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Hawaii Transient Accommodations Tax Annual Return
Extracted from PDF file 2023-hawaii-form-ta-2.pdf, last modified August 2016Transient Accommodations Tax Annual Return
Clear Form FORM TA-2 STATE OF HAWAII — DEPARTMENT OF TAXATION (Rev. 2022) ID NO 01 DO NOT WRITE IN THIS AREA TRANSIENT ACCOMMODATIONS TAX ANNUAL RETURN & RECONCILIATION 26 For Tax Years Ending After December 31, 2017 TA2_F 2022A 01 VID01 Place an “X” in this box ONLY if this is an AMENDED return TAX YEAR ENDING HAWAII TAX I.D. NO. NAME:____________________________________ Column b EXEMPTIONS/DEDUCTIONS (Explain on Reverse Side) Column c TAXABLE PROCEEDS (Column a minus Column b) 1. OAHU 1 2. MAUI, MOLOKAI, LANAI 2 3. HAWAII 3 4. KAUAI 4 PART II — TIMESHARE OCCUPANCY TAX TOTAL FAIR MARKET RENTAL VALUE 5. OAHU DISTRICT ....................................................................................................................... 5. 6. MAUI, MOLOKAI, LANAI DISTRICT .......................................................................................... 6. 7. HAWAII DISTRICT ..................................................................................................................... 7. 8. KAUAI DISTRICT ....................................................................................................................... 8. PART III — TAX COMPUTATION 9. 10. 11. PART IV — ADJUSTMENTS & RECONCILIATION • ATTACH CHECK OR MONEY ORDER HERE • PART I — TRANSIENT ACCOMMODATIONS TAX Column a DISTRICT GROSS RENTAL OR GROSS RENTAL PROCEEDS Last 4 digits of your FEIN or SSN TOTAL AMOUNT TAXABLE. Add Column c of lines 1 through 4 and lines 5 through 8. Enter result here (but not less than zero).........................................................................................................9. Tax Rate 10. x0.1025 TOTAL TAXES DUE. Multiply line 9 by line 10 and enter the result here. If you did not have any activity for the year, enter “0.00” here........................................................... 11. PENALTY 12. Amounts assessed during the year... INTEREST 13. TOTAL AMOUNT. 12. Add lines 11 and 12. ........................................................................... 13. 14. TOTAL PAYMENTS MADE LESS ANY REFUNDS RECEIVED FOR THE TAX YEAR............ 14. 15. CREDIT CLAIMED ON ORIGINAL ANNUAL RETURN (For Amended Return ONLY)............. 15. 16. NET PAYMENTS MADE. Line 14 minus line 15....................................................................... 16. 17. CREDIT TO BE REFUNDED. Line 16 minus line 13............................................................... 17. 18. ADDITIONAL TAXES DUE. Line 13 minus line 16 ................................................................. 18. 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. SIGNATURE TA21E3T4 TITLE DATE Continued on page 2 — Parts V, VI & VII MUST be completed DAYTIME PHONE NUMBER Form TA-2 (Rev. 2022) 26 FORM TA-2 (Rev. 2022) Name:___________________________________________________ Hawaii Tax I.D. No. Last 4 digits of your FEIN or SSN PART V — TOTAL AMOUNT DUE TA2_F 2022A 02 VID01 19. FOR LATE FILING ONLY TAX YEAR ENDING PENALTY INTEREST 19. 20. TOTAL AMOUNT DUE AND PAYABLE. Add lines 18 and 19.......................................................20. 21. PLEASE ENTER THE 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. Write “TA” the filing period, your Hawaii Tax I.D. No., and a daytime phone number on your check or money order. Mail to: HAWAII DEPARTMENT OF TAXATION, P.O. BOX 1425, HONOLULU, HI 968061425 or file and pay electronically at hitax.hawaii.gov. If you are NOT submitting a payment enter “0.00” here............................................................................................................................21. 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-2 Instructions. You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes. AMOUNT AMOUNT DISTRICT / ED CODE DISTRICT / ED CODE AMOUNT DISTRICT / ED CODE 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, Column b of the Transient Accommodations Tax Return: Description (HRS) ED Code Complimentary Accommodations (§237D-3(7))......100 Diplomats and Consular Officials (§237D-3(8)).......110 Federal or state subsidized lodging (§237D-3(5))..................................................120 Health care facilities defined in HRS§321-11(10) (§237D-3(1))..................................................130 AMOUNT AMOUNT DISTRICT / ED CODE 2110 2000.00 Description (HRS) ED Code Nonprofit Organization, Lodging provided by a (§237D-3(3))..................................................140 School Dormitories (§237D-3(2))........................150 Students — Full-time Post-secondary (§237D-3(6)).........160 Summer Employment (§237D-3(6))..............170 Description (HRS) ED Code Temporary Lodging Allowance for military (§237D-3(4))..................................................180 Working Fringe Benefit (§237D-3(7)).................190 PART VII — RECONCILIATION OF GROSS RENTAL OR GROSS RENTAL PROCEEDS 1. Gross rental or gross rental proceeds — Total of Part I, Column a, lines 1 through 4. (Note: Does NOT include general excise taxes visibly passed on or transient accommodations taxes visibly passed on.) 2. Total general excise taxes visibly passed on. 3. Add lines 1 and 2. This amount is your gross proceeds from furnishing transient accommodations that are reportable on line 13, column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49). TA22E3T4 ID NO 01 Form TA-2 Page 2 of 2 26
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2022
More about the Hawaii Form TA-2 Corporate Income Tax TY 2023
We last updated the Transient Accommodations Tax Annual Return in February 2024, so this is the latest version of Form TA-2, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form TA-2 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 Code | Form Name |
|---|---|
| Form N-342 | Renewable Energy Technologies Income Tax Credit |
| Form N-40 Sch. K1 | Beneficiary's Share of Income, Deductions, Credits, etc |
| Form A-6 | Tax Clearance Application |
| Form F-1 | Franchise Tax Return |
| Form N-301 | Application for Automatic Extension of Time to File Hawaii Corporation Income Tax Return |
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 TA-2 from the Department of Taxation in February 2024.
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 TA-2
We have a total of ten past-year versions of Form TA-2 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form TA-2
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2022
2022 Form TA-2
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2022
2021 Form TA-2
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2018
2020 Form TA-2
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2018
2019 Form TA-2
Form TA-1 Instructions, Rev 2019, How To Complete Your Periodic Transient Accommodations Tax Return (Form TA-1)
2018 Form TA-2
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2018
2017 Form TA-2
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2017
2016 Form TA-2
Form TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2016
2015 Form TA-2
Form TA-2, Rev. 2015, Transient Accommodations Annual Return & Reconciliation
2014 Form TA-2
Form TA-2, Rev. 2014, Transient Accommodations Annual Return & Reconciliation
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