Gov. Green authorizes relief for Hurricane Lala – impacted taxpayers

Gov. Josh Green has authorized the state Department of Taxation to waive penalties and interest for the period of Aug. 20, 2026, to Oct. 20, 2026, for eligible impacted taxpayers who are not able to timely file certain state income tax, general excise tax and transient accommodations tax returns, or are not able to make timely payment in connection with those returns.

Note:   If taxpayers previously requested relief for the March 2026 Kona Low and Hurricane Lala has caused additional impacts, a new, separate request for Hurricane Lala relief must be filed.

“Many were still recovering from the severe disruption caused by the Kona Low storms as our communities were struck by Hurricane Lala. Families, businesses and everyday routines were disrupted once again — and the impact of Hurricane Lala has only deepened the challenges people are facing,” said Governor Green. “Providing this tax relief through DOTAX is meant to ease some of that strain and support everyone as they work toward getting back on their feet.”

“DOTAX acknowledges that taxpayers impacted by Hurricane Lala may encounter difficulties in filing their state tax returns or submitting required tax payments within the designated deadlines,” stated DOTAX Director Gary Suganuma. “Accordingly, DOTAX will evaluate requests from affected taxpayers seeking relief from penalties and interest associated with late filing and late payment of taxes for the period spanning August 20, 2026, through October 20, 2026, subject to eligibility requirements.”

Affected taxpayers may request a waiver of late file and/or late pay penalties and interest by completing and filing Form L-115A, Tax Relief Request for State Declared Disasters – Hurricane Lala. DOTAX will accept Form L-115A until Oct. 20, 2026, but taxpayers are urged to file their request as soon as possible.

Although Form L‑115A has not yet been released, it will be posted and made available for electronic filing (and by paper, if necessary) in the near future. Taxpayers are encouraged to regularly check the DOTAX website for updates and the availability of the form.

To ensure timely and accurate processing, DOTAX recommends that affected taxpayers file Form L-115A electronically by selecting the “2026 Disaster Relief Request” option on Hawaiʻi Tax Online (HTO) at https://hitax.hawaii.gov, once Hurricane Lala has been added to the online request. Taxpayers who are required to file their returns and make payments electronically must also file their L-115A relief request form electronically via HTO.

Taxpayers with questions regarding electronically filing should contact Taxpayer Services at 808-587-4242 or by email at taxpayer.services@hawaii.gov.

Affected taxpayers who are unable to electronically file Form L-115A may mail it to the address listed below or deliver it to their local district office. Office locations are available at: https://tax.hawaii.gov/contact.

Mail Form L-115A to:

Hawaiʻi Department of Taxation
Tax Relief Request
P.O. Box 259
Honolulu, HI 96809-0259

After filing Form L-115A, taxpayers must file their tax return and pay any taxes owed no later than October 20, 2026. Late file and late payment penalties and interest will begin accruing for returns filed or payments made after October 20, 2026.

For full information, including applicable tax returns and relevant tax periods, please see the official Tax Announcement, here.

For all inquiries relating to relief for taxpayers affected by Hurricane Lala, please contact the Technical Section at 808-587-1577, or by email at tax.technical.section@hawaii.gov.

Tax forms and information are available on the DOTAX website at https://tax.hawaii.gov.