Schedule-AMD: Hawaii Explanation of Changes on Amended Return

Schedule AMD (Explanation of Changes on Amended Return) is a form required by the Hawaii Department of Taxation (HI DOT) when you file an amended HI state income tax return. It explains the reason for filing the amended return and details the specific changes you're making to your original tax filing.

When to Use Schedule AMD?

  • You need to correct errors or omissions on your originally filed HI income tax return.
  • You received new information that affects your tax liability (e.g., additional income, deductions, credits).
  • The HI Department of Taxation notified you of a mistake on your return.

What Information Goes on Schedule AMD?

A. Identifying Information: Enter your name(s) as shown on the amended return and your Social Security number(s) or Federal Employer Identification Number (FEIN).

B. Amended Return: Indicate that this is an amended return by checking the appropriate box.

C. Explanation of Changes: This is the core of Schedule AMD. Here, you'll need to:

  1. Briefly describe the reason for filing the amended return (e.g., "Correcting income amount reported on Line 5").
  2. Identify the specific lines or sections of the original return that are being changed.
  3. Explain the details of the changes, including the original amount reported and the corrected amount.
  4. Use clear and concise language that the HI Department of Taxation can easily understand.

D. Net Operating Loss (NOL) Carryback: If you're amending your return to claim a Net Operating Loss (NOL) carryback, mark the designated box.

E. Signature and Attachments: Sign and date the completed Schedule AMD. Attach any relevant documentation supporting your amended return, such as corrected W-2 forms or receipts for additional deductions.