Hawaii Estate Taxes

Hawaii's estate tax law is designed to absorb the federal estate tax credit for state death taxes. No additional estate tax is imposed.

Returns. An estate's personal representative must file a Hawaii Estate Tax Report (Form M-6), along with a copy of the federal estate tax return, with the Department of Taxation by the due date for the federal return (i.e., within nine months after the decedent's death), including extensions. The personal representative also has 60 days to file a copy of the written notice of the final determination of the federal estate tax due. Any state taxes that are due must be paid by the filing deadline for the estate tax return.

Generation-skipping transfer tax. Hawaii imposes a generation-skipping transfer (GST) tax that is equal to the federal credit for state taxes. The Hawaii GST tax is imposed on all property subject to the federal GST tax and is reported on Form M-6GS.