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Incorporator Research Center | State Filing Requirements Center
Hawaii Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 8, 2009
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
Honolulu, HI 96813
(808) 586-2744
FAX: (808) 586-2733
http://www.hawaii.gov/dcca/areas/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.
Annual Filing Requirements
Annual Reports
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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).
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Forms: |
Form D1 - Domestic Profit Corporation Annual Report
Form P1 - Domestic Professional Corporation Annual Report
Annual Report E-file - E-file Annual Report Online |
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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
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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%.
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Forms: |
Form N-30 - Corporation 2008 Income Tax form (instructions)
Form N-35 - S Corporation 2008 Income Tax form (instructions)
Other Forms - Alphabetical Tax Forms List (2004-2008) |
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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
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Fee: |
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Forms: |
Form C-5 - Domestic LLC Annual Report
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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
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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%.
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Forms: |
Form N-20 - Partnership 2008 Return of Income Form (instructions)
Form N-30 - Corporation 2008 Income Tax form (instructions)
Other Forms - Other Tax Forms (2004-2008)
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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. |
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