N-110: Statement of Person Claiming Refund Due a Deceased Taxpayer (Revision 2018)
Hawaii · Hawaii DoTax · Used for tax years 2024, 2025, 2026
Hawaii Form N-110 is used to claim a tax refund on behalf of a deceased taxpayer. It identifies the deceased taxpayer and the claimant, records the claimant’s role, and includes a signed request and verification.
Who files this form
Use Form N-110 to claim a refund on behalf of a deceased taxpayer. You must file it unless either exception applies:
- You are the surviving spouse filing an original or amended joint return with the deceased taxpayer.
- You are a court-appointed or certified personal representative filing an original Form N-11 or N-15 for the deceased taxpayer, and you attach a court certificate showing your appointment to the return.
For this form, references to spouses also include civil union partners. A personal representative is the estate’s executor or administrator, as certified or appointed by the court.
What you'll need
Have the deceased taxpayer’s name, Social Security number, date of death, and tax year information ready. You will also need your name, Social Security number, and mailing address.
Depending on your claim, you may need:
- Line A, check reissuance: The refund check issued jointly in your name and your deceased spouse’s name, to return with Form N-110.
- Line B, personal representative: A copy of the court certificate showing your appointment. If already sent to the Department of Taxation, write “Certificate Previously Filed” at the bottom of Form N-110.
- Line C, other claimant: An authentic copy of the death certificate or a formal government notification informing the next of kin of the death. If already sent to the Department of Taxation, write “Proof of Death Previously Filed” at the bottom of Form N-110.
A copy of the deceased taxpayer’s will cannot serve as evidence that you are the personal representative.
How to file
Type or print the requested information and check only one box in Part I:
- A: You received a refund check in your name and your deceased spouse’s name and want it reissued. Return the joint-name check with Form N-110. A new check will be issued in your name and mailed to you.
- B: You are the court-appointed personal representative claiming a refund on an amended individual income tax return. Attach your court certificate unless it was previously filed, and use the required notation if it was.
- C: You are not a surviving spouse claiming a refund based on a joint return, and there is no court-appointed personal representative. State your relationship to the deceased taxpayer, complete lines 1 through 3 of Part II, and attach proof of death unless previously filed. Use the required notation if it was previously filed.
All filers must sign and date Part III.
The printed mailing address is:
Hawaii Department of Taxation
P. O. Box 3559
Honolulu, Hawaii 96811-3559
Common mistakes
- Checking more than one box: Check only one box in Part I.
- Skipping required parts: All filers must complete Part III. If you check line C, also complete Part II.
- Using a will as proof of appointment: A will is not accepted as evidence that you are the personal representative. Use the court certificate.
- Overlooking an appointed or expected representative: If you answer “Yes” to Part II, question 2(a) or 2(b), the personal representative must file for the refund.
- Answering “No” to Part II, question 3 without further evidence: No refund can be made until you submit a court certificate showing your appointment as personal representative or other evidence that state law entitles you to receive the refund.
- Using a P.O. box when home delivery is available: Enter a box number only if your post office does not deliver mail to your home.
- Abbreviating a foreign country’s name: Do not abbreviate the country name. Follow that country’s practice for entering the postal code.
Questions people ask
Do I need Form N-110 when filing a joint return with my deceased spouse?
No. A surviving spouse filing an original or amended joint return with the deceased taxpayer does not have to file Form N-110.
How do I get a joint-name refund check reissued in my name?
Check line A and return the check with Form N-110 to the Department of Taxation. A new check will be issued in your name and mailed to you.
What counts as proof of death for line C?
An authentic copy of the death certificate or a formal notification from the appropriate government office informing the next of kin of the death.
What if I already sent the required supporting document?
For line B, write “Certificate Previously Filed” at the bottom of Form N-110 if you already sent the court certificate. For line C, write “Proof of Death Previously Filed” if you already sent the proof of death.
Does having a will make me the personal representative for this form?
A will cannot be accepted as evidence of that status. For Form N-110, the personal representative is the executor or administrator certified or appointed by the court.