Sch. AMD: Explanation of Changes on Amended Return (Revision 2018)
Hawaii · Hawaii DoTax · Used for tax years 2024, 2025, 2026
Hawaii Schedule AMD explains changes reported on an amended tax return. It lists the affected forms or schedules, line references, amounts changed, and reasons for each change, and asks whether the IRS corrected the original federal return or the changes involve a net operating l
Who files this form
If you are filing an amended Hawaii tax return, use Schedule AMD to explain why you are amending it. Attach Schedule AMD to your amended return.
What you'll need
- Your amended tax return, completed with corrected amounts and signed and dated.
- Schedule AMD, with your name(s) and Social Security number(s) or Federal Employer Identification Number as shown on the amended return.
- All required forms, schedules, attachments, and any required payment for a complete tax return.
- Additional sheets if you need more room to explain your changes.
For a net operating loss (NOL) carryback, also attach:
- Individuals: A copy of your original federal income tax return for the loss year and a statement showing how you figured your NOL. You may use Schedule A of Form N-109 for that statement.
- Corporations: Copies of the first two pages of the corporation’s federal return for the loss year, forms or schedules from which the carryback results, and forms or schedules for items refigured in the carryback years. Form N-309 may be used to show the NOL carryback computation.
How to file
Attach Schedule AMD to your amended return. The form does not provide a mailing address or e-filing directions.
- Complete your amended return using the corrected amounts.
- Mark the “Amended Return” oval or checkbox at the top of the tax return. If none is provided, write “AMENDED” at the top of the first page.
- If you are applying an NOL carryback, also mark the “NOL Carryback” oval or checkbox. If none is provided, write “NOL CARRYBACK” at the top of the first page.
- On Schedule AMD, answer whether the IRS changed or corrected your original federal return and whether the change concerns an NOL carryback.
- For each change, enter the form or schedule, line number, amount of the change, and reason. Explain the lines where the change originates and any significant computations. Attach extra sheets if needed.
- Sign and date the amended return, and include all required forms, schedules, attachments, and any required payment.
Common mistakes
- Leaving the amended return unsigned. The form warns that your amended return is not valid unless you sign it. Date it as well.
- Not identifying the return as amended. Mark the appropriate oval or checkbox, or write “AMENDED” at the top of the first page if none is provided.
- Missing the NOL carryback label when applicable. Mark the appropriate oval or checkbox, or write “NOL CARRYBACK” if none is provided.
- Omitting required attachments or payment. Include everything required for a complete tax return, including the specified supporting documents for an NOL carryback.
- Not explaining each change. Provide the form or schedule and line reference, amount of change, and reason. Add sheets if you need more space.
Questions people ask
What is Schedule AMD used for?
It explains why you are submitting an amended return. Attach it to that return.
What if my tax return has no “Amended Return” checkbox?
Write “AMENDED” at the top of the first page of the amended return.
What details should I give for each change?
Enter the form or schedule, line number, amount of the change, and reason. Explain lines where the change originates and any significant computations.
Can I use extra pages to explain my changes?
Yes. Attach additional sheets if you need more space.
Do I need to say whether the IRS changed my federal return?
Yes. Question 1 asks whether your original federal return has been changed or corrected by the IRS. Check “Yes” or “No.”