Hawaii Form N-848 (Power of Attorney ) (2024)

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Power of Attorney
Form N-848, Rev. 2018, Power of Attorney

Clear FormFORMSTATE OF HAWAII - DEPARTMENT OF TAXATION(REV. 2022)(NOTE: References to “married” and “spouse” are also references to“in a civil union” and “civil union partner,” respectively.)N-848POWER OF ATTORNEYN848_I 2022A 01 VID01This Power of Attorney will EXPIRE six (6) years from the latest date a Taxpayer signs this documentPART IPOWER OF ATTORNEY (Please type or print.)1 Taxpayer Information. Taxpayer(s) must sign and date this form on page 2, line 5.Taxpayer name(s) and addressSocial security number(s)Federal employeridentification numberDaytime telephone number(     )Fax number(     )E-mail addresshereby appoint(s) the following representative(s) as attorney(s)-in-fact:2Representative(s) must be an individual and must sign and date this form on page 2, Part II.Individual name and addressVPID or TMRID  Social Security No.  Telephone No.  (     ) Fax No.  (     ) E-mail address  Paid employee Accountant, Attorney, Enrolled AgentOtherCheck if new:   Address    Telephone    Fax    E-mail  Individual name and addressVPID or TMRID  Social Security No.  Telephone No.  (     ) Fax No.  (     ) E-mail address  Paid employeeAccountant, Attorney, Enrolled AgentOtherCheck if new:   Address    Telephone    Fax    E-mail Individual name and addressVPID or TMRID  Social Security No.  Telephone No.  (     ) Fax No.  (     ) E-mail address  Paid employeeAccountant, Attorney, Enrolled AgentOtherCheck if new:   Address    Telephone    Fax    E-mail Individual name and addressVPID or TMRID  Social Security No.  Telephone No.  (     )  Fax No.  (     ) E-mail address  Paid employeeAccountant, Attorney, Enrolled AgentOtherCheck if new:   Address    Telephone    Fax    E-mail to represent the taxpayer(s) before the Department of Taxation, State of Hawaii, for the following acts:3 Acts authorized (you are required to complete this line 3). (Stating “All Taxes” or “All Periods” on line 3 is NOT acceptable.) With the exception ofthe acts described in line 4b, I (we) authorize my (our) representative(s) to receive and inspect my (our) confidential tax information and to perform actsthat I (we) can perform with respect to the tax matters described below. For example, my (our) representative(s) shall have the authority to sign anyagreements, consents, tax clearance applications, or similar documents (but see instructions for authorizing a representative to sign a return). Pleasenote that the tax year(s) or period(s) on line 3 can extend only 3 years after the current year. For example, if Form N-848 is submitted at any time in2022, the tax year or period on line 3 cannot be extended beyond December 31, 2025. Also, please note that all correspondence from the Departmentof Taxation will be sent to the taxpayer. See page 2 of the instructions on how to revoke an existing power of attorney.Complete a separate line for each specific tax type. All three (3) columns of the line must be completed for the tax type.Hawaii Tax I.D. Number(e.g., GE-001-002-1234-01)Type of Tax(Income, General Excise, etc.)ID NO 01Year(s) or Period(s)FORM N-848FORM N-848(REV. 2022)PAGE 24a Additional acts authorized. In addition to the acts listed on line 3 above, I (we) authorize my (our) representative(s) to perform the following acts (see instructions): Authorize disclosure to third parties;  Substitute or add representatives;  Sign a return;  Other acts authorized:  4bSpecific acts not authorized. My (our) representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing oraccepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entitywith whom the representative(s) is (are) associated) issued by the government in respect of a Hawaii tax liability. List any specific deletions to the acts otherwise authorized in this power of attorney (see instructions): 5 Signature of Taxpayer(s). If a tax matter concerns a year in which a joint return was filed, both spouses must sign if joint representation isrequested. If signed by a corporate officer, partner, guardian, tax matters partner/person, executor, receiver, administrator, or trustee on behalf of thetaxpayer, I certify that I have the authority to execute this form on behalf of the taxpayer. †  IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED TO THE TAXPAYER. Signature Date Title (if applicable)Print Name      Print name of taxpayer from line 1 if other than individual Signature DateTitle (if applicable)Print NamePART IISIGNATURE OF REPRESENTATIVE(S)† IF NOT COMPLETED, SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED TO THE TAXPAYER. REPRESENTATIVESMUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.Type or Print NameSignatureDateFiling the Power of AttorneyFile the original, photocopy, or facsimile transmission (fax) with each letter, request, form, or other document for which the power of attorney is required.For example, if you wish to designate an individual to represent you in obtaining tax clearance certificates, a copy of Form N-848 must be filed each timeyou submit Tax Clearance Applications. Unless you are provided with contact instructions by a representative from the Department of Taxation, mail thecompleted Form N-848 to:Hawaii Department of TaxationP.O. Box 259Honolulu, HI 96809-0259or send it by FAX to (808) 587-1488QUESTIONS? Call 808-587-4242, 1-800-222-3229 (Toll-Free) or Telephone for the Hearing Impaired: 808-587-1418 or 1-800-887-8974 (Toll-Free)

Extracted from PDF file 2023-hawaii-form-n-848.pdf, last modified October 1999

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More about the Hawaii Form N-848Corporate Income TaxTY 2023

We last updated the Power of Attorney in January 2024,so this is the latest version of Form N-848, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form N-848 directly from TaxFormFinder.You can print other Hawaii tax forms here.

Other Hawaii Corporate Income Tax Forms:

TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.

Form CodeForm Name
Form N-342Renewable Energy Technologies Income Tax CreditTax Credit
Form N-40 Sch. K1Beneficiary's Share of Income, Deductions, Credits, etcTax Credit
Form N-301Application for Automatic Extension of Time to File Hawaii Corporation Income Tax ReturnTax Return
Form A-6Tax Clearance Application
Form EFT-1 (Obsolete)Authorization for Electronic Funds Transfer

Hawaii Form N-848 (Power of Attorney ) (2)View all 165 Hawaii Income Tax Forms

Form Sources:

Hawaii usually releases forms for the current tax year between January and April.We last updated Hawaii Form N-848 from the Department of Taxation in January 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Hawaii Form N-848

We have a total of twelve past-year versions of Form N-848 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form N-848

Form N-848, Rev. 2018, Power of Attorney

2022 Form N-848

Form N-848, Rev. 2018, Power of Attorney

2021 Form N-848

Form N-848, Rev. 2018, Power of Attorney

2020 Form N-848

Instructions N-848, Rev. 2020, Instructions for Form N-848

2019 Form N-848

Form N-848, Rev. 2018, Power of Attorney

2018 Form N-848

Instructions N-848, Rev. 2014, Instructions for Form N-848

2017 Form N-848

Form N-848, Rev. 2017, Power of Attorney

2016 Form N-848

Form N-848, Rev. 2014, Power of Attorney

2015 Form N-848

Form N-848, Rev. 2014, Power of Attorney

2014 Form N-848

Form N-848, Rev. 2014, Power of Attorney

2012 Form N-848

Form N-848, Rev. 2012, Power of Attorney

2011 Form N-848

Form N-848, Rev. 2010, Power of Attorney

TaxFormFinder Disclaimer:

While we do our best to keep our list of Hawaii Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

Hawaii Form N-848 (Power of Attorney ) (2024)

FAQs

Does Hawaii accept federal POA? ›

The Federal POA form is not accepted in lieu of the State POA form.

What is the power of attorney form for Hawaii sales tax? ›

Use Form N-848 to grant authority to an in- dividual to sign Hawaii tax documents on your behalf, represent you before the Department and to receive otherwise confidential tax information.

Does Hawaii accept federal extensions for individuals? ›

The extension of time to file is NOT an extension of time for payment of tax. You must file Hawaii Form N-200V by the April deadline if you have tax due. You may not use federal Form 4868 instead.

Who is exempt from Hawaii general excise tax? ›

Many nonprofit and religious organizations like universities and churches are exempt from federal and state income taxes, but since the GET is imposed on businesses and not customers, sales to these organizations are subject to GET.

Does a power of attorney need to be notarized in Hawaii? ›

As mentioned above, in Hawaii, you should have your POA notarized.

At what age do you stop paying property taxes in Hawaii? ›

For homeowners 65 years and older the home exemption is $160,000. To qualify for this exemption amount, you must be 65 years or older on or before June 30 preceding the tax year for which the exemption is claimed.

Does Hawaii grant automatic extension? ›

Hawaii automatically grants 6 months extensions on filing personal income taxes. This means you do not need to file for an extension in Hawaii. This extension does not include an extension of time to pay. File Form N-201V, Business Income Tax Payment Voucher, to make a payment (if applicable).

Does a federal extension require a signature? ›

[2] What is the legal authority for the signature requirements for the various extension forms? [3] Under the section 6081 regulations, Forms 4868 and 8736 do not require a signature for Service approval. Forms 2350, 2688, 2758, 4768, 5558, 7004, 8800, and 8868 do require a signature.

Does federal extension automatically extend state? ›

Most states allow you an extension to file your state return without needing to file anything other than the federal extension. Check your state to see what they require. Important: An extension of time to file your tax return does NOT mean you have an extension of time to pay your tax due.

How often do you have to file GE tax in Hawaii? ›

How often do I need to file general excise/use tax returns? You must file periodic returns (Form G-45) either semiannually, quarterly, or monthly and one annual return (Form G-49) each year. How often you file periodic returns depends on the amount of taxes you have to pay during the year.

Who has to pay GE tax in Hawaii? ›

General excise tax (GET) is levied on a business for the sale of tangible goods and some services. The tax is charged to the seller and remitted to state tax authorities. Sellers may choose to pass the charge on to customers. GET in Hawaii is administered by the Hawaii Department of Taxation (DOTAX).

Do I have Nexus in Hawaii? ›

Hawaii doesn't have click-through nexus laws. But remember Hawaii's economic nexus law: if you hit $100,000 in sales or 200 transactions in Hawaii, you need to collect and remit sales tax.

Which states accept federal POA? ›

A power of attorney is accepted in all states, but the rules and requirements differ from state to state.

Are federal pensions taxed in Hawaii? ›

The good news is that public and private pension income is tax-exempt in Hawaii. The bad news is that all other forms of retirement income are taxed and are not eligible for any kind of deduction. So if you plan on living off of income from a 401(k), an IRA, you should plan to pay taxes on that income.

Does Hawaii follow federal law? ›

Hawaii residents are subject to Hawaii state and U.S. federal laws. Federal laws apply in Hawaii as they do across all 50 states. In addition to the U.S. Constitution, which is the supreme law of the U.S., federal laws include statutes that are periodically codified in the U.S. Code.

What is a federal POA? ›

A power of attorney (POA) declaration gives another person the legal right to: Look at your account information. Talk to us. Send us information. Represent you.

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