This Announcement supersedes Tax Announcement No. 2019-10, which required Form N-30 to be filed electronically for taxable years beginning on or after January 1, 2020.
Currently, Form N-30, including schedules and attachments, may be e-filed through the Modernized e-File Program administered by the Internal Revenue Service (IRS). However, IRS restrictions, as well as software restrictions, prevent many corporate taxpayers from electronically filing. Accordingly, the Department of Taxation will suspend the requirement that Form N-30 be submitted electronically.
DoTax Ann No. 22-07 - RE: Suspension of Failure to Electronically File (e-file) Penalty for Corporate Income Tax Returns (Form N-30) for Tax Years Beginning on or After January 1, 2022 (hawaii.gov)