[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303000-105":53,"doc-detail-303000-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","schedule-k-1-form-n-35-prepare-in-triplicate","SCHEDULE K-1 FORM N-35 - PREPARE IN TRIPLICATE","","Schedule K-1 Form N-35 (Rev. 2025) is prepared in triplicate for each shareholder of an S corporation, including shareholder and corporation identifying details. It reports the shareholder’s share of income, credits, deductions, and other items for the calendar year 2025 (or another tax year). The form includes pro rata share items with amounts attributable to Hawaii and elsewhere, plus guidance on applicable worksheets and where to enter totals on the return.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/schedule-k-1-form-n-35-prepare-in-triplicate/303000/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/schedule-k-1-form-n-35-prepare-in-triplicate/303000.png","ImageObject",442,249,{"name":88,"@type":89},"Eden","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is Schedule K-1 (Form N-35) used for in Hawaii?","Question",{"text":109,"@type":110},"It is used by an S corporation to report each shareholder’s share of the corporation’s income, credits, deductions, and related items for state tax purposes.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How should the form be prepared and submitted to shareholders?",{"text":114,"@type":110},"Prepare it in triplicate for each shareholder, including the required copy set labeled for the S corporation, the shareholder, and the file copy.",{"name":116,"@type":107,"acceptedAnswer":117},"What do the Hawaii vs. elsewhere columns mean?",{"text":118,"@type":110},"They separate amounts attributable to Hawaii from amounts attributable elsewhere, and the form references instructions for where those amounts should be entered on the shareholder’s return.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303000,1790003112,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},1374391974468,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Clear Form  \nSCHEDULE K-1 FORM N-35 (REV. 2025)  \nPREPARE IN TRIPLICATE For EACH Shareholder  \nCopy 1 File with N-35 Copy 2 S Corporation Copy Copy 3 Shareholder’s Copy  \nSTATE OF HAWAII—DEPARTMENT OF TAXATION  \nSHAREHOLDER’S SHARE OF INCOME, CREDITS, DEDUCTIONS, ETC.  \nFor calendar year 2025 or other tax year  \nbeginning , 2025 and ending , 20  \n2025  \nN35SCHK1_I 2025A 01 VID01  \nShareholder’s identifying number 􀁨 Corporation’s Federal identifying number (FEIN) 􀁨  \nShareholder’s name, mailing address, and Postal/ZIP code Corporation’s name, mailing address, and Postal/ZIP code  \nA (1) Shareholder’s percentage of stock ownership for tax year 􀁨 % and (2) Number of shares owned by shareholder at  \ntax year end 􀁨 (See Instructions for Schedule K-1)  \nB Check applicable boxes: (1)  Final K-1 (2)  Amended K-1  \nCaution: Refer to Shareholder’s Instructions for Schedule K-1 before entering information from Schedule K-1 on your tax return.   \n\n| (a) Pro rata share items |  | (b) Attributable to\u003Cbr>Hawaii | (c) Attributable\u003Cbr>Elsewhere | (d) Form N-11*/ N-15** filers enter the amounts in col. (b) and col. (c) on: |\n| --- | --- | --- | --- | --- |\n| Income (Losses) | 1 Ordinary income (loss) from trade or business activities ............................\u003Cbr>2 Net income (loss) from rental real estate activities .....................................\u003Cbr>3 Net income (loss) from other rental activities ..............................................\u003Cbr>4 Interest ........................................................................................................\u003Cbr>5 Ordinary Dividends .....................................................................................\u003Cbr>6 Royalties .....................................................................................................\u003Cbr>7 Net short-term capital gain (loss) ................................................................\u003Cbr>8 Net long-term capital gain (loss) .................................................................\u003Cbr>9 Net section 1231 gain (loss) .......................................................................\u003Cbr>10 Other income (loss) (attach schedule) . ....................................................... |  |  | }\u003Cbr>See Shareholder’s Instructions for Schedule K-1 (N-35) .\u003Cbr>Interest Worksheet Line 9\u003Cbr>See Shareholder’s Instructions. Capital Gain/Loss Worksheet\u003Cbr>Capital Gain/Loss Worksheet Schedule D-1, line 2\u003Cbr>(Enter on applicable line of your return) |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n| Deductions | 11 Charitable contributions. ............................................................................. |  |  | Worksheet A-4, PY-4, or NR-4 |\n|  |  |  |  |  |\n|  | 12 IRC section 179 expense deduction (attach schedule) . .............................. |  |  | See Shareholder’s Instructions. |\n|  |  |  |  |  |\n|  | 13 Deductions related to portfolio income (loss) (attach schedule) ................. |  |  | Worksheet A-6, PY-6, or NR-6 |\n|  |  |  |  |  |\n|  | 14 Other deductions (attach schedule) ............................................................ |  |  | (Enter on applicable line of your return) |\n| Investment\u003Cbr>Interest | 15 a Interest expense on investment debts ................................................... b (1) Investment income included on lines 4, 5, and 6 above..................\u003Cbr>(2) Investment expense included on line 13 above............................... |  |  | Form N-158, line 1\u003Cbr>}\u003Cbr>See Shareholder’s Instructions for Schedule K-1 (N-35) . |\n|  |  |  |  |  |\n|  |  |  |  |  |\n\n* For Form N-11 filers, if your federal Schedule K-1 (Form 1120S) and Hawaii Schedule K-1 (Form N-35) amounts are different, the necessary adjustments are to be made in the Hawaii Additions Worksheet and/or Hawaii Subtractions Worksheet in the Form N-11 Instructions.  \n**For Form N-15 filers, the referenced worksheets","cbCaiqs8dA66HRLZ","https://ap.wps.com/l/cbCaiqs8dA66HRLZ","pdf",312234,"English","# Shareholder and corporation identification\n## Stock ownership and applicable K-1 type\n# Pro rata share items: income (losses)\n## Attributable to Hawaii vs elsewhere\n# Deductions and investment interest\n## Worksheet references and attachments\n# Purpose and filing guidance","[{\"question\":\"What is Schedule K-1 (Form N-35) used for in Hawaii?\",\"answer\":\"It is used by an S corporation to report each shareholder’s share of the corporation’s income, credits, deductions, and related items for state tax purposes.\"},{\"question\":\"How should the form be prepared and submitted to shareholders?\",\"answer\":\"Prepare it in triplicate for each shareholder, including the required copy set labeled for the S corporation, the shareholder, and the file copy.\"},{\"question\":\"What do the Hawaii vs. elsewhere columns mean?\",\"answer\":\"They separate amounts attributable to Hawaii from amounts attributable elsewhere, and the form references instructions for where those amounts should be entered on the shareholder’s return.\"}]","SCHEDULE K-1 FORM N-35 - PREPARE IN TRIPLICATE | PDF",1789799406]