N-20: Partnership Tax Return (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Form N-20 is Hawaii's Partnership Return of Income for 2025. It reports partnership income, deductions, Hawaii tax adjustments, and partners' shares of income, deductions, and credits, along with applicable taxes, withholding, and payments.
What you'll need
Have the partnership’s name, mailing address, federal employer identification number, Hawaii tax identification number, and principal business activity ready.
You will also need:
- Federal Form 1065: The form asks for its business code and amounts from comparable lines for N-20 lines 1 through 9.
- Payment information: Include 2025 estimated tax payments from Forms N-201V and N-288A, plus payments made with an extension.
- Applicable schedules and attachments: These include Schedule AMD for an amended return, Schedule PTE for an electing pass-through entity, and Schedule NP for nonresident withholding distributed to nonresident partners.
Depending on the items reported, the form also calls for federal Schedule F for farm income, federal Form 8825 for rental real estate income, federal Form 4562 for the section 179 deduction, Schedule D-1 for section 1231 gains or losses, and supporting schedules for specified adjustments, income, expenses, and deductions. Attach the credit forms identified next to any applicable tax credits.
Common mistakes
- Leaving out required attachments: The form reminds amended filers to attach Schedule AMD and electing pass-through entities to attach Schedule PTE.
- Treating preparer discussion permission as a power of attorney: The form states that this designation does not replace Form N-848, Power of Attorney.
Questions people ask
Which federal return supplies the amounts for lines 1 through 9?
Use amounts from the comparable lines on federal Form 1065. N-20 then provides separate lines for Hawaii additions and deductions.
Can an overpayment be applied to next year’s estimated tax?
Yes. On the 2025 return, line 23 lets you specify an amount to credit to 2026 estimated tax and an amount to refund.
How do I identify an amended return?
Check the “Amended Return” box in item E and attach Schedule AMD.
Can I let the Department of Taxation discuss the return with my preparer?
Yes. The signature area includes a Yes/No choice for permission to discuss the return with the listed preparer. This designation does not replace Form N-848, Power of Attorney.