Hawaii Estate Tax Guide
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 Hawaii Estate Tax Calculator.
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).
- Federal: IRS Form 706 & instructions — IRS page.
Hawaii Situs vs. Non-Situs (for Nonresidents)
| Asset type | Hawaii treatment | Notes |
|---|---|---|
| Real property in Hawaii | Included | Report fair market value; local appraisals recommended. |
| Tangible personal property kept in HI | Included | Boats, vehicles, equipment, art physically in HI. |
| Intangibles (stock, bank/brokerage) | Generally excluded | Excluded for nonresidents unless a business situs exists in HI. |
| Entity interests (LLC/partnership) | Generally excluded | Treated as intangibles; avoid HI business-situs facts. |
If you’re a nonresident with Hawaii assets, see the Nonresident Guide for examples and a filing checklist.
Filing Mechanics & Deadlines
- When to file: M-6 due within 9 months from date of death.
- Extension to file: up to 6 months (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: Use 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 Hawaii Estate Tax Planning page or book a fixed-fee planning consult.
Tools & Subpages
Calculator
Estimate Hawaii estate tax for residents and nonresidents; model elections and timing.
Forms & Deadlines
All forms (M-6/M-68/M-6A/M-6GS) with due dates, extensions, payments, and penalties.
Nonresident Guide
Who must file, what is Hawaii-situs, apportionment concepts, examples, and checklists.
Case Notes
Authorities-first summaries on conformity, situs, elections, valuation, and timing.
Planning
Strategies to reduce exposure, allocate burden, and fund payments—checklists and drafts.
FAQs
Does Hawaii have an estate or an inheritance tax?
Hawaii has a state estate tax (paid by the estate). It follows federal concepts with Hawaii-specific filing rules.
When is Hawaii Form M-6 due?
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-situs real and tangible property. Most nonresident intangibles are excluded unless a Hawaii business situs exists.
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.
Need help filing or planning?
We assist with Hawaii probate coordination, resident and nonresident M-6 filings, QTIP/charitable elections, valuation documentation, and §6166 liquidity planning.