Clear Form
STATE OF HAWAII — DEPARTMENT OF TAXATION
FUEL TAX CREDIT FOR COMMERCIAL FISHERS
TAX
FORM
N-163
YEAR
(NOTE: If you are claiming the Ethanol Facility Tax Credit, no other credit
20__
can be claimed for the same taxable year.)
(REV. 2016)
Or fiscal year beginning
, 20
and ending
, 20
ATTACH THIS SCHEDULE TO FORM N-11, N-15, N-20,
N-30, N-35, N-40, OR N-70NP
NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.
Name
SSN or FEIN
PART I — COMPUTATION OF TAX CREDIT FOR COMMERCIAL FISHERS
Note: If only the distributive share(s) of the credit is being claimed on Form N-163, begin on line 4.
1.
Enter the number of gallons of diesel oil purchased and used by the principal operator ............................
2.
Multiply the number of gallons from line 1 by $0.02/$0.01* and enter the amount here .............................
$
3.
Add the amount of credit from Part II, line 3, Columns A through D, and enter total here. ..........................
$
4.
Flow through of tax credit received from other entities, if any.
Check the applicable box below. Enter the name and Federal Employer I.D. No. of entity
__________________________________________________________________________________
a S corporation shareholder — enter amount from Schedule K-1 (Form N-35), line 16a
b Partner — enter amount from Schedule K-1 (Form N-20), line 17
c Beneficiary — enter amount from Schedule K-1 (Form N-40), line 9
d Patron — enter amount from federal Form 1099-PATR ......................................................................
$
6.
Add the credit from lines 2, 3, 4 and 5. Enter the total here and on Schedule CR, line 18 (for Form
N-11, N-15, N-30, and N-70NP filers) (rounded to the nearest dollar); or Form N-40, Schedule F,
line 1, whichever is applicable.. ...................................................................................................................
$
PART II — WORKSHEET FOR GASOLINE PURCHASED AND USED BY PRINCIPAL OPERATOR
Column A
Column B
Column C
Column D
City & County of
County of
County of
County of
Honolulu
Maui
Hawaii
Kauai
1.
Enter the number of gallons of
gasoline purchased and used by the
principal operator.
2.
Rate (see Instructions)
x $0.335/$0.325**
x
x $0.258/$0.248**
x $0.340/$0.330**
3.
Multiply the number of gallons from
line 1 by the rate listed on line 2
$
$
$
$
* The rate for diesel fuel purchased before January 1, 2016 is $0.02. The rate for diesel fuel purchased on or after January 1, 2016 is
$0.01.
** The rate for gasoline purchased on or after January 1, 2016.
FORM N-163