Public Service Company Tax Return Form

State of Hawaii — Department of Taxation
Form U-6 Public Service Company Tax Return

Calendar Year 2015

(Based on income for calendar year 2014 or fiscal year beginning on and ending )

(Note: Do NOT use Form U-6 to calculate and/or remit the counties’ share of the public service company tax.)

TOTAL TAX (from page 2; Do Not enter TAX DUE amount)
$

Check if: 1st year 2nd year Final year Amended return Paying tax in installments

SECTION I - COMPUTATION OF ADJUSTED GROSS INCOME

GROSS INCOME FROM PRECEDING TAXABLE YEAR BEGINNING IN 2014

1 Gross Income from Public Utility Business (describe fully from what sources received)

a (1) Passenger Fares for Transportation Between Points on a Scheduled Route By Land
$

(2) Worthless Accounts Charged Off for Net Income Tax Purposes (see Instructions)
$

(3) Adjusted Gross Income (line 1a(1) minus line 1a(2))
$

b (1) Sales of Products or Services to Another Public Utility for Resale to the Consumer
$

(2) Worthless Accounts Charged Off for Net Income Tax Purposes (see Instructions)
$

(3) Adjusted Gross Income (line 1b(1) minus line 1b(2))
$

c (1) Sales of Telecommunication Services to a Person Defined in Section 237-13(6)(D), HRS, for Resale to the Consumer
$

(2) Worthless Accounts Charged Off for Net Income Tax Purposes (see Instructions)
$

(3) Adjusted Gross Income (line 1c(1) minus line 1c(2))
$

d (1)
$

(2) Worthless Accounts Charged Off for Net Income Tax Purposes (see Instructions)
$

(3) Adjusted Gross Income (line 1d(1) minus line 1d(2))
$

2 Equipment Rentals Received (attach schedule and describe fully)

3 Joint Facility Rentals Received

4 Non-Operating Income from Public Utility Business (attach schedule and describe fully)

5 TOTAL ADJUSTED GROSS INCOME (add lines 1 through 4)
$

DECLARATION

I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief is a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the Public Service Company Tax Law, Chapter 239, HRS.

Paid Preparer’s Information

SECTION II — COMPUTATION OF TAX

Line references are to lines on page 1. Note: Enter TOTAL TAX amount on page 1.

PART I. — FOR PUBLIC UTILITIES TAXED UNDER SECTION 239-5 (a), (b) and (c), HRS.

A Line 5 less lines 1a(3), 1b(3), and 1c(3) x 4.0% (fixed rate). TAX AMOUNT

B Line 1a(3) x 5.35% (fixed rate). TAX AMOUNT

C Line 1b(3) x .5% (fixed rate). TAX AMOUNT

D Line 1c(3) x .5% TAX AMOUNT

E TOTAL TAX (add lines A, B, C, and D)

F Nonrefundable Tax Credit - Credit for Lifeline Telephone Service Subsidy

G Balance (line E minus line F, but not less than zero)

H Payment with Extension (attach Form N-755)

I Tax Installment Payments

J Total Payments (add lines H and I)

K TAX DUE (if line G is larger than J), enter AMOUNT OWED

L OVERPAYMENT (if line J is larger than line G), enter AMOUNT OVERPAID

PART II. — FOR PUBLIC UTILITIES TAXED ONLY UNDER SECTION 239-5(b), HRS.

A TOTAL TAX (line 1a(3) x 5.35% fixed rate)

B Payment with Extension (attach Form N-755)

C Tax Installment Payments

D Total Payments (add lines B and C)

E TAX DUE (if line A is larger than line D), enter AMOUNT OWED

F OVERPAYMENT (if line D is larger than line A), enter AMOUNT OVERPAID

PART III. — FOR PUBLIC UTILITIES TAXED ONLY UNDER SECTION 239-5(c), HRS.

A Line 1b(3) x .5% (fixed rate). TAX AMOUNT

B Line 1c(3) x .5% TAX AMOUNT

C TOTAL TAX (add lines A and B)

D Payment with Extension (attach Form N-755)

E Tax Installment Payments

F Total Payments (add lines D and E)

G TAX DUE (if line C is larger than line F), enter AMOUNT OWED

H OVERPAYMENT (if line F is larger than line C), enter AMOUNT OVERPAID