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# Hawaii Opens Hurricane Lowell Tax-Relief Requests
- URL: https://www.theamericanquorum.com/state-news-hawaii-2026-09-18-a/
- Published: 2026-09-18T08:27:48.000Z
- Updated: 2026-09-18T08:27:48.000Z
- Description: Hawaii taxpayers affected by Hurricane Lowell may request case-by-case waivers of penalties and interest on certain late GET and TAT filings. The Lowell-specific process opens September 18, with a January 20 deadline.
- Author: News Desk
- Tags: State News, Hawaii

Hawaiʻi businesses and other taxpayers affected by Hurricane Lowell can now ask the state to waive penalties and interest on certain late general excise and transient accommodations tax filings, but the relief is neither automatic nor an extension of the underlying tax bill.

In [Tax Announcement 2026-08](https://files.hawaii.gov/tax/news/announce/ann26-08.pdf?ref=theamericanquorum.com), issued September 16, the Department of Taxation said it will consider Hurricane Lowell requests case by case. Eligible taxpayers may seek relief for Form G-45 general excise/use tax returns and Form TA-1 transient accommodations tax returns covering the August through November 2026 tax periods. The waiver window runs from September 20, 2026, through January 20, 2027.

The practical deadline is January 20\. A taxpayer who receives relief must still file the affected return and pay the tax by that date; penalties and interest will accrue after it. The department also cautioned that filing a request does not produce preauthorization or advance approval. Officials may ask for more information while reviewing a case.

The required request is Form L-115B, designated specifically for Hurricane Lowell. The department said the form would become available through [Hawaiʻi Tax Online on September 18](https://tax.hawaii.gov/?ref=theamericanquorum.com), under “2026 Disaster Relief Request.” Taxpayers already required to file and pay electronically must submit L-115B electronically as well. People who cannot file online may mail the form to the Department of Taxation or deliver it to a district office.

Applicants should explain clearly how the storm prevented timely filing or payment, select the applicable reason for the request, and sign and date the form. Business requests must be signed by an officer, partner, member or authorized agent. The department’s [general disaster-relief instructions](https://files.hawaii.gov/tax/forms/current/l115%5Fi.pdf?ref=theamericanquorum.com) show the kinds of information normally required, including taxpayer identification, dates and descriptions of losses, affected property and tax type. Taxpayers should use the Lowell-specific L-115B rather than the general form linked here for background.

Anyone who previously sought relief for July or August filings because of Hurricane Lala must submit a separate request if Lowell created additional harm. That distinction matters for businesses hit by both storms: the state is treating them as separate disaster events rather than extending an earlier waiver automatically.

The tax relief arrives during a broader recovery. In a [September 11 recovery update](https://governor.hawaii.gov/newsroom/office-of-the-governor-news-release-gov-green-announces-major-recovery-progress-following-hurricane-lowell/?ref=theamericanquorum.com), Gov. Josh Green said the state had sought an expedited presidential major-disaster declaration and expanded its Disaster Case Management Program statewide. The same update described extensive power, road, airport and harbor restoration work on Kauaʻi, illustrating why some businesses may have been unable to meet ordinary filing obligations.

Taxpayers should keep records that connect a late return or payment directly to Lowell—such as closure dates, damaged records, access problems or documented financial disruption—because eligibility is determined individually. Questions about the relief may be directed to the department’s Technical Section at 808-587-1577 or tax.technical.section@hawaii.gov; electronic-filing questions go to Taxpayer Services at 808-587-4242.