Navigating state tax obligations in Hawaii can be overwhelming, especially when dealing with audits, appeals, or complex business filings. Whether you are a resident managing personal tax affairs or a business owner operating across islands, there may come a time when you need someone else to act on your behalf in front of the Hawaii Department of Taxation. That’s where the Hawaii Tax Power of Attorney form comes in.
Hawaii requires taxpayers to use Form N-848, its official power of attorney form, to authorize another person—usually a tax professional—to access sensitive tax data, receive notices, and communicate with the state on their behalf. This form is especially critical when timely compliance with tax matters is essential, such as resolving a tax liability, requesting payment plans, or defending against collection actions.
Unlike other states, Hawaii does not accept the federal IRS Form 2848 as a substitute. It has built its tax system infrastructure—including Hawaii Tax Online, where you can file this form digitally—and mandates strict adherence to its procedures. This includes ensuring the form is correctly completed, submitted with the proper supporting documents, and tied to the exact tax periods and types involved.
This guide provides a detailed walkthrough of Hawaii Form N-848: what it is, who can use it, how to complete it, and how to submit it correctly. Having the proper authorization in place is crucial for protecting your interests and achieving favorable outcomes, regardless of whether you're dealing with general excise tax, transient accommodations tax, or other Hawaii-specific tax types.
A tax power of attorney is a legal document that authorizes another person to act on your behalf when dealing with a tax authority. In the case of Hawaii, this means giving someone else the right to interact directly with the Hawaii Department of Taxation on your behalf. This representative may be a licensed attorney, certified public accountant (CPA), enrolled agent, or another qualified tax professional. The form you must use to establish this authority is Hawaii Form N-848.
This form ensures only authorized individuals can access and manage your tax records and transactions. It also gives the department formal notice that your representative has permission to act for you in specific tax matters.
Here are the typical functions a Hawaii tax power of attorney form can perform:
Importantly, this is not a general power of attorney. It is limited strictly to state tax matters in Hawaii. The form must be carefully filled out to include the exact account, tax type, period, and scope of authority you are granting. Broad or vague authorizations—such as "all taxes" or "all years"—are not accepted.
Each state, including Hawaii, has its own instructions, limitations, and formats for these forms. Using the correct version and understanding how it applies to your situation is essential to maintaining tax compliance and avoiding unnecessary delays.
Unlike many states that accept the federal IRS Form 2848, Hawaii mandates using its own power of attorney form, Form N-848. This is not a procedural formality—it reflects the state's unique tax system, security protocols, and administrative processes. The Hawaii Department of Taxation has designed this form to be compatible with its filing systems and legal standards.
Here are the main reasons Hawaii requires its own state-specific tax power of attorney:
Hawaii's tax system includes unique taxes, such as the general excise tax and transient accommodations tax, which are not found at the federal level. Form N-848 is tailored to cover these state-specific obligations and is built to address Hawaii's particular tax types, filing procedures, and reporting systems.
Since 2017, all professional tax representatives in Hawaii must register with the department and obtain a Verified Practitioner Identification Number (VPID). This number must be included on the completed form, and it helps the state verify the identity and qualifications of the individual acting on the taxpayer's behalf.
The form integrates with Hawaii Tax Online, the state's digital tax site for managing accounts, submitting forms, and making debit payments. IRS forms do not contain the specific fields or identifiers required to function within Hawaii's electronic filing infrastructure.
Hawaii Form N-848 includes explicit limitations that clarify what the representative can and cannot do. For example, representatives cannot receive refund checks or authorize substitutions unless certain boxes are checked. The form's detailed instructions help ensure that both parties understand the scope of authority granted.
Because of these differences, submitting a federal form or using an outdated version of Form N-848 will lead to rejection, delays, or restricted representation. Using the correct, current attorney form ensures smooth communication, accurate processing, and valid legal authority under Hawaii state law.
Form N-848 should be submitted whenever you need someone to represent you in dealing with the Hawaii Department of Taxation. This is not limited to major disputes or audits—many routine tax interactions require proper authorization. Filing this attorney form ensures that your representative is legally permitted to act on your behalf and that the department will recognize their authority.
Here are the most common situations where Hawaii Form N-848 is required:
If your returns are selected for review, your representative can manage the audit process, present documentation, and respond to inquiries, helping you maintain compliance and accuracy.
If you cannot pay your full tax liability, a representative can negotiate a payment plan with the department, often improving your terms or delaying enforcement actions.
When you disagree with an assessment or other decision, a tax professional can file an appeal, present your case, and advocate for an adjustment or resolution.
These are often required for business licensing or state contracts. If you are filing taxes or submitting a report for clearance, your representative must be authorized via a valid power of attorney.
Businesses with multiple locations or those dealing with taxes like transient accommodations tax or general excise tax often need professional help managing filings over several years or tax types.
Your representative can formally request a reduction or elimination of penalties by showing reasonable cause and supporting data to justify your position.
If the department initiates a lien, levy, or other collection action, a representative can intervene to halt or modify the enforcement and help protect your income or property.
The form must be filed accordingly when an employer needs to authorize a staff member or outside accountant to access records linked to an employer identification number.
It's also important to note that Form N-848 must be submitted each time a separate document, request, or application requires representation. For example, if you're applying for multiple tax clearances across different years, you must save and file a copy of Form N-848 with each application.
Form N-848 involves two parties: the taxpayer authorizing representation and the individual named as the representative. Hawaii sets clear eligibility rules for both.
The following taxpayers may file Form N-848:
Only individuals—never firms—can be named as representatives:
All professional representatives must be registered with the Hawaii Department of Taxation and include their VPID, SSN, or TMRID on the form. Missing or unverified information will result in a rejected completed form.
When you complete Hawaii Form N-848, you give yourself or someone else legal authority to interact with the Hawaii Department of Taxation in specific ways. However, that authority is not unlimited. The form clearly outlines what the representative is allowed to do and what they are restricted from doing unless explicitly permitted.
Your authorized representative may request and review your tax returns, notices, account history, and correspondence related to the tax types and periods you designate. This helps them better understand your tax liability and formulate appropriate responses.
Representatives can correspond directly with the department, provide supporting documentation, request adjustments, and monitor status updates on your account without requiring your involvement each time.
Your representative can argue your position in audits, hearings, or appeals on your behalf. This is especially valuable if you're out of state or lack experience handling complex taxation matters.
If authorized in Line 4a of the form, your representative can allow certain third parties—such as other professionals on your team—to receive access to specific data or correspondence.
Your representative can sign your tax returns if you can't due to a serious condition, continuous absence from the U.S., or another valid reason. As outlined in the form's instructions, a written explanation must be attached.
Even if fully authorized, your representative cannot receive refund checks or debit payments on your behalf. Refunds will always be issued directly to the taxpayer or the business entity.
You must list the specific tax types (e.g., general excise tax, transient accommodations), forms, and tax years or periods involved. Vague entries like "all taxes" or "all years" will lead to form rejection.
Your representative cannot delegate their authority to another individual unless you specifically check the box in Line 4a, allowing substitution or addition of representatives.
The representative cannot disclose your tax data to others unless authorized. This includes your social security numbers, filing status, income figures, or other sensitive information.
The POA cannot extend more than three years beyond the current calendar date. If you're filling out the form in 2025, the latest period you can authorize is December 31, 2028.
Any actions not clearly defined or explicitly excluded in Line 4b of the form remain prohibited. This ensures the representative acts strictly within the authority you've granted.
Understanding these boundaries is crucial for both the taxpayer and the representative. If the completed form is unclear, incomplete, or too broad, it can delay processing or invalidate the representation. Always refer to the department's official site for updated requirements and forms.
Filling out Hawaii Form N-848 correctly is key to avoiding delays. The form is divided into Part I (Taxpayer Info & Authorization) and Part II (Representative Declaration).
Incomplete signatures, missing ID numbers, or vague authorizations are among the top reasons for rejection. Always follow the department’s instructions and double-check entries before submission.
You can submit Hawaii Form N-848 by mail, fax, or Hawaii Tax Online. Choose the method that matches your filing type and preferred communication channel.
The Hawaii Department of Taxation accepts signed originals, photocopies, or faxed versions of the form.
Mail to:
Hawaii Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259
Fax: (808) 587-1488
You must submit a copy of Form N-848 with each document requiring representation—such as a tax return, tax clearance, or payment request.
No automatic confirmation is provided for mail or fax, so retain a fax report or delivery record.
Form N-848 can be filed online for many tax types via Hawaii Tax Online. This is the fastest, most secure option.
Eligible tax types include:
Steps:
Online submissions generate instant confirmation and often result in faster processing.
Situations change, and you may need to revoke or update a previously submitted Hawaii Form N-848. While Hawaii does not offer a separate revocation form, there are two simple ways to cancel an existing power of attorney.
Option 1: Use the Original Form
Take a copy of the previously submitted N-848 and write "REVOKE" across the top. Then, sign and date the form again. Submit the revised document to the same office where the original was filed.
Option 2: Submit a Written Statement
If you no longer have a copy of the form, send a signed statement including the followin:
You can indicate "remove all years/periods" to revoke all authority at once.
Once processed, your representative will no longer have access to your account or receive any tax correspondence.
Submit a new completed form to update a representative, add tax years, or change the scope of authority. This latest version automatically overrides the earlier one for the same tax matters and periods.
If you only want to change the original authorization partially, be clear about which parts are being replaced.
A representative can also withdraw by writing "WITHDRAW" across a copy of the signed N-848 and re-signing with the current date. Alternatively, they can submit a signed letter identifying the taxpayer, their own name, and the tax matters involved.
Tip: When possible, submit revocations or modifications through Hawaii Tax Online for faster results. Always retain proof of submission for your records.
Even a small error on Form N-848 can result in delays or rejection. Below are taxpayers' most frequent mistakes and how to avoid them.
Reviewing the form carefully before submission and following the official instructions willa help you avoid these common pitfalls
No, Form N-848 only authorizes representation before the Hawaii Department of Taxation. It cannot be used to represent you in federal tax matters. If you need someone to speak with the IRS on your behalf, you must complete IRS Form 2848. Hawaii does not accept federal forms for state tax representation, and each agency requires its own authorization documentation.
Yes, you may file multiple Form N-848s to designate different representatives for separate tax years, types, or issues. For example, you could submit one for general excise tax and another for property tax. This flexibility allows you to appoint individuals best suited for each specific matter while maintaining proper oversight and organization.
Form N-848 remains in effect until it is revoked, the representative withdraws, or the Hawaii Department of Taxation requests a replacement. However, you may not authorize tax periods more than three years beyond the current date. Keeping this time limit in mind is essential when assigning long-term representation or covering multiple tax periods.
No, residency is not required. Anyone with Hawaii tax obligations—such as earning income in the state or owning property—may file Form N-848. Even if you live outside Hawaii, you can still authorize a representative for Hawaii state tax matters by using this form, provided you have a valid filing requirement.
Yes, as long as each tax type and period is clearly listed in Line 3. For instance, you can include transient accommodations tax and withholding tax, provided you specify the exact periods. Avoid vague phrases like “all years” or “all taxes,” as these may lead to processing issues or limited authorization.
Not necessarily. If you are filing a joint return, both spouses or civil union partners can use a single Form N-848. However, unless one person has the legal authority to act independently, both individuals must sign the form. This ensures the department has proper consent from both parties involved in the joint tax matter.
Yes. You can use Line 4b of Form N-848 to restrict certain actions, such as signing tax returns or accessing past tax data. Additionally, you can narrow the scope by listing specific tax periods and types. This ensures your representative’s powers are clearly defined and limited to what you are comfortable authorizing.
You should submit a new Form N-848 with your representative’s updated information. This ensures that the Department of Taxation sends notices and correspondence to the correct address, avoiding missed deadlines or compliance issues. Always keep your representative’s details current to prevent disruptions in communication or representation.
No, there is no fee to file Form N-848 with the Hawaii Department of Taxation. However, your representative may charge their own service fees for managing your account, processing payments, or handling correspondence with the department. These fees are separate from state filing and are based on your agreement with the representative.
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