PDF document

- 1 -

                               STATE OF HAWAII
              DEPARTMENT OF TAXATION

              General Information 

             and Key From Image Speciﬁcations 

                                               for 

             Schedule O (Form N-30) (Rev. 2008)

             Contact Information                   Hawaii Software Vendor Website 
                                                   Address: 
      Hawaii Department of Taxation               www.hawaii.gov/tax/vendor/vendor.htm 
             Technical Section                   
      Attn: Alexis Shiohira, Forms Coordinator 
      830 Punchbowl Street, Rm 126 
             Honolulu, Hawaii 96813 
              
             Telephone: (808) 587-1577 
             Fax: (808) 587-1584 
      E-mail:  Tax.Technical.Section@hawaii.gov

Note: Reproduced forms must meet the requirements as established in this document and our current Forms Reproduction 
      Policy.

- 2 -

Page 2 Schedule O (Form N-30) (Rev. 2008)
General Information and Key From Image Speciﬁcations

Schedule O (Form N-30) (Rev. 2008)
General Information and Key From Image Speciﬁcations
This document provides software vendors with the Substitute KFI forms MUST meet the requirements
requirements for reproducing Schedule O (Form N-30). as established in this document and our current Forms
Schedule O (Form N-30) requires manually keying data Reproduction Policy, and be approved prior to release or
from the image or KFI. A 1D barcode must be present on distribution.
each page of the form.
The form must be an exact replica of the ofﬁcial version
of the form with respect to layout, data dots, shading and
content.

GENERAL INFORMATION
1. Substitute Form are no spelling errors, incorrect or missing words,
missing lines, etc.
• Photocopies of the form must not be submitted to
the Department for processing. This will distort the • 1 test sample is required to be submitted for
1D barcode. testing of the barcodes and must be an original.
Photocopies, fax submissions, etc. will not be
2. Paper and Ink accepted.
• The paper size is 8.5 inches by 11 inches, the • It will require 1 to 2 weeks, upon receipt by the
same size as the Department’s original form. The Department, to verify the accuracy of the submitted
paper weight must be at least 20 pound white bond sample.
and the page orientation is portrait.
• Approval of the facsimile must be obtained from the
• Black ink should be used in printing the text on the Department prior to ﬁling.
form and the variable data.
3. Testing and Approval of the KFI Form

• A review of the form will be done based on
processing speciﬁcations. It is assumed that there

KEY FROM IMAGE (KFI) SPECIFICATIONS
1. Layout Page 2:
7/8 inch from top edge of form and 1/2 inch from left
• The form must be an exact replica of the ofﬁcial
edge of form
Schedule O (Form N-30) with respect to layout, data
dots, shading, and content. • Height of the barcode is .5 inch.
2. Hawaii Vendor I.D. Number • Length of the barcode is approximately 2 inches.
• Print your 2-digit Hawaii Vendor I.D. Number • Density of narrow bar width is set to 20 mils with
preceded with “ID NO” label at top middle of the form resolution set to 300 dpi.
for each page. Exact placement is not required. • Narrow to Wide Ratio is set to 2.
• See Appendix A for your Hawaii Vendor I.D. Number. • A ¼ inch minimum clearance (blank space) must
If your company is not listed, please contact the surround the barcode with the exception of the text
Forms Coordinator. required to be printed underneath the barcode.
4. Barcode • DO NOT stretch the barcode image.
• A 1-D barcode is speciﬁc to the form. The property • The required barcode is CDT081 for page 1:
of the 1-D symbology barcode uses 3 of 9 (Code
39).
• Placement of the barcode is as follows:
Page 1:
1-3/16 inch from top edge of form and 1/2 inch from
CDT081
left edge of form

- 3 -

Schedule O (Form N-30) (Rev. 2008)                                                         Page 3
General Information and Key From Image Speciﬁcations

The required barcode is CDT082 for page 2:          •	Use of the Department of Taxation’s JPEG ﬁle of 
                                                      the barcode is preferable.  The JPEG ﬁles can be 
                                                      found at our software vendor website.
                                                    •	DO NOT use Windows Metaﬁle Format (wmf).  
                                                      This format causes a very low read rate by the 
 CDT082                                               Department’s IBML scanners.
 
The barcode includes the form number code (CD), 
type of form (T), form year (08), and page number 
(1) or (2).  There are no hyphens.

- 4 -

[THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]

- 5 -

Appendix A
(Rev. 9/9/2008) HAWAII VENDOR ID NUMBER
Appendix A
HAWAII VENDOR I.D. NUMBER

HI Vendor HI Vendor
Company Company
I.D. No. I.D. No.

2nd Story Software, Inc. 90 Jackson Hewitt Tax Service 55

Aatrix Software, Inc. 11 Liberty Tax Service 54

AccountantsWorld 18 MasterTax 57

ACOM Solutions, Inc. 34 Nelco 56

ADP Taxware 33 Oishi Property Management 64

ADP, Inc. 21 On-Line Taxes, Inc. 68

Advanced Micro Solutions 29 Paciﬁc Data Services, Inc. 63

Advantage Payroll 28 Paychex, Inc. 62

AME Software Products, Inc. 36 Payroll Tax People LLC 61

ATX II, LLC 10 Petz Enterprises, Inc. 59

Business Software, Inc. 22 PrimePay, Inc. 67

CBIZ – Century Business Services26 Rhodes Computer Services, Inc. 60

CCH Incorporated (CA) 16 Sage Software 23

CCH Incorporated (IL) 17 STF Services Corporation 70

CCH Incorporated (KS) 15 Tax$imple, Inc. 74

Ceridian 27 TaxSation, Inc. 71

Condominium Rentals Hawaii 32 Taxware Systems Inc. 73

CORPTax, LLC 25 TaxWorks LLC 75

CS Professional Suite 20 Thomson Tax & Accounting 65

Data Technology Group 24 TriTech Software Development 77

Destination Resorts Hawaii 39 Trust Tax Services of America (TTSOA)78

Drake Software 30 Universal Tax Systems, Inc. 79

H&R Block 40 Vertex Inc. – Sarasota 80

H&R Block Digital Tax Solutions 19 Wal-Mart Stores, Inc., Financial
85
Support Division
IntelliTax 58
Wolters Kluwer North America
89
Intuit 50 Shared Services (IL)

iSystems LLC 38 WSN Systems Corporation 37

Appendix A, Page 1

- 6 -

[THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]

- 7 -

                        1-3/16 inch from the top               ID NO 12
SCHEDULE O              edge of the form                      STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM N-30
(REV. 2008)
                                           ALLOCATION AND APPORTIONMENT OF INCOME
                                                           See separate instructions before completing this Schedule O.
                                                               ATTACHMENT TO FORM N-30
                                                    This schedule must be completed and filed with Hawaii Corporation Income Tax Return (Form
            CDT081                                  N-30), by every corporation engaged in a business within and without Hawaii.
        1/2 inch from the left
(a)Exact corporate titleedge of the form                                                                               Income year ended

(b)Business activities engaged in within and without Hawaii

(c)Business activities engaged in within Hawaii only

(d)Indicate location of business activities

(e)Are the amounts shown on Schedule O, lines 12 through 17, 20, and 21 the same as those reported in returns or reports to other states under the
   Uniform  Division of  Income for Tax Purposes Act?�     YES�NO  If “NO”, attach explanation.  See Instructions.

Item No.

1.  Taxable income (or loss) before Hawaii adjustments as shown on Form N-30, Schedule J, line 1. . . . . . . . . . . . . .                                               1

                                                           State Adjustments
ADD:
2.  Dividends from N-30, Schedule C, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             2
3.  Deductions allowable for federal tax purposes but not allowable or allowable only in part for Hawaii tax
    purposes (Attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    3
4.  Deduction for charitable contributions included in line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 4
5.  Other adjustments (Attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          5
6.  Total (lines 2 to 5 inclusive) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6

DEDUCT:
7.  Dividends received included on Form N-30, page 1, line 8. . . . . . . . . . . . . . . . . . . .                  7
8.  Interest on obligations of United States included on Form N-30, page 1, line 8 . . . .                           8
9.  Other deductions or adjustments (Attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . .              9
10. Total (lines 7 to 9, inclusive). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10�
11. Taxable income after Hawaii adjustments (line 1 plus line 6, minus line 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              11

                        Adjustments to Arrive at Unitary Business Income Subject to Tax
DEDUCT:
12. Non-business or nonunitary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       12
13. Interest from nonunitary business (Attach schedule). . . . . . . . . . . . . . . . . . . . . . . . .             13
14. Royalties from nonunitary business assets (Attach schedule) . . . . . . . . . . . . . . . . .                    14
15. Net profit from nonunitary business (including rental property) operated on
    a separate accounting basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15
16. Net gain from nonunitary business assets (Attach schedule) . . . . . . . . . . . . . . . . . .                   16
17. Other adjustments (Attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      17
18. Total (lines 12 to 17, inclusive). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  18
19. Balance (line 11 minus line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     19
ADD:
20. Net loss from nonunitary business (including rental property) operated on
    a separate accounting basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20
21. Net loss from nonunitary business assets (Attach schedule) . . . . . . . . . . . . . . . . . .                   21
22. Total of lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22
23. Unitary business income from sources within and without Hawaii (line 19 plus line 22) . . . . . . . . . . . . . . . . . . . . . .                                     23�
24. Allocate            % (from Schedule P, line 5), as income from unitary business attributable to
    Hawaii and subject to tax.  (Multiply line 23 by the %). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                24

                                                           Continue on page 2                                                                                                SCHEDULE O

- 8 -

                                                                                                  ID NO 12
                              7/8 inch from the top
SCHEDULE O — FORM N-30 (REV. 2008)                                                                                                                                         Page 2
                              edge of the form
                                  Name                                                                                                FEIN

      CDT082
      1/2 inch from the left
      edge of the form
                              Classification of Unitary Business Income Subject to Tax

25.Enter the portion of the amount on line 24 that is ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        25
26.Enter the portion of the amount on line 24 that is net capital gain.  Also, enter on Form N-30, Schedule J, line 13 .                                                 26
27.Total (lines 25 and 26).  This total must be equal to the amount on line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                            27

                              Income Wholly Attributable to Hawaii Subject to Tax
28.Gain (or loss) from sale of real estate and other tangible assets not connected
   with the unitary business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         28
29.Royalties from property not used in the unitary business . . . . . . . . . . . . . . . . . . . . .                            29
30.Net profit (or loss) from business other than unitary (including rental property) within Hawaii. . . . . .                    30
31.Net gain from sale of assets not connected with unitary business, located in or
   having tax situs in Hawaii:
   (a) Net short-term capital gain — from Form N-30, Schedule D, line 17. . . . . . . . . .                                      31(a)
   (b)Net capital gain attributable to Hawaii, from Form N-30, Schedule D, line 18, if any.
      (This amount, if any, also should be entered on Form N-30, Schedule J, line 13)                                            31(b)
   (c) Net gain (or loss) from sale or exchange of property other than capital assets —
      from Schedule D-1, line 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              31(c)
32.Income from intangible personal property.  Include entire income (or loss) of intangibles which,
   because of domicile of the corporation or business situs of intangibles, are located in Hawaii.
   Add back Hawaii allocated, non-business or nonunitary income and dividends.
   (a) Dividends included on line 12 (Attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . .                         32(a)
   (b) Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32(b)
   (c) All other income from intangibles (Attach schedule) . . . . . . . . . . . . . . . . . . . . . .                           32(c)
33.Total income wholly attributable to Hawaii (lines 28 to 32c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    33
34.Total of lines 27 and 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34
35.Hawaii contribution deduction (total contributions included in line 1 multiplied
   by Hawaii allocation %, subject to 10% limitation.  See Instructions.) . . . . . . . . . . .                                  35
36.Net operating loss deduction (Attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        36
37.Total of lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37
38.Taxable income (or loss) for Hawaii tax purposes (line 34 minus line 37).  Enter here and on Form N-30,
   Schedule J (page 2, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    38

PDF file checksum: 2737751761