An extension to file is not an extension to pay tax.
Hawaii grants an automatic 6-month extension to file - no application (Form N-101A is obsolete) is required. The condition is that the "properly estimated tax liability" for the year must be paid by the original due date; if it is not, the extension can be treated as void for penalty purposes even though the filing date already passed.
| Item | Detail |
|---|---|
| Form required | None - Form N-101A is obsolete; the extension is automatic |
| Extension length | 6 months, to October 20, 2026 for calendar-year filers (Hawaii's individual due date is April 20) |
| Payment rule | The properly estimated tax liability for the year must be paid by the original due date; underpayment can void the extension for penalty purposes |
| Authority | Haw. Code R. §18-235-98 (implementing HRS §235-98) |