N-756A: Information Statement Concerning the Enterprise Zone Tax Credit (Revision 2018)
Hawaii · Hawaii DoTax · Used for tax years 2024, 2025, 2026
Hawaii Form N-756A is an information statement furnished by a partnership, S corporation, estate, or trust to its partners, shareholders, or beneficiaries for the enterprise zone tax credit. It reports cycle-year information, income and payroll figures, and the member’s share of
Who files this form
Every partnership, S corporation, estate, or trust must prepare Form N-756A for each partner, shareholder, or beneficiary so the member can claim a share of the entity’s enterprise zone tax credit.
Members use the statement to complete Form N-756 and attach both forms, along with the required certification, to their tax return to claim their share of the credit.
What you'll need
- A copy of the certification issued by the Department of Business, Economic Development & Tourism.
- The entity’s name, address, and entity type, plus the tax year or fiscal-year dates.
- The member’s name and SSN or FEIN.
- The entity’s cycle year or years and the number of months in the taxable year attributable to each cycle year.
- The member’s share of the entity’s net income attributable to Hawaii, and the entity’s gross income within the zone and within Hawaii.
- The member’s share of unemployment insurance premiums paid for employees in Hawaii, and the entity’s payroll within the zone and within Hawaii.
To claim the credit, the member needs Form N-756, a copy of Form N-756A, and a copy of the certification to attach to the tax return.
How to file
Entities: Prepare a separate Form N-756A for each partner, shareholder, or beneficiary. Furnish the statement to the member and attach a copy of the certification issued by the Department of Business, Economic Development & Tourism.
Members: Use the statement to complete Form N-756. Attach Form N-756, a copy of Form N-756A, and a copy of the certification to the tax return you file.
The supplied form does not give a mailing address or e-filing directions. It refers readers to the instructions for Form N-756 for more information.
Common mistakes
- Leaving out required attachments: Members must attach Form N-756, a copy of Form N-756A, and a copy of the certification to their return.
- Missing the loss instruction: If Form N-756A, line 2a, shows a loss, enter zero on Form N-756, lines 2c and 3.
- Omitting cycle-year information: Enter the cycle years and related month counts from line 1 on Form N-756, Part II or III, whichever applies.
- Missing the line 6 notation: Enter the amount from Form N-756A, line 3e, on Form N-756, line 6, and write “From Form N-756A” on the dotted line next to line 6.
Questions people ask
Who prepares Form N-756A?
The partnership, S corporation, estate, or trust prepares a statement for each partner, shareholder, or beneficiary so the member can claim a share of the enterprise zone tax credit.
Is Form N-756A enough to claim the credit?
No. Members must use the statement to complete Form N-756 and attach Form N-756, a copy of Form N-756A, and a copy of the required certification to their tax return.
Where do I report the income amounts on Form N-756?
Include the amount from Form N-756A, line 2a, on Form N-756, line 2b. Include the amount from Form N-756A, line 2e, on Form N-756, line 2a. If Form N-756A, line 2a, is a loss, enter zero on Form N-756, lines 2c and 3.
How is the entity’s percentage of business within the zone calculated?
Divide the entity’s total gross income from trade or business within the zone on line 2b by its total gross income within Hawaii on line 2c. Enter the result on line 2d.
Where can I find more information?
Form N-756A directs readers to the instructions for Form N-756.