N-30: Corporation Income Tax Return (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Form N-30 is Hawaii’s Corporation Income Tax Return for 2025. It reports corporate income, deductions, Hawaii adjustments, tax credits and payments to calculate tax due or an overpayment.
What you'll need
Have your federal return available. Form N-30 directs you to use amounts from comparable federal return lines for lines 1–5 and 7–10, and the business activity code from federal Form 1120 or 1120A.
Depending on your entries, the form calls for these supporting documents:
- Capital gains and other gains or losses: Attach Hawaii Schedule D for line 6(a) and Hawaii Schedule D-1 for line 6(b).
- Tax credits: Use Schedule CR for refundable and nonrefundable credit totals.
- Hawaii adjustments: Attach schedules for Schedule J deductions and adjustments where requested, including the net operating loss deduction. Attach an explanation for casualty loss amortization.
- Amended return: Attach Schedule AMD.
- Consolidated return: Attach copies of Hawaii Forms N-303 and N-304 for each subsidiary.
- Look-back interest on completed long-term contracts: Attach federal Form 8697.
You will also need the corporation’s federal employer identification number, Hawaii tax identification number, and payment information for the tax-payment lines.
Common mistakes
- Missing a farming loss election statement: If the corporation has a farming net operating loss for the tax year and elects to forgo the carryback period, the form says to attach a statement making that election.
- Treating preparer discussion permission as Form N-848: The form warns that allowing the Department of Taxation to discuss the return with the listed preparer does not replace Form N-848.
- Overlooking the instruction referral for line 13: If adjusted tax liability on line 13 is zero or less, the form directs you to see the instructions.
Questions people ask
Can an overpayment be applied to next year’s estimated tax?
Yes. On the 2025 form, line 20(a) lets you designate an amount from line 19 to credit to 2026 estimated tax. Line 20(b) is for the amount you want refunded.
Where do estimated tax payments and extension payments go?
Enter 2025 estimated tax payments on line 16(b), including any Form N-288A withholdings. Enter payments made with an extension on line 16(c).
How do I identify an amended return?
Check the “AMENDED Return” box and attach Schedule AMD.
Who signs the return?
The form provides a signature line for an officer, along with spaces for the officer’s printed name, title, and date. It also has a separate paid preparer information section.