N-310: Multistate Compact Short Form Return (Revision 2020)
Hawaii · Hawaii DoTax · Used for tax years 2024, 2025, 2026
Hawaii Form N-310 is an optional short form income tax return under the Multistate Tax Compact. It reports gross sales of goods, services, and intangible property used in Hawaii and calculates tax at 0.5% of those sales.
Who files this form
Form N-310 is an optional short form, not a required return for everyone. You may elect to use it if:
- Your only activities in Hawaii consist of sales.
- Those activities do not include owning or renting real or tangible personal property.
- Your gross sales within Hawaii during the tax year do not exceed $100,000.
The election lets you report and pay tax at 0.5% of gross sales in or into Hawaii. Sales include goods, services, and intangible property used in Hawaii.
A partnership may use Form N-310 only if it meets all the partnership requirements printed on the form. These include the $100,000 sales limit, having only individual partners who are Hawaii nonresidents and independently qualify to use Form N-310, and having no partner with other Hawaii-source income. Each partner must provide a power of attorney and statement of residence, and the partnership must attach the required partner list.
What you'll need
Have the following information ready:
- Your tax year, name, address, Social Security number or federal employer identification number, and Hawaii Tax I.D. number. If you are an alien who was issued an IRS individual taxpayer identification number (ITIN), enter your ITIN.
- Your gross sales of goods, services, and intangible property used in Hawaii.
- The type of return you would otherwise be required to file.
- A check or money order for your payment, payable to HAWAII STATE TAX COLLECTOR.
For a partnership, each partner must provide the partnership with a power of attorney and a statement of residence. Attach a list of partners’ names, addresses, identification numbers, and each partner’s share of the partnership’s gross sales within Hawaii during the tax year.
How to file
- Print or type your tax year, identifying information, and address on Form N-310.
- Check the type of return you would otherwise be required to file.
- Enter gross sales of goods, services, and intangible property used in Hawaii on line 1. Multiply that amount by .005 on line 2, and enter the tax due on line 3.
- Sign the return. For a joint return, both the taxpayer and spouse must sign.
- Make your check or money order payable to HAWAII STATE TAX COLLECTOR and attach it to the front of the form where indicated.
The form directs you to mail or deliver the return and payment to:
HAWAII DEPARTMENT OF TAXATION
P. O. Box 1530
Honolulu, Hawaii 96806-1530
Partnerships must enter the partnership’s name, address, FEIN, and Hawaii Tax I.D. number; check the Partnership, Form N-20 box; compute the tax; and attach the required partner list. A general partner or LLC member must sign. If a receiver, trustee in bankruptcy, or assignee controls the organization’s property or business, that person must sign instead.
Common mistakes
- Missing a signature on a joint return: Both the taxpayer and spouse must sign. References to a spouse also include a civil union partner.
- Using Form N-310 for an ineligible partnership: A partnership cannot file this form if any partner has other Hawaii-source income. This includes income from multiple partnerships, even if the partnerships are related.
- Failing to attach payment as directed: Make the check or money order payable to HAWAII STATE TAX COLLECTOR and attach it to the front of Form N-310 where indicated.
Questions people ask
Is Form N-310 optional?
Yes. Eligible taxpayers may elect to use this short form to report and pay tax at 0.5% of gross sales in or into Hawaii.
What counts as sales?
Sales include goods, services, and intangible property used in Hawaii.
What return type should I check?
Check the return you would otherwise be required to file if you did not make this election. The form lists individual Forms N-11 and N-15, corporation Form N-30, fiduciary Form N-40, partnership Form N-20, and an “Other” option.
Do partners still need to file a Hawaii net income tax return?
The form states that a partnership’s filing of Form N-310 relieves its partners from filing a Hawaii net income tax return. The partnership must meet all the eligibility requirements printed on the form.
Do references to spouses include civil union partners?
Yes. The form states that references to “married” and “spouse” also refer to “in a civil union” and “civil union partner,” respectively.