Form N-109 Application for Tentative Refund From Carryback of Net Operating Loss - Hawaii

What Is Form N-109?

This is a legal form that was released by the Hawaii Department of Taxation - a government authority operating within Hawaii. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form N-109?
A: Form N-109 is an application for tentative refund from carryback of net operating loss specifically for Hawaii.

Q: What is a net operating loss?
A: A net operating loss occurs when a company's deductible expenses exceed its taxable income.

Q: What is a tentative refund?
A: A tentative refund is a refund that is issued before a final determination is made.

Q: Who can use Form N-109?
A: Individuals, estates, and trusts with a net operating loss carryback from Hawaii source income can use Form N-109.

Q: What supporting documents do I need to include with Form N-109?
A: You must include a copy of your federal Form 1045 or Form 1139 with Form N-109.

Q: What is the deadline to file Form N-109?
A: Form N-109 must be filed within two years from the close of the taxable year in which the net operating loss occurred.

Q: Is there a fee to file Form N-109?
A: No, there is no fee to file Form N-109.

Q: Can I e-file Form N-109?
A: No, Form N-109 must be filed by mail and cannot be e-filed.