Interest at the rate of 2/3 of 1% a month, or part of a month, shall be assessed on the unpaid taxes and penalties beginning with the first calendar day after the date prescribed for payment, whether or not that first calendar day falls on a Saturday, Sunday, or legal holiday. After computing the penalty and interest amounts, enter the results in the “PENALTY” and “INTEREST” parts of line 19. If you are unable to compute the penalty and interest, leave the parts of line 19 blank. The Department will compute them for you and send you a bill. STEP 21 — Add the amounts on lines 18 and 19 and enter the result on line 20, “TOTAL AMOUNT DUE AND PAYABLE.” STEP 22 — (NOTE: If you are not submitting a check with your return, enter “0.00” on line 21.) Write the “AMOUNT OF YOUR PAYMENT,” including any penalty and interest, on line 21. Attach your check or money order for this amount payable to “Hawaii State Tax Collec- tor” in U.S. dollars drawn on any U.S. bank where indicated on the front of the return. Write “TA,” the filing period, your Hawaii Tax I.D. No., and your daytime phone number on your check or money order. Send your check or money order and the return to: Hawaii Department of Taxation P.O. Box 2430 Honolulu, HI 96804-2430 Do not send cash. Form TA-1, including an amended return, can also be filed and payment made electronically at tax.hawaii.gov/eservices/. STEP 23 — “PART VII — RECONCILIATION OF GROSS RENTAL OR GROSS RENTAL PROCEEDS.” Add lines 1 through 4 of Column a in Part I and enter the total on line 1 of Part VII. Exclude general excise taxes visibly passed on, transient accommodations taxes visibly passed on, and any proceeds attributable to transient accommodations furnished at no charge. On line 2 of Part VII, enter the total general excise taxes on transient accommodations that were visibly passed on for the year. Add the amounts on lines 2 and 3 of Part VII and report the result on line 3 of Part VII. This is your gross proceeds from furnishing transient accommodations that are reportable on line 13, Column c of your General Excise/Use Tax Annual Return and Reconciliation (Form G-49). STEP 24 — Sign your tax return. The sole proprietor, a partner or member, corporate officer, or an authorized agent must sign the tax return, state his/her title, write the date the return is signed, and write a daytime contact phone number. FILING AN AMENDED RETURN 5. Enter on line 15 the amount of credit claimed on your original Form TA-2. 6. Subtract line 15 from line 14 and enter the result on line 16 “NET PAYMENTS MADE.” 7. If line 13 is less than line 16, subtract line 13 from line 16 and enter the result on line 17, “CREDIT TO BE REFUNDED.” 8. If line 13 is more than line 16, subtract line 16 from line 13, enter the result on line 18 “ADDITIONAL TAXES DUE.” 9. If the amended Form TA-2 is being filed after the due date of the original Form TA-2, and there is an amount entered on line 18, enter on line 19 the amount of any penalty and/or interest now due. On a timely filed original Form TA‑2, a penalty of 20% of the tax due will be assessed if any tax remains unpaid after 60 days from the prescribed due date of the original Form TA‑2. This penalty is applicable to amended Forms TA‑2 for timely filed original Forms TA‑2. Interest at the rate of 2/3 of 1% per month or part of a month shall be assessed on unpaid taxes and penalties assessed beginning with the first calendar day after the date prescribed for payment, whether or not that first calendar day falls on Saturday, Sunday, or legal holiday. 10. Add lines 18 and 19 and report the total on line 23 “TOTAL AMOUNT DUE AND PAYABLE.” 11. Follow the instructions in steps 22, 23 and 24 above to finish your return and submit it to the Department. If you file your Form TA-2 and later become aware of any changes you must make to reported gross rental or gross rental proceeds or exemptions/deductions, you may file an amended return on Form TA-2 to change the Form TA-2 you already filed. Put an “X” in the box at the top of the return on page 1 to indicate that the return is an amended return. 1. Enter the correct amounts of gross rental or gross rental proceeds, exemptions/deductions, taxable proceeds, and taxes due that should have been reported on the original Form TA-2, following steps 1 through 12 above used to complete your original return. (NOTE: When filing an amended return, each entry that was correctly reported on the original Form TA-2 also must be entered on the appropriate line. Otherwise, a figure of -0- will be used in place of each unreported number.) 2. Enter on line 12 the amounts of penalty and/or interest assessed as of the date the amended return is filed. 3. Add the amounts on lines 11 and 12 and enter the result on line 13 “TOTAL AMOUNT.” 4. Enter on line 14 the total amount of taxes, additional assessments, and penalty and/or interest paid, less any refunds received for the year. Include payments made with the original periodic and annual returns, as well as any supplemental payments made after they were filed. (REMINDER: Payments are applied first to recover costs incurred by the Department, then to any interest due, then to penalties, and finally, to taxes.) 5 SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, AND DEDUCTIONS (NOTE: ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES) Section 237D-1: Gross rental or gross rental proceeds do not include: (1) The amount of transient accommodations taxes passed-on, collected, and r­ eceived from the consumer. (2) The amount of general excise taxes passed-on, collected, and received from the consumer. (3) Charges for guest amenities, including meals, beverages, telephone calls, laundry, and service charges. (Section 18-237D-1-03(c), Hawaii Administrative Rules) (4) Accounts charged off as worthless for income tax purposes by an accrual basis taxpayer. (Section 18-237D-1-03(e), Hawaii Administrative Rules) Division of gross rental or gross rental proceeds: Where transient accommodations are furnished by an operator through an arrangement with a transient accommodations broker, travel agency, or tour packager at noncommissionable negotiated contract rates and the gross rental or gross rental proceeds are divided between the operator and the transient accommodations broker, travel agency, or tour packager, the TAT shall apply to each operator and transient accommodations broker, travel agency, or tour packager with respect to that person’s respective portion of the proceeds. Section 237D-3: The following are exempt from the Transient Accommodations Tax: ED Code (1) Health care facilities including all such facilities enumerated in Section 321-11(10)..................130 (2) School dormitories of a public or private educational institution providing education in grades kindergarten through twelve, or of any institution of higher education........................150 (3) Lodging provided by nonprofit corporations or associations for religious, charitable, or educational purposes; provided that this exemption shall apply only to the activities of the religious, charitable, or educational corporation or association as such and not to any rental or gross rental the primary purpose of which is to produce income even if the income is used for or in furtherance of the exempt activities of such religious, charitable, or educational corporation or association.........................................140 (4) Living accommodations for persons in the military on permanent duty assignment to Hawaii, including the furnishing of transient accommodations to those military personnel who receive temporary lodging allowances while seeking ­accommodations in Hawaii or while awaiting reassignment to new duty stations outside the State.........................................................................................................................180 (5) Low-income renters receiving rental subsistence from the state or federal governments and whose rental periods are for durations shorter than sixty days................................120 (6) Operators of transient accommodations who furnish accommodations to full-time students enrolled in an institution offering post-secondary education. The director of taxation shall determine what shall be deemed acceptable proof of full-time enrollment...................................................................................................................................160 This exemption shall also apply to operators who furnish transient accommodations to students during summer employment............................................................................170 (7) Accommodations furnished without charge such as, but not limited to, complimentary accommodations.................................................................................................................100 Accommodations furnished to contract personnel such as physicians, golf or tennis professionals, swimming and dancing instructors, and other personnel to whom no salary is paid or to employees who receive room and board as part of their salary or compensation.........................................................................................................................190 (8) Accommodations furnished to foreign diplomats and consular officials who are holding cards issued or authorized by the United States Department of State granting them an exemption from state taxes.............................................................................110 6
Extracted from PDF file 2019-hawaii-form-ta-2.pdf, last modified December 2019

More about the Hawaii Form TA-2 Corporate Income Tax TY 2019

We last updated the Transient Accommodations Tax Annual Return in March 2020, so this is the latest version of Form TA-2, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form TA-2 directly from TaxFormFinder. You can print other Hawaii tax forms here.


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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 N-301 Application for Automatic Extension of Time to File Hawaii Corporation Income Tax Return
Form N-342 Renewable Energy Technologies Income Tax Credit
Form A-6 Tax Clearance Application
Form N-323 Carryover of Tax Credit (Rev. 2016)
Form EFT-1 Authorization for Electronic Funds Transfer

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 TA-2 from the Department of Taxation in March 2020.

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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 TA-2

We have a total of six past-year versions of Form TA-2 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form TA-2

Form TA-1 Instructions, Rev 2019, How To Complete Your Periodic Transient Accommodations Tax Return (Form TA-1)

2018 Form TA-2

Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2018

2017 Form TA-2

Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2017

2016 Form TA-2

Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2016

Forms 2015 - Fillable 2015 Form TA-2

Form TA-2, Rev. 2015, Transient Accommodations Annual Return & Reconciliation

Forms 2014 - Fillable 2014 Form TA-2

Form TA-2, Rev. 2014, Transient Accommodations Annual Return & Reconciliation


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