Hawaii issues guidance on substitute forms

Hawaii has released their forms reproduction policy. To be acceptable for filing purposes, reproductions of Hawaii’s tax forms must meet several conditions and requirements, including:

• For unchanged forms, do not resubmit the substitute form if you have previously received approval for that form from the Department;
• Forms must be reproductions of the complete original official form produced by wet offset or dry direct printing press, computer or laser printer, photocopying or other similar reproduction process;
• Reproductions must be exact replicas of the official forms with respect to layout, data dots, shading, and content;
• No additional printing of text is allowed at the bottom of all forms;
• Printing “The 2nd page does not have any information” at the bottom of the 1st page of the schedule will be acceptable;
• A superficial review of the form is done based upon the processing specifications of the form. It is assumed that there are no spelling errors, incorrect or missing words, missing lines, etc. (State of Hawaii, Department of Taxation Forms Reproduction Policy, July, 2014; http://tax.hawaii.gov/?s=reproduction%202014&type;=network&searchblogs;=1.)
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