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Hawaii Tax Clearance Certificate Form A-6 for Business Sellers

Facts last checked November 11, 2026

Buyers and lenders in Hawaii often ask for proof that a seller's state taxes are current, and Honolulu Business Brokers Firm hears from owners who are surprised how early the request comes.

Here is how the process works.

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A business seller and a buyer review a tax clearance application and a sale agreement at a conference table
Agency
The Hawaii Department of Taxation
Form or filing
An application for a tax clearance, known as Form A-6, once your returns are filed and your taxes are paid
Timing
One Department of Taxation publication says a certificate usually issues in about 10 to 15 business days when everything is filed and paid, so apply as soon as you have a deal

Common snag: Waiting until the week of closing. Any unfiled return or unpaid balance can hold up the certificate and the sale.

This guide is general information and is not tax or legal advice. Confirm every step with your attorney, your CPA and the Department of Taxation.

What a Tax Clearance Is

A tax clearance certificate is the Department of Taxation's statement that a taxpayer has filed required returns and paid what is owed. Sellers use it to show a buyer, a lender or an escrow officer that no state tax problems sit behind the business.

Many buyers make it a condition of closing, because unpaid taxes can follow a business after a sale.

Form A-6 and What It Asks

The application is Form A-6. The Department checks its records for your state accounts, such as general excise tax, withholding and income tax, and issues a certificate if the accounts are in good standing.

If something is missing, the Department tells you what to file or pay. Read the current form instructions, since forms and fees can change.

Timing Against Your Closing Date

A Department of Taxation publication says certificates usually come in about 10 to 15 business days when all returns are filed and taxes are paid. That is a guide, not a promise.

If your closing date is fixed, apply early and tell your attorney which accounts are open, so the sale agreement leaves room for delay.

What Slows It Down

  • A general excise tax return that was never filed for a slow month.
  • Withholding or unemployment accounts with open balances.
  • An old address or a closed account that still shows as active.
  • A certificate that was requested before the books were reconciled.

Steps for Sellers

  1. Ask your CPA to confirm every state return is filed and every balance is paid.
  2. Find out from your attorney whether the buyer needs the certificate at closing.
  3. File Form A-6 with the Department as soon as the deal is signed or nearly so.
  4. If the answer runs late, agree with the buyer on an escrow for any gap.

How This Fits With Other Forms

A tax clearance is separate from the bulk sale report. Read the guide on the bulk sale report and the one on the unemployment transfer.

Where This Fits in the Sale

Clean accounts also lift the price, because buyers trust a seller who has everything filed. Read how buyers read your books, then ask what your business is worth. The other sale day forms cover licenses and registrations.

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