Hawaii Hawaii S Corporation Agreement of Nonresident Shareholder
Extracted from PDF file 2023-hawaii-n-35-sch-ns.pdf, last modified October 2000Hawaii S Corporation Agreement of Nonresident Shareholder
Clear Form Schedule NS (Form N-35) (REV. 2018) STATE OF HAWAII DEPARTMENT OF TAXATION HAWAII S CORPORATION AGREEMENT OF NONRESIDENT SHAREHOLDER This agreement is to be attached to the S corporation’s return for the first year which the corporation is subject to the provisions of section 235-128(c), Hawaii Revised Statutes (HRS), with respect to the nonresident shareholder. Section 235-128(c), HRS, requires S corporations to timely file this agreement for each nonresident shareholder or to pay to the State an amount equal to the nonresident shareholder’s pro rata share of the S corporation’s income attributable to Hawaii multiplied by the highest marginal income tax rate for individuals. The S corporation is entitled to recover from a shareholder any such payment made on behalf of the shareholder. If the shares of the S corporation are jointly owned, each owner must execute a separate agreement. SHAREHOLDER S CORPORATION SSN/FEIN: FEIN: NAME: NAME: ADDRESS: ADDRESS: STATE OF RESIDENCE: NONRESIDENT SHAREHOLDER’S AGREEMENT I agree to file a Hawaii net income tax return and make timely payment of all taxes imposed by the State of Hawaii with respect to my share of the Hawaii income of the S corporation named above. I also agree to be subject to personal jurisdiction in the State of Hawaii for purposes of the collection of unpaid income tax, together with related interest and penalties. Taxpayer’s Signature Date This agreement is valid until revoked in writing by the nonresident shareholder. Schedule NS (Form N-35) N35SCHNS_I 2018A 01 VID01 ID NO 01
Schedule NS Form N-35, Rev. 2018, Hawaii S Corporation Agreement of Nonresident Shareholder
More about the Hawaii N-35 Sch. NS Corporate Income Tax Nonresident TY 2023
We last updated the Hawaii S Corporation Agreement of Nonresident Shareholder in February 2024, so this is the latest version of N-35 Sch. NS, fully updated for tax year 2023. You can download or print current or past-year PDFs of N-35 Sch. NS directly from TaxFormFinder. You can print other Hawaii tax forms here.
Related Hawaii Corporate 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 N-35 Sch. NS.
Form Code | Form Name |
---|---|
Form N-350 | Cesspool Upgrade, Conversion or Year Connection Income Tax Credit |
Form N-35 | S Corporation Income Tax Return (Rev. 2015) |
Form N-35 Sch. D | Capital Gains and Losses and Built-in Gains |
Form N-35 Sch. K1 | Shareholder's Share of Income, Credits, Deductions, etc |
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 N-35 Sch. NS from the Department of Taxation in February 2024.
N-35 Sch. NS is a Hawaii Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
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 N-35 Sch. NS
We have a total of twelve past-year versions of N-35 Sch. NS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Schedule NS Form N-35, Rev. 2018, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2018, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2018, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2018, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2018, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2018, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule AMD, Rev 2012, Explanation of Changes on Amended Return
Schedule AMD, Rev 2012, Explanation of Changes on Amended Return
Schedule NS Form N-35, Rev. 2013, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2013, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2004, Hawaii S Corporation Agreement of Nonresident Shareholder
Schedule NS Form N-35, Rev. 2004, Hawaii S Corporation Agreement of Nonresident Shareholder
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