Hawaii Offers Case-by-Case Tax Relief After Kona Low Storms

State requires affected taxpayers to submit waiver request, unlike automatic federal relief

Apr. 14, 2026 at 10:05am

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A vast, atmospheric landscape painting in muted blues, grays, and greens, depicting a stormy, turbulent sky over a flooded coastal town, with only the tops of buildings and palm trees visible above the rising waters, conveying the overwhelming power of the natural disaster.The Kona Low storms that devastated Hawaii's coastal communities also disrupted the tax filing season, overwhelming residents and businesses focused on rebuilding.Honolulu Today

The Hawaii Department of Taxation will consider requests from taxpayers adversely affected by the recent Kona Low storms to waive penalties and interest for late filing and payment of state income taxes, but will not offer blanket relief like the IRS is providing for federal taxes. Affected individuals and businesses must submit a specific form to the state describing how the disaster impaired their ability to meet tax obligations.

Why it matters

The Kona Low storms hit Hawaii right during tax season, overwhelming residents and businesses focused on rebuilding. While the IRS is automatically granting federal tax deadline extensions, the state requires a more burdensome process for taxpayers to request relief, raising concerns about accessibility and equity.

The details

The Hawaii Department of Taxation (DOTAX) announced it will consider waiving penalties and interest for late state income tax filings and payments from April 20 to July 20, 2026, but only on a case-by-case basis. Taxpayers must submit Form L-115, the Tax Relief Request for State Declared Disasters, describing how the Kona Low storms impaired their ability to meet tax obligations. DOTAX says it will not preauthorize or preapprove waivers, and will notify taxpayers if additional information is needed after the form is filed.

  • The Kona Low storms occurred between March 10 and March 23, 2026.
  • The IRS is granting federal tax deadline extensions until July 8, 2026.
  • The state of Hawaii's tax relief period runs from April 20 to July 20, 2026.

The players

Hawaii Department of Taxation (DOTAX)

The state agency responsible for administering and enforcing Hawaii's tax laws.

Gary H. Yamashiroya

A spokesperson for the Hawaii Department of Taxation.

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What they’re saying

“We are not considering offering blanket relief because there is no general statutory authority for the Department to do so, whereas the IRS does have such federal statutory authority.”

— Gary H. Yamashiroya, Spokesperson, Hawaii Department of Taxation

What’s next

Affected Hawaii taxpayers must submit Form L-115, the Tax Relief Request for State Declared Disasters, to the Hawaii Department of Taxation by July 20, 2026 to request a waiver of penalties and interest for late state income tax filings and payments.

The takeaway

The disparity between the IRS's automatic federal tax relief and Hawaii's more burdensome case-by-case state tax relief process highlights the challenges faced by disaster-impacted taxpayers who must navigate complex bureaucratic requirements to obtain assistance, potentially creating inequities in access to relief.