PDF document

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FORM TA-1
HOW TO COMPLETE YOUR PERIODIC
INSTRUCTIONS
(REV. 2009) TRANSIENT ACCOMMODATIONS TAX RETURN
(FORM TA-1)

INTRODUCTION
These instructions will assist you in ﬁlling out your periodic Transient Accommodations Tax (TAT) returns (Form TA-1)
correctly.
The transient accommodations tax is levied on the gross rental or gross rental proceeds derived from furnishing transient
accommodations. For periods ending before July 1, 2009, the rate is 7.25%; for periods beginning after June 30, 2009 and
ending before July 1, 2010, the rate is 8.25%; and for periods beginning after June 30, 2010, the rate is 9.25%.
A “transient accommodation” is an apartment, house, condominium, beach house, hotel room or suite, or similar living
accommodation furnished to a transient person for less than 180 consecutive days in exchange for payment in cash, goods,
or services.
“Gross rental or gross rental proceeds” includes amounts paid to you in the form of cash, goods, or services as compensation
for furnishing a transient accommodation without any deductions for costs incurred in the operation of the transient
accommodation.
To properly enter the necessary information into our computer system, the periodic tax returns must be ﬁlled in completely
and accurately.
If a payment is being made with Form TA-1, make your check or money order payable to “Hawaii State Tax Collector.” Write
“TA”, the ﬁling period, and your Hawaii Tax I.D. No. on the check. Attach your check or money order where indicated on the
front of Form TA-1.

IMPORTANT!!!
The TAT returns (Form TA-1) must be ﬁled on a periodic basis depending on the amount of TAT you have to pay during the
year.
You must ﬁle monthly if you will pay more than $4,000 in TAT per year.
You may ﬁle quarterly if you will pay $4,000 or less in TAT per year.
You may ﬁle semiannually if you will pay $2,000 or less in TAT per year.
When changing your ﬁling period, please complete Form GEW-TA-RV-5.
Write “TA”, the ﬁling period, and your Hawaii Tax I.D. No. on your check so that it may be properly credited to your account.
If you do not have any gross rental or gross rental proceeds and the result is no transient accommodations tax
liability, enter “0.00” on line 13. This periodic return must be ﬁled.
To correct a previously ﬁled Form TA-1, ﬁle an amended return on Form TA-1. (Note: the Amended Periodic Transient
Accommodations Tax Return, Form TA-11, has been made obsolete.)

If you have questions, please contact the customer service staff of our Taxpayer Services Branch at:
Voice: 808-587-4242
1-800-222-3229 (Toll-Free)
Telephone for the Hearing Impaired:
808-587-1418
1-800-887-8974 (Toll-Free)
Fax: 808-587-1488
E-mail: Taxpayer.Services@hawaii.gov
Mail: Taxpayer Services Branch
P.O. Box 259
Honolulu, HI 96809-0259

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Follow the example presented in italics in the sample form.  The circled numbers on the sample form correspond to the 
steps in the instructions.
    Example:  ABC Resort (ABC), with Hawaii Tax I.D. No. W12345678-01, iles its January return. ABC has one resort on 
    Oahu and one on Maui.

THE TOP OF THE TAX RETURN  (ig. 2.0)

                                                                                                                                                                                                                        DO NOT WRITE IN THIS AREA
       FORM TA-1                                 STATE OF HAWAII — DEPARTMENT OF TAXATION
     (REV.      2009)                       TRANSIENT ACCOMMOD TIONS  TAX RETURN A                                                                                                                                                                                                                                                       20

                                           QBB091                                                                                                                                                                                                                         2
                                                                                                                                                                                                           HAW AII  TAX I.D . NO . W 1 2 3 4 5 6 7 8 _ _ _ _ _ _ _ _ - _ _0 1
          � Check this box if this is an AMENDED Return
          NAME:_________________________________________________1ABC Resort                                                                                                                                                                                                                      3                          1  2  3  4
                                                                                                                                                                                                                       LAST 4 DIGITS OF YOUR FEIN OR SSN: __ __ __ __

    4     �x     Month                           � Quarter                                or                     � Semiannual Period Ending                                                                                                                       __0 1  __ / __ 1 0__(MM/YY)
          (Do not combine your income for more than one ﬁ  ling period on this return.)
    ig. 2.0TAXATION                                              GROSS RENTAL OR                                                    EXEMPTIONS/DEDUCTIONS 
                                                           GROSS RENTAL PROCEEDS                                                    (EXPLAIN ON REVERSE SIDE)                                       TAXABLE DOPROCEEDSNOT WRITE INRATETHIS AREA                                                                 TAXES
       FORMDISTRICTTA-1                          STATE OF HAWAII(a)                       — DEPARTMENT OF(b)                                                     TAXATION                                                     (c)                                                                                (d)
     (REV.      2009)                                                                   PART I — For Periods ending BEFORE July 1, 2009
STEP 1 — Write                      your nameTRANSIENT A(taxpayer’sCCOMMOD TIONS  TAX RETURN name) inA                                           the area provided.                                                                                                                                                                      20
         1 OAHU                                                                                                                                                                                                                                                        .0725                                                                          1
STEP 2 —2  MA UI, MOLOKAI, LANAI Enter your Hawaii         Tax I.D. No. in the area provided.                                                                                                                                                                          .0725                                                                          2
STEP 3 —3 H AII EnterAW             the last 4 digits of your FEIN or SSN in the area provided.                                                                                                                                                                        .0725                                                                          3
         4  KA UAI                                                                                                                                                                                                                                                     .0725 2                                                                        4
STEP 4 — Place anQBB091“X” in the appropriate box to indicate the ﬁling period (Month, Quarter, or Semiannual Period) for which 
                                            PART II — For Periods beginning AFTER June 30, 2009 and ending BEFORE July 1, 2010
the tax return is being ﬁled and enter the ﬁling period information with theHAW AII  TAX I.D . NO .appropriate numeric W(two1 2 3 4 5 6 7 8 _ _ _ _ _ _digit)_ _ - _ _                                                                                                                                          month and0 1year for 
         5 OAHU                                                                                                                                                                                                                                                        .0825                                                                          5
the last month� Checkof thethisﬁlingboxperiodif this is(e.g.,10,000 00an AMENDEDMonth ofReturnJanuary 20100 00= 01/10; Semiannual10,000 00Period of January   825 00through June 2010 
= 06/10).                                            5             20,000 00                                                                                 6    0 00                              8               20,000 00                                                                  9 3              1,650 00 3  4
         6  MA UI, MOLOKAI, LANAI                                                                                                                                                                                                                                      .0825                                                                          6
         7 H AII NAME:_________________________________________________AW1ABC Resort                                                                                                                                                                                   .0825                                                1  2                      7
                                                                                                                                                                                                                       LAST 4 DIGITS OF YOUR FEIN OR SSN: __ __ __ __
    ABC8  KA UAI iles monthly returns,                     so an “X” was placed in the box labeled “MONTH” and ABC.0825 entered 01/10 for the numeric8
    month4�x    and Monthyear for the� Quarterlast monthPARTof theorIIIiling—�Forperiod. SemiannualPeriods beginningPeriodAFTER EndingJune 30, 2010                                                                                                               __0 1  __ / __ 1 0__(MM/YY)
          (Do not combine your income for more than one ﬁ  ling period on this return.)
         9 OAHU                                                                                                                                                                                                                                                        .0925                                                                          9
        10  MA UI, MOLOKAI, LANAI                                                                                                                                                                                                                                      .0925                                                                        10
COMPUTINGTAXATIONTHE TAXES GROSS(ig.RENTAL2.1)OR                                                                                    EXEMPTIONS/DEDUCTIONS 
        11 HW AII A                                        GROSS RENTAL PROCEEDS                                                    (EXPLAIN ON REVERSE SIDE)                                       TAXABLE PROCEEDS                                                   RATE.0925                                TAXES                               11
              DISTRICT                                                        (a)                                                                             (b)                                                             (c)                                                                                (d)
        12  KA UAI                                                                                                                                                                                                                                                     .0925                                                                        12
                                                                                        PART I — For Periods ending BEFORE July 1, 2009
         1 OAHU                                                                                         PART IV — TOTAL PERIODIC RETURN                                                                                                                                .0725                                                                          1
     • ATTACH13.2  MA UI, MOLOKAI, LANAI TOTALCHECKTAXESORDUE.MONEY Add ColumnORDER(d) ofHERElines 1•                               through 12 and enter result here.If you did not have any.0725                                                                                                                                                     2
              activity for the period, enter “0.00” here  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                  10               2,475 00                            13
         3 H AII AW                                                                                                                                                                                                                                                    .0725                                                                          3
         4  KA UAI                                                                                                                                               PENALTY                                                                                               .0725                                                                          4
        14. (ForAmountsAmended Return ONLY)Assessed During the     Period   .  .  .  .  .  .  . .  .  .  .  .  .  .                                              INTEREST                                              11                                                                                                                           14
                                            PART II — For Periods beginning AFTER June 30, 2009 and ending BEFORE July 1, 2010
        15.5 O TOTALAHU                    AMOUNT.   Add lines10,000 0013 and 14.  .  .  .  .  .  .  .  .  .  .  .  .  . 0 00.  .  .  .  .  .  .  .  .  . 10,000 00.  .  .  .  .  .  .  .  .  .  . .0825 .  .  .                                                                                                2,475 00   825 00                   155
        16.  TOTAL PAYMENTS MADE FOR THE PERIOD (For Amended Return ONLY).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                                                         12                                                   16
         6  MA UI, MOLOKAI, LANAI 5                                20,000 00                                                                                 6    0 00                              8               20,000 00                                          .0825                   9                1,650 00                              6
        17.7 H AII CREDITAW         TO BE REFUNDED.                Line 16 minus line 15                                            (For Amended Return ONLY)                                         .  .  .  .  .  .  .  .  .  .  .  .  .  . .0825 .  .  .                                                                                        177
        18.   ADDITIONAL TAXES DUE.  Line 15 minus line 16 (For Amended Return ONLY)                                                                                                             .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                               18
         8  KA UAI                                                                                                                                                                                                                                                     .0825                                                                          8
                                                                                                                                                                 PENALTY
        19.  FOR LATE FILING ONLY     PART III — For�                                                                                                   PeriodsINTERESTbeginning AFTER16June 30, 2010                                                                                                                                               19
         9 OAHU                                                                                                                                                                                                                                                        .0925                                                                          9
        20.10  MA UI, MOLOKAI, LANAI TOTAL AMOUNT DUE  AND PAYABLE(Original Returns, add lines 15 and 19;                                                                                                                                                              .0925                                                                        10
              Amended Returns, add lines 18 and 19) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                     17               2,475 00                            20
        11 HW AII A                                                                                                                                                                                                                                                    .0925                                                                        11
        21.   PLEASE ENTER THE AMOUNT OF YOUR PAYMENT.  Attach a check or money order payable to 
        12  KA UAI “HAWAII STATE TAX COLLECTOR”                                      in U.S. dollars to Form TA-1.  Write “TA”, the ﬁ  ling period, and your Hawaii.0925                                                                                                                                                                            12
              Tax I.D. No. on your check or money order.  MailPARTto: HAWAIIIV —DEPARTMENTTOTAL PERIODICOF TAXATION,RETURNP. O. BOX 2430, 
    ig.• ATTACH13.2.1TOTALHONOLULU,CHECKTAXESHI OR96804-2430DUE.MONEYAddorColumnﬁ ORDERle and(d)payofHEREelectronicallylines 1•     throughat www.ehawaii.gov/eﬁ 12 and enter result here.le. IfIfyouyouaredidNOTnotsubmittinghave any                                                         18
              a payment with this return, please enter “0.00” here.   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                              10               2,475 00                            21
              activity for the period, enter “0.00” here  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                                   2,475 00                            13
        22.   GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS                                                                                                            CLAIMEDPENALTY                from back of form.   .  .  .  .  .  .                                                                                           0 00                    22
                                                                                                                                                                                                                                                                                                                7
        14.  Amounts Assessed During the Period   .  .  .  .  .  .  . .  .  .  .  .  .  .
STEP 5   —(ForColumnAmended Return ONLY)    (a), lines 1 through                          12.  Enter in Part IINTEREST(for periods                                                                     ending11before July 1, 2009), in Part II (for periods14
beginning15. afterTOTALDECLARATION:JuneAMOUNT.30, 2009  I  declare,Addandlinesunder13endingandthe14. penaltiesbefore.  .  .  .  . July. set.  . forth. 1,.  . 2010),in. section.  .  .  . and. 231-36,.  . in.  . Part. HRS,.  .  . III. that. (for. this.  . periods. is. a. true.  .  . beginningand. correct return,after2,475 00preparedJune 30,in2010)15
                                                                                                                                                                                                                                                                                               12
the total16. grossTOTALaccordancerentalPAYMENTSorwithgrosstheMADEprovisionsrentalFOR THEproceedsofPERIODthe Transient(For Amended ReturnduringONLY)Accommodationsthe period coveredTax.  .  . Law,.  .  . Chapterby.  .  . the.  . 237D,. return.  .  . HRS. for.  .  . andall.  .transientthe rules issuedaccommodationsthereunder. 2016
                A CORPORATION OR PARTNERSHIP TAX RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT OF SUCH ENTITY.
furnished.17. CREDIT TO BE REFUNDED.  Line 16 minus line 15 (For Amended Return ONLY)                                                                                                                 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                            FORM TA-1                        17
        18.   ADDITIONAL TAXES DUE.  Line 15 minus line 16 (For Amended Return ONLY)                                                                                                             .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                               18
                                    Henry Aloha                                                                                                   PresidentPENALTY/28/10                                                                 2808  123-4567                                          (                )
Please note19SIGNATUREthat if you have transient accommodationsTITLE                                                                                          in more than one taxationDATEdistrict, you must reportDAYTIMEthePHONEtotalNUMBERtransient 
accommodations19.  19FORSIGNATUREHenryLATEfurnishedAlohaFILINGseparately ONLY     according�toPresidentTITLEthe taxationINTEREST/28/10district in which16                                                                                2808 theDATE transient123-4567accommodations(                          DAYTIME  )  PHONEareNUMBERlocated.19
For example, if you have transient accommodations on the island of Oahu and on the island                                                                                                                                                                                                   of Maui, the total gross rental 
        20.   TOTAL AMOUNT DUE AND PAYABLE (Original Returns, add lines 15 and 19;
                A CORPORATION OR PARTNERSHIP TAX RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT OF17SUCH ENTITY.2,475 00FORM TA-1 20
              Amended Returns, add lines 18 and 19) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                                                                                                                          20
        21.   PLEASEaccordanceENTERwithTHEtheAMOUNTprovisionsOFof theYOURTransientPAYMENTAccommodations.  Attach a checkTaxorLaw,moneyChapterorder payable237D, HRSto                                                                                                     and the rules issued thereunder.
              “HAWAIIDECLARATION:STATE TAX  ICOLLECTOR”declare, underin U.S.the penaltiesdollars to Formset forthTA-1. inWritesection“TA”,231-36,the ﬁ  lingHRS,period,thatandthisyourisHawaiia true and correct return, prepared in 
              Tax I.D. No. on your check or money order.  Mail to: HAWAII DEPARTMENT2                                                                                                     OF TAXATION, P. O. BOX 2430, 
              HONOLULU, HI  96804-2430 or ﬁ  le and pay electronically at www.ehawaii.gov/eﬁ  le.  If you are NOT submitting                                                                                                                                                                   18
                                                                                                                                                                                                                                                                                                                72,475 00
        22.   aGRANDpaymentTOTALwith thisOFreturn,EXEMPTIONS/DEDUCTIONSplease enter “0.00” here.   .  .  .  . CLAIMED.  .  .  .  .  .  .  . from.  .  . back.  .  .  . of.  . form..  .  .  .    . . . . . . . . . . ..                                                                                                     0 00                    2221

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or gross rental proceeds on Oahu must be reported on lines 1, 5, and 9 and the total gross rental or gross rental proceeds
from the transient accommodations on Maui must be separately reported on lines 2, 6, and 10.
For Column (a), line 5 (total gross rental proceeds on Oahu for the month of January 2010), ABC has entered $10,000. For
Column (a), line 6 (total gross rental proceeds on Maui for the month of January 2010), ABC has entered $20,000.

STEP 6 — Turn to the reverse side of Form TA-1, “LIST DETAILS CONCERNING ‘EXEMPTIONS’ AND/OR ‘DEDUCTIONS’
CLAIMED”. Fill in the amount and description of the exemptions or deductions being claimed for each taxation district. Each
exemption or deduction must be separately listed. If you do not have any exemptions or deductions, enter “0.00” (ﬁg. 2.2).
Refer to the “SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, AND DEDUCTIONS”
in these instructions for further information.
ABC enters “0.00” for OAHU and “0.00” for MAUI, MOLOKAI, LANAI on the reverse side of the form because there are
no exemptions or deductions being claimed.

NOTE: Deductions allowed on your income tax returns (e.g., operating expenses, management fees, etc.) are
NOT deductible on the transient accommodations tax return. A listing of the allowable exemptions and
FORM TA-1 (Rev. 2009) PAGE 2
Name deductions is on page 6 of these instructions.Hawaii Tax I.D. Number Period Ending Date (MM/YY)
ABC Resort W12345678 - 01 01/10
FORM TA-1 (Rev. 2009) LIST DETAILS CONCERNING “EXEMPTIONS” AND/OR “DEDUCTIONS” CLAIMED. PAGE 2
Name Amounts claimedHawaiias anTaxexemptionI.D. Numberor deduction must be explained; otherwise,Period EndingtheDateamounts(MM/YY)claimed
ABC Resort will be disallowed andW12345678 - 01proposed assessments prepared against you. If any01/10of these exemptions
orLISTdeductionsDETAILSareCONCERNINGclaimed in Column“EXEMPTIONS”(b) on the frontAND/ORpage, you“DEDUCTIONS”must itemize themCLAIMED.in the spaces
providedAmountsbelow. claimedReferas antoexemptionthe SCHEDULEor deductionOF TRANSIENTmust be explained;ACCOMMODATIONSotherwise, theTAXamountsEXCLUSIONS,claimed
QBB092 EXEMPTIONS, AND DEDUCTIONS in Form TA-1 Instructions for further information about will be disallowed and proposed assessments prepared against you. If any of these exemptions
exemptions and deductions.or deductions are claimed in Column (b) on the front page, you must itemize them in the spaces
AMOUNT OAHU provided below. Refer to the SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS,
QBB0920 00 EXEMPTIONS, AND DEDUCTIONS in Form TA-1 Instructions for further information about
exemptions and deductions.
6
AMOUNT OAHU
0 00
6

AMOUNT MAUI, MOLOKAI, LANAI
0 00
6
AMOUNT MAUI, MOLOKAI, LANAI
0 00
6
AMOUNT HAWAII
ig. 2.2

AMOUNT HAWAII
STEP 7 — Add the amounts of exemptions/deductions separately listed and enter the result on the “GRAND TOTAL
EXEMPTIONS and/or DEDUCTIONS” line (ig. 2.3). Also enter the result on line 22 of the front page.
ABC enters “0.00” on the “GRAND TOTAL EXEMPTIONS and/or DEDUCTIONS” line and on line 22 of the front page
because thereAMOUNTare no exemptionsKAUAIor deductions being claimed.

AMOUNT KAUAI

AMOUNT
GRAND TOTAL0 00EXEMPTIONS and/or DEDUCTIONS (Enter here and on line 22, front page.)
7
(NOTE: If additional space is needed, please attach schedule.)
AMOUNT
GRAND TOTAL0 00EXEMPTIONS and/or DEDUCTIONS (Enter here and on line 22, front page.)
7
ig. 2.3 (NOTE: If additional space is needed, please attach schedule.)

STEP 8 — Subtract the amount in Column (b), if any, from Column (a) and enter the result in Column (c) (ﬁg. 2.1). Column
(c) is your taxable proceeds.
ABC does not have any exemptions or deductions so $10,000 is entered on line 5, Column (c), and $20,000 is entered on
line 6, Column (c).

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                                                                                                                                                                                            DO NOT WRITE IN THIS AREA
                                                                          FORM TA-1                             STATE OF HAWAII — DEPARTMENT OF TAXATION
                                                                        (REV.   2009)                           TRANSIENT ACCOMMOD TIONS  TAX RETURN A                                                                                                        20

                                                                                                                                                                                                                        2
                                                                                                           QBB091
                                                                                                                                                                                           HAW AII  TAX I.D . NO . W 1 2 3 4 5 6 7 8 _ _ _ _ _ _ _ _ - _ _0 1
                                                                          � Check this box if this is an AMENDED Return
                                                                          NAME:_________________________________________________1ABC Resort                                                                                                        3     1  2  3  4
                                                                                                                                                                                           LAST 4 DIGITS OF YOUR FEIN OR SSN: __ __ __ __

   4                                                                      �x     Month                          � Quarter                  or          � Semiannual Period Ending                                __0 1  __ / __ 1 0__(MM/YY)
                                                                          (Do not combine your income for more than one ﬁ  ling period on this return.)
                                                                            TAXATION                                       GROSS RENTAL OR                  EXEMPTIONS/DEDUCTIONS 
                                                                                                                     GROSS RENTAL PROCEEDS                  (EXPLAIN ON REVERSE SIDE)     TAXABLE PROCEEDS           RATE                            TAXES
                                                                            DISTRICT                                           (a)                                            (b)           (c)                                                       (d)
                                                                                                                                  PART I — For Periods ending BEFORE July 1, 2009
                                                                        1 OAHU                                                                                                                                       .0725                                       1
                                                                        2  MA UI, MOLOKAI, LANAI                                                                                                                     .0725                                       2
                                                                        3 H AII AW                                                                                                                                   .0725                                       3
                                                                        4  KA UAI                                                                                                                                    .0725                                       4
                                                                                                           PART II — For Periods beginning AFTER June 30, 2009 and ending BEFORE July 1, 2010
STEP 95— O ColumnAHU                                                                                       (c), lines 1 through10,000 0012. Multiply the taxable0 00proceeds in10,000 00Part I by .0725,.0825 in Part II by   825 00.0825, and in5                       Part III 
by .09256  MA UI, MOLOKAI, LANAI and enter the result5                                                                as  20,000 00taxes in Column (d)(ﬁg.6                   2.1)0 00.   8  20,000 00               .0825                       9   1,650 00    6
                                                                        7 H AII AW                                                                                                                                   .0825                                       7
   ABC8  KA UAI has multiplied $10,000                                                                                     (taxable proceeds for Oahu in Part II) by .0825 (the tax rate) to.0825 get $825, which is entered in8
   Column (d), line 5.  ABC has alsoPARTmultipliedIII —$20,000For Periods(taxablebeginningproceedsAFTERfor MauiJunein30,Part2010                                                                                  II) by .0825 (the tax rate) to get 
   $1,650,9 OAHU which is entered                                                                                    in Column (d), line 6.                                                                          .0925                                       9
                                                                        10  MA UI, MOLOKAI, LANAI                                                                                                                    .0925                                       10
FINISHING11 HW AII A                                                                                THE TAX RETURN                 (ig. 2.4)                                                                         .0925                                       11
                                                                        12  KA UAI                                                                                                                                   .0925                                       12
                                                                                                                                                    PART IV — TOTAL PERIODIC RETURN
                                    • ATTACH CHECK OR MONEY ORDER HERE •13. TOTAL TAXES DUE. Add Column (d) of lines 1 through 12 and enter result here.                                   If you did not have any 
                                                                            activity for the period, enter “0.00” here  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .      10  2,475 00    13
                                                                                                                                                                                 PENALTY
                                                                        14. (ForAmountsAmended Return ONLY)Assessed During the Period   .  .  .  .  .  .  . .  .  .  .  .  .  .  INTEREST  11                                                                    14
                                                                        15. TOTAL AMOUNT.  Add lines 13 and 14.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                       2,475 00    15
                                                                        16.  TOTAL PAYMENTS MADE FOR THE PERIOD (For Amended Return ONLY).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                           12              16
                                                                        17. CREDIT TO BE REFUNDED.  Line 16 minus line 15 (For Amended Return ONLY)                                         .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                    17
                                                                        18. ADDITIONAL TAXES DUE.  Line 15 minus line 16 (For Amended Return ONLY)                                          .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                 18
                                                                                                                                                                                 PENALTY
                                                                        19.   FOR LATE FILING ONLY       �                                                                       INTEREST  16                                                                    19
                                                                                                                                                                                                                               
                                                                        20. TOTAL AMOUNT DUE AND PAYABLE (Original Returns, add lines 15 and 19;
                                                                            Amended Returns, add lines 18 and 19) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .         17  2,475 00    20
                                                                        21. PLEASE ENTER THE AMOUNT OF YOUR PAYMENT.  Attach a check or money order payable to 
                                                                            “HAWAII STATE TAX COLLECTOR” in U.S. dollars to Form TA-1.  Write “TA”, the ﬁ  ling period, and your Hawaii 
                                                                            Tax I.D. No. on your check or money order.  Mail to: HAWAII DEPARTMENT OF TAXATION, P. O. BOX 2430, 
                                                                            HONOLULU, HI  96804-2430 or ﬁ  le and pay electronically at www.ehawaii.gov/eﬁ  le.  If you are NOT submitting                                                       18
                                                                            a payment with this return, please enter “0.00” here.   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                      2,475 00    21
                                                                        22. GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED from back of form.   .  .  .  .  .  .                                                                                            0 00   22
                                                                                                                                                                                                                                                     7
                                                                                DECLARATION:  I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in 
                                                                                accordance with the provisions of the Transient Accommodations Tax Law, Chapter 237D, HRS and the rules issued thereunder.
                                                                                A CORPORATION OR PARTNERSHIP TAX RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT OF SUCH ENTITY.

                                                                        19                          Henry Aloha                                                   President /28/10              2808  123-4567                                     (   )
                                                                                SIGNATURE                                                                          TITLE                           DATE                                              DAYTIME PHONE NUMBER

                                                                                                                                                                                                                                                        FORM TA-1 20
   ig. 2.4

STEP 10 — Add lines 1 through 12 of Column (d), and enter the total on line 13.  This is the “TOTAL TAX DUE”. CAUTION:   
LINE 13 MUST BE FILLED IN.  If you do not have any gross rental proceeds and have no tax due, enter “0.00” on line 13.
   ABC has added $825 and $1,650 for a total of $2,475 which is entered on line 13.

STEP 11 — Leave line 14 blank (to be used for Amended Returns ONLY).
STEP 12 — Enter the amount from line 13 on line 15, “TOTAL AMOUNT”.
STEP 13 — Leave line 16 blank (to be used for Amended Returns ONLY).
STEP 14 — Leave line 17 blank (to be used for Amended Returns ONLY).
STEP 15 — Leave line 18 blank (to be used for Amended Returns ONLY).
STEP 16 — Late Filing of Return—The penalty for failure to ﬁle a return on time is assessed on the tax due at a rate of 5% 
a month, or part of a month, from the due date to the ﬁling date, to a maximum of 25%.
Interest—Interest at the rate of 2/3 of 1% a month, or part of a month, shall be assessed on the unpaid taxes and penalties 
beginning with the ﬁrst calendar day after the date prescribed for payment, whether or not that ﬁrst calendar day falls on a 
Saturday, Sunday, or legal holiday.
After computing the penalty and interest amounts, enter the results to the right of “PENALTY” and “INTEREST” and enter 
the total of the two amounts on line 19.  If you are unable to compute the penalty and interest, leave these lines blank.  The 
Department will compute it for you and send you a bill.
STEP 17 — Add the amounts on lines 15 and 19, and enter the “TOTAL AMOUNT DUE AND PAYABLE” on line 20.
STEP 18 — NOTE:  If you are NOT submitting a check with your return, enter “0.00” on line 21.
Write the “ AMOUNT OF YOUR PAYMENT”, including any penalty and interest, on line 21.  Attach your check or money 
order for this amount payable to “Hawaii State Tax Collector” in U.S. dollars drawn on any U.S. bank where indicated 

                                                                                                                                                                               4

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on the front of the return.  Write “TA”, the ﬁling period, and your Hawaii Tax I.D. No. on your check or money order. 
Send your check or money order and the return to:
       Hawaii Department of Taxation 
       P.O. Box 2430 
       Honolulu, HI  96804-2430
DO NOT SEND CASH.  Form TA-1 can also be ﬁled and payment made electronically at www.ehawaii.gov/eﬁle.
STEP 19 — Sign your tax return.  The sole proprietor, a partner or member, corporate ofﬁcer, or an authorized agent 
must sign the tax return, state his/her title, write the date the return is signed, and write a daytime contact phone number. 

INSTRUCTIONS FOR FILING AN AMENDED FORM TA-1
If you ﬁle your Form TA-1 and later become aware of any changes you must make to reported gross rental or gross rental 
proceeds or exemptions/deductions, you may ﬁle an amended return on Form TA-1 to change the Form TA-1 you already 
ﬁled.  (Note:  the Amended Periodic Transient Accommodations Tax Return, Form TA-11, has been made obsolete.)
Do NOT ﬁle an amended Form TA-1 if the Transient Accommodations Tax Annual Return & Reconciliation, Form TA-2, has 
already been ﬁled for the tax year.
Complete your amended Form TA-1 as follows:
1.  Check the box at the top of the front page of the Form TA-1 to designate that this is an amended return (see ﬁg. 2.0).
2.  Enter the correct amounts of gross rental or gross rental proceeds, exemptions/deductions, taxable proceeds, and 
   taxes due which should have been reported on the original Form TA-1.  Follow Steps 1 through 10 above used to 
   complete your original return.  (Note: Entries which were correctly reported on the original Form TA-1 also must be 
   entered on the appropriate line(s).  Failure to do so will result in a change from the correct amount to -0-.)
3.  As of the date the amended return is ﬁled, enter on line 14 the amounts of penalty and/or interest assessed for the 
   period.  Penalty and interest are generally assessed because the original return was ﬁled after the ﬁling deadline or 
   because the taxes due were not paid in full by the ﬁling deadline.
4.  Enter on line 16 the total amount of taxes, additional assessments, and penalty and/or interest paid less any refunds 
   received for the period.  Include payments made with the original periodic return, as well as any supplemental 
   payments made after the original periodic return was ﬁled.  REMINDER: Payments are applied ﬁrst to recover costs 
   incurred by the Department, then to any interest due, then to penalties, and ﬁnally, to taxes.
5.  If line 15 is LESS THAN line 16, subtract line 15 from line 16 and enter the result on line 17, “CREDIT TO BE 
   REFUNDED”.
6.  If line 15 is MORE THAN line 16, subtract line 16 from line 15 and enter the result on line 18, “ADDITIONAL TAXES DUE”.
7.  If the amended Form TA-1 is being ﬁled after the due date of the original Form TA-1, and if there is an amount entered 
   on line 18, enter on line 19 the amount of any penalty and/or interest now due.  On a timely ﬁled original Form TA-1, a 
   penalty of 20% of the tax due will be assessed if any tax remains unpaid after 60 days from the prescribed due date of 
   the original Form TA-1.  The 60-day period is calculated beginning with the prescribed due date, even if the prescribed 
   due date falls on a Saturday, Sunday, or legal holiday.  This penalty is applicable to amended Form TA-1s for timely ﬁled 
   original Form TA-1s.  Interest at the rate of 2/3 of 1% per month or part of a month shall be assessed on unpaid taxes 
   and penalties assessed beginning with the ﬁrst calendar day after the date prescribed for payment, whether or not that 
   ﬁrst calendar day falls on Saturday, Sunday, or legal holiday.
8.  Add lines 18 and 19 and enter the total on line 20, “TOTAL AMOUNT DUE AND PAYABLE”.
9.  Enter on line 21 the amount of any payment being made with the amended Form TA-1.  If the amended Form TA-1 is 
   being ﬁled after the due date of the original Form TA-1, include any additional penalty and interest in your payment.  
   Attach your check or money order for this amount payable to “Hawaii State Tax Collector” in U.S. dollars drawn on any 
   U.S. bank where indicated on the front of the amended Form TA-1.  Write “TA”, the ﬁling period, and your Hawaii Tax 
   I.D. No. on your check or money order. Send your check or money order and the amended Form TA-1 to:
       Hawaii Department of Taxation 
       P.O. Box 2430 
       Honolulu, HI  96804-2430
   DO NOT SEND CASH.  An amended Form TA-1 CANNOT be electronically ﬁled.
10. If any exemptions/deductions are claimed in Column (b) of lines 1 through 12, complete the reverse side of the 
   amended Form TA-1.  The amount and type of exemptions/deductions claimed must be individually listed even if 
   reported correctly on the original Form TA-1 ﬁled.
11. Enter the total of all exemptions/deductions reported on reverse side of the amended Form TA-1 on line 22.
12. Sign your name and write your title, the date, and a daytime contact phone number in the spaces provided on the front 
   page of the amended Form TA-1 (see ﬁg. 2.4).

                                                     5

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 SCHEDULE OF TRANSIENT ACCOMMODATIONS TAX EXCLUSIONS, EXEMPTIONS, AND DEDUCTIONS  
    (NOTE: ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES)

Section 237D-1:  Gross rental or gross rental proceeds do not include:
     (1) The amount of transient accommodations taxes passed-on, collected, and 
         received from the consumer.
     (2) The amount of general excise taxes passed-on, collected, and received 
         from the consumer.
     (3) Charges for guest amenities, including meals, beverages, telephone 
         calls, laundry, and service charges. (Section 18-237D-1-03(c), Hawaii 
         Administrative Rules)
     (4) Accounts charged off as worthless for income tax purposes by an accrual 
         basis taxpayer. (Section 18-237D-1-03(e), Hawaii Administrative Rules)
     Division of gross rental or gross rental proceeds:
     Where  transient  accommodations  are  furnished  by  an  operator  through  an 
     arrangement with a travel agency or tour packager at noncommissionable negotiated 
     contract rates and the gross rental or gross rental proceeds are divided between 
     the operator and the travel agent or tour packager, the gross rental or gross rental 
     proceeds to the operator is the respective portion allocated or distributed to the 
     operator, and no more.

Section 237D-3:  The following are exempt from the Transient Accommodations Tax:
     (1)  Health  care  facilities  including  all  such  facilities  enumerated  in  Section  321-
     11(10).
     (2)  School dormitories of a public or private educational institution providing education 
     in grades kindergarten through twelve, or of any institution of higher education.
     (3)  Lodging provided by nonproﬁt corporations or associations for religious, charitable, 
     or  educational  purposes;  provided  that  this  exemption  shall  apply  only  to  the 
     activities of the religious, charitable, or educational corporation or association as 
     such and not to any rental or gross rental the primary purpose of which is to 
     produce income even if the income is used for or in furtherance of the exempt 
     activities of such religious, charitable, or educational corporation or association.
     (4)  Living accommodations for persons in the military on permanent duty assignment 
     to  Hawaii,  including  the  furnishing  of  transient  accommodations  to  those 
     military  personnel  who  receive  temporary  lodging  allowances  while  seeking 
     accommodations in Hawaii or while awaiting reassignment to new duty stations 
     outside the State.
     (5)  Low-income  renters  receiving  rental  subsistence  from  the  state  or  federal 
     governments and whose rental periods are for durations shorter than sixty days.
     (6)  Operators of transient accommodations who furnish accommodations to full-time 
     students enrolled in an institution offering post-secondary education.  The director 
     of taxation shall determine what shall be deemed acceptable proof of full-time 
     enrollment.  This exemption shall also apply to operators who furnish transient 
     accommodations to students during summer employment.
     (7)  Accommodations furnished without charge such as, but not limited to, complimentary 
     accommodations,  accommodations  furnished  to  contract  personnel  such  as 
     physicians, golf or tennis professionals, swimming and dancing instructors, and 
     other personnel to whom no salary is paid or to employees who receive room and 
     board as part of their salary or compensation.
     (8)  Accommodations furnished to foreign diplomats and consular ofﬁcials who are 
     holding cards issued or authorized by the United States Department of State 
     granting them an exemption from state taxes.

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