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Instructions for Form N-346A
for the current year.
Instructions for Form N-346A Certified Statement of Research and Development Costs Incurred by a Qualified High Technology Business (Qhtb) and Claim of the Tax Credit for Research Activities - Hawaii
This document contains official instructions for Form N-346A , Certified Statement of Research and Development Tax Credit for Research Activities - a form released and collected by the Hawaii Department of Taxation. An up-to-date fillable Form N-346A is available for download through this link.
FAQ
Q: What is Form N-346A?
A: Form N-346A is a certified statement used by qualified high technology businesses in Hawaii to claim the tax credit for research activities.
Q: Who can use Form N-346A?
A: Qualified high technology businesses in Hawaii can use Form N-346A.
Q: What is the purpose of Form N-346A?
A: The purpose of Form N-346A is to report and certify the research and development costs incurred by a qualified high technology business in Hawaii.
Q: What is a qualified high technology business (QHTB)?
A: A qualified high technology business (QHTB) is a business that meets the criteria specified by the Hawaii Department of Taxation to be eligible for the tax credit for research activities.
Q: What is the tax credit for research activities in Hawaii?
A: The tax credit for research activities in Hawaii is a credit that qualified high technology businesses can claim for their eligible research and development costs.
Q: What information is required on Form N-346A?
A: Form N-346A requires information about the qualified high technology business, including its name, address, federal employer identification number, and the amount of research and development costs incurred.
Q: Are there any deadlines for filing Form N-346A?
A: Yes, Form N-346A must be filed with the Hawaii Department of Taxation by the 20th day of the fourth month following the close of the taxable year.
Q: Is there any penalty for late filing of Form N-346A?
A: Yes, there may be penalties for late filing of Form N-346A. It is important to file the form on time to avoid penalties.
Instruction Details:
- This 1-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the Hawaii Department of Taxation.
