Hawaii Declaration of Estimated Income Tax for Individuals

Form N-1 (OBSOLETE) is obsolete, and is no longer supported by the Hawaii Department of Revenue.

Declaration of Estimated Income Tax for Individuals
N-1, Rev. 2017, Declaration of Estimated Income Tax for Individuals FORM

N-1

STATE OF HAWAII — DEPARTMENT OF TAXATION

Declaration of Estimated Income Tax for Individuals
GENERAL INSTRUCTIONS

(REV. 2018)

NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, use the next regular workday.

2019

NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.

Internet Filing — Form N-1 can be filed and payment made electronically through the State’s
Internet portal. For more information, go to:
tax.hawaii.gov/eservices/
1. Purpose of Declaration — You must make sure
that your 2019 estimated tax liability is paid, either
through withholding or estimated tax payments. Use
Form N-1 to figure and pay your estimated tax for
2019. Estimated tax is the method used to pay tax
on income that is not subject to withholding. This
includes income from self-employment, interest,
dividends, rent, and capital gains. You also may
have to pay estimated tax if the amount of income
tax being withheld from your salary is not enough.
If you receive a salary, you may be able to avoid
paying estimated tax on your other income by asking
your employer to take more tax out of your earnings.
To do this, file a new Form HW-4, Employee’s
Withholding Allowance and Status Certificate, with
your employer.
2. Who Must Make a Declaration — The estimated
tax requirements apply to:
• Hawaii residents, and
• Hawaii nonresidents, including nonresident aliens.
General rule. In most cases, you must pay estimated
tax for 2019 if both of the following apply:
(1) You expect to owe at least $500 in tax for 2019,
after subtracting your withholding and credits.
(2) You expect your withholding and credits to be less
than the smaller of:
• 60% of the tax to be shown on your 2019 tax
return, or
• 100% of the tax shown on your 2018 tax return.
Note: If you did not file a 2018 tax return or that
return did not cover all 12 months, the 100% of the
tax shown on your 2018 tax return does not apply.
Exception. You do not have to pay estimated tax
for 2019 if:
(1) Your estimated tax liability (after taking into
account all taxes withheld or collected at the
source) for the taxable year is less than $500; or
(2) You did not have any tax liability for the preceding
taxable year.
U.S. Armed Forces. If you serve in, or in support of
the U.S. Armed Forces in a combat zone, paying your
estimated taxes will be deferred. This deferral applies
to the period of service in the combat zone or qualified
hospitalization for an injury received while serving
in a combat zone, and for an additional 180 days.
Joint or separate filing of estimated tax by married
taxpayers. You and your spouse can make joint
estimated tax payments even if you are not living
together. However, you and your spouse cannot make
joint estimated tax payments if:
• You are legally separated under a decree of divorce
or separate maintenance,
• You and your spouse have different tax years, or
• Either spouse is a nonresident alien (unless that
spouse elected to be treated as a resident alien
for tax purposes).
Making joint or separate estimated tax payments
will not affect your choice of filing a joint tax return
or separate returns for 2019.
You cannot make joint estimated tax payments
after the death of your spouse. You, as the surviving
spouse, remain liable for any subsequent payments
of estimated tax. However, you may amend the filing
and choose to report the estimated tax for the taxable
year separately. See section 18-235-97(d), Hawaii
Administrative Rules, for more information.

3. Where to File Payment Vouchers — Your payment
vouchers for 2019 should be filed with the Hawaii
Department of Taxation, P.O. Box 1530, Honolulu,
Hawaii 96806-1530.
The payment vouchers that you file serve as your
declaration of estimated tax.
4. When to File and Pay Your Estimated Tax —
General rule. The general rule is that you must file
your declaration by April 20, 2019. You can pay all
of your estimated tax by April 20, 2019, or in four
equal amounts by the dates shown below.
1st Payment.........................April 20, 2019
2nd Payment.......................June 20, 2019
3rd Payment........................Sept. 20, 2019
4th Payment........................Jan. 20, 2020
No income subject to estimated tax during first period.
If you do not have income subject to estimated tax
until a later payment period, you must make your
first payment by the due date for that period. You
can pay your entire estimated tax by the due date
for that period or you can pay it in installments by
the due date for that period and the due dates for the
remaining periods.
If you first have
Your first
Of the
income on which
payment
estimated
you must pay
date is:
tax due,
estimated tax:

pay:

April 1 - May 31
June 1 - Aug. 31
After Aug. 31

1/3
1/2
all

June 20, 2019
Sept. 20, 2019
Jan. 20, 2020

Nonresident aliens. If you have wages subject to
Hawaii income tax withholding, you can pay all
of your estimated tax by April 20, 2019, or in four
equal amounts by the dates shown above under the
general rule.
If you do not have wages subject to Hawaii income
tax withholding, you can pay all of your estimated
tax by June 20, 2019, or you can pay it in three
installments. If you pay the tax in three installments:
• 1/2 is due by June 20, 2019;
• 1/4 is due by September 20, 2019; and
• 1/4 is due by January 20, 2020.
January payment. You do not have to make the
payment due January 20, 2020, if you file your 2019
tax return by January 31, 2020, and pay the entire
balance due with your return.
Farmers and Fishermen. If at least 2/3 of your gross
income for 2018 or 2019 is from farming or fishing,
you can do one of the following:
• Pay all of your estimated tax by January 20,
2020, or
• File your 2019 tax return by March 1, 2020,
and pay the total tax due. In this case, 2019
estimated tax payments are not required to
avoid a penalty.
5. How to Figure Your Estimated Tax — Use the
Estimated Tax Worksheet and the Tax Rate Schedules
beginning on page 2 in these instructions, and your
2018 tax return, as a guide for figuring your estimated tax.
You must take into account the differences
between the gross income reportable for federal
and Hawaii purposes in determining the amount of
gross income reasonably expected for the taxable
year. These differences include:
Taxable by Federal but NOT Hawaii:
(1) Income received from the Employees’ Retirement
System of the State of Hawaii or from any other
public retirement system.
(2) Compensation received in the form of a pension
for past services.

(3) Interest on obligations of the United States.
(4) Compensation received by a patient affected
by leprosy employed by the United States or
Hawaii.
(5) Income received by each member of their reserve
components of the army, navy, air force, marine
corps, coast guard of the United States of America
and the Hawaii national guard as compensation for
performance of duty equivalent to pay received
for 48 drills (equivalent of 12 weekends) and 15
days of annual duty at an E-5 pay grade after eight
years of service.
Taxable by Hawaii but NOT Federal:
Federal employees’ cost-of-living allowances.
Treatment of Residents, Part-year Residents, and
Nonresidents for Hawaii taxes:
(1) As a resident, the tax is based on your income
from all sources.
(2) As a resident, you are subject to the income
tax upon your compensation received from the
United States for services as a member of the
uniformed services of the United States. (But see
(5) above.)
(3) As a nonresident, the tax is based on your income
from Hawaii sources only. The ratio of Hawaii
adjusted gross income to total adjusted gross
income from all sources will be applied to your
standard deduction and personal exemption.
This treatment also applies to part-year resident
taxpayers.
(4) The status of an alien (an individual who is not a
United States citizen) as a resident or nonresident
for Hawaii income tax purposes is determined
by all of the factual circumstances. The special
rules applicable to individuals who are considered
nonresident aliens for federal income tax purposes
(e.g., nonresident aliens and dual-status aliens
cannot claim the standard deduction) will apply
when the individual files a Hawaii income tax
return.
This tax treatment of residents, part-year
residents, and nonresidents will cause differences
between the income reported for federal and Hawaii
purposes in some cases.
6. Use of Estimated Tax Worksheet — Most of the
items on the worksheet are self-explanatory, with
the exception of line 7. Enter on that line any additional taxes from:
Form N-2, Distribution from an Individual
Housing Account;
Form N-103, Sale of Your Home;
Form N-152, Tax on Lump-Sum Distributions;
Form N-312, Recapture of Capital Goods
Excise Tax Credit;
Form N-338, Recapture of Tax Credit for
Flood Victims;
Form N-344, Recapture of Important
Agricultural Land Qualified Agricultural
Cost Tax Credit;
Form N-348, Recapture of Capital
Infrastructure Tax Credit;
Form N-405, Tax on Accumulation
Distribution of Trusts;
Form N-586, Recapture of Tax Credit for
Low-Income Housing; or
Form N-814, Parent’s Election to Report
Child’s Interest and Dividends.
7. Change in Estimated Tax — After you make an
estimated tax payment, changes in your income,
adjustments, deductions, credits, or exemptions may
make it necessary for you to refigure your estimated
tax. Pay the unpaid balance of your amended esti-

PAGE 2
mated tax by the next payment due date after the
change or in installments by that date and the due
dates for the remaining payment periods.
8. Penalty — In some cases, you may owe a penalty
when you file your return. A penalty may be applied
if you did not pay enough estimated tax for the year
or you did not make the payments on time or in the
required amount. A penalty may apply even if you
have an overpayment on your tax return.
The penalty may be waived under certain
conditions. See federal Pub. 505 for details.
In the case of any underpayment of estimated tax,
there will be added to the tax, an amount determined
at the rate of 2/3 of 1% per month or part of a month,
on the amount of tax underpaid for the period as
provided under section 235-97(f), Hawaii Revised
Statutes (HRS).
Willful failure to make a required declaration of
estimated tax is an offense punishable as provided
by section 231-35, HRS.
9. Fiscal Year — If you file your return on a fiscal
year basis, your due dates are the 20th day of the 4th,
6th, and 9th months of your current fiscal year and
the 1st month of the following fiscal year.
10. Further Instructions — The above instructions
are general and do not cover every situation. If you

have specific questions, you may get information
from the following:
Telephone:
For tax information and forms:
808-587-4242
Toll-Free: 1-800-222-3229
Telephone for the Hearing Impaired:
808-587-1418
Toll-Free: 1-800-887-8974
Website address:
For tax information and forms:
tax.hawaii.gov
Annualized Income Installment Method
If you do not receive your income evenly throughout
the year (for example, your income from a repair
shop you operate is much larger in the summer
than it is during the rest of the year), your required
estimated tax payment for one or more periods may
be less than the amount figured using the regular
installment method.
The annualized income installment method
annualizes your tax at the end of each period based
on a reasonable estimate of your income, deductions,
and other items relating to events that occurred since

the beginning of the tax year through the end of the
period. To see if you can pay less for any period,
complete the federal 2019 Annualized Estimated
Tax Worksheet in federal Pub. 505.
Note: If you use the annualized income installment
method to figure your estimated tax payments, you
must file Form N-210 with your 2019 tax return.
See federal Pub. 505 for more information. In
general, most of the provisions relating to the federal
worksheet are applicable, except that 1) Section B is
not applicable because Hawaii has no comparable
self-employment tax; 2) references to the federal
amounts for the standard deduction and tax rates
should be substituted with the Hawaii amounts; 3)
references to federal taxes should be substituted
with Hawaii taxes as discussed at item 6 above; 4)
references to federal credits (other than withholding
credits) should be substituted with Hawaii credits; 5)
Hawaii did not adopt the federal provision relating
to the deduction for qualified business income; and
6) you may deduct an amount for your personal
exemptions.

2019 Estimated Tax Worksheet (Keep for your records — DO NOT Send to Hawaii Department of Taxation)
1
2

Enter the amount of Hawaii Adjusted Gross Income you expect in 2019................................................................................
If you plan to itemize deductions, enter the estimated total of your itemized deductions. Caution: Your total itemized
deductions may be limited. See the instructions for Form N-11 or Form N-15. If you do not plan to itemize deductions,
enter (a) $4,400 if married filing jointly or qualifying widow(er); (b) $3,212 if head of household; (c) $2,200 if single or
married filing separately; or (d) the greater of $500 or your estimated earned income (up to the full standard deduction
for your filing status) if you are eligible to be claimed as a dependent by another taxpayer. Note: Nonresident aliens and
dual-status aliens cannot claim the standard deduction.
Part-year residents/nonresidents: Your standard deduction amount must be multiplied by the ratio of Hawaii AGI to
AGI from all sources................................................................................................................................................................
3 Line 1 minus line 2...................................................................................................................................................................
4 Enter your exemptions ($1,144 for each exemption, including additional exemption for age). Blind, deaf, or totally disabled
persons, enter $7,000 in lieu of all other exemptions.
Part-year residents/nonresidents: Your personal exemption amount must be multiplied by the ratio of Hawaii AGI to
AGI from all sources................................................................................................................................................................
5 Line 3 minus line 4...................................................................................................................................................................
6 Tax (Figure the tax on line 5 by using Tax Rate Schedule I, II, or III in these instructions)......................................................
7 Enter any additional taxes from General Instructions, Item 6..................................................................................................
8 Add lines 6 and 7.....................................................................................................................................................................
9 Credits (refundable food/excise tax credit, credit for child and dependent care expenses, renewable energy
technologies income tax credit, credit for low-income household renters, etc.) Do not include income tax withholding.........
10 Line 8 minus line 9. Enter the result but not less than zero. THIS IS YOUR TOTAL 2019 ESTIMATED TAX .......................
11a Multiply line 10 by 60%............................................................................................................
11a
11b Enter 100% of the tax shown on your 2018 tax return.............................................................
11b

2
3

4
5
6
7
8
9
10

11c Enter the smaller of line 11a or 11b. THIS IS YOUR REQUIRED ANNUAL PAYMENT TO AVOID A PENALTY .................

Caution: Generally, if you do not prepay at least the amount on line 11c, you may owe a penalty for not paying enough
estimated tax. To avoid a penalty, make sure your estimate on line 10 is as accurate as possible. Even if you pay the
required annual payment, you may still owe tax when you file your return. If you prefer, you may pay the amount shown
on line 10.

11c

12 Estimated income tax to be withheld during 2019 (wages and disposition of real property by nonresident persons).............
13 Estimated tax (line 11c minus line 12). If $500 or more, fill out and file the payment voucher;
if less, no declaration is required at this time...........................................................................................................................
14 If the first payment voucher you are required to file is due April 20, 2019, enter 1/4 of line 13 here and on lines 1, 4, 7, and
10 of the Payment Voucher Worksheet (Whole dollars only)...................................................................................................

12
13
14

Note: If you are not required to file a voucher at this time, you may have to file one at a later date. See General Instructions, Item 4.

PAGE 3

Payment Voucher Worksheet
1. Amount of installment for voucher number 1 (from line 14 of the 2019 Estimated Tax Worksheet).........................................
2. Amount of any unused overpayment credit to be applied*......................................................................................................
3. Amount of payment for voucher number 1 (line 1 minus line 2). Enter this amount on payment
voucher number 1 (whole dollars only)....................................................................................................................................
4. Amount of installment for voucher number 2 (from line 14 of the 2019 Estimated Tax Worksheet).........................................
5. Amount of any unused overpayment credit to be applied*......................................................................................................
6. Amount of payment for voucher number 2 (line 4 minus line 5). Enter this amount on payment
voucher number 2 (whole dollars only)....................................................................................................................................
7. Amount of installment for voucher number 3 (from line 14 of the 2019 Estimated Tax Worksheet).........................................
8. Amount of any unused overpayment credit to be applied*......................................................................................................
9. Amount of payment for voucher number 3 (line 7 minus line 8). Enter this amount on payment
voucher number 3 (whole dollars only)....................................................................................................................................
10. Amount of installment for voucher number 4 (from line 14 of the 2019 Estimated Tax Worksheet).........................................
11. Amount of any unused overpayment credit to be applied*......................................................................................................
12. Amount of payment for voucher number 4 (line 10 minus line 11). Enter this amount on payment
voucher number 4 (whole dollars only)....................................................................................................................................

1
2
3
4
5
6
7
8
9
10
11
12

*If you had an overpayment on your 2018 Form N-11 or N-15 that you applied to your 2019 estimated tax, you may apply all or part of the overpayment to any
voucher. Enter on lines 2, 5, 8, and 11 the amount you want to apply to the appropriate voucher.

Amended Computation

Record of Estimated Tax Payments

(Used if your estimated tax substantially changes
Date
Amount
2018 overpayment
after you file your first payment voucher.) Voucher

Number
Paid
credit applied to

installment
1. Amended estimated tax............................................
(a) (b) (c)
2. Less:
(a) Amount of last year’s overpayment elected

for credit to 2019 estimated tax and

applied to date..............................................
1
(b) Estimated tax payments to date....................
2
(c) Total of lines 2(a) and 2(b)............................
3
3. Unpaid balance (line 1 minus line 2(c)).................
4
4. Amount to be paid (line 3 divided by number
of remaining installments). Enter here and on
lines 4, 7, and 10 (as applicable) of the Payment
Voucher Worksheet (Whole dollars only)..............
Total...................... ä

Total amount paid and
credited from Jan. 1
through the installment
date shown.
Add (b) and (c)

(d)

PAGE 4

______________________________ 2019 Tax Rate Schedules _______________________________
Schedule I
SINGLE individuals and MARRIED individuals filing separate returns
If the taxable income is:
The tax shall be:
Not over $2,400................................................................................ 1.40% of taxable income
Over $2,400 but not over $4,800...................................................... $34.00 plus 3.20% of excess over $2,400
Over $4,800 but not over $9,600...................................................... $110.00 plus 5.50% of excess over $4,800
Over $9,600 but not over $14,400.................................................... $374.00 plus 6.40% of excess over $9,600
Over $14,400 but not over $19,200.................................................. $682.00 plus 6.80% of excess over $14,400
Over $19,200 but not over $24,000.................................................. $1,008.00 plus 7.20% of excess over $19,200
Over $24,000 but not over $36,000.................................................. $1,354.00 plus 7.60% of excess over $24,000
Over $36,000 but not over $48,000.................................................. $2,266.00 plus 7.90% of excess over $36,000
Over $48,000 but not over $150,000................................................ $3,214.00 plus 8.25% of excess over $48,000
Over $150,000 but not over $175,000.............................................. $11,629.00 plus 9.00% of excess over $150,000
Over $175,000 but not over $200,000.............................................. $13,879.00 plus 10.00% of excess over $175,000
Over $200,000................................................................................. $16,379.00 plus 11.00% of excess over $200,000

Schedule II
MARRIED individuals filing joint returns and
CERTAIN WIDOWS AND WIDOWERS
If the taxable income is:
The tax shall be:
Not over $4,800................................................................................ 1.40% of taxable income
Over $4,800 but not over $9,600...................................................... $67.00 plus 3.20% of excess over $4,800
Over $9,600 but not over $19,200.................................................... $221.00 plus 5.50% of excess over $9,600
Over $19,200 but not over $28,800.................................................. $749.00 plus 6.40% of excess over $19,200
Over $28,800 but not over $38,400.................................................. $1,363.00 plus 6.80% of excess over $28,800
Over $38,400 but not over $48,000.................................................. $2,016.00 plus 7.20% of excess over $38,400
Over $48,000 but not over $72,000.................................................. $2,707.00 plus 7.60% of excess over $48,000
Over $72,000 but not over $96,000.................................................. $4,531.00 plus 7.90% of excess over $72,000
Over $96,000 but not over $300,000................................................ $6,427.00 plus 8.25% of excess over $96,000
Over $300,000 but not over $350,000.............................................. $23,257.00 plus 9.00% of excess over $300,000
Over $350,000 but not over $400,000.............................................. $27,757.00 plus 10.00% of excess over $350,000
Over $400,000................................................................................. $32,757.00 plus 11.00% of excess over $400,000
Schedule III
HEAD OF HOUSEHOLD
If the taxable income is:
The tax shall be:
Not over $3,600................................................................................ 1.40% of taxable income
Over $3,600 but not over $7,200...................................................... $50.00 plus 3.20% of excess over $3,600
Over $7,200 but not over $14,400.................................................... $166.00 plus 5.50% of excess over $7,200
Over $14,400 but not over $21,600.................................................. $562.00 plus 6.40% of excess over $14,400
Over $21,600 but not over $28,800.................................................. $1,022.00 plus 6.80% of excess over $21,600
Over $28,800 but not over $36,000.................................................. $1,512.00 plus 7.20% of excess over $28,800
Over $36,000 but not over $54,000.................................................. $2,030.00 plus 7.60% of excess over $36,000
Over $54,000 but not over $72,000.................................................. $3,398.00 plus 7.90% of excess over $54,000
Over $72,000 but not over $225,000................................................ $4,820.00 plus 8.25% of excess over $72,000
Over $225,000 but not over $262,500.............................................. $17,443.00 plus 9.00% of excess over $225,000
Over $262,500 but not over $300,000.............................................. $20,818.00 plus 10.00% of excess over $262,500
Over $300,000................................................................................. $24,568.00 plus 11.00% of excess over $300,000

How to Use the Payment Voucher
(1) Enter your name, address, and social security number in the space provided. If you are filing a joint payment voucher, enter your spouse’s name and
social security number in the space provided.
(2) If you have a foreign address, enter the complete country name in the space provided.
(3) If you are an alien and were issued an individual taxpayer identification number (ITIN) by the IRS, enter your ITIN in the space provided for the social
security number. If you applied for an ITIN but the IRS has not yet issued the ITIN, write “ITIN Applied For” in the space above the box where you enter
your name.
(4) If you are making a tax payment for a composite Form N-15, check the box for Composite Taxpayer. Enter “Partners” or “Shareholders” in the space
provided for the first name. Enter the partnership’s or the S corporation’s name in the space provided for the last name. Enter the partnership’s or S
corporation’s federal employer identification number in the space provided for the social security number in social security number format (i.e., 123-456789).
(5) Enter the amount of your payment in the space provided (Whole dollars only).
(6) Make your check or money order payable in U.S. dollars to “Hawaii State Tax Collector” and attach it to the front of the payment voucher. Make sure
your name and address appear on your check or money order. Please write your social security number (federal employer identification number if you are
a composite taxpayer), daytime phone number, and “2019 Form N-1” on your check or money order. Do not send cash.
(7) The payment voucher should be filed with the:

Hawaii Department of Taxation
P.O. Box 1530
Honolulu, Hawaii 96806-1530

IMPORTANT NOTE

Form N-1 is designed for electronic scanning that permits faster processing with fewer errors. To avoid delays:
1. Print amounts only on those lines that are applicable.
2. Use only a black or dark blue ink pen. Do not use red ink, pencils, felt tip pens, or erasable pens.
3. Because this form is read by a machine, please print your numbers inside the boxes like this:

123 456 789
!!!,!!!,!!!.00
4. Do NOT print outside the boxes.
5. Do NOT use dollar signs, commas, slashes, dashes or parentheses in the boxes.
6. DO NOT SUBMIT A PHOTOCOPY OF THIS FORM. Photocopying of this form could cause delays in
processing your payment.

—

—

Form (Rev. 2018)

Tax Year

N-1

2019

—

DETACH HERE —

—

STATE OF HAWAII — DEPARTMENT OF TAXATION

—

DO NOT WRITE OR STAPLE IN THIS SPACE

INDIVIDUAL ESTIMATED INCOME TAX

Voucher No. 1

Calendar Year — Due April 20, 2019
DO NOT SUBMIT A PHOTOCOPY OF THIS FORM

Composite Taxpayer

Your first name

M.I.

Last name

Suffix

If joint return, spouse’s first name

M.I.

Last name

Suffix

Present mailing or home address (Number and street, including rural route)

Apartment Number

City, town, or post office

For office use only

Your Social Security Number

!!! !! !!!!
!!! !! !!!!
!!!,!!!,!!!.00

Spouse’s Social Security Number

N1_I 2018A 01 VID01

State

ID NO 01

Postal/ZIP Code

Country

MAIL THIS VOUCHER WITH CHECK OR MONEY ORDER
PAYABLE TO “HAWAII STATE TAX COLLECTOR.” Write your
social security number, daytime phone number, and “2019
Form N-1” on your check or money order.

Amount of Payment



Hawaii Department of Taxation
P.O. Box 1530
Honolulu, Hawaii 96806-1530

IMPORTANT NOTE

—

—

Form (Rev. 2018)

Tax Year

N-1

2019

—

DETACH HERE —

—

STATE OF HAWAII — DEPARTMENT OF TAXATION

—

DO NOT WRITE OR STAPLE IN THIS SPACE

INDIVIDUAL ESTIMATED INCOME TAX

Voucher No. 2

Calendar Year — Due June 20, 2019
DO NOT SUBMIT A PHOTOCOPY OF THIS FORM

Composite Taxpayer

Your first name

M.I.

Last name

Suffix

If joint return, spouse’s first name

M.I.

Last name

Suffix

Present mailing or home address (Number and street, including rural route)

Apartment Number

City, town, or post office

For office use only

Your Social Security Number

!!! !! !!!!
!!! !! !!!!
!!!,!!!,!!!.00

Spouse’s Social Security Number

N1_I 2018A 02 VID01

State

ID NO 01

Postal/ZIP Code

Country

MAIL THIS VOUCHER WITH CHECK OR MONEY ORDER
PAYABLE TO “HAWAII STATE TAX COLLECTOR.” Write your
social security number, daytime phone number, and “2019
Form N-1” on your check or money order.

Amount of Payment



Hawaii Department of Taxation
P.O. Box 1530
Honolulu, Hawaii 96806-1530

IMPORTANT NOTE

—

—

Form (Rev. 2018)

Tax Year

N-1

2019

—

DETACH HERE —

—

STATE OF HAWAII — DEPARTMENT OF TAXATION

—

DO NOT WRITE OR STAPLE IN THIS SPACE

INDIVIDUAL ESTIMATED INCOME TAX

Voucher No. 3

Calendar Year — Due September 20, 2019
DO NOT SUBMIT A PHOTOCOPY OF THIS FORM

Composite Taxpayer

Your first name

M.I.

Last name

Suffix

If joint return, spouse’s first name

M.I.

Last name

Suffix

Present mailing or home address (Number and street, including rural route)

Apartment Number

City, town, or post office

For office use only

Your Social Security Number

!!! !! !!!!
!!! !! !!!!
!!!,!!!,!!!.00

Spouse’s Social Security Number

N1_I 2018A 03 VID01

State

ID NO 01

Postal/ZIP Code

Country

MAIL THIS VOUCHER WITH CHECK OR MONEY ORDER
PAYABLE TO “HAWAII STATE TAX COLLECTOR.” Write your
social security number, daytime phone number, and “2019
Form N-1” on your check or money order.

Amount of Payment



Hawaii Department of Taxation
P.O. Box 1530
Honolulu, Hawaii 96806-1530

IMPORTANT NOTE

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Form (Rev. 2018)

Tax Year

N-1

2019

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DETACH HERE —

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STATE OF HAWAII — DEPARTMENT OF TAXATION

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DO NOT WRITE OR STAPLE IN THIS SPACE

INDIVIDUAL ESTIMATED INCOME TAX

Voucher No. 4

Calendar Year — Due January 20, 2020
DO NOT SUBMIT A PHOTOCOPY OF THIS FORM

Composite Taxpayer

Your first name

M.I.

Last name

Suffix

If joint return, spouse’s first name

M.I.

Last name

Suffix

Present mailing or home address (Number and street, including rural route)

Apartment Number

City, town, or post office

For office use only

Your Social Security Number

!!! !! !!!!
!!! !! !!!!
!!!,!!!,!!!.00

Spouse’s Social Security Number

N1_I 2018A 04 VID01

State

ID NO 01

Postal/ZIP Code

Country

MAIL THIS VOUCHER WITH CHECK OR MONEY ORDER
PAYABLE TO “HAWAII STATE TAX COLLECTOR.” Write your
social security number, daytime phone number, and “2019
Form N-1” on your check or money order.

Amount of Payment



Extracted from PDF file 2019-hawaii-form-n-1.pdf, last modified September 2018

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More about the Hawaii Form N-1 (OBSOLETE) Individual Income Tax Estimated

Obsolete Form N-1 includes instructions and payment vouchers for making estimated quarterly income tax payments. Obsolete - use Form N-200V instead.

We last updated the Declaration of Estimated Income Tax for Individuals in April 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Hawaii Department of Taxation. You can print other Hawaii tax forms here.

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eFiling is easier, faster, and safer than filling out paper tax forms. File your Hawaii and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

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Related Hawaii Individual Income Tax Forms:

TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Hawaii Form N-1 (OBSOLETE).

Form Code	Form Name
Form N-11	Individual Income Tax Return (Resident Form) Tax Return
Form N-15	Individual Income Tax Return (Nonresidents and Part Year Residents) Tax Return
N-11	Individual Income tax Return (Resident)
Form N-139	Moving Expenses with Instructions
Form N-110	Statement of Person Claiming Refund Due to a Deceased Taxpayer
Form N-13	Individual Income Tax Return (Resident Short Form) OBSOLETE Tax Return
Form N-158	Investment Interest Expense Deduction (Rev. 2015)
Form N-103	Sale of Your Home
Form N-196	Annual Summary and Transmittal of Hawaii Annual Information Returns
Form N-152	Tax on Lump-Sum Distributions

Download all HI tax forms 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-1 (OBSOLETE) from the Department of Taxation in April 2021.

Show Sources >

Form N-1 (OBSOLETE) is a Hawaii Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Hawaii Form N-1 (OBSOLETE)

We have a total of eight past-year versions of Form N-1 (OBSOLETE) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2019 Form N-1 (OBSOLETE)

N-1, Rev. 2017, Declaration of Estimated Income Tax for Individuals

2018 Form N-1 (OBSOLETE)

Form N-1 Rev 2016 Individual Declaration of Estimated Income Tax

2017 Form N-1 (OBSOLETE)

Form N-1 Rev 2016 Individual Declaration of Estimated Income Tax

2016 Form N-1 (OBSOLETE)

Form N-1 Rev 2016 Individual Declaration of Estimated Income Tax

2015 Form N-1 (OBSOLETE)

Form N-1 Rev 2015 Individual Declaration of Estimated Income Tax

2014 Form N-1 (OBSOLETE)

Form N-1 Rev 2014 Individual Declaration of Estimated Income Tax

2012 Form N-1 (OBSOLETE)

Form N-1, Rev 2012, Declaration of Estimated Income Tax for Individuals

2011 Form N-1 (OBSOLETE)

Form N-1 Rev 2011 Individual Declaration of Estimated Income Tax

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 Declaration of Estimated Income Tax for Individuals

Form N-1 (OBSOLETE) is obsolete, and is no longer supported by the Hawaii Department of Revenue.

Declaration of Estimated Income Tax for IndividualsN-1, Rev. 2017, Declaration of Estimated Income Tax for Individuals

More about the Hawaii Form N-1 (OBSOLETE) Individual Income Tax Estimated

eFile your Hawaii tax return now

Related Hawaii Individual Income Tax Forms:

Form Sources:

Historical Past-Year Versions of Hawaii Form N-1 (OBSOLETE)

TaxFormFinder Disclaimer:

Declaration of Estimated Income Tax for Individuals
N-1, Rev. 2017, Declaration of Estimated Income Tax for Individuals