State of Hawaii
Business Income Tax Extensions

Hawaii Filing Due Date: Business tax returns are due by April 20 — or by the 20^th day of the 4^th month following the close of the taxable year (for fiscal year filers).

Extended Deadline with Hawaii Tax Extension: Hawaii offers a 6-month extension, which moves the filing deadline to October 20 (for calendar year filers).

Hawaii Tax Extension Form: To request a Hawaii extension, file Form N-301 by the original due date of your return. You can file Form N-301 by paper mail or by going online to Hawaii’s Electronic Services portal: www.ehawaii.gov/efile

Hawaii Extension Payment Requirement: An extension of time to file is not an extension of time to pay. 100% of your Hawaii tax liability must be paid by the original deadline in order to get an extension and avoid late fees. You can include an extension payment with Form N-301, or pay electronically via Hawaii Electronic Services: www.ehawaii.gov/efile