HomeMy WebLinkAboutFORM TA-1FORM TA -1 STATE OF HAWAII — DEPARTMENT OF TAXATION DO NOT WRITE IN THIS AREA 20
(Rev. 2018)
p p TRANSIENT ACCOMMODATIONS
TAX RETURN
❑' : For periods beginning AFTER December 31, 2017
ID NO Ol
Place an "X" in this box ONLY if this is an AMENDED return
PERIOD ENDING HAWAII TAX 1. D. NO. TA
NAME: Last 4 digits of your FEIN or SSN
X DISTRICT
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LU u>
Z
Z 2 1. OAHU
�a
�c
10
2. MAUI, MOLOKAI, LANAI
CL v 3. HAWAII
a
Column a Column b Column c
GROSS RENTAL OR EXEMPTIONS/DEDUCTIONS TAXABLE PROCEEDS
GROSS RENTAL PROCEEDS (Explain on Reverse Side) (Column a minus Column b)
1
Taxable gross 2
rental proceeds
3
subject to HCTAT
4. KAUAI 4
9. TOTAL AMOUNT TAXABLE. Add Column c of lines 1 through 4 and lines 5
FZ through 8. Enter result here (but not less than zero)................................................................................9.
Ia
a 10.
L 11.
Tax Rate 10.
TOTAL TAXES DUE. Multiply line 9 by line 10 and enter the result here. If you did
not have any activity for the period, enter "0.00" here.......................................................11.
F 12. Amounts Assessed During the Period... PENALTY
Z(ForAmended Return ONLY) 12
INTEREST
C0
0 13. TOTAL AMOUNT. Add lines 11 and 12. (ForAmended Return ONLY) ........................... 13.
a
14. TOTAL PAYMENTS MADE FOR THE PERIOD (ForAmended Return ONLY) ........................ 14.
15. CREDIT TO BE REFUNDED. Line 14 minus line 13 ForAmended Return ONLY 15.
16. ADDITIONAL TAXES DUE. Line 13 minus line 14 (ForAmended Return ONLY) .................. 16.
x0.1025
DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been
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
Transient Accommodations Tax Laws, and the rules issued thereunder.
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.
TA1_I2018A01VID01 Continued on page 2 — Parts V & VI MUST be completed Form TA -1
(Rev. 2018) 2O
TOTAL FAIR MARKET RENTAL VALUE
LU
cc
=H 5.
OAHU DISTRICT......................................................................................................................5.
LU
wv
— Z 6.
a
MAUI, MOLOKAI, LANAI DISTRICT .......................................
Timeshares -fair
6.
market rental value
—7->
HV 7.
HAWAII DISTRICT..................................................................
subject to HCTAT
Qo
a
8.
KAUAI DISTRICT......................................................................................................................8.
9. TOTAL AMOUNT TAXABLE. Add Column c of lines 1 through 4 and lines 5
FZ through 8. Enter result here (but not less than zero)................................................................................9.
Ia
a 10.
L 11.
Tax Rate 10.
TOTAL TAXES DUE. Multiply line 9 by line 10 and enter the result here. If you did
not have any activity for the period, enter "0.00" here.......................................................11.
F 12. Amounts Assessed During the Period... PENALTY
Z(ForAmended Return ONLY) 12
INTEREST
C0
0 13. TOTAL AMOUNT. Add lines 11 and 12. (ForAmended Return ONLY) ........................... 13.
a
14. TOTAL PAYMENTS MADE FOR THE PERIOD (ForAmended Return ONLY) ........................ 14.
15. CREDIT TO BE REFUNDED. Line 14 minus line 13 ForAmended Return ONLY 15.
16. ADDITIONAL TAXES DUE. Line 13 minus line 14 (ForAmended Return ONLY) .................. 16.
x0.1025
DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been
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
Transient Accommodations Tax Laws, and the rules issued thereunder.
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.
TA1_I2018A01VID01 Continued on page 2 — Parts V & VI MUST be completed Form TA -1
(Rev. 2018) 2O
FORM TA -1
(Rev. 2018)
Name:
Hawaii Tax I.D. No. TA
Last 4 digits of your FEIN or SSN
PERIOD ENDING (MM/YY)
W
17. FOR LATE PENALTY
FILING ONLY 17.
p INTEREST
M 18. TOTAL AMOUNT DUE AND PAYABLE (Original Returns, add lines 11 and 17;
Amended Returns, add lines 16 and 17)........................................................................................18.
a
O19. PLEASE ENTERTHE AMOUNT OF YOUR PAYMENT. Attach a check or money order
payable to "HAWAII STATE TAX COLLECTOR" in U.S. dollars drawn on any U.S. bank to
> Form TA -1. Write "TA," the filing period, and your Hawaii Tax I.D. No. on your check or money order.
I- 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 are NOT submitting a
a
payment with this return, please enter "0.00" here....................................................................19.
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 -1 Instructions.
You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes.
DISTRICT/ ED CODE AMOUNT DISTRICT/ ED CODE AMOUNT DISTRICT/ ED CODE AMOUNT
Grand Total Of Exemptions and Deductions — Add the amounts above in Part VI and enter here. If more space is needed,
attach a schedule. Include the total deductions claimed from any attachments in this total. (See Instructions) ..........................
Additional Instructions for Exemptions/Deductions (ED)
For each exemptions/deductions you have claimed, enter:
1. For the "DISTRICT" column, enter the number that represents the Tax District from which the income was earned.
1 = Oahu; 2 = Maui; 3 = Hawaii; and 4 = Kauai
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.
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, Line 2, Cohunn b of the Transient Accommodations Tax Return:
DISTRICT/ ED CODE AMOUNT
D/I I0 =IED)000.00
Description (HRS) ED Code
Description (HRS) ED Code
Description (HRS) ED Code
Complimentary Accommodations (§237D-3(7)) .....100
Nonprofit Organization, Lodging provided by a
Temporary Lodging Allowance for military
Diplomats and Consular Officials (§237D-3(8))......110
(§237D -3(3)) .................................................140
(§237D-3(4)) ................................................. 180
Federal or state subsidized lodging
School Dormitories (§237D-3(2)) .......................150
Working Fringe Benefit (§237D-3(7)) ................190
(§237D -3(5)) .................................................120
Students—
Health care facilities defined in HRS§321-11(10)
Full-time Post -secondary (§237D-3(6))........160
(§237D -3(1)) .................................................130
Summer Employment (§237D-3(6)) ............. 170
ID NO 01 Form TA -1
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