Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 6 - RETURNS AND PAYMENTS; ADMINISTRATION
Section 18-235-94 - Estate and trust returns

Universal Citation: HI Admin Rules 18-235-94

Current through August, 2024

(a) In general. Pursuant to section 235-94(d), HRS, the fiduciary of an estate or trust is required to file an income tax return for the estate or trust and pay any tax liability due on the taxable income.

(b) Filing of estate and trust returns. The fiduciary of an estate or trust shall file an income tax return for each taxable year, reporting income subject to taxation under chapter 235, HRS, if:

(1) An estate has taxable income of $400 or more;

(2) A trust, which under its governing instrument is required to distribute all of its income currently, has taxable income of $200 or more; or

(3) Any other trust which has taxable income of $80 or more.

If a nonresident trust or estate is doing business in the State or has income from sources in the State, the fiduciary shall file an income tax return for the trust or estate subject to the limitations set forth in this subsection.

(c) Where to file. The return shall be filed by the fiduciary for the taxable year with the director of taxation or designee for the taxation district in which the residence or principal place of business of the fiduciary is located. If the fiduciary has no residence or place of business in the State, then the return shall be filed with the director of taxation in Honolulu.

(d) Filing date. The return shall be filed on or before the twentieth day of the fourth month following the close of the taxable year and shall be accompanied by payment of the tax liability.

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