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FORM                                 STATE OF HAWAII - DEPARTMENT OF TAXATION                                                   Alpha List
                                                                                                                                Category List
N-379                               REQUEST FOR INNOCENT SPOUSE RELIEF
(REV. 2007)                                                                                                                     Main Menu
                                (And Separation of Liability and Equitable Relief)
                    Do not file this form to request relief from non-tax obligations of your spouse (e.g. child support).
           Do not file this form if you did not file a joint return for the year(s) for which you are requesting relief.
                                     Do not file with your tax return.  See Separate Instructions.
                                     ATTACH COPY OF FEDERAL FORM 8857
Your Current Name (see instructions)                                                                             Your Social Security Number

Your Current Address

City/State/Zip Code. If a foreign address, see separate instructions.                                           Daytime phone no. (optional)

The Department of Taxation can help you.  If you are working with a Department employee, you can ask that employee, or you can call  the
      Department of Taxation at (808) 587-4242 or toll-free at 1-800-222-3229.

1.    Enter the years for which you are requesting relief from liability of tax.�

2.    Have you requested innocent spouse relief from the IRS for the years listed on line 1?
      �   Yes - Attach a copy of the final determination letter you received from the IRS.
      �   Yes - Determination letter not received yet.
      �   No - See the instructions for line 4.

3.    If the liability is from tax reported on the original Hawaii return (not an adjustment made to the tax return), were you aware that the
      tax was not paid at the time the return was filed?             �Yes�                       No

4.    Required attachments - All of the following items must be attached to your Form N-379:
      a. Completed copy of     federal Form 8857, Request for Innocent Spouse Relief
      b. Awritten statement        explaining why you believe you qualify for relief.  The statement will vary depending on your
      circumstances, but should include the following:
          �If you are seeking relief from a tax understatement, the amount and a detailed description of each erroneous item, including
      why you had no reason to know about the item or the extent to which you knew about the item,
          �The amount of the understatement or underpayment of tax for which you are liable and are seeking relief,
          �Why you believe it would be unfair to hold you liable for the understatement or underpayment of tax instead of your spouse
           (or former spouse), and
          �Information regarding the hardship (financial or personal loss) that you would incur if you were required to pay the liability.

                                                                                DECLARATION
           I declare, under the penalties set forth in section 231-36, HRS, that this form (including any accompanying schedules or statements) has been examined by me and, to the best of my
           knowledge and belief, is true, correct, and complete, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.  Declaration of preparer
           (other than taxpayer) is based on all information of which preparer has any knowledge.
Please
Sign       �
Here
                          Your Signature                                                                   Date
           Preparer’s Signature �                                                                  Check if      Preparer’s identification number
Paid       and date,                                                                               self-employed�
           Print Preparer’s Name
Preparer’s Firm’s name (or                                                                         Federal �
Informationyours if self-employed), �                                                              E.I. No.
           address, and Zip code                                                                   Phone No.�

Where To File: Generally, send this form to the Hawaii Department of Taxation at P.O. Box 259, Honolulu, HI  96809-0259.
However, if you are meeting with a Department of Taxation Employee, file Form N-379 with that employee.

                                                                                                                                FORM N-379

FORM N-379
(REV. 2007)

When To File
Generally, you should file Form N-379 as soon as you become aware of an unpaid tax liability that you believe should be
paid only by your spouse (or former spouse).The following are some of the ways you may become aware of such a
liability:
�The Department has examined your tax return.
�The Department sends you a notice.
You must file Form N-379 no later than 2 years after the first Department attempt to collect the tax from you. Examples of
attempts to collect the tax from you include garnishment of your wages or applying your income tax refund to the tax due.

Where To File.
Do not file Form N-379 with your tax return.  Instead:
�If you are meeting with a Department employee for an examination, examination appeal, or collection, file Form N-379
 with that employee.
�If you received a Department of Taxation notice of deficiency, and the 30-day period specified in the notice has not ex-
 pired,fileFormN-379withtheDepartmentemployeenamedinthenotice. AttachacopyofthenoticetoFormN-379. Be-
 foretheendofthe30-dayperiod,youshouldfileapetitionwiththeBoardofReviewortheTaxAppealCourt,asexplained
 in the notice. By doing so, you preserve your rights if the Department is unable to properly consider your request before
 the end of the 30-day period. Include the information that supports your position, including when and why you filed Form
 N-379, in your petition to the Board of Review or the Tax Appeal Court. The time for filing with the Board of Review or the
 Tax Appeal Court isnot extended while the Department is considering your request.
�Ifnoneofthesituationsabove apply toyou,fileFormN-379 withtheHawaii DepartmentofTaxationatP.O.Box259,Ho-
 nolulu, HI  96809-0259.

Spousal Notification
The Department is required to inform your spouse (or former spouse) of your request for relief from liability, and to
allow your spouse (or former spouse) to provide information that may assist in determining the amount of relief from
liability.  The Department of Taxation will not provide information to your spouse or former spouse that could infringe
on your privacy.  The Department will not provide your new name, address, information about your employer, phone
number, or any other information that does not relate to a determination about your request for relief from liability.

                                                                                  FORM N-379