The Miscellaneous Forms section of the Hawaii return contains forms and payment vouchers that apply to specific tax situations. Most taxpayers will not need every form listed in this section. However, if you are making estimated tax payments, requesting an extension, calculating an underpayment penalty, or reporting a child's investment income, you may need to complete one of these forms.
Estimated Payment Vouchers
Estimated Payment Vouchers are used to make quarterly Hawaii estimated tax payments for the current or upcoming tax year.
These vouchers may be helpful if you receive income that is not subject to withholding, such as:
- Self-employment income
- Investment income
- Rental income
- Retirement income with insufficient withholding
Form N-210 - Underpayment of Estimated Tax
Form N-210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, is used to determine whether a penalty applies when sufficient Hawaii tax was not paid throughout the year.
This form may apply if:
- You did not make required estimated tax payments.
- Your estimated payments were late or insufficient.
- Your withholding and estimated payments did not cover enough of your tax liability.
Form N-615 - Tax for Children With Investment Income
Form N-615 is used to calculate tax for certain dependent children who have investment income. This is commonly referred to as the "kiddie tax." This form generally applies when a dependent child has enough unearned income to be subject to Hawaii's special tax calculation rules.
Investment income may include:
- Interest
- Dividends
- Capital gain distributions
- Other unearned income
Extension Payment Voucher
The Extension Payment Voucher is used to submit a payment when requesting additional time to file your Hawaii return. An extension provides additional time to file your return, but not additional time to pay any tax due.
Helpful Tips
- Making estimated tax payments throughout the year may help reduce or avoid underpayment penalties.
- Keep copies of all vouchers, payment confirmations, and tax records for your files.
- If you are requesting an extension, pay as much of your expected tax liability as possible by the original due date to minimize penalties and interest.
- Forms N-210 and N-615 are only required in specific situations and are generally completed as part of your Hawaii return.
Program Path
To access the Hawaii Miscellaneous Forms section in the program:
- State
- Hawaii
- Miscellaneous Forms