![]() I can share with you that Expedia recently was sued and judgement was granted for $330 million dollars for all the tax they collected from their customers but never turned that tax money over to the State. However, it was certainly a way for Airbnb to show the state that they could collect a tax, and be upfront about it with their records. Which is in no way equal to the 9.25% Hawaii Accommodation Tax that is calculated/collected by each hotel and bed/breakfast home. Yes, Airbnb is collecting a tax from each guest who books with a Hawaii host which is listed in their detailed pricing summary in the confirmed booking email, but its only being collected as $1. We last updated Hawaii Form TA-2 from the Department of Taxation in March 2022.Aloha my fellow Kama'aina. Hawaii usually releases forms for the current tax year between January and April. TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.Īpplication for Automatic Extension of Time to File Hawaii Corporation Income Tax Return Tax ReturnĬarryover of Tax Credit (Rev. You can print other Hawaii tax forms here. You can download or print current or past-year PDFs of Form TA-2 directly from TaxFormFinder. So this is the latest version of Form TA-2, fully updated for tax year 2021. We last updated the Transient Accommodations Tax Annual Return in March 2022, Reportable on line 13, column c of your General Excise/Use Tax Annual Return & Reconciliation (Form G-49).Įxtracted from PDF file 2021-hawaii-form-ta-2.pdf, last modified August 2016 This amount is your gross proceeds from furnishing transient accommodations that are ![]() Total general excise taxes visibly passed on.ģ. General excise taxes visibly passed on or transient accommodations taxes visibly passed on.)Ģ. Gross rental or gross rental proceeds - Total of Part I, column (a), lines 1 through 4. PART VII - RECONCILIATION OF GROSS RENTAL OR GROSS RENTAL PROCEEDSġ. Nonprofit Organization, Lodging provided by a Health care facilities defined in HRS§321-11(10) Taxpayer AĮnters the following to justify the deduction entered in Part I, Line 2, Column b of the Transient Accommodations Tax Return:Ĭomplimentary Accommodations (§237D-3(7)).100ĭiplomats and Consular Officials (§237D-3(8)).110 Enter your total amount of the exemption/deduction claimed for that District and ED Code.Įxample: Taxpayer A received gross rental proceeds of $2,000.00 from the Consul General of the Philippines for lodging on Maui. For the ED Code please see the list of codes below and enter the corresponding Exemption/Deduction code.ģ. For the “DISTRICT” column, enter the number that represents the Tax District from which the income was earned.ġ = Oahu 2 = Maui 3 = Hawaii and 4 = KauaiĢ. (See Instructions).Īdditional Instructions for Exemptions/Deductions (ED)įor each exemptions/deductions you have claimed, enter:ġ. Include the total deductions claimed from any attachments in this total. If more space is needed,Īttach a schedule. Grand Total of Exemptions and Deductions - Add the amounts above in Part VI and enter here. You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes. Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your transient accommodations tax return. PART VI - SCHEDULE OF EXEMPTIONS/DEDUCTIONS If youĪre NOT submitting a payment with this return, please enter “0.00” here.21. HONOLULU, HI 96804-2430 or file and pay electronically at /eservices/. Mail to: HAWAII DEPARTMENT OF TAXATION, P.O. Write “TA,” the filing period, your Hawaii Tax I.D. Payable to “HAWAII STATE TAX COLLECTOR” in U.S. IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.Ĭontinued on page 2 - Parts V, VI & VII MUST be completedĢ0. Transient Accommodations Tax Laws, and the rules issued thereunder. 18.ĭECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has beenĮxamined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the CREDIT CLAIMED ON ORIGINAL ANNUAL RETURN (For Amended Return ONLY). TOTAL PAYMENTS MADE LESS ANY REFUNDS RECEIVED FOR THE TAX YEAR. Not have any activity for the year, enter “0.00” here. If you didĮnter result here (but not less than zero).9. Multiply Line 9 by Line 10 and enter the result here. Add Column c of lines 1 thru 4 and lines 5 thru 8. Place an “X” in this box ONLY if this is an AMENDED returnĥ. Transient Accommodations Tax Annual Returnįorm TA-2, Transient Accommodations Tax Annual Return and Reconciliation, Rev 2018Clear Formįor Tax Years Ending After December 31, 2017
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