Guida all'imposta patrimoniale delle Hawaii
Last updated: 9 Nov 2025
Hawaii Estate Tax & Probate — Complete Guide
What executors and families need to know about Hawaii probate and the Hawaii estate tax (HRS ch. 236E): who files, what’s taxed, nonresident situs, Form M-6, deadlines & extensions, elections (marital/QTIP, charitable), valuation, and planning—plus a calculator, case notes, and a nonresident guide.
Hawaii Probate Basics
Courts & intestacy
Probate is handled by the Hawaii state courts. If there is no will, distribution follows Hawaii’s intestacy statutes. Ancillary probate is common where nonresidents own Hawaii real property.
Typical probate steps
Open estate → appoint personal representative → notices → inventory & appraisals → pay debts/expenses/taxes → accountings → distribution & close.
Hawaii Estate Tax — At a Glance
Need a quick estimate? Try the Calcolatore dell'imposta sul patrimonio delle Hawaii.
Official Pages, Forms & Where to File
- Hawaii Department of Taxation — Estate & Transfer Tax Forms (M-6, M-6GS, M-68, M-6A, VP-2, instructions).
- Statute: Hawaii Revised Statutes — Chapter 236E (PDF).
- Federale: IRS Form 706 & instructions — IRS page.
Hawaii Situs vs. Non-Situs (for Nonresidents)
| Tipo di attività | Hawaii treatment | Note |
|---|---|---|
| Real property in Hawaii | Incluso | Report fair market value; local appraisals recommended. |
| Tangible personal property kept in HI | Incluso | Boats, vehicles, equipment, art physically in HI. |
| Beni immateriali (azioni, banca/brokeraggio) | Generalmente escluso | Excluded for nonresidents unless a sito aziendale exists in HI. |
| Entity interests (LLC/partnership) | Generalmente escluso | Treated as intangibles; avoid HI business-situs facts. |
If you’re a nonresident with Hawaii assets, see the Guida per non residenti per esempi e una lista di controllo per l'archiviazione.
Filing Mechanics & Deadlines
- Quando presentare la domanda: M-6 due within 9 mesi from date of death.
- Estensione del file: up to 6 mesi (IRS 4768 approval or Hawaii M-68 if no federal return). Payments still due at 9 months.
- How to pay: Hawaii Tax Online or by check with VP-2 voucher; record extension/estimated payments on the return.
- Release request: Utilizzo M-6A to obtain a Department “Release” often required by title/escrow and financial institutions.
Planning Ideas to Reduce Hawaii Estate Tax
- Marital & charitable planning. Align federal elections (QTIP/charitable) with Hawaii filing to defer or reduce tax.
- Nonresident situs. Limit Hawaii-situs assets for nonresidents; avoid business situs for intangibles.
- Valuation & deductions. Use strong local appraisals; keep court orders/invoices to support deductions.
- Liquidity & §6166. Coordinate cash for the 9-month payment; if federal §6166 applies, expect proportional coordination for HI-situs business interests.
For step-by-step implementation, see the dedicated Pianificazione fiscale delle Hawaii page or book a fixed-fee planning consult.
Strumenti e sottopagine
Calcolatrice
Estimate Hawaii estate tax for residents and nonresidents; model elections and timing.
Moduli e scadenze
All forms (M-6/M-68/M-6A/M-6GS) with due dates, extensions, payments, and penalties.
Guida per non residenti
Who must file, what is Hawaii-situs, apportionment concepts, examples, and checklists.
Note sul caso
Authorities-first summaries on conformity, situs, elections, valuation, and timing.
Pianificazione
Strategies to reduce exposure, allocate burden, and fund payments—checklists and drafts.
Domande frequenti
Does Hawaii have an estate or an inheritance tax?
Hawaii has a imposta statale sulle successioni (paid by the estate). It follows federal concepts with Hawaii-specific filing rules.
Quando va consegnato il modulo M-6 delle Hawaii?
Nine months after the date of death. An additional six months is available to file (not time to pay) using IRS Form 4768 approval or Hawaii Form M-68.
How are nonresidents taxed?
Only on Hawaii-sito real and tangible property. Most nonresident intangibles are excluded unless a Hawaii sito aziendale esiste.
Which forms do I use?
M-6 (estate return), M-68 (extension if no federal 706), M-6A (Release), and M-6GS if Hawaii GST applies; use VP-2 to remit by check.
Avete bisogno di aiuto per l'archiviazione o la pianificazione?
We assist with Hawaii probate coordination, resident and nonresident M-6 filings, QTIP/charitable elections, valuation documentation, and §6166 liquidity planning.