Hawaii Business Tax Extension

Hawaii Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary / Estate / Trust

Your Extension Is Active – Time to File

Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Hawaii business return. Upfront pricing, secure document upload, no surprises.

Connect with a TaxPro →
Hawaii Quick Reference
LLC / Partnership • Business Tax Extension
State Hawaii (HI)
Entity Type LLC / Partnership
Extension ✓ Auto with Federal
Federal Form IRS Form 7004
State Form Form N-201V (payment only)
Original Deadline April 20, 2026
Extended Deadline October 20, 2026

Hawaii Business Tax Extension – LLC / Partnership

Form N-201V  •  LLC / Partnership
Original deadline: April 20, 2026 Extended to: October 20, 2026 Extension: 6 months automatic

Hawaii LLC & Partnership Tax Extension

Hawaii LLCs and partnerships file state tax returns with the Hawaii Department of Taxation. Hawaii offers one of the most straightforward extension processes in the country–a full 6-month automatic extension applies to all LLCs and partnerships with no application, no form submission, and no federal extension required.

Original Deadline April 20, 2026
Extended Deadline October 20, 2026
Tax Still Due April 20 – Hawaii’s automatic extension covers only your filing deadline. Any Hawaii LLC or partnership tax owed must be paid by April 20, 2026 (April 20 falls on a Sunday) to avoid a 5% monthly penalty up to the 25% maximum.

How the Extension Works

Hawaii automatically grants a 6-month filing extension to LLCs and partnerships–no form, no federal extension approval, and no state application needed. The original April 20 due date shifts to April 20, 2026 because it falls on a Sunday. If Hawaii tax is owed, pay by April 20, 2026 using Form N-201V or electronically through Hawaii Tax Online. Mail payments to: Hawaii Department of Taxation, Attn: Payment Section, P.O. Box 1530, Honolulu, HI 96806-1530. File the completed return by October 20, 2026.

Hawaii’s pass-through taxation means LLC and partnership income flows to members and partners who are taxed at the individual level on their Hawaii returns. Members and partners with Hawaii-source income should plan their individual estimated payments accordingly.

Best Practices

  • No action is needed to receive your Hawaii extension–it is granted automatically through October 20, 2026.
  • Pay any Hawaii LLC or partnership tax owed by April 20, 2026 using Form N-201V or online through Hawaii Tax Online.
  • Use Hawaii Tax Online for electronic payment–faster, confirmed, and paperless.
  • File your completed Hawaii LLC or partnership return by October 20, 2026.

Working with a Tax Professional

LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Hawaii return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Hawaii return by October 20, 2026

Connect with a TaxPro →

How to Pay

Hawaii requires online payment for tax amounts of $750 or more. Submit electronically via the Hawaii Online Tax Extension Payment portal. For amounts under $750, complete Form N-201V and mail with your payment.

Online – Required $750+

Hawaii Online Payment Portal

Submit electronically through the Hawaii Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form N-201V by Check

Download Form N-201V and mail with your check or money order. Include your EIN and tax year on the check.

Hawaii Department of Taxation
Attn: Payment Section
P.O. Box 1530, Honolulu, HI 96806-1530

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the tax owed for each month the failure continues, up to 25%
Failure to PayUp to 25% of the underpayment

LLC / Partnership Quick Reference

State AbbreviationHI
Entity TypeLLC / Partnership
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 20, 2026
Extended Filing DeadlineOctober 20, 2026
Payment DueApril 20, 2026 (100% of tax owed)
Payment FormForm N-201V
Online PaymentHawaii Online Tax Extension Payment
State AgencyHawaii Department of Taxation
Failure to File Penalty5% of the tax owed for each month the failure continues, up to 25%
Failure to Pay PenaltyUp to 25% of the underpayment

Hawaii Business Tax Extension – S Corporation

Form N-201V  •  S Corporation
Original deadline: April 20, 2026 Extended to: October 20, 2026 Extension: 6 months automatic

Hawaii S Corporation Tax Extension

Hawaii S corporations file state income tax returns with the Hawaii Department of Taxation. Hawaii eliminates extension paperwork entirely–every S corporation receives an automatic 6-month filing extension with no forms to file and no federal extension required as a prerequisite.

Original Deadline April 20, 2026
Extended Deadline October 20, 2026
S Corp Tax Due April 20 – Hawaii’s automatic extension covers your filing date only. Any Hawaii S corporation tax owed must be paid by April 20, 2026–failure to pay by this date results in a 5% monthly penalty capped at 25%.

How the Extension Works

Hawaii’s automatic extension is in place for all S corporations–no application, no form submission, and no federal extension approval required. The April 20 original due date shifts one day to April 20, 2026 because April 20 falls on a Sunday. If Hawaii S corporation tax is owed, submit payment by April 20, 2026 using Form N-201V or through Hawaii Tax Online. Your S corporation return is then due October 20, 2026.

Hawaii recognizes the federal S corporation election for pass-through treatment. S corporation shareholders with Hawaii residency must report their pro-rata share of Hawaii S corporation income on their individual Hawaii returns. Nonresident shareholder withholding may also apply.

Best Practices

  • Hawaii automatically extends your S corporation return to October 20, 2026–no form filing or federal extension required.
  • Pay any Hawaii S corporation tax owed by April 20, 2026 using Form N-201V or online through Hawaii Tax Online.
  • Make payments electronically through Hawaii Tax Online for speed and a confirmed digital record.
  • File your completed Hawaii S corporation return by October 20, 2026.

Working with a Tax Professional

S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Hawaii return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Hawaii return by October 20, 2026

Connect with a TaxPro →

How to Pay

Hawaii requires online payment for tax amounts of $750 or more. Submit electronically via the Hawaii Online Tax Extension Payment portal. For amounts under $750, complete Form N-201V and mail with your payment.

Online – Required $750+

Hawaii Online Payment Portal

Submit electronically through the Hawaii Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form N-201V by Check

Download Form N-201V and mail with your check or money order. Include your EIN and tax year on the check.

Hawaii Department of Taxation
Attn: Payment Section
P.O. Box 1530, Honolulu, HI 96806-1530

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the tax owed for each month the failure continues, up to 25%
Failure to PayUp to 25% of the underpayment

S Corporation Quick Reference

State AbbreviationHI
Entity TypeS Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 20, 2026
Extended Filing DeadlineOctober 20, 2026
Payment DueApril 20, 2026 (100% of tax owed)
Payment FormForm N-201V
Online PaymentHawaii Online Tax Extension Payment
State AgencyHawaii Department of Taxation
Failure to File Penalty5% of the tax owed for each month the failure continues, up to 25%
Failure to Pay PenaltyUp to 25% of the underpayment

Hawaii Business Tax Extension – C Corporation

Form N-201V  •  C Corporation
Original deadline: April 20, 2026 Extended to: October 20, 2026 Extension: 6 months automatic

Hawaii C Corporation Tax Extension

Hawaii C corporations are subject to Hawaii corporate income tax, administered by the Hawaii Department of Taxation. Hawaii’s extension process is fully automatic–all C corporations receive a 6-month filing extension without any application. Note Hawaii’s unique due date: C corporation returns are originally due on the 20th of the month, not the 15th.

Original Deadline April 20, 2026
Extended Deadline October 20, 2026
Corporate Tax Due April 20 – Hawaii C corporations have a unique due date–the 20th of the month rather than the 15th. Any Hawaii corporate income tax owed must be paid by April 20, 2026 to avoid the 5% monthly failure-to-pay penalty.

How the Extension Works

Hawaii C corporations automatically receive a 6-month filing extension–no state form and no federal extension are required to activate it. The original due date for Hawaii C corporations is April 20, 2026, and the extended deadline is October 20, 2026. Pay any Hawaii corporate income tax owed by April 20, 2026 using Form N-201V or through Hawaii Tax Online. Mail payments to: Hawaii Department of Taxation, Attn: Payment Section, P.O. Box 1530, Honolulu, HI 96806-1530.

Hawaii imposes corporate income tax at graduated rates from 4.4% to 6.4% of Hawaii net income. Hawaii uses a three-factor apportionment formula (sales, property, payroll) to determine taxable Hawaii income for multistate corporations.

Best Practices

  • No extension form is required–Hawaii automatically extends your C corporation return to October 20, 2026.
  • Mark April 20 on your calendar–Hawaii’s C corporation due date is five days later than the standard federal April 15 deadline.
  • Pay Hawaii corporate income tax by April 20, 2026 using Form N-201V or through Hawaii Tax Online.
  • File your completed Hawaii C corporation return by October 20, 2026.

Working with a Tax Professional

C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Hawaii return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Hawaii return by October 20, 2026

Connect with a TaxPro →

How to Pay

Hawaii requires online payment for tax amounts of $750 or more. Submit electronically via the Hawaii Online Tax Extension Payment portal. For amounts under $750, complete Form N-201V and mail with your payment.

Online – Required $750+

Hawaii Online Payment Portal

Submit electronically through the Hawaii Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form N-201V by Check

Download Form N-201V and mail with your check or money order. Include your EIN and tax year on the check.

Hawaii Department of Taxation
Attn: Payment Section
P.O. Box 1530, Honolulu, HI 96806-1530

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the tax owed for each month the failure continues, up to 25%
Failure to PayUp to 25% of the underpayment

C Corporation Quick Reference

State AbbreviationHI
Entity TypeC Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 20, 2026
Extended Filing DeadlineOctober 20, 2026
Payment DueApril 20, 2026 (100% of tax owed)
Payment FormForm N-201V
Online PaymentHawaii Online Tax Extension Payment
State AgencyHawaii Department of Taxation
Failure to File Penalty5% of the tax owed for each month the failure continues, up to 25%
Failure to Pay PenaltyUp to 25% of the underpayment

Hawaii Business Tax Extension – Fiduciary / Estate / Trust

Form N-201V  •  Fiduciary / Estate / Trust
Original deadline: April 20, 2026 Extended to: October 20, 2026 Extension: 6 months automatic

Hawaii Fiduciary Tax Extension

Hawaii estates and trusts are subject to state fiduciary income tax, administered by the Hawaii Department of Taxation. Like other Hawaii business entities, fiduciaries receive an automatic 6-month filing extension with no application or federal extension required–the original April 20 due date extends automatically to October 20, 2026.

Original Deadline April 20, 2026
Extended Deadline October 20, 2026
Fiduciary Tax Due April 20 – Hawaii fiduciary returns, like C corporation returns, are originally due on the 20th rather than the 15th. Any Hawaii fiduciary income tax owed must be paid by April 20, 2026–the extension does not defer your payment obligation.

How the Extension Works

Hawaii fiduciaries automatically receive a 6-month filing extension–no form filing or federal extension approval is needed to activate it. The original due date is April 20, 2026, and the extended filing deadline is October 20, 2026. If fiduciary income tax is owed, remit by April 20, 2026 using Form N-201V or pay online through Hawaii Tax Online. Mail payments to: Hawaii Department of Taxation, Attn: Payment Section, P.O. Box 1530, Honolulu, HI 96806-1530.

Hawaii fiduciary returns are filed on Form N-40. If the estate or trust has beneficiaries who are Hawaii residents, their share of income must be reported on their individual Hawaii returns. Consult a Hawaii-licensed tax professional for guidance on income allocation and nonresident withholding requirements.

Best Practices

  • No action is required–Hawaii automatically extends your fiduciary return to October 20, 2026.
  • Note Hawaii’s April 20 original due date–five days later than the April 15 deadline most fiduciaries expect.
  • Pay Hawaii fiduciary income tax by April 20, 2026 using Form N-201V or through Hawaii Tax Online.
  • File your completed Hawaii fiduciary return (Form N-40) by October 20, 2026.

Working with a Tax Professional

Fiduciary / Estate / Trust returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Hawaii return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Hawaii return by October 20, 2026

Connect with a TaxPro →

How to Pay

Hawaii requires online payment for tax amounts of $750 or more. Submit electronically via the Hawaii Online Tax Extension Payment portal. For amounts under $750, complete Form N-201V and mail with your payment.

Online – Required $750+

Hawaii Online Payment Portal

Submit electronically through the Hawaii Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form N-201V by Check

Download Form N-201V and mail with your check or money order. Include your EIN and tax year on the check.

Hawaii Department of Taxation
Attn: Payment Section
P.O. Box 1530, Honolulu, HI 96806-1530

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the tax owed for each month the failure continues, up to 25%
Failure to PayUp to 25% of the underpayment

Fiduciary / Estate / Trust Quick Reference

State AbbreviationHI
Entity TypeFiduciary / Estate / Trust
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 20, 2026
Extended Filing DeadlineOctober 20, 2026
Payment DueApril 20, 2026 (100% of tax owed)
Payment FormForm N-201V
Online PaymentHawaii Online Tax Extension Payment
State AgencyHawaii Department of Taxation
Failure to File Penalty5% of the tax owed for each month the failure continues, up to 25%
Failure to Pay PenaltyUp to 25% of the underpayment

Extended? Your Hawaii Business Return Deadline Is Coming Up.

Work with a U.S.-based CPA or Enrolled Agent who knows Hawaii business taxes – secure upload, upfront pricing, and on-time filing.

Connect with a TaxPro →