The State of Hawaii requires that companies file for a state business tax extension, regardless of whether you owe additional state income taxes or expect a state tax refund.

To request a Hawaii tax extension, submit Form N-301 (Application for Automatic Extension of Time to File Hawaii Corporation Income Tax Return) to the Hawaii Department of Taxation. As long as the form is completed accurately and on-time, you will be granted an automatic six-month extension from the original filing deadline (typically March 15th).

It’s important to note that filing a Hawaii tax extension will not provide you with additional time to pay any tax balance due. The tax owed for that year must still be paid by the original filing deadline, or interest and payment penalties may apply.

For additional information, please visit the State of Hawaii Department of Taxation website .

File and Pay Taxes Online:
Hawaii Department of Taxation Electronic Services site (this link will take you to a site not managed by FileLater)


Print and Mail:
Hawaii State Tax Extension Form N-301 (Application for Automatic Extension of Time to File Hawaii Corporation Income Tax Return)

Or, Print and Mail:
Hawaii State Tax Extension Form N-100 (Application for Automatic Extension of Time to File Hawaii Return for a Partnership, Trust, or REMIC)

Make check or money order payable to: Hawaii State Tax Collector

Mail to:
Hawaii Department of Taxation
P.O. Box 1530
Honolulu, HI  96806-1530