Hawaii Hawaii Estate Report

Hawaii Estate Report
M-6 (Rev. 2024), Hawaii Estate Tax Return
Clear Form
FORM

STATE OF HAWAII — DEPARTMENT OF TAXATION

M-6

HAWAII ESTATE TAX RETURN

(REV. 2024)

THIS SPACE FOR DATE RECEIVED STAMP

TO BE FILED FOR DECEDENTS DYING AFTER
DECEMBER 31, 2019
ATTACH COMPLETED FEDERAL FORM 706 OR 706-NA

PRINT OR TYPE

M6_I 2024A 01 VID01
Decedent’s Name	

Decedent’s Social Security Number

City or town, State and Postal/ZIP Code of legal residence at time of death 	

Date of Death

	
Name of Personal Representative	

Name and location of court where will was
probated or estate administered

	
Personal Representative’s Mailing Address (number and street)	

City or town, State, and Postal/ZIP Code	

Check applicable boxes:
Check applicable box
(must check one):

	 (1)
	 (1)

Case Number

 Decedent died testate	 (2)
 Resident	

(2)

 Installment payment	 (3)

 Nonresident	

(3)

 Extension form attached	 (4)

 Amended Return (Attach Sch AMD)

 Nonresident Alien

PART 1 - ESTATE TAX COMPUTATION

	 Schedule A

Resident Decedent’s Estate

1.	
2.	

Value of the federal gross estate that has a Hawaii situs (identify property on attached federal Form 706). . . . . . . . . . . . .  	 1
Amount of the federal gross estate from federal Form 706, Part 2, line 1. If the amount of the federal gross
estate is zero, enter zero here and on Schedule D, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 2
3.	 Divide line 1 by line 2. (Compute to four decimal places.) Result must not be larger than 1.0000. . . . . . . . . . . . . . . . . . . .  	 3
4.	 Hawaii Taxable Estate Amount: Amount of the federal taxable estate from federal Form 706,Part 2, line 3a . . . . . . . . . . †	 4
5.		Hawaii Basic Exclusion Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 5
6.	 Adjusted federal taxable gifts from federal Form 706, Part 2, line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 6
7.		Adjusted Exclusion Amount: Line 5 minus line 6. (If zero or less, enter zero). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 7
8.	 	Enter the Hawaii deceased spousal unused exclusion amount, if applicable. Otherwise enter zero.
If the decedent was a surviving spouse and entitled to claim the deceased spousal unused exclusion for
Hawaii Estate Tax purposes, see Instructions and check here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †
Enter name, tax identification number, and date of death of spouse whose exclusion amount is claimed as portable here:
						
8
9.	 Adjusted Applicable Exclusion Amount: Add lines 7 and 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 9
10.	 Hawaii Net Taxable Estate: Line 4 minus line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 10
11.	 Tentative Hawaii Estate Tax: Use the Tax Rate Schedule on page 6 instructions to compute the tax. If line 10 is zero
or less, enter zero here and on Schedule D, line 1 (Continue to line 12 on page 2). . . . . . . . . . . . . . . . . . . . . . . . . . . . .  † 	 11

	
.

DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this return, including any accompanying schedules or statements,
and all IRS forms required to be submitted with this return have been examined by me and, to the best of my knowledge and belief, is a
true, correct, and complete return, made in good faith, pursuant to the Estate and Generation-Skipping Transfer Tax, Chapter 236E, HRS.
Declaration of preparer (other than personal representative) is based on all information of which preparer has any knowledge.

PLEASE
SIGN
HERE

† Signature
											
of Personal Representative, surviving spouse, etc.
Print Name
 

Preparer’s 	
    	
Signature
and date

PAID

PREPARER’S
INFORMATION

      
Print
Preparer’s
Name

†		

     

	
 
 
Preparer’s identification number	

†				

†
 

Date
  
Check if
self-employed 

Federal
Firm’s name (or yours
			
E.I. No. †
if self-employed),    
address, and Postal/Zip Code
	
		   Phone No.  †

†			

		

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12.	 If estate and/or inheritance taxes were paid to other states, see the instructions for the amount to enter on line 12
and check the box. Otherwise, enter -0- on line 12 and on line 15, and skip lines 13 and 14 . . . . . . . . . . . . . . . †
	
13.	 1.0000 minus line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
14.	 Multiply line 11 by line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	
15.	 Enter the smaller of line 12 or line 14 here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
16.	 Hawaii Estate Tax: Line 11 minus line 15. If line 16 is zero or less, enter zero here and on Schedule D, line 1. . . . . . .  	

	Schedule B

Nonresident Decedent’s Estate

12
13
14
15
16

1.	

Value of the property included in the federal gross estate that has Hawaii situs. (Identify property on attached
federal Form 706) If decedent was a nonresident and the decedent’s state of residency has a reciprocity
agreement or statutory provision that exempts Hawaii residents from the death taxes imposed by that state, enter
zero here. Enter the name of the state here
(See Instructions) . . . . . 	
2.	 Amount of the federal gross estate from federal Form 706, Part 2, line 1. If the amount of the federal
gross estate is zero, enter zero here and on Schedule D, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
3.	 Divide line 1 by line 2. (Compute to four decimal places.) Result must not be larger than 1.0000. . . . . . . . . . . . . . . .  	
4.	 Amount of the federal taxable estate from federal Form 706, Part 2, line 3a .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
5.		Hawaii Taxable Estate: Multiply line 4 by line 3. Enter the result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
6.		Hawaii Basic Exclusion Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
7.		Adjusted federal taxable gifts from federal Form 706, Part 2, line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
8.		Adjusted Exclusion Amount: Line 6 minus line 7. (If zero or less, enter zero). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
9.	 	Multiply line 8 by line 3. Enter the result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
10.		Enter the Hawaii deceased spousal unused exclusion amount, if applicable. Otherwise enter zero.
If the decedent was a surviving spouse and entitled to claim the deceased spousal unused exclusion for
Hawaii Estate Tax purposes, see Instructions and check here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †
	
Enter name, tax identification number, and date of death of spouse whose exclusion amount is claimed as portable here:
	
11.	 Adjusted Applicable Exclusion Amount: Add lines 9 and 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
12.	 Hawaii Net Taxable Estate: Line 5 minus line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
13.	 Hawaii Estate Tax: Use the Tax Rate Schedule on page 6 instructions to compute the tax. If line 12 is zero
or less, enter zero here and on Schedule D, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †	

1
2
3
4
5
6
7
8
9

	
.
	
.10

	
Schedule
C

Nonresident Alien Decedent’s Estate

11
12
13

1.	

Value of the property included in the federal gross estate that has Hawaii situs. (Identify property on attached
federal Form 706-NA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 1
2.	 Amount of the federal gross estate from federal Form 706-NA, Schedule B, line 1. If the amount of the
federal gross estate is zero, enter zero here and on Schedule D, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 2
3.	 Divide line 1 by line 2. (Compute to four decimal places.) Result must not be larger than 1.0000. . . . . . . . . . . . . . . .  	 3
4.	 Amount of the federal taxable estate from federal Form 706-NA, Schedule B, line 9, with no deduction
for state death tax on line 7 (Schedule B, line 1 minus (line 5 plus line 6)). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †	 4
5.	 Hawaii Taxable Estate: Multiply line 4 by line 3. Enter the result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 5
6.		Basic Exclusion Amount: Enter $60,000 here.
	
If the nonresident alien was a citizen of a U.S. possession or a citizen of a country that has a death treaty with the
U.S. such that the unified credit is affected under IRC section 2102(b)(3)(A), see Instructions for the amount to
enter here and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †
	 6
7.		Adjusted federal taxable gifts from federal Form 706-NA, Part 2, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 7
8.		Adjusted Exclusion Amount: Line 6 minus line 7. (if zero or less, enter zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 8
9.		Multiply line 8 by line 3. Enter the result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 9
10.	 	Enter the Hawaii deceased spousal unused exclusion amount, if applicable. Otherwise enter zero.
If the decedent was a surviving spouse and entitled to claim the deceased spousal unused exclusion for
Hawaii Estate Tax purposes, see Instructions and check here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †
	
Enter name, tax identification number, and date of death of spouse whose exclusion amount is claimed as portable here:
	 10
11.		
Adjusted Applicable Exclusion Amount: Add lines 9 and 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 11
12.	 Hawaii Net Taxable Estate: Line 5 minus line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 12
13.	 Hawaii Estate Tax: Use the Tax Rate Schedule on page 6 instructions, to compute the tax. If line 12 is zero
or less, enter zero here and on Schedule D, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †	 13
		

.
	
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M6_I 2024A 03 VID01

Schedule D
				
1.	
2.	
3.	
4.	
5.	
6.	
7.	

TAX COMPUTATION

Hawaii Estate Tax from Schedule A, line 16, Schedule B, line 13, Schedule C, line 13 or QDOT worksheet line 12†	
Penalty. See Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 2
Interest. See Instructions (From            To           ). .  	 3
Total Tax, Penalty, and Interest: Add lines 1, 2, and 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †	
Amount paid with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
Balance due or (refund) (Line 4 minus line 5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
Amount Paid – Pay the balance due in full. Submit payment online at hitax.hawaii.gov or attach check or money
order payable to “Hawaii State Tax Collector.” Write the decedent’s name, social security number, and “Form M-6”
on it. Pay in U.S. dollars. Do not send cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

1

4
5
6

7

PART 2 - PORTABILITY OF THE DECEASED SPOUSAL UNUSED EXCLUSION (DSUE) ELECTION
DSUE amount portable to the surviving spouse. (To be completed by the estate of a decedent making a portability
election.)
1.	 Deceased Spousal Unused Exclusion Election:
If Schedule A, line 10, Schedule B, line 12 or Schedule C, line 12 is less than zero, and the decedent is survived by a spouse
(including a partner in a civil union recognized in Hawaii) and the decedent is a resident of Hawaii or nonresident of Hawaii
but a U.S. resident or citizen, or if decedent is a nonresident of U.S., not U.S. citizen but is allowed to claim a deceased
spousal unused exclusion pursuant to a treaty obligation of the United States, see instructions. If nonresident of U.S., not U.S.
citizen, enter country and treaty name here__________________________________________________ and check here †
Enter the amount from Schedule A, line 10, Schedule B, line 12 or Schedule C, line 12 here as a positive number. .  	 1
2.	 Deceased Spousal Unused Exclusion Election: Enter the amount shown on Part 2, line 1 or $5,490,000, whichever
is less. This is the DSUE amount portable to the surviving spouse. To elect portability of the deceased spouse
unused exclusion amount, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . †
	 2

PART 3 - QDOT WORKSHEET FOR DECEDENTS MAKING A FEDERAL QDOT ELECTION
Caution:	Complete ONLY if decedent’s surviving spouse is not a U.S. citizen but makes a federal Qualified
Domestic Trust (QDOT) election
1.	 Amount from decedent’s M-6 line 3 of Schedules A, B, or C (as applicable).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 1
2.	 Amount from federal Form 706-QDT line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 2
3.	 Amount of state death taxes paid included on line 2. . . . . . . . . . . . . . . . . . . . . . . . . . .  	 3
4.	 Subtract line 3 from line 2 (See Note below).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 4
5.	 Multiply line 4 by the amount on line 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 5
6.	 Amount from federal Form 706-QDT line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 6
7.	 Amount of state death taxes paid included on line 6. . . . . . . . . . . . . . . . . . . . . . . . . . .  	 7
8.	 Subtract line 7 from line 6 (See Note below). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 8
9.	 Multiply line 8 by the amount on line 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 9
10.	 Recompute decedent’s estate tax based on amount on line 5. . . . . . . . . . . . . . . . . . .  	 10
11.	 Recompute decedent’s estate tax based on amount on line 9. . . . . . . . . . . . . . . . . . .  	 11
12.	 Hawaii QDOT tax due: Subtract line 11 from line 10 and enter the result on Schedule D, line 1.. . . . . . . . . . . . . . . . .  	 12
    Note:  This amount is the same as the federal amount but disregarding the deduction for any state death taxes paid.

		

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EXCLUSION COMPUTATION WORKSHEET FOR NONRESIDENT ALIENS (see instructions for Schedule C, line 6)
A.	Enter the amount of allowed unified credit (Part II, line 7 of Form 706-NA).....................................
B.	If line A is $13,000 or less, enter $60,000 here and on line 6..........................................................
C.	If line A is more than $13,000 but not more than
$18,200, subtract $13,000 from line A...........................
	 Divide by 0.26................................................................
	 Add $60,000 and enter the result here and on line 6.......................................................................
D.	If line A is greater than $18,200 but not more than
$23,800, subtract $18,200 from line A...........................
	 Divide by 0.28................................................................
	 Add $80,000 and enter the result here and on line 6.......................................................................
E.	If line A is greater than $23,800 but not more than
$38,800, subtract $23,800 from line A...........................
	 Divide by 0.30................................................................
	 Add $100,000 and enter the result here and on line 6.....................................................................
F.	 If line A is greater than $38,800 but not more than
$70,800, subtract $38,800 from line A...........................
	 Divide by 0.32................................................................
	 Add $150,000 and enter the result here and on line 6.....................................................................
G.	If line A is greater than $70,800 but not more than
$155,800, subtract $70,800 from line A.........................
	 Divide by 0.34................................................................
	 Add $250,000 and enter the result here and on line 6.....................................................................
H.	If line A is greater than $155,800, but not more than
$248,300, subtract $155,800 from line A.......................
	 Divide by 0.37................................................................
	 Add $500,000 and enter the result here and on line 6.....................................................................
I.	 If line A is greater than $248,300, but not more than
$345,800, subtract $248,300 from line A.......................
	 Divide by 0.39................................................................
	 Add $750,000 and enter the result here and on line 6.....................................................................
J.	 If line A is greater than $345,800, subtract
$345,800 from line A......................................................
	 Divide by 0.40................................................................
	 Add $1,000,000 and enter the result here and on line 6..................................................................

		

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