HomeMy WebLinkAboutHCTAT-RV RECONCILIATION VOUCHER updated 1-2-25 FORM HCTAT-RV (1/2025)
PURPOSE OF VOUCHER
Effective January 1, 2022, the County of Hawai‘i
imposes a Hawai‘i County Transient
Accommodations Tax (HCTAT) at the rate of 3% on
gross rental proceeds and/or fair market rental value
attributable to the County of Hawai‘i. Use this form to
reconcile your yearly reported proceeds and
payments for HCTAT. If an additional payment is
due, you may use this voucher to accompany your
payment. If a refund is due, complete form HCTAT-
REFUND and attach to this form.
COMPLETING THE VOUCHER
Print the name that is associated with your Hawai’i
State Tax ID account.
Fill in the tax year ending you are reconciling. Enter
the date as MM/DD/YY. For example if your tax
year ends December 31, 2022 you would enter
12/31/22.
Enter your Hawai’i State Tax I.D. No. that starts
with TA, the 10-digit account number and the 2-digit
extension.
Line 1. Enter the taxable proceeds from your State
Form TA-2, line 3, column c.
Line 2. Enter the total fair market rental value (for
timeshares) from your State Form TA-2, line 7.
Line 3. Add lines 1 and 2. Enter the total here.
Line 4. Multiply line 3 by 0.03 (3%) and enter your
total HCTAT DUE.
Line 5. Please refer to the State Department of
Taxation “Penalty and Interest calculations (HRS
231-39) section. After computing the amounts, enter
the results on line 5. If you need help computing the
penalty and interest, please call (808) 961-8793 or
leave these lines blank. We will compute the
charges for you and send you a bill.
Line 6. Add lines 4 & 5 Total due.
Line 7. Enter the total amount of HCTAT
paid, and penalty and/or interest paid, less any
refunds
received for the tax year on line 7.
Line 8. Subtract line 7 from line 6. If an amount
other than zero appears here you owe additional
taxes, or a refund is due. Enter your additional tax
due on line 8 a. Enter your refund amount due on
line 8 b. Complete form HCTAT-Refund to
request your refund.
Line 9. Enter the total payment or refund amount
here. (Leave blank if no payment is due.)
HOW TO PAY
Make the check or money order payable in U.S.
dollars to the “Director of Finance.” Make sure
your name, “HCTAT”, filing period, phone number
and Hawaii Tax I.D. Number. appear on the check or
money order. Do not postdate the check. Do not
send cash.
By Mail – Mail payment with the payment voucher
form to:
County of Hawai‘i
Department of Finance - TAT Office
25 Aupuni Street, Suite 1101
Hilo, HI 96720
Online – Electronic funds transfer (EFT-ECheck) &
credit/debit card payments will be accepted via the
County’s online payment portal.
https://tat.ehawaii.gov
Go-Live Date: Monday, January 13, 2025
*Payments made via online payment portal will be
assessed convenience fees. Please visit our HCTAT
Webpage at: www.hawaiicounty.gov/tat for more
information.
Taxpayers whose liability for the HCTAT exceeds
$100,000 per year are required to pay tax by
electronic funds transfer (EFT). EFT payments made
via the County’s online payment portal will satisfy
this requirement.
FORM
HCTAT-RV
(1/2025)
COUNTY OF HAWAI’I –– DEPARTMENT OF FINANCE
TRANSIENT ACCOMMODATIONS
RECONCILIATION VOUCHER
FORM HCTAT-RV (1/2025)
Name (Please print): ________________________________________ Tax Year Ending: __ __ / __ __ / __ __
Hawaii State Tax I.D. Number: TA – __ __ __ – __ __ __ – __ __ __ __ – __ __
Line 1. Enter the Taxable Proceeds from your State Form TA-2, line 3, column c . . . . . . . . . . . . . . . $
Line 2. Enter the Timeshare Occupancy Tax (Total Fair Market Rental Value) from your State
Form TA-2, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
Line 3. Total subject to HCTAT. Add lines 1 and 2. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . $
Line 4. Multiply line 3 by 0.03 (3%) and enter your total HCTAT DUE. . . . . . . . . . . . . . . . . . . . . . . . . $
Line 5. Penalty and Interest assessed during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
Line 6. Add line’s 4 & 5 TOTAL DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
Line 7. Total payments made less refunds received for the tax year . . . . . . . . . . . . . . . . . . . . . . . . .
$
Line 8. Subtract line 7 from line 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a) ADDITIONAL TAXES DUE. __________________________________________________
b) CREDIT TO BE REFUNDED. ________________________________________________ $
Line 9. Total Amount of Payment or Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Attach this voucher with check or money order
payable to “DIRECTOR OF FINANCE” Write
your name, “HCTAT”, the filing period, a contact
phone number, and your Hawaii Tax I.D.
Number on your check or money order.
FORM
HCTAT-RV
(1/2025)
COUNTY OF HAWAI’I –– DEPARTMENT OF FINANCE
TRANSIENT ACCOMMODATIONS
RECONCILIATION VOUCHER