Hawaii Estate Tax Forms & Deadlines
Last updated: 9 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Hawaii Estate Tax — Forms & Deadlines
One-stop page for Hawaii estate tax filing: who must file, which forms you need, due dates and extensions, payment and penalties, installment options, and checklists.
Who must file?
Core forms & where to get them
Hawaii forms
- M-6 — Hawaii Estate Tax Return (with instructions).
- M-68 — Application for automatic extension of time to file M-6/M-6GS and/or pay Hawaii estate (and GST) taxes.
- M-6A — Request for Release (for decedents dying after June 30, 1983).
- M-6GS — Hawaii Generation-Skipping Transfer Tax Return.
- VP-2 — Miscellaneous Taxes Payment Voucher (use to remit payment with an extension when applicable).
- L-110 — E-file waiver request (if needed).
Hawaii DoTAX — Estate & Transfer Tax Forms
Direct items: M-6 Instructions · M-68 Instructions · VP-2 Instructions
Federal references to attach
- Form 706 (or 706-NA) pages/schedules and Forms 712.
- Valuations/appraisals, will/trusts, POA, and other state/foreign estate tax returns (if any).
See the M-6 instructions for the full list of required attachments.
Deadlines, extensions & installments
| Item | When due | Notes |
|---|---|---|
| Form M-6 (estate tax return) | 9 months after date of death | Payment is also due by 9 months. Late payment accrues interest even if you extend to file. |
| Automatic extension to file | 6 months |
If a federal Form 706 is required, attach an IRS-approved Form 4768 to M-6 and file by the extended federal due date. If no federal 706 is required (excludable gap), file Form M-68; a payment is generally required with the extension. |
| Extension payment | By original 9-month due date | Remit with VP-2 (or via Hawaii Tax Online). Enter on M-6 Schedule D when you file. |
| Installments (closely held business) | With return/election | If federal IRC §6166 applies, Hawaii allows proportional installment/deferral on the Hawaii tax for Hawaii-situs assets covered by the federal plan. |
How to file & pay
E-file / mailing
Hawaii previously required e-filing for certain periods; the Department no longer requires e-file for decedents dying on or after September 1, 2021. You may still use Hawaii Tax Online or file by mail to the DoTAX P.O. Box listed in the M-6 instructions.
Payment, penalties & interest
- Payment due at 9 months (same as return due date); late payment accrues interest even if you extended to file.
- Failure to file: 5% per month (up to 25%).
- Failure to pay after timely filing: 20% of unpaid tax if still unpaid 60 days after due date.
- Interest: 2/3 of 1% per month (or part of month) on unpaid amounts.
Practical checklists
Before filing
- Determine residency and list Hawaii-situs assets (for nonresidents).
- Complete federal schedules (706/706-NA) and appraisals.
- Decide on QTIP/portability needs and attach election statements if applicable.
- Model §6166 eligibility and cash needs for payment.
When extending
- If filing federal 706: request Form 4768; attach approval to M-6.
- If no federal return: file M-68 by the 9-month due date and pay via VP-2/Hawaii Tax Online.
- Track extension payments to report on M-6 Schedule D.
FAQs
When is Hawaii Form M-6 due?
Nine months after the date of death. Extensions to file are typically for six months, but tax must still be paid by nine months.
How do I get more time to file?
Attach an IRS-approved Form 4768 (if you must file federal 706). If no federal return is required, file Form M-68. Pay any expected Hawaii tax with the extension.
Can I pay in installments?
Possibly. If federal §6166 applies for closely held business interests, Hawaii allows proportional installment/deferral for the Hawaii portion.
What must be attached to M-6?
Federal 706 (or 706-NA) pages/schedules, Forms 712, death certificate, will/trusts, appraisals, and any other state or foreign estate tax returns as applicable.