This version of the form is not currently in use and is provided for reference only. Download this version of Form N-309 for the current year.
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.
Q: What is Form N-309?
A: Form N-309 is the Corporation Application for Tentative Refund from Carryback of Net Operating Loss (NOL) in Hawaii.
Q: What is the purpose of Form N-309?
A: The purpose of Form N-309 is to apply for a tentative refund from carrying back a net operating loss (NOL) in Hawaii for corporations.
Q: Who needs to file Form N-309?
A: Corporations in Hawaii that have a net operating loss (NOL) and want to apply for a tentative refund by carrying back the loss need to file Form N-309.
Q: What is a net operating loss (NOL)?
A: A net operating loss (NOL) occurs when a corporation's allowable deductions exceed its taxable income in a given year.
Q: How does Form N-309 help corporations with net operating losses?
A: Form N-309 allows corporations to apply for a tentative refund by carrying back a net operating loss (NOL) in Hawaii to offset taxable income from previous years.
Form Details:
Download a fillable version of Form N-309 by clicking the link below or browse more documents and templates provided by the Hawaii Department of Taxation.