Form N-220 includes the annualized income installment method and the adjusted seasonal installment method. These estimated tax computation methods are incorporated in the Schedule A section. Under the annualized income installment method, a corporation or S corporation has three sets of periods over which it may annualize income. If the taxpayer is making an election to use one of the optional annualization periods for State estimated tax purposes, a copy of the completed federal Form 8842 must be submitted to the Department of Taxation on or before the due date of the first required installment payment.
http://files.hawaii.gov/tax/forms/2020/n220ins.pdf
