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PURPOSE OF FORM Use Form N-358 to figure and claim the health- care preceptor income tax credit under section 235-110.25, Hawaii Revised Statutes (HRS).
Any person who is in Hawaiʻi for a temporary or transient purpose and whose permanent residence is not Hawaiʻi is considered a Hawaiʻi nonresident. Each year, a nonresident who earns income from Hawaiʻi sources must file a State of Hawaiʻi tax return and will be taxed only on income from Hawaiʻi sources.
Residents are individuals who are domiciled in Hawaii even if the individual is outside Hawaii for a temporary or transitory purpose. Individuals not domiciled in Hawaii who spend more than 200 days in the tax year within Hawaii are presumed to be residents.
Purpose of Form Use Form N-356 to figure and claim the earned income tax credit under section 235- 55.75, Hawaii Revised Statutes.
Use Form N-848 to grant authority to an in- dividual to sign Hawaii tax documents on your behalf, represent you before the Department and to receive otherwise confidential tax information.

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PURPOSE OF FORM Use this form to: 1. Register for various tax licenses and permits with the Department of Taxation (DOTAX) and to obtain a corresponding Hawaii Tax Identification Number (Hawaii Tax I.D. No.). 2. Add a license/permit/registration not applied for on your previously filed Form BB-1.
N-11. Individual Income Tax Return (Resident Form)
A partnership return shall be filed in the first year the partners formally agree to engage in joint operation, or in the absence of a formal agreement, the first taxable year in which the organization receives income or makes or incurs any expenditures treated as deductions for Hawaii income tax purposes.

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