Hurricane Lowell Tax Relief in Hawaii
In response to Hurricane Lowell, the state has announced tax relief measures for affected residents and businesses. Governor Josh Green has approved a waiver of penalties and interest for those unable to file or pay certain taxes on time due to the storm.
Key Details:
- Taxes Affected: General Excise Tax (GET) and Transient Accommodations Tax (TAT) for the August to November 2026 periods.
- Deadline for Relief: Affected taxpayers have until January 20, 2027, to file returns and pay owed taxes to request a waiver.
- Reason for Relief: Governor Green emphasized the ongoing challenges faced by families and businesses and stated that this relief aims to ease their burden during recovery.
Application Process:
- Form Required: Taxpayers must complete and submit Form L-115B, the disaster tax relief request form.
- Submission Method: Requests can be filed electronically via Hawaii Tax Online by selecting “2026 Disaster Relief Request.”
- Note on Previous Requests: If taxpayers previously requested relief related to Hurricane Lala for the July or August periods, they must submit a separate request for Hurricane Lowell.
Important Information:
Penalties and interest will commence again for returns filed or payments made post January 20, 2027. For further details, including applicable tax returns and periods, refer to the official Tax Announcement No. 2026-08.
