In the state of Hawaii, the Form N-172 serves as a crucial document for individuals with impaired sight or hearing or those who are totally disabled, providing a pathway to claim tax exemptions under the General Excise Tax and/or Income Tax Laws. Issued by the Department of Taxation and last revised in 2012, this form requires comprehensive details from the applicant, including personal identification, type of disability, and a section dedicated to physician’s certification. The references within the form to marital status are inclusive, acknowledging civil unions alongside traditional marriages, which indicates the state's broader understanding of modern relationships. Part I of the form allows individuals—or in certain cases, corporations, partnerships, or LLCs where all members meet the disability criteria—to specify the nature of their exemption claim, whether for general excise tax or income tax, reflecting the form’s adaptability to different taxpayer needs. Meanwhile, Part II necessitates a detailed certification from qualified professionals like ophthalmologists, otolaryngologists, or licensed physicians and includes provisions for the authorization of information release to facilitate further services for the applicant. This form not only underscores the importance of accommodating individuals with disabilities within the tax system but also highlights the procedural and verification steps necessary to ensure these exemptions are granted appropriately.
| Question | Answer |
|---|---|
| Form Name | Form N 172 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | ASA, LLC, ANSI, hawaii form n 172 |