Haw. Code R. § 18-235-1.15 - Permanent total disability; submission of certification
(a) An individual claiming the tax benefits
under the tax laws shall attach to the individual's income tax return the
original certification of permanent total disability.
(b) The individual shall retain a copy of the
certification in the individual's records and may continue to claim the
exemption by attaching a copy of the original certification to the tax return
in subsequent years.
(c) Where the
statutory requirements are not met or in appropriate circumstances, the
department may request additional information or deny the claim for exemption
in the first year or subsequent years.
Notes
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