N-30 Sch. P: Apportionment Formula (Form N-30) (Revision 2020)
Hawaii · Hawaii DoTax · Used for tax years 2024, 2025, 2026
Schedule P is the apportionment formula schedule attached to Hawaii’s Corporation Income Tax Return (Form N-30). It reports property, payroll, and sales within Hawaii compared with totals within and outside Hawaii, and calculates an average percentage to enter on Schedule O.
Who files this form
Every corporation doing business both within and outside Hawaii must complete Schedule P and file it with the Hawaii Corporation Income Tax Return, Form N-30.
For a combined unitary group, attach a worksheet showing the requested information for each member.
What you'll need
Have the following information ready:
- The exact corporate title and the income year ended.
- Property information for both total operations and Hawaii operations, including original costs, beginning- and end-of-year values, and net annual rent for leasehold interests and rented properties.
- Payroll amounts, including wages, salaries, commissions, officer compensation, and employee compensation included in the listed expense categories.
- Sales information for the categories listed on the form, including gross sales less returns and allowances.
Attach a schedule for other tangible assets. If filing for a combined unitary group, also attach a worksheet with the requested information for each member.
How to file
Complete Schedule P and attach it to Form N-30. The form directs you to read the separate instructions before completing the schedule.
Report the total amounts within and outside Hawaii in column (a), and the Hawaii amounts in column (b). Calculate each Hawaii percentage by dividing column (b) by column (a), and show percentages to five decimal places.
Add the factor percentages on line 4. For the average percentage on line 5, the form refers you to the instructions. Enter that average on both Schedule P, line 5, and Schedule O, line 24.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not file Schedule P by itself. It must be filed with Form N-30.
- Do not omit the member-by-member worksheet for a combined unitary group.
- Use original cost for the property factor, as directed on the form.
- For payroll entries marked “Compensation only,” include only compensation.
- Compute all percentages to five decimal places, shown as .00000%.
- Do not forget to enter the line 5 average percentage on Schedule O, line 24, too.
Questions people ask
What factors does Schedule P use?
The schedule has three factors: property, payroll, and sales.
How do I calculate the percentage within Hawaii?
Divide the Hawaii amount in column (b) by the total within and outside Hawaii in column (a). Compute all percentages to five decimal places.
How are leasehold interests and rented properties listed?
For both categories, the form specifies net annual rent multiplied by 8.
Where do I report the final average percentage?
Enter it on Schedule P, line 5, and Schedule O, line 24. The form directs you to the separate instructions for calculating the average.
Does a combined unitary group need an additional attachment?
Yes. Attach a worksheet showing the requested information for each member of the group.