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This version of the form is not currently in use and is provided for reference only. Download this version of
Form N-405
for the current year.
Form N-405 Tax on Accumulation Distribution of Trusts - Hawaii
What Is Form N-405?
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-405?
A: Form N-405 is a tax form specifically for reporting accumulation distributions of trusts in Hawaii.
Q: What are accumulation distributions?
A: Accumulation distributions refer to the portion of a trust's income that is retained and not distributed to beneficiaries.
Q: Who needs to file Form N-405?
A: Anyone who is a trustee of a trust that has made accumulation distributions in Hawaii needs to file Form N-405.
Q: When is Form N-405 due?
A: Form N-405 is due on or before the 20th day of the 4th month following the close of the trust's taxable year.
Q: Are there any penalties for not filing Form N-405?
A: Yes, there are penalties for failure to file or for filing an incomplete or inaccurate Form N-405. It is important to file the form correctly and on time.
Q: Can I e-file Form N-405?
A: No, at the moment, Form N-405 can only be filed by mail. Electronic filing is not available for this form.
Form Details:
- Released on January 1, 2019;
- The latest edition provided by the Hawaii Department of Taxation;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a fillable version of Form N-405 by clicking the link below or browse more documents and templates provided by the Hawaii Department of Taxation.
Download Form N-405 Tax on Accumulation Distribution of Trusts - Hawaii
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