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Instructions for Form N-30, Rev 2020 - Hawaii
files.hawaii.gov2020, taxpayers are required to file Form N-30 electronically unless a waiver is obtained by fil-ing Form L-110. The penalty for failure to file electronically is 2% of the tax due. For more information, see Department of Taxation An - nouncement No. 2019-10. General Instructions. FILING REQUIREMENTS. Note — A copy of the federal corporation re-