The 2004 Hawaii income tax form and instruction packages started being mailed to individual Hawaii taxpayers last week.

Resident taxpayers will receive the package for the same form they filed for the 2003 tax year unless they checked the box to request only a mailing label. Mailing labels will be sent in a postcard-sized mailing. Nonresident taxpayers will receive a nonresident form and instruction package only if one was requested on their 2003 tax return.

Important changes listed on the inside cover of the instruction booklets include the following:

Mailing labels sent to taxpayers for use on their income tax returns no longer have taxpayer social security numbers printed on them. Taxpayers must enter their social security numbers directly onto the tax form.

Hawaii income tax law has conformed to several federal provisions affecting members of the uniformed services, National Guard, and Reserves, including the expansion of the combat zone filing rules to persons deployed outside the U.S. who are participating in contingency operations as designated by the Secretary of Defense, the adjustment to income deduction for overnight travel expenses of National Guard and Reserve members, and the special rule for excluding the gain from the sale of a principal residence for members of the uniformed services or foreign service.

A new checkbox has been added to allow taxpayers to contribute $2 of an overpayment ($4 if married filing a joint return and both spouses make the contribution) to the Hawai

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