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Hawaii Form 4835: What You Should Know

Farming Fact Sheet — 2018. Hawaii Department of Transportation (DUST). Use the F-26A to list all farm income, expenses and deductions that are eligible for the HRA. Form 8802 — Business Registration Required — Hawaii.gov Form 8802-B — Information for Farmers, Farms, and Sub-lessees. Use this Form 8802-B, Business Registration Required, to register farm businesses if you are either a farmer, a sub-lessee, or a sub-lessor of a farm if the farm is located on more than one real property. Use the following sections to make sure your business is registered: A. Use the section that lists “Farming Business” as an option. B. In the section that says: “For farm business registration, enter the name of the business and the date it was incorporated (or effective).” , use the words “Farming Business LLC,” “Farm Business Corp,” or “Farm Business Unit,” which will allow you to avoid the “Not Listed Business” error. C. If you are a sub-lessee, use Option A: “For sub-lessor-farming business registration, enter the name of the company or person that is the owner or sub-lessee of any property on which the farming business will operate, the date the property was issued, the address of the property or property owners, the number of shares or equivalent voting rights issued, the name and address of the registered agent or transfer agent. If it is the registered agent or transfer agent, select the appropriate option for that agent or office.” For a successful registration, select Option B as the “If applicable, add these facts” boxes. PAST-PAID BUSINESS ASSIGNMENTS. For your business to be considered “past-paid,” you must enter a copy of your W-2 at the end of Part 5.  FARMER ASSIGNMENTS. If your business does not fall into Section (B): a) or (C), you may complete one of the following boxes. 1) Enter the full title for your farm. This box is applicable if you are a sub-lessee, farmer/tenant, a farmer, an individual, or a trust. If you are not listed in a box under Section (B): a) or (C) or b), select the applicable box.

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