The Department of Taxation of the State of Hawaii is in charge of administering all Hawaii tax laws. Among other responsibilities, the Department of Taxes is responsible for collecting taxes from individuals, employers, and businesses, enforcing tax laws, providing tax forms and information about tax requirements, and offering general support for taxpayers with state tax problems.
If you cannot pay the state income taxes that you owe in full, you should contact the Department of Taxation about a payment plan. Many state tax offices will permit you to enter into a contract or payment agreement to pay off your state taxes owed in installments. However, because you are not paying your taxes owed in full when it is due, you are likely to incur penalties and interest on your unpaid balance.
An offer in compromise may be appropriate if you are unable to pay your state taxes owed in full, and you have little or no ability to pay that taxes owed in the future. In exchange for offering to pay a certain sum or amount toward your taxes owed, the Department of Taxation essentially forgives your remaining taxes owed. All offers in compromise are considered by the Department on a case-by-case basis.
In addition to submitting Form CM-1 – Offer in Compromise, you typically also must complete and submit Form CM-2 – Statement of Financial Condition and Other Information – For Individuals. Businesses would fill out CM-2B. This form asks for detailed information about your income, assets, and liabilities, so as to give the Department a better picture of your overall financial situation. This helps the Department better assess whether an Offer in Compromise is appropriate in your case.
Currently, the offer in compromise form is not available on Hawaii’s website for download. You can request this form to be mailed to you by calling (808) 587-7572.
The Department of Taxation maintains a Taxpayer Advocacy Program in order to address the concerns of taxpayers who have been unable to resolve them through normal channels. However, you are not eligible for assistance through the Taxpayer Advocacy Program until you have tried multiple times to solve your problem with the original department where the problem originated. Once you have exhausted all of your options with regard to your problem through the Department of Taxation, however, you may be entitled to assistance through the Taxpayer Advocacy Program.
You can contact the Taxpayer Advocacy Program as follows:
In person at:
Department of Taxation
830 Punchbowl St, Rm 221
Keelikolani Bldg
Honolulu, HI
In writing at:
Department of Taxation
PO Box 259
Honolulu, HI 96809-0259
The Department of Taxation maintains four district offices, which are open Monday-Friday from 7:45 a.m. – 4:30 p.m. You also can direct general correspondence to these district offices or contact them by telephone or fax. The district offices are located at the following addresses:
Oahu District:
Princess Ruth Keelikolani Bldg
830 Punchbowl St / PO Box 259
Honolulu, HI 96813-5094
(808) 587-4242 (Taxpayer Services)
(800) 222-3229 (Toll-Free)
(808) 587-1488 (Fax)
(808) 587-1644 (Office Audit Branch)
(808) 587-1633 (Fax)
(808) 587-1600 (Collection Branch)
(808) 587-1720 (Fax)
Maui District:
State Office Bldg
54 S High St #208
Wailuki, HI 96793-2198
(808) 984-8500
(808) 984-8522 (Fax)
Hawaii District:
State Office Bldg
75 Aupuni St #101
Hilo, HI 96720-4245
(808) 974-6321
(808) 974-6300 (Fax)
Kauai District:
State Office Bldg
3060 Eiwa St #105
Lihue, HI 96766-1889
(808) 274-3456
(808) 274-3461 (Fax)
You can also contact the Department via email at Taxpayer_Services@hawaii.gov.
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