INCOME TAX SPECIALIST V - DOWNTOWN, OAHU

Salary: See Position Description
Location : Island of Oahu
Job Type: Various
Job Number: 25-0462
Department: Taxation
Opening Date: 12/31/2025
Closing Date: Continuous
Max Number of Applicants: 20

Recruitment Information

Recruitment Number 25-0462

The current vacancy position is a permanent, full-time position with the Department of Taxation.

THIS JOB POSTING WILL REMAIN OPEN UNTIL 20 APPLICATIONS ARE RECEIVED.
PLEASE APPLY IMMEDIATELY AS THIS RECRUITMENT MAY CLOSE AT ANY TIME.

Salary: $6,043 to $7,351 per month (SR-24, Step D to I)

Note: Hiring rates will be based on availability of funds, the applicant's qualifications, and other relevant factors.
Duties Summary

The Income Tax Specialist V develops rules and regulations, designs tax forms, and provides consultative and advisory services concerning the state income tax and miscellaneous tax programs; conducts special studies; and performs other duties as required. Duties include providing information and guidance to tax practitioners, departmental staff and taxpayers through the issuance of rules and regulations, including the development of tax law interpretations by issuing technical memorandums, administrative rules, letter rulings, and the development of forms used by the department.
This class involves responsibility for participating in the activities of a technical staff office by conducting various services for the administration of the income tax and miscellaneous tax programs of the state. Services conducted include developing rules and regulations and summaries of legal opinions for the uniform interpretation and application of state tax laws; designing and revising tax return forms and related instructions for income tax, general excise tax, use tax, inheritance tax, fuel tax, liquor tax, tobacco tax, public service company tax and franchise tax; preparing explanations, comments and recommendations of tax measures introduced in the Legislature; and conducting special studies.
Minimum Qualification Requirements

To qualify, you must meet all of the following requirements:
Legal Authorization to Work Requirement:
The State of Hawaii requires all persons seeking employment with the government of the State shall be citizens, nationals, or permanent resident aliens of the United States, or eligible under federal law for unrestricted employment in the United States.

Basic Education/Experience: Bachelor's degree from an accredited four-year college or university.

General Experience: One (1) year of progressively responsible administrative, professional or other responsible work which required a high degree of analytical skill. Such experience would normally involve reading, comprehending, interpreting and evaluating technical subjects, analysis or proposals and applying problem solving methods and techniques, such as defining and analyzing problems, calculating alternative courses of action, and drafting comprehensive reports of findings and recommendations.

Specialized Experience: Two and one-half (2-1/2) years of experience in one or a combination of A or B below. Such experience MUST have provided the applicant with a good working knowledge of Federal and State of Hawaii tax laws, rules and regulations and their application to various tax issues. The experience may have been gained in the public or private sector but must have demonstrated responsibility for rendering sound expert decisions and determinations.

A. Authoritative experience which involved, as a MAJOR activity, substantive involvement in reviewing, analyzing, and interpreting and applying tax laws, rules and regulations, legal opinions, court decisions, and other pertinent documents to resolve and advise on complex tax issues.

B. Responsible professional work experience as an attorney dealing with tax matters as a substantial portion of his/her work which included conducting legal research on tax matters and provided the applicant with knowledge of tax laws, rules and regulations, legal opinions, court decisions and other pertinent documents and their application to various tax issues.
Non-Qualifying Experience:
A. Experience in a tax program limited to clerical processing of tax information, documents, and/or routine interpretation and application of commonly used tax laws, rules and regulations.
B. Experience as a periodic or part-time employee which involved primarily the preparation of individual income tax returns in a routine pre-determined format.
C. Professional level work, such as performed in administrative staff support services (e.g., personnel or fiscal) although such work may have been performed in a tax program, if it did not require substantive involvement in tax laws, interpretation and application.
Substitutions Allowed: Relevant substitutions as described in the Minimum Qualification Requirements will apply.

The information provided above represents a summary of the complete Minimum Qualification Requirements To view the Requirements in their entirety, please CLICK HERE.

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Other Information
The State of Hawai'i complies with federal and state disability laws and makes reasonable accommodations for applicants and employees with disabilities. If you require reasonable accommodations in completing an application, any pre-employment testing, or otherwise participating in the selection process, please call 808-587-0936 for assistance.

PUBLIC SERVICE LOAN FORGIVENESS (PSLF) PROGRAM
The PSLF Program is a federal program that is intended to encourage individuals to work in public service by forgiving the balance of their federal student loans. To qualify, the individual must have made 120 qualifying payments while employed by a qualifying employer. For more information, please click:

ELECTRONIC NOTIFICATION TO APPLICANTS
The Department of Human Resources Development (HRD) will use electronic mail (email) to notify applicants of important information relating to the status and processing of their applications as part of our ongoing efforts to increase operational efficiency, promote the conservation of green resources, and minimize delays and costs.

Please ensure that the email address and contact information you provide is current, secure, and readily accessible to you. We will not be responsible in any way if you do not receive our emails or fail to check your email-box in a timely manner. In addition, please be aware that you may no longer receive notification about applications submitted if you choose to disable the Job Application Emails feature in your Account Settings.

TESTING INFORMATION
The examination for this recruitment will be conducted on an unassembled basis where the examination score is based on an evaluation and rating of your education and experience. It is therefore important that your employment application provide a clear and detailed description of the duties and responsibilities of each position you held.

In-person interviews and/or further testing in Hawaii may be required at the discretion of the hiring agency. If in-person interviews and/or further testing is a requirement, applicants who meet the minimum qualification requirements and are referred to the vacancy must be available to participate in person and at their own expense in this required phase of the selection process.

Applicants are encouraged to submit their applications as soon as possible. In addition to employment availability and score, the referral of qualified applicants may be based upon other factors including date of receipt of the application.
CLICK HERE for Important Information about Equal Employment Opportunity, the Merit Civil Service System, Citizenship and other requirements, Reasonable Accommodation, Veterans Preference, Examination Requirements, and the State Recruiting Office's Levels of Review.
YOUR JOB BENEFITS WITH THE STATE OF HAWAI'I

The State of Hawaii offers its employees who are members of the civil service a range of benefits. Some benefits are offered as a result of collective bargaining agreements and changes may occur.
A summary of these benefits, which is based on full-time employment, is listed below.

Note: Benefits for NON-CIVIL SERVICE appointments will be provided by the hiring department at the time of interview.
With Civil Service modernization, effective July 1, 2002, employees appointed to temporary positions may also gain membership in the civil service upon satisfactory completion of an initial probation period of at least six months. As a temporary member of the civil service, you will be eligible to apply for promotion and transfer opportunities to permanent as well as other temporary positions. You may also enjoy other rights and benefits afforded to members of the civil service, with the exception of return rights and placement rights associated with a reduction-in-force of a permanent member of the civil service.
Paid Holidays

You may be eligible for 13 paid holidays each year; 14 holidays during an election year.
Paid Vacation

You may earn vacation leave at a rate that other employers find tough to match - 21 days each full year from the FIRST year of employment. This compares to an average of 10 days offered by private companies. You may accumulate up to a total of 90 days (720 hours) of vacation.
Paid Sick Leave

You may earn sick leave at the same rate as vacation - 21 days per year from the FIRST year, and there is no limit on the amount you can accumulate. Expectant mothers may also use sick leave for pre-natal or post-natal check-ups or any illness related to pregnancy. Plus, unused accumulated sick leave may eventually be used to increase your retirement benefits in certain situations.
Other Leaves

Reasonable time off with pay may be provided for jury or witness duty, a death in the family, some military duty, and donation to the Blood Bank. Leave sharing donations may be granted to eligible employees who have serious personal illnesses or injuries or need to care for a seriously ill or injured family member. Various leaves without pay may also be granted with full re-employment rights.
Health Insurance

The State pays a part of the premiums for each employee's enrollment in a State sponsored Medical, Drug, Vision, and Dental Plan. For more information, visit the Employer Union Trust Fund website www.eutf.hawaii.gov for coverage and options.
Group Life Insurance

The State provides a free life insurance policy for employees.
Retirement Plan

The State contributes to a retirement plan for eligible employees. Generally, employees under the Hybrid Plan with 10 years of credited service and who have reached 65 years of age or have 30 years of credited service and have reached 60 years of age may retire and receive benefits. To find out more about the options you have, go to http://ers.ehawaii.gov.
Premium Conversion Plan

Participating employees may increase their take-home pay by having the State deduct the cost of health care premiums before payroll taxes are withheld.
Flexible Spending Accounts

Eligible employees can reduce their federal and state income taxes and social security taxes through a tax-savings benefit program called Island Flex. This program allows employees to set aside money from their paychecks to pay for out-of-pocket health care expenses and eligible dependent care expenses on a BEFORE-TAX basis.
Transportation Benefits

Participating employees may increase their take-home pay by having the State deduct qualified transportation expenses (i.e. eligible parking fees, monthly bus passes for TheBus, fare coupons for The Handi-Van, Vanpool Hawaii participation fee, etc.) through pre-tax payroll deductions.
Deferred Compensation

The State offers employees a voluntary pre-tax retirement savings plan designed to give employees a tax break today and an opportunity to build a retirement nest egg through voluntary payroll deductions. Several types of investment options are available.
Temporary Disability Insurance

Qualified employees may be eligible to receive benefits for a disability caused by a non-work related injury or illness under this program.
Social Security

As an employer, the State also contributes to an employee's social security account.
Promotions & Transfers

For employees with membership in the civil service, the State offers promotion and transfer opportunities throughout the State Executive Branch.
Training & Continuing Education

The State supports developmental activities related to an employee's work. In many departments there are numerous in-service training opportunities available. Sabbatical leaves with pay are available for qualified employees.
Travel Expenses

The State may pay for certain business related travel expenses including mileage reimbursement for use of a personal car during work, airfare, meals and lodging expenses for trips to neighbor islands or out of state.
Incentive & Service Awards

The State has a program that recognizes employees for their years of service and provides cash awards for their superior accomplishments and other contributions that improve State operations.
Union & Collective Bargaining

Employees have the right to join the union for collective bargaining with the State and employee representation. Some employee unions provide discounts, insurance and other opportunities. Employees may also decide not to join a union, however, employees are required to pay union service fees unless the employee's job is excluded from collective bargaining.
The above information is solely intended as a summary of the benefits available to State of Hawaii employees and is subject to change. Whether or not you are entitled to a particular benefit will depend on your specific appointment and employment status (included, excluded, exempt, non-exempt). Please refer to the appropriate collective bargaining agreement or executive order and all applicable laws, rules, policies, or plan documents for further details. Nothing herein shall be deemed as creating an employment contract, promise of employment, promise of continued employment, or obligation of any kind on the part of the State of Hawaii.
CLICK HERE for more information on the State of Hawaii's Benefits At-A-Glance.
The State of Hawaii is an Equal Opportunity Employer
Revised 01/13
01

RECRUITMENT SURVEY (MANDATORY)Completion of this survey is mandatory. You must select one option; multiple selections permitted. The information you provide will be used to improve our recruitment efforts. We appreciate your cooperation.
What led you to explore career opportunities with the State of Hawaii?

• State Recruiting Office
• Job Announcement Posting (Visit to the State Recruiting Office or Workforce Development Office)
• Job Fairs
• Consolidated Theatres
• TheBus
• Shopping Mall Advertisements
• Print Advertisements
• Word of Mouth (State of Hawaii Employee, Speaker at a Presentation, School Counselor, etc.)
• Army Partnership for Youth Success (PaYS)
• SkillBridge Program
• LinkedIn
• Facebook, Twitter, Instagram, etc.
• Governmentjobs.com
• Internships
• Other

02

EMPLOYMENT STATUS SURVEY #1
Completion of this survey is mandatory. You must select one option. This information will assist us with our recruiting efforts. We appreciate your cooperation.
Which of the following reflects your current employment status?

• Currently working in the private sector
• Currently working for a non-profit organization
• Currently working for the federal government
• Currently working for the State of Hawaii
• Currently working for another State
• Currently working for a local county agency (e.g., Maui County, City and County of Honolulu)
• Recent Graduate (e.g., high school or college)
• Currently unemployed for the past six months or more
• Recently laid off in the past six months (if you select this option, please indicate the employer in the next question).
• Other (if you select this option, please explain in the next question)

03

EMPLOYMENT STATUS SURVEY #2
Completion of this survey is mandatory. This information will assist us with our recruiting efforts. We appreciate your cooperation.
If you selected recently laid off in response to Employment Status Survey #1, please indicate the name of the employer from which you were laid off.

If you selected other in response to Employment Status Survey #1, please explain.

if these two options do not apply to you, please indicate "N/A."

04

APPLICANT'S ACKNOWLEDGMENT - REQUIRED SUPPLEMENTAL QUESTIONS.
The responses you provide to these Supplemental Questions will be used in combination with your application to determine whether you meet the qualification requirements and/or your final score. Failure to provide detailed and complete information may result in your application being rejected or your receiving a lower score. Please do not submit a resume in lieu of completing the Supplemental Questions. A response of "see resume" or "see application" will deem your application incomplete.

You must submit verification (e.g., copies of official transcripts or diploma as directed below) in order to receive credit for education. In general, proof of education downloaded from and/or submitted through the internet will not be accepted. Education obtained outside the United States must be comparable to education earned at an accredited school in the United States. We also reserve the right to request further information about your academic program, evidence of comparability, or an original transcript.

To receive credit for substitute, temporary assignment, or volunteer experience, applicants must submit an official letter of verification. The letter should include the job title, employment dates, number of hours worked, a description of the professional duties performed, and a contact name and phone number.

Any information you submit may be verified. Supporting documents must be either electronically attached to your application or submitted to our office at: State of Hawaii Department of Human Resources Development, 235 South Beretania Street--11th Floor, Honolulu, Hawaii 96813. Documents should be identified by job title and recruitment number.

• I acknowledge that I have read, understand and agree to all of the above.

05

APPLICANT'S ACKNOWLEDGMENT (Continued)
Applicants must meet all the requirements for the position they are seeking as of the date of the application, unless otherwise specified.
In general, concurrent experiences and/or education will not be double credited unless otherwise specified. Your possession of the required amount of experience will not in and of itself be accepted as proof of qualification for the position. The overall paid or unpaid experience must be of such scope and responsibility as to conclusively demonstrate that you have the ability to perform the duties of the position.

Our calculation of experience will be based upon a full-time, 40-hour work week. Part-time experience will be pro rated.

Example: Twelve months of experience at 20 hours/week will be pro rated to six months of experience. Also, hours worked in excess of 40 hours/week will not be extra credited.

Example: Twelve months of experience at 60 hours/week will be credited as one year of experience, not one and a half years.

• I acknowledge I have read, understand, and agree to all of the above.

06

MINIMUM QUALIFICATION REQUIREMENTS (Complete information and details)
A link to the Minimum Qualification Requirements (MQRs) has been provided in the online job announcement. Please review the MQRs in their entirety.

• I acknowledge I have accessed and read the complete Minimum Qualification Requirements via the live link provided in the online job announcement.

07

BASIC EDUCATION/EXPERIENCE REQUIREMENT
Please indicate how you meet this requirement by selecting one of following choices. (Refer to the Minimum Qualification Requirements for more detailed information.)

In order to receive credit for your academic training, you MUST SUBMIT a legible copy of your OFFICIAL TRANSCRIPTS by attaching it to your online application, if you have not recently done so.

NOTE: If you are using relevant work experience in lieu of a Bachelor's degree to fulfill the Education Requirement, clearly describe this work experience in your application. In order to receive credit, this experience must be comparable in scope, level, and quality to knowledge and skills gained via completion of study leading to a Bachelor's degree as specified in the Minimum Qualification Requirements.

• I do not meet the Education requirement.
• I do not possess a Bachelor's degree, but possess excess professional work experience as described in the Minimum Qualification Requirements.
• I have a combination of completion of partial university curriculum, and administrative or professional experience comparable to successful study leading to a bachelor's degree from an accredited four-year college or university.
• I possess a Bachelor's degree from an accredited four-year college or university.

08

GENERAL EXPERIENCE REQUIREMENT
This position requires ONE (1) year of progressively responsible administrative, professional, or other responsible work experience requiring a high degree of analytical skill as described in the Minimum Qualification Requirements. Do you have such experience?

Please select from the following options:

• No experience
• Less than one (1) year of experience
• One (1) year or more of experience

09

GENERAL EXPERIENCE REQUIREMENT (Continued)
If you selected "No experience" for Question #8 above, indicate "N/A" below.

If you possess the General Experience, provide the following information to address your relevant background.

Address each change in employer or positions with the same employer separately. The information for EACH employer should include:

A. Employer's name, complete dates (Month/year to Month/year), your official job title, and average number of hours per week spent collectively on duties below;
B. Describe this employer, including the type of organization (government or private firm, self-employment, consultant, etc.), the major sections, the section you worked in, the number and types of professional staff you worked with, the activities or services provided, and clientele served;
C. The primary function/focus of your position and your major duties and responsibilities;
D. Describe your experience, if any, in each of the following areas. Include your specific role, the steps you took and relevant examples to illustrate the scope and extent of your responsibilities. If not involved in an area, state No:

1) Reading, comprehending, interpreting, and evaluating technical subjects, analysis or proposals. What types of technical subjects? For what purpose did you have to read or analyze them? What did you do with your findings?;
2) Applying problem solving methods and techniques. What were these methods and techniques (e.g., defining and analyzing problems, calculating and identifying alternative courses of action, determining appropriate alternatives and why, etc.)?; and
3) Drafting and preparing comprehensive reports of findings and recommendations. What kinds of reports or subjects did you cover? What kinds of recommendations for action did you make? For whom did you prepare these reports?

E. How did your duties and level of authority differ from those of your supervisor?

Be specific and complete in your responses. To receive credit, the employer(s) and each position held must be identified in the experience section of your application.

A resume submitted in lieu of answering each supplemental question completely will not be accepted. We do not make assumptions.

If your write up is unclear, you may be asked to provide a copy of your official Job/Position Description.

10

SPECIALIZED EXPERIENCE REQUIREMENT
How many years of progressively responsible professional Type A or Type B experience as described in the Minimum Qualification Requirements under SPECIALIZED EXPERIENCE do you possess?

Such experience MUST have provided you with a good working knowledge of Federal and State of Hawaii tax laws, rules and regulations and their application to various tax issues.

• No experience
• Less than 1-1/2 years of experience
• 1-1/2 years but less than 2-1/2 years of experienc
• 2-1/2 years but less than 3-1/2 years of experience
• 3-1/2 years but less than 4-1/2 years of experience
• 4-1/2 years but less than 5-1/2 years of experience
• 5-1/2 years but less than 6-1/2 years of experience
• 6-1/2 or more years of experience

11

SPECIALIZED EXPERIENCE REQUIREMENT (Continued)
If you selected "No experience" for Question #10 above, indicate "N/A" below.

If you possess the Specialized Experience, provide the following information to address your relevant background.

Address each change in employer or position(s) with the same employer separately. Include the following information:

A. Employer's name, complete dates (Month/year to Month/year), and your official job title;
B. Describe this employer, including the type of organization (government or private firm, consultant, etc.), the major sections, the section you worked in, the number and types of professional staff you worked with, the activities or services provided, and clientele served. OR, you may submit an organizational chart;
C. The primary function/focus of your position and your major duties and responsibilities;
D. Describe your Type A and/or B experience below. Please clearly articulate how you rendered sound expert decisions and determinations in various tax areas (e.g., income tax, general excise tax, use tax, inheritance tax, fuel tax, liquor tax, tobacco tax, public service company tax, franchise tax, etc.), showing the range and scope of your overall tax proficiency. Address each area separately and in the order given. If not involved in an area, indicate"N/A" for THIS position:

D1) TYPE A Experience:

a) Describe how you gained working knowledge of Federal and State of Hawaii tax laws, rules and regulations and their application to VARIOUS tax issues. Which tax issues and areas were you directly involved with (see such areas above as general excise tax, inheritance tax, tobacco tax, etc.);
b) Describe your authoritative experience which involved, as a MAJOR activity, duties to include reviewing, analyzing, and interpreting and applying tax laws, rules and regulations;
c) Describe your role involving developing rules and regulations and summaries of legal opinions and court decisions pertaining to Federal and Hawaii State tax issues;
d) Describe your role in handling other pertinent documents (describe) in order to resolve and advise on complex tax issues;
e) Provide an example(s) of the most difficult and/or complex tax assignment while in THIS position, and explain what made it difficult and/or complex;
f) In THIS position, provide the average number of hours per week spent directly involved in the above complex tax matters; and
g) Any other relevant information related to your role in an income tax program or organization (e.g., development of tax law interpretations by issuing technical memorandums; development of forms; etc.).

D2) TYPE B Experience (Attorney):

a) Describe how you gained working knowledge of Federal and State of Hawaii tax laws, rules and regulations and their application to VARIOUS tax issues. Which tax issues and areas were you directly involved with (see such areas above as general excise tax, inheritance tax, tobacco tax, etc.);
b) Describe your experience as an attorney dealing with complex tax matters as a substantial portion of this job;
c) Describe your experience in conducting legal research on tax matters which demonstrated knowledge of tax laws, rules and regulations, legal opinions, court decisions and other pertinent documents and their application to various tax issues;
d) Provide an example(s) of the most difficult and/or complex tax assignment while in THIS position, and explain what made it difficult and/or complex;
e) In THIS position, provide the average number of hours per week spent performing duties as Attorney handling complex tax matters; and
f) Any other relevant information related to your role in an income tax program or organization.

E. Which best describes the level of work you performed: trainee, assistant, fully independent, or supervisor/manager?;
F. What degree of supervision did you receive in performing these duties? What kinds of decisions were you authorized and/or not authorized to make?; and
G. How did your duties and level of authority differ from those of your supervisor?

Be specific and complete in your responses. To receive credit, the employer(s) and each position held must be identified in the experience section of your application.

A resume submitted in lieu of answering each supplemental question completely will not be accepted. We do not make assumptions.

If your write up is unclear, you may be asked to provide a copy of your official Job/Position Description and organizational chart.

12

SUBSTITUTIONS ALLOWED
Please indicate if you are using a substitution below to meet the general experience and/or a portion of the specialized experience requirements.

In order to receive credit, you MUST SUBMIT a legible copy of your OFFICIAL TRANSCRIPTS by attaching it to your online application, if you have not recently done so.

• I am not using the substitution.
• I possess a Master's degree in any field from an accredited college or university.
• I possess a Master's degree in Taxation from an accredited college or university.
• I possess a Juris Doctor degree (or an equivalent degree) from an accredited School of Law.
• I possess excess Specialized Experience which may be substituted for General Experience on a month-for-month basis.

13

ADDITIONAL INFORMATION
Thank you for your application. If you have additional information related specifically to the current vacancy position that you would like us to consider, include the information below.
Required Question