Hawaii Corporation & LLC Filing Requirements

Disclaimer

SmallBiZ.com is not associated in any way, either directly or indirectly with any local, state, or federal governmental agency. Below is the state governmental agency info which handles corporation filings. You can download any of the state's filing forms for free directly from the state's website and do not have to use SmallBiZ.com to file them with the state. For more information, see the SmallBiZ Filing Service.

We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Department of Commerce and Consumer Affairs
Business Registration Division
King Kalakaua Building
335 Merchant Street, Rm 201

Honolulu, HI 96813
(808) 586-2744

FAX: (808) 586-2733

http://hawaii.gov/dcca/breg

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

State of Hawaii Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259

(808) 587-4242
www.state.hi.us/tax/tax.html

Hawaii State Statutes

To research the State Statutes for Hawaii Corporations and Partnerships, click here.

To research the State Statutes for Hawaii LLCs, click here.

To see a listing of the Hawaii Revised Statutes pertaining to businesses, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

 

Corporations 

 

Annual Filing Requirements

 

Annual Reports

Fee:

Domestic and foreign corporations must file an annual report with the Department of Commerce and Consumer Affairs with a fee of $15 (Domestic) or $25 (Foreign).

 

Forms:

Form D1 - Domestic Profit Corporation Annual Report
Form  P1 - Domestic Professional Corporation Annual Report

Annual Report E-file - E-file Annual Report Online

 

Due Date:

 

Annual Report is due by the last day of the calendar quarter the company was incorporated in, either by March 31, June 30, September 30, or December 31.

 

Corporation Tax Returns

Tax:

The income tax rates for corporations are 4.4% of the first $25,000 of taxable income, 5.4% for taxable income between $25,000 and $100,000, and on all taxable income over $100,000, the rate is 6.4%.

 

Forms:

Form N-30 - Corporation 2010 Income Tax form (instructions)

Form N-35 - S Corporation 2010 Income Tax form (instructions)
Other Forms - Alphabetical Tax Forms List (2006-2010)

 

Due Date:

 

Tax returns must be filed on or before the 20th day of the 4th month following the close of the taxable year, or April 20th for calendar year filing.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

Domestic LLCs must file an annual report with the Department of Commerce and Consumer Affairs with a fee of $15. New LLCs are not required to file in their first quarter of organization.

 

Forms:

Form C-5 - Domestic LLC Annual Report

 

Due Date:

Annual Report is due by the last day of the calendar quarter the company was incorporated in, either by March 31, June 30, September 30, or December 31.

 

LLC Tax Returns

Tax:

Unless the LLC opts to be treated as a corporation for tax purposes, LLCs are taxed the same way as partnerships. The income tax rates are 4.4% of the first $25,000 of taxable income, 5.4% for taxable income between $25,000 and $100,000, and on all taxable income over $100,000, the rate is 6.4%.

 

Forms:

Form N-20 - Partnership 2010 Return of Income Form (instructions)

Form N-30 - Corporation 2010 Income Tax form (instructions)
Other Forms - Other Tax Forms (2006-2010)

 

Due Date:

Tax returns must be filed on or before the 20th day of the 4th month following the close of the taxable year, or April 20th for calendar year filing.