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Tax Returns

Tax returns Publication 557 - Additional Material Table of Contents Appendix. Tax returns Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Tax returns Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Tax returns 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Tax returns No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Tax returns 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Tax returns Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Tax returns 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Tax returns , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Tax returns Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Tax returns Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Tax returns    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Tax returns Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Tax returns    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Tax returns    4Deductible as a business expense to the extent allowed by section 192. Tax returns    5Deductible as a business expense to the extent allowed by section 194A. Tax returns 6Application is by letter to the address shown on Form 8718. Tax returns A copy of the organizing document should be attached and the letter should be signed by an officer. Tax returns    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Tax returns    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Tax returns    9Although the organization files a partnership return, all distributions are deemed dividends. Tax returns The members are not entitled to pass through treatment of the organization's income or expenses. Tax returns    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Tax returns    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Tax returns    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Tax returns Use Form 1024 if applying for recognition under section 501(c)(4). Tax returns    13See section 501(c)(29) for details. Tax returns    14See Revenue Procedure 2012-11, sec. Tax returns 4. Tax returns 01, 2012-7 I. Tax returns R. Tax returns B. Tax returns 368, for details. Tax returns Appendix. Tax returns Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Tax returns You should bear in mind that requirements for these instruments may vary under applicable state law. Tax returns See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Tax returns DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Tax returns Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Tax returns Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Tax returns Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Tax returns No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Tax returns Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Tax returns   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Tax returns ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Tax returns Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Tax returns   In witness whereof, we have hereunto subscribed our names this day of , 20. Tax returns Appendix. Tax returns Sample Articles of Organization, continued Draft B The Charitable Trust. Tax returns Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Tax returns ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Tax returns Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Tax returns The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Tax returns Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Tax returns No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Tax returns No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Tax returns b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Tax returns On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Tax returns The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Tax returns Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Tax returns The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Tax returns c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Tax returns It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Tax returns d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Tax returns Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Tax returns An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Tax returns All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Tax returns Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Tax returns The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Tax returns Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Tax returns Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Tax returns  None of the trustees shall be required to furnish any bond or surety. Tax returns None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Tax returns  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Tax returns A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Tax returns  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Tax returns Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Tax returns a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Tax returns No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Tax returns b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Tax returns c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Tax returns d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Tax returns e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Tax returns f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Tax returns Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Tax returns Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Tax returns Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Tax returns Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Tax returns No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Tax returns No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Tax returns Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Tax returns Trustee Trustee Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Hawaii Department of Commerce and Consumer Affairs - Wailuku

Website: Hawaii Department of Commerce and Consumer Affairs - Wailuku

Address: Hawaii Department of Commerce and Consumer Affairs - Wailuku
Office of Consumer Protection
1063 Lower Main St., Suite C-216
Wailuku, HI 96793

Phone Number: 808-243-4648 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs- Hilo

Website: Hawaii Department of Commerce and Consumer Affairs- Hilo

Address: Hawaii Department of Commerce and Consumer Affairs- Hilo
Office of Consumer Protection
345 Kekuanaoa St., Suite 12
Hilo, HI 96720

Phone Number: 808-933-0910 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Website: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Address: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)
Office of Consumer Protection
Leiopapa A Kamehameha Building
235 S. Beretania St., Suite 801

Honolulu, HI 96813

Phone Number: 808-586-2630 808-587-3222 (Consumer Resource Center)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Division of Financial Institutions
PO Box 2054
Honolulu, HI 96805

Phone Number: 808-586-2820
808-274-3141 (Kauai) 808-984-2400 (Maui) 808-974-4000 (Hawaii)

Toll-free: 1-800-468-4644

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Insurance Division
PO Box 3614
Honolulu, HI 96811

Phone Number: 808-586-2790

Toll-free: 1-800-468-4644 (Lanai and Molokai)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Business Registration Division
Securities Enforcement Branch

PO Box 40
Honolulu, HI 96810

Phone Number: 808-586-2744

Toll-free: 1-877-447-2267

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
465 S. King St., Room 103
Honolulu, HI 96813

Phone Number: 808-586-2020

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The Tax Returns

Tax returns Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. Tax returns Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. Tax returns Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. Tax returns Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. Tax returns Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. Tax returns Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. Tax returns Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. Tax returns Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. Tax returns Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. Tax returns Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. Tax returns B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. Tax returns Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. Tax returns Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Tax returns Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Tax returns Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. Tax returns C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. Tax returns Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. Tax returns Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Tax returns Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. Tax returns Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. Tax returns Deducción de la contribución, Deducción de la contribución. Tax returns Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. Tax returns Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. Tax returns COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. Tax returns Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Tax returns Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. Tax returns Terceros pagadores, Terceros pagadores. Tax returns Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. Tax returns Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. Tax returns Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. Tax returns Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. Tax returns Excepciones al requisito de los $150 o $2,500, Excepciones. Tax returns Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. Tax returns Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). Tax returns Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. Tax returns Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. Tax returns Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Tax returns Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. Tax returns Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. Tax returns Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. Tax returns Depósitos en días laborables solamente, Depósitos en días laborables solamente. Tax returns Depósitos, cuándo se hacen, 11. Tax returns Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. Tax returns Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. Tax returns Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. Tax returns Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Tax returns Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Tax returns Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. Tax returns Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. Tax returns Patronos nuevos, Patronos nuevos. Tax returns Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. Tax returns Período de depósito, Período de depósito. Tax returns Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. Tax returns Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. Tax returns Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. Tax returns Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. Tax returns Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. Tax returns Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. Tax returns Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. Tax returns Requisito de los $2,500, Requisito de los $2,500. Tax returns Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. Tax returns Depósitos hechos a tiempo, Depósitos hechos a tiempo. Tax returns Opción de pago el mismo día, Opción de pago el mismo día. Tax returns Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. Tax returns Registro de depósitos, Registro de depósitos. Tax returns Requisito de depósito electrónico, Requisito de depósito electrónico. Tax returns Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. Tax returns Empleado Definición, 2. Tax returns ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. Tax returns Según el derecho común, Definición de empleado según el derecho común. Tax returns Empleado doméstico Requisito de $1,900, Requisito de $1,900. Tax returns Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. Tax returns Empleados arrendados, Empleados arrendados. Tax returns Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Tax returns Exención, disposiciones de, Disposiciones de exención. Tax returns Especialista en servicios técnicos, Especialista en servicios técnicos. Tax returns F Formulario 499R-2/W-2PR, 13. Tax returns Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. Tax returns SS-8PR, Ayuda provista por el IRS. Tax returns W-3PR, 13. Tax returns Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). Tax returns , Ley Federal de Contribución para el Desempleo (FUTA). Tax returns Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. Tax returns G Gastos de viaje y de representación, Gastos de viaje y de representación. Tax returns I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. Tax returns Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. Tax returns Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Tax returns Vendedores directos, Vendedores directos. Tax returns Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. Tax returns Los Formularios 499R-2/W-2PR y W-3PR, 13. Tax returns Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. Tax returns Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. Tax returns Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. Tax returns M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. Tax returns , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Tax returns Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. Tax returns Agentes de reportación, Agentes de reportación. Tax returns Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. Tax returns Multa promediada por no depositar, Multa promediada por no depositar. Tax returns Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. Tax returns Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. Tax returns N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. Tax returns Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Tax returns Número de identificación patronal (EIN), 3. Tax returns Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Tax returns Número de Seguro Social (SSN) , 4. Tax returns Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. Tax returns Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. Tax returns Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. Tax returns Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. Tax returns P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. Tax returns Transportación (beneficios de transporte), Transportación (beneficios de transporte). Tax returns Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. Tax returns Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. Tax returns Empleados domésticos, Empleados domésticos. Tax returns Formulario 940-PR, Formulario 940-PR. Tax returns Tasa de la contribución, Tasa de la contribución FUTA. Tax returns Trabajadores agrícolas, Trabajadores agrícolas. Tax returns Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. Tax returns ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). Tax returns Multas por no radicar y por no pagar, Multas o penalidades. Tax returns Patrono sucesor, Patrono sucesor. Tax returns Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. Tax returns Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. Tax returns Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. Tax returns Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. Tax returns Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). Tax returns Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Tax returns Propinas, 6. Tax returns Propinas Formulario 4070-PR, 6. Tax returns Propinas Formulario 4070A-PR, 6. Tax returns Propinas Informe de propinas, Informe de propinas. Tax returns Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. Tax returns Regla de disposición, Regla de disposición. Tax returns Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. Tax returns Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. Tax returns Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. Tax returns Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Tax returns Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. Tax returns Trabajo doméstico, Trabajo doméstico. Tax returns V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. Tax returns Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications