Hawaii Public Service Company Tax Form

Public Service Company Tax Form
Form U-6, Rev. 2023, Public Service Company Tax Return
Clear Form

STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM

U-6 PUBLIC SERVICE COMPANY TAX RETURN

(REV. 2023)

CALENDAR YEAR 

PRINT OR TYPE

U6_I 2023A 01 VID01

THIS SPACE FOR DATE RECEIVED STAMP

2024

Based on income for calendar year 2023 or fiscal year beginning on
________________ , 2023 and ending ________________ , 20 ___
(First year, Second year, and Final year return filers, see Instructions)
(NOTE: Do NOT use Form U-6 to calculate and/or
remit the counties’ share of the public service company tax.)

Name	

Date Business Began in Hawaii

DBA (if any)	

Hawaii Tax I.D. No.

Mailing Address (number and street)	

Federal Employer I.D. No.

City, State, and Postal/ZIP Code	

Amount paid with this return

	

$

CHECK BOX IF APPLICABLE:
First year	

Second year	

Final year	

Amended return	

Paying tax in installments

SECTION I - COMPUTATION OF ADJUSTED GROSS INCOME
GROSS INCOME FROM PRECEDING TAXABLE YEAR BEGINNING IN 2023
	 1	 Gross Income from Public Utility Business (describe fully from what sources received)
		
a	 (1) 	 Passenger Fares for Transportation Between Points on a
		
Scheduled Route By Land .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 1a(1)
			 (2) 	 Worthless Accounts Charged Off for Net Income Tax
		
Purposes (see Instructions).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	 1a(2)
		
(3)	 Adjusted Gross Income (line 1a(1) minus line 1a(2)) . . . . . . . . . . . . . . . . . . . . . . . . . . . 	
		
b	(1)	 Sales of Products or Services to Another Public Utility for
		
Resale to the Consumer .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 1b(1)
			 (2)	 Worthless Accounts Charged Off for Net Income Tax
		
Purposes (see Instructions).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 1b(2)
		
(3)	 Adjusted Gross Income (line 1b(1) minus line 1b(2)).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	
		
c	(1)	Sales of Telecommunication Services to a Person Defined in
		
Section 237-13(6)(D), HRS, for Resale to the Consumer.  .  .  .  .  .  .  . 	 1c(1)
			(2)	 Worthless Accounts Charged Off for Net Income Tax
		
Purposes (see Instructions).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 1c(2)
		(3)	 Adjusted Gross Income (line 1c(1) minus line 1c(2)) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	
		
d	 (1)			1d(1)
			 (2)	 Worthless Accounts Charged Off for Net Income Tax
		 Purposes (see Instructions).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 1d(2)
		
(3)	 Adjusted Gross Income (line 1d(1) minus line 1d(2)).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	

1a(3)

1b(3)

1c(3)

1d(3)

	2	Equipment Rentals Received (attach schedule and describe fully) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	

2

	 3	 Joint Facility Rentals Received .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	

3

	 4	 Non-Operating Income from Public Utility Business (attach schedule and describe fully).  .  .  .  .  .  .  .  .  .  .  .  .  	

4

	 5	 TOTAL ADJUSTED GROSS INCOME (add lines 1 through 4) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	

5

Please
Sign
Here

Paid
Preparer’s
Information

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 taxable year stated, pursuant to the Public Service Company Tax Law, Chapter 239, HRS.

†	

Signature of officer	

Date	

†

Title

	
Date	
Check if		
PTIN
Preparer’s Signature and
self-em		
†
Print
Preparer’s
Name 
		
ployed		

†

Federal

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

†

		
FORM U-6 (REV. 2023)
UTL1E3T4
ID NO 01

FORM U-6 (REV. 2023)	
Name as shown on return	

PAGE 2
Federal Employer Identification Number

U6_I 2023A 02 VID01

SECTION II — COMPUTATION OF TAX  (Line references are to lines on page 1.)  Note: Enter TOTAL TAX amount on page 1.
PART I. — FOR PUBLIC UTILITIES TAXED UNDER SECTION 239-5 (a), (b) and (c), HRS.

Note: A Public Utility taxed under section 239-5(a), HRS, must also attach to this return year-end balance sheets, income statements, and an
analysis of retained earnings for the utility and non-utility portions of the business.
	 A	 Line 5 less lines 1a(3), 1b(3),
and 1c(3).  .  .  .  .  .  .  .  .  .  .  .  .  	

x	 4.0%	 (fixed rate).  .  .  .  .  . TAX AMOUNT	

A

	 B	 Line 1a(3) .  .  .  .  .  .  .  .  .  .  .  .  . 	

x	 5.35%	 (fixed rate).  .  .  .  .  . TAX AMOUNT	

B

	 C	 Line 1b(3) .  .  .  .  .  .  .  .  .  .  .  .  . 	

x    .5 	%	 (fixed rate).  .  .  .  .  . TAX AMOUNT	

C

	 D	 Line 1c(3) .  .  .  .  .  .  .  .  .  .  .  .  . 	
x	 .5 %	 .  .  .  .  .  .  .  .  .  .  . TAX AMOUNT	
D
	
	 E	 TOTAL TAX (add lines A, B, C, and D) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . †	 E
	 F	 Nonrefundable Tax Credit - Credit for Lifeline Telephone Service
Subsidy (see Instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	F
	 G	 Balance (line E minus line F, but not less than zero).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	G
	 H	 Payment with Extension (attach Form N-755) (see Instructions) .  .  .  .  .  .  .  . 	H
	 I	 Tax Installment Payments (see Instructions).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	I
	 J	 Total Payments (add lines H and I) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	J
	 K	 TAX DUE (if line G is larger than J), enter AMOUNT OWED.  (if line G exceeds $100,000,
see Instructions, When Is the Tax Payable) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	K
	 L	 OVERPAYMENT (if line J is larger than line G), enter AMOUNT OVERPAID.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	L

PART II. — FOR PUBLIC UTILITIES TAXED ONLY UNDER SECTION 239-5(b), HRS.

TOTAL TAX (line 1a(3).  .  .  .  .  .  	
x	 5.35%	 (fixed rate)).  .  .  .  .  .  .  .  .  .  .  . †	
A
Payment with Extension (attach Form N-755) (see Instructions) .  .  .  .  .  .  .  . 	B
Tax Installment Payments (see Instructions).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	C
Total Payments (add lines B and C) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	D
TAX DUE (if line A is larger than line D), enter AMOUNT OWED.
(if line A exceeds $100,000, see Instructions, When Is the Tax Payable) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	E
	 F	 OVERPAYMENT (if line D is larger than line A), enter AMOUNT OVERPAID.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	F
	
	
	
	
	

A	
B	
C	
D	
E	

PART III. — FOR PUBLIC UTILITIES TAXED ONLY UNDER SECTION 239-5(c), HRS.
	 A	 Line 1b(3) .  .  .  .  .  .  .  .  .  .  .  .  . 	

x     .5 %
	 	 (fixed rate).  .  .  .  .  . TAX AMOUNT	

A

	 B	 Line 1c(3) .  .  .  .  .  .  .  .  .  .  .  .  . 	

x	 .5 %	 .  .  .  .  .  .  .  .  .  .  . TAX AMOUNT	

B

TOTAL TAX (add lines A and B).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  †	C
Payment with Extension (attach Form N-755) (see Instructions) .  .  .  .  .  .  .  . 	D
Tax Installment Payments (see Instructions).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	E
Total Payments (add lines D and E) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	F
TAX DUE (if line C is larger than line F), enter AMOUNT OWED.
(if line C exceeds $100,000, see Instructions, When Is the Tax Payable).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	G
	 H	 OVERPAYMENT (if line F is larger than line C), enter AMOUNT OVERPAID.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	H
	C	
	 D	
	 E	
	 F	
	 G	

		
FORM U-6 (REV. 2023)
UTL2E3T4
ID NO 01