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2023 N-11

STATE OF HAWAII — DEPARTMENT OF TAXATION
Hawaii Resident Income Tax Instructions
Caution: Part-Year Residents Must Use Form N-15

MESSAGE FROM THE DIRECTOR
E- ﬁle Form N-11! I. Department of Taxation Welcomes your Feedback
E- ﬁle Form N-11 through Hawaii At the Department of Taxation, we are committed to our mission to administer the tax laws of the
State of Hawaii in a consistent, uniform, and fair manner. To help us with this commitment, we
Tax Online, the Department’s welcome your feedback to assist our e ﬀort to improve our services and make voluntary compliance as
website. For more information,go to easy as possible. Please address your written suggestions to the Department of Taxation, P.O. Box
259, Honolulu, HI, 96809-0259, or email them to Tax.Directors.O ﬃce@hawaii.gov.
hitax.hawaii.gov
II. Electronic Filing and Paying Advances Are Being Made
or
Each year, thousands of individuals ﬁle and pay their taxes electronically. Hawaii Tax Online is the
E- ﬁle Form N-11 and federal Form convenient and secure way to e- ﬁle state tax returns, make payments, manage your accounts, and
1040 using approved tax preparation conduct other common transactions online. Filing taxes and making debit payments is free. Visit
Hawaii Tax Online athitax.hawaii.gov. You can also e- ﬁ le yourself or through your tax practitioner
software or authorized tax using commercially available software. For up to date information, visit our website at tax.hawaii.gov.
professionals. For more information, III. We are Here to Assist You
go to tax.hawaii.gov Form N-11, Individual Income Tax Return (Resident Form), is due on or before April 22, 2024. For
information and guidance in its preparation, we have helpful publications and other instructions on our
website at tax.hawaii.gov. Need more assistance? Do not hesitate to telephone, write, or visit any of
our six o ﬃces below:
Oahu 830 Punchbowl Street, Honolulu, HI 96813-5094 Phone: 808-587-4242
Maui 54 S. High Street, #208, Wailuku, HI 96793-2198 Phone: 808-984-8500
Molokai 35 Ala Malama Street, #101, Kaunakakai, HI 96748 Phone: 808-553-5541
For more information, see page 23 Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321
Kona 82-6130 Mamalahoa Hwy, #8, Captain Cook, HI 96704 Phone: 808-323-4597
of the Instructions. Kauai 3060 Eiwa Street, #105, Lihue, HI 96766-1889 Phone: 808-274-3456
To better assist you, always keep a copy of your return, worksheets, and supporting documents in
DUE DATE: APRIL 22, 2024 your possession; we can help you understand and resolve problems more quickly if you have your tax
return information in front of you. Keeping a copy will also help you in preparing the following year’s
tax return.
Thank you for helping us provide more e ﬃcient service.
Make your check payable to the
“Hawaii State Tax Collector”
GARY S. SUGANUMA
Director of Taxation

Permit No. 481 Honolulu, Hawaii 96811-3559
Honolulu, Hawaii
PAID P.O. Box 3559
U.S. Postage Department of Taxation
PRSRT STD State of Hawaii

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                                                          Changes to Note
• Hawaii conforms the income tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2022, and applies to taxable years 
  beginning after December 31, 2022. Section 235-2.3(b)(40), Hawaii Revised Statutes, with respect to computation of tax where taxpayers restores 
  substantial amount held under claim of right, is amended for taxable years beginning after December 31, 2021. (Act 56, SLH 2023)
• A Pass-Through Entity (PTE) tax credit has been established for taxable years beginning after December 31, 2022 and e ﬀ      ective January 1, 2024. 
  The PTE tax credit allows partnerships and S corporations to annually elect to pay Hawaii income tax at the entity level. Eligible members of an 
  electing PTE may claim a nonrefundable income tax credit for their pro rata share of PTE taxes paid by the entity. (Act 50, SLH 2023)
• These refundable income tax credits have been amended for taxable years 2023 to 2027 by (1) increasing the household and dependent care tax 
  credit, (2) increasing the refundable earned income tax credit, and (3) increasing the income thresholds and credit amounts of the refundable food/
  excise tax credit. (Act 163, SLH 2023)
• Taxpayers may exclude up to $7,683 of their military reserve or Hawaii National Guard duty pay from their income, e ﬀ    ective for taxable years 
  beginning after December 31, 2022. (Act 197, SLH 2004)

                                                     Important  Reminders
File and Pay on Time
• Please ﬁle your return and pay your taxes by April 22, 2024.
• When you mail your return:
  (1) Mail it to the appropriate address as stated in “Where to File.”
  (2) Enclose only one return per envelope.
  (3) Use proper postage. If there is insu  ﬃcient postage on the envelope, the U.S. Postal Service will return it to you.
• Keep a copy of your return for your records.
Extension of Time to File
• If you are unable to  ﬁle by April 22, 2024, you are granted an automatic 6-month extension of time to  ﬁle your return through October 21, 2024. You 
  do not have to  ﬁle a form to request an extension. The extension of time to  ﬁle is not an extension of time for payment of tax.
  (1) If you are due a refund, just  ﬁle your return by October 21, 2024.
  (2) If you have a balance due, you must pay your taxes in full by April 22, 2024. File Form N-200V with your payment. Federal Form 4868 may not    
      be used in lieu of Form N-200V.
  (3) If you’re not sure if you have a balance due, use the worksheet in “When to File.”
Make Sure Your Tax Return is Correct and Complete
• You can avoid processing delays, adjustments to your return, and additional correspondence from the Department of Taxation if you:
  (1) Make sure all social security numbers are correct.
  (2) Check the appropriate  ﬁling status box.
  (3) Complete all required entries on your return. The following lines must be  ﬁlled in: Form N-11, line 24; and Form N-15, line 41.
  (4) Check the arithmetic on your return.
  (5) Attach all required forms and statements.
  (6) Attach your employee earning statements (HW-2s or federal W-2s) to the front of your return.
  (7) Sign your return. If you paid someone to prepare your return, the preparer must sign and complete the Paid Preparer’s Information box.
• You may be required to  ﬁ le an amended return to complete missing entries or provide missing forms or statements.
Amended Returns
• If you are  ﬁling an amended return, you must submit a complete return and attach Schedule AMD along with all required forms and statements. If 
  you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on 
  the original return. See “Make Sure Your Tax Return is Correct and Complete” above.
Married Taxpayers
• If you are married, print your spouse’s social security number in the designated area on your return whether a joint or separate return is  ﬁled.
• If your spouse is an alien and was issued an ITIN by the IRS, enter your spouse’s ITIN.
• If you are married and  ﬁling separate returns, the refund from your spouse’s return cannot be applied to your liability.

                                                             Items to Note
• The Hawaii Taxpayer Bill of Rights is reprinted inside the back cover.
• The Department of Taxation is a proud partner with the Missing Child Center - Hawaii, Department of the Attorney General (MCCH). Photographs 
  of missing children selected by the Center may appear in this instruction booklet on pages that would otherwise be blank. You can help bring these 
  children home by looking at the photographs and calling MCCH at 1-808-586-1449 if you recognize a child.

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                                    STATE OF HAWAII — DEPARTMENT OF TAXATION
                                             RELATED FEDERAL/HAWAII TAX FORMS
                                                                                                                                                                                  Copy of
                                                                                                                                                                                  Fed. Form
Federal                                                                                                                                                   Comparable              May Be
Form Number             Title or Description of Federal Form                                                                                              Hawaii Form             Submitted+
W-2 ......................Wage and Tax Statement .......................................................................................................................HW-2 ................... Yes
W-4 ......................Employee’s Withholding Allowance Certi ﬁcate .......................................................................................HW-4 ................... No
W-10 ....................Dependent Care Provider’s Identi ﬁcation and Certi ﬁcation ....................................................................HW-16 ................. No
461.......................Limitation on Business Losses ...............................................................................................................None .................... Yes
1040.....................U.S. Individual Income Tax Return .........................................................................................................None .................... No
1040-SR ..............U.S. Tax Return for Seniors ....................................................................................................................None .................... No
1040 Sch A ..........Itemized Deductions ...............................................................................................................................None .................... No
Sch B ...................Interest and Ordinary Dividends .............................................................................................................None .................... No
Sch C ...................Pro ﬁt or Loss From Business .................................................................................................................None .................... Not Required
Sch D ...................Capital Gains and Losses ......................................................................................................................None .................... No
Sch E ...................Supplemental Income and Loss .............................................................................................................None .................... Not Required
Sch F ...................Pro ﬁt or Loss From Farming ...................................................................................................................None .................... Not Required
Sch J....................Income Averaging for Farmers and Fishermen ......................................................................................N-168 ................... No
Sch R ...................Credit for the Elderly or the Disabled .....................................................................................................None .................... No
1040-ES...............Estimated Tax for Individuals ..................................................................................................................None .................... No
1040NR ...............U.S. Nonresident Alien Income Tax Return ............................................................................................None .................... No
1040-V .................Payment Voucher ...................................................................................................................................N-200V ................ No
1040X ..................Amended U.S. Individual Income Tax Return .........................................................................................None .................... No
1045.....................Application for Tentative Refund .............................................................................................................N-109 ................... No
1128 .....................Application To Adopt, Change, or Retain a Tax Year ..............................................................................None .................... Yes
1310.....................Statement of Person Claiming Refund Due a Deceased Taxpayer ........................................................N-110 ................... No
2106.....................Employee Business Expenses ...............................................................................................................None .................... Yes*
2106-EZ ...............Unreimbursed Employee Business Expenses .......................................................................................None .................... Yes*
2120.....................Multiple Support Declaration ..................................................................................................................None .................... Yes
2210.....................Underpayment of Estimated Tax by Individuals, Estates, and Trusts .....................................................N-210 ................... No
2441.....................Child and Dependent Care Expenses ....................................................................................................Sch X ................... No
2848.....................Power of Attorney and Declaration of Representative ............................................................................N-848 ................... No
3115 .....................Application for Change in Accounting Method ........................................................................................None .................... Yes
3903.....................Moving Expenses ...................................................................................................................................N-139 ................... No
4562.....................Depreciation and Amortization ...............................................................................................................None .................... Yes
4684.....................Casualties and Thefts .............................................................................................................................None .................... Yes*
4797.....................Sales of Business Property ....................................................................................................................Sch D-1 ................ No
4835.....................Farm Rental Income and Expenses .......................................................................................................None .................... Yes
4852.....................Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From
          Pensions, Annuities, Retirement or Pro  t-Sharing Plans,ﬁIRAs, Insurance Contracts, etc..............L-15 ..................... No
4868.....................Application for Automatic Extension of Time To File U.S. Individual Income Tax Return .......................None .................... No
4952.....................Investment Interest Expense Deduction .................................................................................................N-158 ................... No
4970.....................Tax on Accumulation Distribution of Trusts .............................................................................................N-405 ................... No
4972.....................Tax on Lump-Sum Distributions .............................................................................................................N-152 ................... No
5213.....................Election To Postpone Determination as To Whether the Presumption Applies That an
           Activity Is Engaged in for Pro  t ........................................................................................................Noneﬁ.................... Yes
5329.....................Additional Taxes on Quali ﬁed Plans (Including IRAs) and Other Tax-Favored Accounts .......................None .................... No
5884.....................Work Opportunity Credit .........................................................................................................................N-884 ................... No
6198.....................At-Risk Limitations ..................................................................................................................................None .................... Yes
6252.....................Installment Sale Income .........................................................................................................................None .................... Yes
6781.....................Gains and Losses From Section 1256 Contracts and Straddles ............................................................None .................... Yes
8283.....................Noncash Charitable Contributions ..........................................................................................................None .................... Yes
8332.....................Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent ..........................None .................... Yes
8582.....................Passive Activity Loss Limitations ............................................................................................................None .................... Yes
8586.....................Low-Income Housing Credit ...................................................................................................................N-586 ................... No
8615.....................Tax for Certain Children Who Have Unearned Income ..........................................................................N-615 ................... No
8814.....................Parents’ Election To Report Child’s Interest and Dividends ...................................................................N-814 ................... No
8824.....................Like-Kind Exchanges ..............................................................................................................................None .................... Yes
8829.....................Expenses for Business Use of Your Home .............................................................................................None .................... Yes
8853.....................Archer MSAs and Long-Term Care Insurance Contracts .......................................................................None .................... No
8949.....................Sales and Other Dispositions of Capital Assets .....................................................................................None .................... Yes

+If “Yes” is indicated and there is no Hawaii equivalent form, the federal form must be used.
*Use the 2017 federal form when  ﬁling the 2023 Form N-11 or Form N-15.
You may obtain tax forms through the Department of Taxation’s website at tax.hawaii.gov.
To request tax forms by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.
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                                                                      Form N-11 — 
                                                            General Instructions
                                                            vided to married couples and the children of married       adjusted gross income to total adjusted gross income 
Guidelines for Filling in                                   couples may be taxable federally when they are provided    from all sources to determine whether the individual 
Scannable Forms                                             for civil union partners and their children, unless the civilmust  ﬁle a return.
                                                            union partner or their children qualify as dependents un-
Form N-11 and Schedule CR are designed for elec-                                                                         3. Children who receive unearned income during the 
                                                            der IRC section 152.
tronic scanning that permits faster processing with few-                                                               taxable year and have not attained the age of 14 years 
er errors. To avoid delays:                                                                                            before the end of the taxable year must  ﬁ le their own re-
•  Print amounts only on those lines that are appli-            Who Must File                                          turns to report their income unless their parent or parents 
   cable.                                                   1. Every individual doing business in Hawaii during        report that income.
•  Use only a black or dark blue ink pen. Do not use        the taxable year must  ﬁle a return, whether or not the in-  However, the Department will, administratively, not 
   red ink, pencils, felt tip pens, or erasable pens.       dividual derives any taxable income from that business.    require the  ﬁling of a State income tax return if the 
•  Because this form is read by a machine, print your       “Doing business” includes all activities engaged in        child’s total earned and/or unearned income for the tax-
   numbers inside the boxes like this:                      or caused to be engaged in with the object of gain or      able year is $500 or less and the application of the stan-
                                                            economic bene ﬁt, direct or indirect, except personal ser- dard deduction amount results in no taxable income for 
                                                            vices performed as an employee under the direction and     the child. Children who must  ﬁ le a return may need to 
    1234567890X                                             control of an employer.                                    ﬁ le Form N-615, Computation of Tax for Children Un-
•  Do NOT print outside the boxes.                                                                                     der Age 14 Who Have Unearned Income of More than 
•  Fill in ovals completely. Do not  or   theovals.       For example, every person receiving rents from prop-       $1,000. Parents may report income of their children by 
•  Do NOT enter cents. For numbers that are required        erty owned in Hawaii is “doing business” and must  ﬁ le    ﬁ ling Form N-814, Parent’s Election to Report Child’s 
   to be rounded to the nearest dollar, do NOT print        a return whether or not the person’s expenses exceed the   Interest and Dividends.
   over the zeros printed on the form that are used to      gross rental income.
                                                                                                                         4. If you need to report additional tax from Form N-2, 
   designate cents.                                         2. Every individual receiving more than the follow-        Distribution from an Individual Housing Account; Form 
•  Do NOT use dollar signs, slashes, dashes, or paren-      ing amounts of gross income subject to taxation under      N-103, Sale of Your Home; Form N-152, Tax on Lump-
   theses in the boxes.                                     Hawaii Income Tax Law, including amounts received as       Sum Distributions; Form N-312, Recapture of Capital 
•  Do NOT photocopy this form.                              salaries and wages for services rendered by an employee    Goods Excise Tax Credit; Form N-325, Recapture of 
                                                            to an employer, must  ﬁle a return:
•  Please use a color printer and print in color.                                                                      Historic Preservation Income Tax Credit; Form N-338, 
                                                                                                                       Recapture of Tax Credit for Flood Victims; Form N-344, 
                                                                      For Individuals Under Age 65                     Recapture of Important  Agricultural Land Quali  edﬁ
  Same-Sex Marriage                                             Filing Status      Gross Income of                     Agricultural Cost Tax Credit; Form N-348, Recapture 
On August 29, 2013, the U.S. Department of Trea-               Married  ﬁling separately              $3,344           of Capital Infrastructure Tax Credit; Form N-405, Tax 
sury and Internal Revenue Service ruled that same-sex                                                                  on Accumulation Distribution of Trusts; Form N-586, 
couples, legally married in jurisdictions that recognize       Single                                 $3,344           Recapture of Tax Credit for Low-Income Housing; or 
their marriages, will be treated as married for federal tax    Head of household                      $4,356           Form N-814, Parent’s Election to Report Child’s Inter-
purposes. See IRS Revenue Ruling 2013-17 for more                                                                      est and Dividends, then you must  ﬁ  le a return regardless 
information.                                                   Qualifying surviving spouse            $5,544           of income level.
E ﬀective December 2, 2013, Hawaii recognizes mar-             Married  ﬁling jointly                 $6,688
riages between individuals of the same sex. As it relates                                                                  Who Should File
to taxation, all same-sex couples that are legally married 
                                                                                                                         Even if you do not have to  ﬁ le, you should  ﬁle to get a 
in Hawaii or any other jurisdiction where such marriag-
                                                                                                                       refund if too much income tax was withheld from your 
es are valid are married for all tax purposes, including              For Individuals Age 65 or older                  pay. Also, if you are eligible for refundable credits, you 
Hawaii income tax purposes.                                     Filing Status            Gross Income of               need to  ﬁle a return to claim the credits.
  Civil Unions                                                 Married  ﬁling separately              $4,488
                                                                                                                       Residency Status
E ﬀective January 1, 2012, civil unions are recognized         Single                                 $4,488
in Hawaii. Civil unions entered into in a jurisdiction         Head of household                      $5,500             Resident
other than Hawaii are also recognized, provided that the                                                                 A resident is taxed on income from all sources.
relationship meets Hawaii’s eligibility requirements, has      Qualifying surviving spouse            $6,688
                                                                                                                         A resident must  ﬁle an Individual Income Tax Re-
been entered into in accordance with the laws of the other     Married  ﬁling jointly,                                 turn—Resident (Form N-11), if required to do so.
jurisdiction, and can be documented.                           one is 65 or older                     $7,832
The Internal Revenue Code (IRC) provisions referred            Married  ﬁling jointly,                                   A Hawaii resident is (1) Every individual domiciled in 
to in Hawaii’s Income Tax Law that apply to a husband          both are 65 or older                   $8,976           Hawaii, and (2) Every other individual whether domi-
and wife, spouses, or person in a legal marital relation-                                                              ciled in Hawaii or not, who resides in Hawaii for other 
                                                                                                                       than a temporary or transitory purpose.
ship shall be deemed to apply to partners in a civil union  These threshold amounts will be higher for persons 
with the same force and e ﬀect as if they were “husband     who are blind, deaf, or totally disabled, and who have       An individual domiciled outside Hawaii is presumed 
and wife,” “spouses,” or other terms that describe per-     completed and  ﬁled a certi ﬁcation with the Department    to be a resident if he or she spends more than 200 days in 
sons in a legal marital relationship. Accordingly, refer-   of Taxation (Department) of their disability on Form       Hawaii during the taxable year. This presumption may 
ences to “married” and “spouse” are also references to      N-172before   ﬁling their income tax return.               be overcome by evidence satisfactory to the Department 
“in a civil union” and “civil union partner,” respectively.                                                            that the individual maintained a permanent place of 
                                                            For individuals who can be claimed as dependents on 
                                                                                                                       abode outside the State and was in the State for a tem-
The federal government does not recognize civil unions      the tax return of another taxpayer, the threshold amount 
                                                                                                                       porary or transitory purpose. No person shall be deemed 
as married individuals for federal income tax purposes.     is the amount of the dependents’ standard deduction.
The income reported for federal and for Hawaii income                                                                  to have gained or lost a residence simply because of his 
                                                            For  nonresident aliens, the threshold amount is 
tax purposes may di ﬀer, depending on the situation, as                                                                or her presence or absence in compliance with military 
                                                            $1,144 for individuals under 65, and $2,288 for indi-
civil union couples do not have the same tax  ﬁ ling status                                                            or naval orders of the United States, while engaged in 
                                                            viduals 65 or older.
options as married couples have in Hawaii. For example,                                                                aviation or navigation, or while a student at any institu-
certain employee bene ﬁ ts that are tax-exempt when pro-    For   nonresident individuals, the threshold amounts       tion of learning. See Tax Information Release No. 97-1, 
                                                            stated above must be multiplied by the ratio of Hawaii     “Determination of Residence Status.”
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  Nonresident                                                  Example 4—Spouses of those in the military service          extension to  ﬁle an income tax return on the prescribed 
  A Hawaii nonresident is an individual who is in Ha-          do not become Hawaii residents if their principal rea-      due date:
waii for a temporary or transient purpose, and whose           son for moving to Hawaii was the transfer of the service    1.  On or before April 22, 2024, 100% of the properly 
permanent domicile is not Hawaii.                              member spouse to Hawaii, and if it is their intention to        estimated tax liability is paid;
                                                               leave Hawaii when the service member spouse either is       2.  The tax return is  ﬁled on or before the expiration of 
  A nonresident must  ﬁle an Individual Income  Tax            transferred to another military station or leaves the ser-      the 6-month extension period;
Return—Nonresident and Part-Year Resident (Form                vice.                                                       3.  The tax return is accompanied by full payment of 
N-15), if required to do so. A nonresident will be taxed                                                                       any tax not already paid; and
on income from Hawaii sources only.                            Example 5—A Hawaii resident who marries a non-
                                                               resident will remain a Hawaii resident unless the three     4.  A court has not ordered you to  ﬁ le the tax return on 
  A nonresident married to a Hawaii resident may               requirements for changing his or her domicile are also          or before the prescribed due date.
choose to  ﬁle a joint return with the resident spouse on      met. (Refer to “Domicile De ﬁned” on this page.) This         Properly estimated tax liability means you made a 
Form N-11;   however, the nonresident will then be             situation applies in reverse to a nonresident who marries   bona  ﬁde and reasonable attempt to locate and gather all 
taxed on all income from all sources. For more infor-          a resident. A person’s residence status will not change     of the necessary information to make a proper estimate 
mation, see Married Filing Joint Return on page 7.             just because of marriage.                                   of tax liability for the taxable year.
  Part-Year Resident                                           For more information, see Tax Information Release             If you must make an additional payment of tax on 
  A part-year resident is an individual who was a Hawaii       No. 90-3, “Income Taxation and Eligibility for Credits      or before April 22, 2024 in order to meet the condition 
resident for part of the year, and who was a nonresident       of an Individual Taxpayer Whose Status Changes from         requiring payment of 100% of the properly estimated 
during the other part of the year. This includes those         Resident to Nonresident or from Nonresident to Resi-        tax liability,  ﬁle Form N-200V with your payment. Fed-
who moved to Hawaii during the year and those who              dent,” Tax Information Release No. 90-10,“Clari ﬁca-        eral Form 4868, Application for Automatic Extension of 
moved away from Hawaii during the year.                        tion of Taxation and the Eligibility for Personal Exemp-    Time to File U.S. Individual Income Tax Return, may 
                                                               tions and Credits of Residents and Nonresidents in the      not be used in lieu of Form N-200V. The extension of 
  A part-year resident must  ﬁle an Individual Income          Military and Spouses and Dependents of Persons in the       time to  ﬁle is not an extension of time for payment of 
Tax Return—Nonresident and Part-Year Resident                  Military,” Tax Information Release No. 97-1,  “Deter-       tax.
(Form N-15), if required to do so. A part-year resident        mination of Residence Status,” Tax Information Release        Under Hawaii Income  Tax Law, certain tax credits 
will be taxed on all income from all sources during the        No. 2010-01,   “Military Spouses Residency Relief Act       must be claimed within 12 months from the close of the 
period of residency, and on income from Hawaii sources         (“MSRRA”),” and Department of Taxation Announce-            tax year.
only during the period of nonresidency.                        ment No. 2019-01, “Military Spouses Residency Relief 
  Domicile De ﬁ        ned                                     Act;  Amendments to the Servicemembers Civil Relief           You may use the below worksheet to determine the 
                                                               Act enacted December 31, 2018; Tax Information Re-          amount of your income tax balance due.
  The term “domicile” means the place where an indi-           lease No. 2010-01.”                                         1.  Amount of income tax you 
vidual has a true,  ﬁxed, permanent home and principal                                                                         expect to owe for the taxable 
establishment, and to which place the individual has,                                                                          year. If you do not expect to 
whenever absent, the intention of returning. It is the place       Which Form to File                                          owe tax, do not complete this 
                                                                                                                               worksheet. .......................................
in which an individual has voluntarily  ﬁxed the habita-       You MUST use Form N-11 if:
tion of himself or herself and family,   not for a mere                                                                    2.  Hawaii income tax withheld ...........
special or temporary purpose, but with the present             •  You were a resident for the full year, or, if married    3.  Current year’s estimated 
intention of making a permanent home. Three things                ﬁ ling jointly, either spouse was a resident for the         tax payments (include prior 
are necessary to create a new domicile:  ﬁrst, abandon-           full year (however, the nonresident spouse would be          year’s overpayment allowed 
ment of the old domicile; second, the intent to establish         taxed on their worldwide income for the full year).          as a credit) .......................................
a new domicile; and third, actual physical presence in         You MUST use Form N-15 if:                                  4.  Other payments and tax 
the new domicile. Once a domicile is established, the          •  You were a nonresident for the full year, or, if mar-        credits ..............................................
intent to abandon it is not itself su  ﬃ cient to create a new    ried  ﬁling jointly, both spouses were nonresidents      5.  Total (add lines 2, 3, and 4) ............
domicile; a new domicile must be shown.                           for the full year.                                       6.  Income tax balance due 
                                                                                                                               (line 1 minus line 5)........................
Reminder: If you are in Hawaii because of military             •  You are taking up residence in Hawaii during the 
orders and do not intend to make Hawaii your                      tax year. (Part-year resident).                            You must pay the amount shown on line 6.
permanent home, you are not considered a Hawaii                •  You are giving up residence in Hawaii during the           Form N-200V can be  ﬁled and payment made elec-
resident for income tax purposes, even though you                 tax year. (Part-year resident).                          tronically through the State’s Internet portal at hitax.ha-
have been in Hawaii for more than 200 days in 2023.                                                                        waii.gov. For more information on available electronic 
File a resident return with your home state, and  ﬁle a                                                                    services, seetax.hawaii.gov/eservices/.
Hawaii nonresident and part-year resident return                   When to File
                                                                                                                             The o  ﬃcial U.S. Post O  ﬃ ce cancellation mark will be 
(Form N-15) to report your Hawaii income.                      Note: If any due date falls on a Saturday, Sunday, or       considered primary evidence of the date of  ﬁ             ling of tax 
Resident and Nonresident                                       legal holiday, use the next regular workday as the due      documents and payments. If you want to keep evidence 
                                                               date.
Examples                                                                                                                   that you mailed your return on time, ask your Post Of-
  Example 1—A Hawaii resident who enlists in the mil-          You should  ﬁle as soon as you can after January 1, but     ﬁ ce for a Certi ﬁcate of Mailing. It is NOT necessary to 
itary normally will remain a Hawaii resident regardless        not later than April 22, 2024. If you areﬁa   scal year tax-get a certi ﬁed or registered mail return receipt.
of the length of absence from Hawaii while stationed           payer, the prescribed due date of the income tax return       Hawaii has adopted the IRC provision to allow docu-
outside of Hawaii.                                             is the 20th day of the fourth month following the close     ments and payments delivered by a designated private 
                                                               of the  ﬁscal year. If you  ﬁle late, you may have to pay   delivery service to qualify for the “timely mailing 
  Example 2—A Hawaii resident working in a foreign             penalties and interest if you owe taxes on your return.     treated as timely  ﬁling/paying rule.” The Department 
country will remain a Hawaii resident unless permanent         Please see the instructions for Penalties and Interest on   will conform to the Internal Revenue Service listing of 
resident status is granted by the foreign country.             page 25.                                                    designated private delivery service and type of delivery 
  Example 3—Foreign students who are granted entry             If you are unable to  ﬁle your Hawaii tax return by         services qualifying under this provision. Timely  ﬁling 
into the United States on “F” visas are nonresidents for       April 22, 2024, you are automatically granted a    -monthof mail which does not bear the U.S. Post O  ﬃce can-
Hawaii tax purposes. Researchers and faculty members           extension without the need to   leﬁanything with the        cellation mark or the date recorded or marked by the 
who are granted entry into the United States on “H,” “J,”      Department unless an additional tax payment must be         designated delivery service will be determined by refer-
or “Q” visas, and who have been in Hawaii for more             made. As long as the following conditions are met, you      ence to other competent evidence. The private delivery 
than 200 days during the taxable year may be consid-           are deemed to have made an application for the 6-month      service can tell you how to get written proof of the mail-
ered Hawaii residents.                                                                                                     ing date.

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                                                             spouse should sign his or her name on the primary tax-       do so. If an EFT payment is dishonored, a $25 service 
    Where to File                                            payer’s signature line. If a refund is being claimed on the  fee will be assessed. For more information on paying 
If you are enclosing a check or money order with your        return, Form N-110 is not required. The refund check         taxes by EFT, see   tax.hawaii.gov/eservices/ and Tax 
tax return, mail your return with payment to:                will be issued to the surviving spouse.                      Information Release No. 95-6, “Questions and Answers 
                                                                                                                          on Paying Taxes by Electronic-Funds Transfer” and Tax 
  Hawaii Department of Taxation                                Filing a Final Return                                      Information Release No. 99-1,    “Filing of Tax Returns 
Attn: Payment Section                                        If you are giving up your Hawaii residency at the end        Required by Taxpayers Who Pay Taxes by Electronic 
P. O. Box 1530                                               of the year, write the words “FINAL RETURN” on the           Funds Transfer (EFT).”
Honolulu, Hawaii 96806-1530                                  top middle of the return.
If you are NOT enclosing a check or money order with                                                                        Multistate Tax Compact Act
your tax return, mail your return to:                          Estimated Tax Payments                                     Any taxpayer, other than a corporation acting as a 
                                                             Purpose. You must pay income taxes as you earn in-           business entity in more than one state, who is required 
Hawaii Department of Taxation                                come during the year, either through withholding or by       by Hawaii Income Tax Law to  ﬁle a return and whose 
P. O. Box 3559                                               making estimated tax payments. You may have to make          only activities in the State consist of sales and who does 
Honolulu, Hawaii 96811-3559                                  estimated tax payments if the tax withheld from your         not own or rent real estate or tangible personal property 
                                                             salary is not enough, or if you receive income that is       and whose annual gross sales in or into the State during 
  Where to Get Forms and                                     not subject to withholding, such as self-employment in-      the tax year are not in excess of $100,000, may elect to 
                                                             come, interest, dividends, rents, and capital gains.
Information                                                                                                               report and pay a tax of .5 percent of such annual gross 
Taxpayer Services Branch                                     Who Must Make Estimated  Tax Payments?                In     sales. Taxpayers who elect the foregoing shall  ﬁ  le Form 
                                                             most cases, you must pay estimated tax for the current       N-310 in lieu of Form N-11.
Website: tax.hawaii.gov                                      year if both of the following apply: (1) You expect to       Special Instructions for 
Telephone:                                                   owe at least $500 in tax for the current year, after sub-
808-587-4242                                                 tracting your withholding and credits. (2) You expect        Nonresident Aliens
Toll-Free: 1-800-222-3229                                    your withholding and credits to be less than the smaller     In certain situations, a taxpayer may be considered a 
Telephone for the hearing impaired:                          of: 60% of the tax to be shown on your current year tax      nonresident alien for federal income tax purposes and a 
808-587-1418                                                 return, or 100% of the tax shown on your tax return for      resident for Hawaii income tax purposes. In these situ-
Toll-Free: 1-800-887-8974                                    the preceding year. Your tax return for the preceding        ations, the special rules applicable to individuals who 
                                                             year must cover all 12 months. If in the preceding year      are considered nonresident aliens for federal income tax 
Other Information                                            you did not  ﬁle a tax return or that return did not cover   purposes will apply when the individual  ﬁ  les a Hawaii 
                                                             all 12 months, the 100% of the tax shown on your tax         resident income tax return. See Tax Information Release 
  Death of Taxpayer                                          return for the preceding year does not apply.                No. 97-1, “Determination of Residence Status.”
Did the taxpayer die before  ﬁ ling a return for 2023? If    Exceptions. You do not have to pay estimated tax for 
so, the taxpayer’s spouse or personal representative may     the current year if:                                           Steps for Preparing Your 
have to  ﬁle a return and sign it for the person who died    1. Your estimated tax liability (after taking into account   Return
(decedent) if the decedent was required to  ﬁle a return.       all taxes withheld or collected at the source) for the 
A personal representative can be an executor, admin-            taxable year is less than $500; or                        These instructions consist of 12 steps.  You should 
istrator, or anyone who is in charge of the taxpayer’s       2. You meet all of the following conditions: (1) You         complete the  ﬁrst 3 steps that follow BEFORE you be-
property.                                                       were a full-year Hawaii resident in the preceding         gin to  ﬁll in your return.
                                                                year, nonresidents or part-year residents in the pre-     Steps 4 and 5,  ﬁlling in the return through line 6e, 
If the decedent did not have to  ﬁle a return but either        ceding year do not qualify for this exception,  (2) You 
had State income tax withheld, made estimated tax pay-          had no tax liability for the preceding year, and (3)      begin on page 7 and end on page 10. Step 6,  ﬁlling in 
ments, or is eligible for various tax credits, a return must    Your tax year covered a 12-month period. You had          the rest of the return, is on page 10. The Line-By-Line 
be  ﬁled to get a refund.                                       no tax liability for the preceding year if your total tax Instructions for Form N-11 begin on page 11 and end 
If your spouse died in 2023 and you did not remarry             was zero or you were not required to  ﬁle an income       on page 24.
                                                                tax return.
in 2023, or if your spouse died in 2024 before  ﬁling a                                                                   Finally, steps 7 through 12 begin on page 25. These 
return for 2023, you may still  ﬁle a joint return for the   Due Dates for Estimated Tax Payments.            You can     are the steps you should take after your Form N-11, and 
2023 tax year.                                               pay all of your estimated tax by April 20, 2024, or in       other schedules and forms you need, are  ﬁ  lled in.
                                                             four equal amounts by April 20, 2024, June 20, 2024 
If a return is  ﬁled for a deceased taxpayer, including a    September 20, 2024, and January 20, 2025. Each pay-          If you follow these steps and read the Line-By-Line 
joint return with a surviving spouse, the Deceased oval      ment must be submitted with Form N-200V, Individ-            Instructions, we feel you can  ﬁ ll in your return quickly 
must be  ﬁlled in and the date of death must be written in   ual Income Tax Payment Voucher. Form N-200V can              and accurately. If you have any questions, call our Tax-
the boxes provided.                                          be  ﬁled and payment made electronically through the         payer Services sta ﬀ.
Generally, the personal representative or other respon-      State’s Internet portal at  hitax.hawaii.gov. For more 
sible individual must sign the return on behalf of the de-   information on available electronic services, see    tax.    Step 1
cedent. If a refund is due, Form N-110, Statement of         hawaii.gov/eservices/.
Person Claiming Refund Due a Deceased Taxpayer,              Penalties. You may be charged a penalty (interest on         Get all of your income 
must be completed and attached to the return to ensure       the underpayment of estimated tax) if you do not pay         records together.
that the refund check will be issued in the name of the      enough tax through withholding and estimated tax pay-        These include any Forms HW-2 and federal Forms 
surviving spouse, personal representative, or other re-      ments, or if your estimated tax payments are late. See       W-2 or 1099 that you received. If you don’t receive a 
sponsible individual instead of in the decedent’s name.      Penalties and Interest on page 25.                           Form HW-2 or federal Form W-2 by January 31, or if 
A personal representative or other individual may be re-                                                                  the one you get isn’t correct, please contact your em-
quired to attach other documents such as the death cer-      For more information, see Tax Facts 2019-03,     “Esti-
                                                                                                                          ployer as soon as possible. Only your employer can give 
ti ﬁcate. See Form N-110 for further information.            mated Income Tax for Individuals.”
                                                                                                                          you a Form HW-2 or federal Form W-2, or correct it. If 
Exception for joint returns   ledﬁby surviving               Electronic Funds Transfer                                    you cannot get a Form HW-2 or federal Form W-2 by 
spouse. If a  joint return is being  ﬁled by the decedent    (EFT)                                                        February 15, please contact our Taxpayer Services sta ﬀ    .
and the decedent’s surviving spouse, the surviving           Section 231-9.9, Hawaii Revised Statutes (HRS),              If you have someone prepare your return for you, 
spouse should enter the decedent’s name, social security     authorizes the Department to require those taxpayers         make sure that person has all your income and expense 
number, and date of death on the Spouse’s information        whose tax liability exceeds $100,000 during the past         records so he or she can   llﬁin your return correctly. 
lines. The surviving spouse should  ﬁle as the primary       year to pay the tax by EFT instead of by check. A pen-       Remember, even if someone else prepares your return 
taxpayer and should write, “Filing as surviving spouse,”     alty of 2% of the total tax will be assessed if you are      incorrectly, YOU are still responsible.
on the spouse’s signature line, and then the surviving       required to make payments by EFT but fail to timely 
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                                                                   Write any descriptions (e.g., Jr., III, etc.) in the space   You can  ﬁ ll in oval 1 if any of the following was true 
Step 2                                                           provided for the su  ﬃx.                                     on December 31, 2023.
If you plan to claim tax credits                                   You must also write the  ﬁrst four letters of your last    •  You were never married.
or itemize deductions, get                                       name in the boxes provided. If you are married, you          •  You were legally separated according to your state’s 
                                                                 must also write the  ﬁrst four letters of your spouse’s last    law under a decree of divorce or separate mainte-
the information and expense                                      name in the boxes provided whether joint or separate            nance. But if, at the end of 2023, your divorce was 
records you need.                                                returns are  ﬁled.                                              not  ﬁnal (an interlocutory decree), you are consid-
These instructions tell you what credits and deduc-                                                                              ered married and cannot  ﬁll in oval 1.
tions you can claim. Some of the records you may need            Address                                                      •  You were widowed before January 1, 2023, and did 
are:                                                               Write your current mailing address in the space pro-          not remarry before the end of 2023. If you have a 
•  Medical and dental payment records.                           vided. If you receive your mail “in care of” someone            child, you may be able to use the qualifying surviv-
•  Real estate and income tax receipts.                          else (i.e., your mail is sent to an address belonging to        ing spouse  ﬁling status. See   Qualifying Surviving 
                                                                 someone other than yourself),  ﬁll in that person’s name        Spouse on page 8.
•  Interest payment records for a home mortgage.                 in the space provided.
•  Receipts for charitable contributions.                                                                                       If you are unmarried and provide a home for certain 
                                                                   If your address is outside the United States or its pos-   other persons, you may be able to  ﬁ    le as Head of House-
                                                                 sessions or territories, enter the city in the space pro-    hold. See Head of Household on page 8.
Step 3                                                           vided for “City, town or postﬃo   ce,” and enter the postal 
                                                                 code in the space provided for “Postal/ZIP code.” Enter        Married Filing Joint Return
Get all forms, instructions,                                     the province and/or state, and the name of the country       Note:  For purposes of  ﬁling a joint return, common 
and publications you need.                                       in the space provided.   Do not abbreviate the country       law marriages are not recognized under Hawaii law 
All forms, instructions, and publications you need are           name.                                                        unless they began in a state which permits common 
available on the Internet. You may also pick them up at                                                                       law marriages.
any district tax o  ﬃce or request that they be mailed to          If your mailing address has changed, you must no-
you. Please allow approximately 10 days for the mailing          tify the Department of the change by completing Form           You can  ﬁ ll in oval 2 if any of the following apply.
of the tax forms. See page 6 for Department’s website            ITPS-COA, Change of Address Form, or log in to your          •  You were married at the end of 2023, even if you did 
address and phone number.                                        Hawaii Tax Online account at hitax.hawaii.gov. Failure          not live with your spouse at the end of 2023.
                                                                 to do so may prevent your address from being updated, 
                                                                 any refund due to you from being delivered (the U.S.         •  Your spouse died in 2023 and you did not remarry 
Step 4                                                           Postal Service is not permitted to forward your State re-       in 2023.
                                                                 fund check), and delay important notices or correspon-       •  You were married at the end of 2023, and your 
Fill in the oval(s) if you are                                   dence to you regarding your return.                             spouse died in 2024 before  ﬁling a 2023 return.
ﬁ ling an amended return.                                                                                                       If you are married and  ﬁ  le a joint return, both you and 
If you are  ﬁling an amended return,  ﬁ   ll in the amended        Social Security Number                                     your spouse must report all of your income, exemptions, 
return oval at the top of Form N-11.                               Write your social security number in the space pro-        deductions, and credits on your joint return. You can  ﬁ  le 
If you are  ﬁling an amended return due to a farming             vided. If you are married, you must also write your          a joint return even if only one of you had income or if 
net operating loss carryback, also  ﬁll in the NOL Car-          spouse’s social security number in the space provided        you did not live together all year. However, both of you 
ryback oval.                                                     whether joint or separate returns are  ﬁled. Your social     must sign the return.
                                                                 security numbers must be written in the same order as 
If you are  ﬁling an amended return due to an IRS ad-            your names are written on your return.                         If you  ﬁle a joint return, both you and your spouse are 
justment, also  ﬁll in the IRS Adjustment oval.                                                                               generally responsible for the tax, interest, and penalties 
                                                                   Also enter your social security number, and your           due on the return. This means that if one spouse does not 
See page 23 of the instructions for more information.            spouse’s social security number if you are married and       pay the tax due, the other may have to.
                                                                 ﬁ ling a joint return, at the top of Form N-11, pages 2, 
Step 5                                                           3, and 4.                                                      If you and your spouse  ﬁle a joint return for the year 
                                                                                                                              and later decide to  ﬁle separately, both you and your 
                                                                   If you are an alien and was issued an individual tax-      spouse   MUST    ﬁ le amended returns on or before the 
Fill in your tax year,  ﬁrst time                                payer identi ﬁcation number (ITIN) by the IRS, enter         due date of the original return (April 20).You may not 
ﬁ ler oval, name, address,                                       your ITIN in the space provided for the social security      change your  ﬁling status from married  ﬁ       ling jointly 
social security number,  ﬁling                                   number.                                                      to married  ﬁ ling separately after that date.
status, and exemptions.                                            The Department needs this information to issue your          If your spouse died in 2023 or in 2024 before  ﬁ   ling a 
Tax Year, First Time Filer                                       refund and correctly apply any tax payments in a timely      return for 2023, see Death of Taxpayer on page 6.
If you are  ﬁling your return on a  ﬁscal year basis, you        manner. Your refund may be delayed without a valid so-
must  ﬁll in the dates that your   scalﬁ year begins and         cial security number or ITIN provided on your income           Special Rule for Nonresidents or Part-Year Residents 
ends.                                                            tax return.                                                  Who File a Joint Return With a Hawaii Resident on 
                                                                                                                              Form N-11. If at the end of the taxable year you were a 
If you are  ﬁling a tax return for the  ﬁ rst time,  ﬁ ll in the                                                              nonresident (but you were a U.S. resident) or a part-year 
“First Time Filer” oval at the top of Form N-11.                   Filing Status                                              resident who is married to a full-year Hawaii resident, 
                                                                   More than one  ﬁling status may apply to you. Choose       you may choose to  ﬁ  le a joint return with your resident 
Name                                                             the one that will give you the lowest tax. Your  ﬁ ling sta- spouse. By  ﬁling a joint return, however, you and your 
Write your name, and your spouse’s name if you are               tus may or may not be the same as your federal  ﬁling        spouse will be taxed on your combined worldwide in-
married and  ﬁling a joint return, in the space provided         status. For example, the federal government recognizes       come for the entire year.
and at the top of Form N-11, pages 2, 3, and 4. You must         same-sex marriages but not civil unions, while Hawaii          Special Rule for Nonresidents or Part-Year Residents 
use your legal name. Nicknames are not permitted. If             recognizes both same-sex marriages and civil unions.         Who File a Joint Return With a Part-Year Resident on 
you have changed your name because of marriage, di-              For Hawaii purposes, civil union couples have the same       Form N-15. If at the end of the taxable year you were a 
vorce, etc., make sure you immediately notify the So-            tax status options as married couples.                       nonresident (but you were a U.S. resident) or a part-year 
cial Security Administration so that the name on your                                                                         resident who is married to a part-year resident, you may 
tax return is the same as the name on the social security          Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only 
records. If these names do not match, your refund may            one oval.                                                    choose to  ﬁle a joint return with your part-year resident 
                                                                                                                              spouse. By  ﬁling a joint return, you and your spouse 
be delayed.                                                      Single                                                       will be taxed on your combined worldwide income for 
If you  ﬁle joint returns, write the names in the same or-       Note: Civil union couples may not choose “single” as         the period in which the part-year resident is a Hawaii 
der every year. If you are  ﬁling as the surviving spouse,       their  ﬁling status.                                         resident.
see Death of Taxpayer on page 6 for more information 
on joint returns  ﬁled by a surviving spouse.
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Special Rule for Nonresident Aliens and Dual-Status Test 1. You paid over half the cost of keeping up a half or less, see Exception to time lived with you on
Aliens. Generally, a married couple cannot ﬁle a joint home that was the main home for all of 2023 of your this page); and
return if either spouse is a nonresident alien at any time parent whom you can claim as a dependent, except un- • You can claim this child as your dependent or could
during the year. However, if you were a nonresident der a multiple support agreement (see page 10). Your claim the child except that the child’s other parent
alien or a dual-status alien and were married to a U.S. parent did not have to live with you. can claim him or her under the rule for Children of
citizen or resident alien at the end of 2023, you can elect Test 2. You paid over half the cost of keeping up a divorced or separated parents on page 9.
to be treated as a resident alien and ﬁle a joint federal home in which you lived and in which one of the follow- Adopted child.An adopted child is always treated as
return. See federal Publication 519 for details. If you ing also lived for more than half of the year (if half or your own child. An adopted child includes a child law-
and your spouse have made that election on your fed- less, see Exception to time lived with you on this page). fully placed with you for legal adoption.
eral return, you also may choose to ﬁle a joint Hawaii
return. By ﬁling a joint return, you and your spouse will 1. Any person whom you can claim as a dependent. Foster child.A foster child is any child placed with
be taxed on your combined worldwide income. But do not include: you by an authorized placement agency or by judgment,
a. Your child whom you claim as your dependent decree, or other order of any court of competent juris-
Married Filing Separate Return because of the rule for Children of divorced or diction.
If you are married and ﬁle a separate return, you gen- separated parents on page 9,
erally report only your own income, exemptions, deduc- b. Any person who is your dependent only Special Rule for Nonresident Aliens and Dual-Status
tions, and credits. Generally, you are responsible only because he or she lived with you for all of Aliens.—If you were a nonresident alien or dual-status
2023, or alien during the tax year, the special rules for Married per-
for the tax on your own income. sons who live apart will not apply to you unless you meet
c. Any person you claimed as a dependent under
However, you will usually pay more tax than if you a multiple support agreement. See page 10. all of the tests previously stated, and you are a resident of
use another ﬁling status for which you qualify. Also, if 2. Your unmarried qualifying child who is not your Canada or Mexico. If you are considered unmarried under
you ﬁle a separate return, you cannot take the student dependent. these rules, you may ﬁ le as a single individual. You cannot
loan interest deduction or the earned income tax credit. 3. Your married qualifying child who is not your ﬁ le as Head of Household.
You also cannot take the standard deduction if your dependent only because you can be claimed as a
spouse itemizes deductions. dependent on someone else’s 2023 return. Qualifying Surviving Spouse
If you ﬁle a separate return, write your spouse’s full 4. Your qualifying child who, even though you are Note: See Death of Taxpayer on page 6 for more
name in the space after oval 3. Also write the ﬁrst four the custodial parent, is not your dependent because information.
of the rule for Children of divorced or separated
letters of your spouse’s last name and your spouse’s so- parents on page 9. You can ﬁ ll in oval 5 and use joint return tax rates for
cial security number in the boxes provided. 2023 if all of the following apply.
If the child is not claimed as your dependent, enter the
If your spouse does not ﬁle a Hawaii tax return, you child’s name on line 4. • Your spouse died in 2021 or 2022 and you did not
may be able to claim the exemption for your spouse. See remarry before the end of 2023.
the instructions for line 6b. Qualifying child. To ﬁnd out if someone is your • You have a child or stepchild (not a foster child)
qualifying child, see Step 1 of the line 6c instructions whom you can claim as a dependent or could claim
If you were married in 2023, had a child living with on page 9. as a dependent except that, for 2023:
you, and lived apart from your spouse during the last
six months of 2023, you may be able to leﬁas Head Dependent.To ﬁnd out if someone is your dependent, – The child had gross income of $4,700 or more,
of Household. See Married persons who live apart on see the instructions for line 6c that begin on page 9.
– The child ﬁled a joint return, or
this page. Exception to time lived with you. Temporary ab-
Special Rule for Nonresident Aliens and Dual-Status sences by you or the other person for special circum- – You could be claimed as a dependent on someone
Aliens. Married nonresident aliens must le ﬁ separate stances, such as school, vacation, business, medical else’s return.
returns. However, if you were a nonresident alien or a care, military service, or detention in a juvenile facility, – If the child isn’t claimed as your dependent on
dual-status alien and were married to a U.S. citizen or count as time lived in the home. Also see Kidnapped line 6c, enter the child’s name on line 4.
resident alien at the end of 2023, you can elect to be child on page 10, if applicable. • This child lived in your home for all of 2023. If the
treated as a resident alien and ﬁle a joint federal return. If the person for whom you kept up a home was born child did not live with you for the required time, see
See federal Publication 519 for details. If you and your or died in 2023, you still may be able to leﬁas head Exception to time lived with you, below.
spouse have made that election on your federal return, of household. If the person is your qualifying child, the • You paid over half the cost of keeping up your
you also may choose to ﬁ le a joint Hawaii return. By ﬁ l-child must have lived with you for more than half the home.
ing a joint return, you and your spouse will be taxed on part of the year he or she was alive. If the person is any- • You could have ﬁ led a joint return with your spouse
your combined worldwide income. one else, see federal Publication 501. the year he or she died, even if you did not actually
Head of Household Keeping up a home.To ﬁnd out what is included in do so.
the cost of keeping up a home, see federal Publication If all of the above apply and you qualify to ﬁle as a
This ﬁling status is for unmarried individuals who 501. qualifying surviving spouse, ﬁll in the date of death
provide a home for certain other persons. You are con-
sidered unmarried for this purpose if any of the follow- Special Rule for Nonresident Aliens and Dual-Status in the boxes provided under the spouse’s social secu-
ing applies. Aliens.—If you were a nonresident alien or dual-status rity number.Do not ﬁll in your spouse’s social security
• You were legally separated according to your state’s alien during the tax year, you cannot leﬁ as Head of number or ﬁ ll in the Deceased oval.
law under a decree of divorce or separate mainte- Household. If your spouse died in 2023, you cannot ﬁ le as quali-
nance at the end of 2023. But if, at the end of 2023, Married persons who live apart. Even if you were fying surviving spouse. Instead, see the instructions for
your divorce was not ﬁnal (an interlocutory decree), not divorced or legally separated at the end of 2023, you Death of Taxpayeron page 6 and Married Filing Joint
you are considered married. are considered unmarried if all of the following apply: Return on page 7.
• You are married but lived apart from your spouse • You lived apart from your spouse for the last six Adopted child. An adopted child is always treated as
for the last six months of 2023 and you meet the months of 2023. Temporary absences for special your own child. An adopted child includes a child law-
other rules under Married persons who live apart circumstances, such as for business, medical care, fully placed with you for legal adoption.
on this page. school, or military service, count as time lived in Dependent.To ﬁ nd out if someone is your dependent,
• You are married to a nonresident alien at any time the home; see the instructions for line 6c that begin on page 9.
during the year and you do not choose to treat him • You ﬁle a separate return from your spouse;
Exception to time lived with you. Temporary ab-
or her as a resident alien. • You paid over half the cost of keeping up your home sences by you or the child for special circumstances,
Fill in the oval on line 4 only if you are unmarried (or for 2023; such as school, vacation, business, medical care, mili-
considered unmarried) and either Test 1 or Test 2 ap- • Your home was the main home of your child, step- tary service, or detention in a juvenile facility, count as
plies. child, or foster child for more than half of 2023 (if time lived in the home. Also see Kidnapped child on
page 10, if applicable.
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A child is considered to have lived with you for all Follow the steps below to ﬁ nd out if a person quali ﬁ es the required time, seeException to time lived with
of 2023 if the child was born or died in 2023 and your as your dependent. you on page 10, and
home was the child’s home for the entire time he or she • Who was not a qualifying child of any taxpayer for
was alive. Step 1 Do You Have a Qualifying 2023. For this purpose, a person is not a taxpayer
Child?
Keeping up a home.To ﬁnd out what is included in if he or she is not required to ﬁle a Hawaii income
the cost of keeping up a home, see federal Publication A qualifying child is a child who is your: tax return and either does not leﬁ such a return or
501. • Son, daughter, stepchild, foster child, brother, sister, ﬁ les only to get a refund of withheld income tax or
stepbrother, stepsister, half brother, half sister, or estimated tax paid, and
Special Rule for Nonresident Aliens and Dual-Status
a descendant of any of them (for example, your
Aliens.—The special rules for Qualifying Surviving • Who had gross income of less than $4,700 in 2023.
grandchild, niece, or nephew), and
Spouse will not apply unless the surviving spouse meets If the person was permanently and totally disabled,
all of the tests previously stated, and was a resident alien • Was under age 19 at the end of 2023 and younger see Exception to gross income test on page 10, and
or U.S. citizen the year their spouse died. The residency than you (or your spouse, if ﬁling jointly), or under • For whom you provided over half of his or her sup-
status refers to the surviving spouse’s actual status, and age 24 at the end of 2023, a student, and younger port in 2023. But see Children of divorced or sepa-
not the election that some nonresident aliens make to be than you (or your spouse, if lingﬁ jointly), or any rated parents on this page, and Multiple support
taxed as U.S. residents. age and permanently and totally disabled, and agreements and Kidnapped child on page 10.
• Who did not provide over half of his or her own 1. Does any person meet the conditions to be your qual-
support for 2023, and
Exemptions ifying relative?
• Who is not ﬁling a joint return for 2023 or is ﬁling a Yes. Go to Question 2.
Line 6a joint return for 2023 only to claim a refund of with- No. Stop. Go to Form N-11, line 7.
held income tax or estimated tax paid, and
Yourself • Who lived with you for more than half of 2023. If 2. Was your qualifying relative a U.S. citizen, U.S. na-
tional, U.S. resident alien, or a resident of Canada or
Fill in the oval on line 6a if no one can claim you as the child did not live with you for the required time, Mexico? If your qualifying relative was adopted, see
a dependent on another person’s tax return. Fill in the see Exception to time lived with you on page 10. Exception to the citizen test on page 10.
oval for “Age 65 or over” if you are age 65 or over as of
January 1, 2024. 1. Do you have a child who meets the conditions to be Yes. Go to Question 3.
your qualifying child?
– No. Stop. You cannot claim this person as a de-
If you can be claimed as a dependent on another per- Yes. Go to Step 2. pendent.
son’s tax return, do not ﬁll in the ovals on lines 6a and
6b. Instead, ﬁll in the oval above line 21. No. Go to Step 3. 3. Was your qualifying relative married?
Line 6b Step 2 Is Your Qualifying Child Yes. See Married person on page 10.
Your Dependent? No. Go to Question 4.
Spouse 1. Was the child a U.S. citizen, U.S. national, U.S. resi- 4. Could you, or your spouse if ﬁ ling jointly, be claimed
Fill in the oval on line 6b if either of the following dent alien, or a resident of Canada or Mexico? If the as a dependent on someone else’s 2023 tax return?
applies. child was adopted, see Exception to citizen test on
1. Your ﬁling status is married ﬁling jointly and your page 10. – Yes. Stop. You cannot claim any dependents. Go
to Form N-11, line 7.
spouse cannot be claimed as a dependent on another Yes. Go to Question 2.
– No. You can claim this person as a dependent.
person’s return. – No. Stop. You cannot claim this child as a depen-
2. You were married at the end of 2023, your ﬁ ling sta- dent. De ﬁnitions and Special Rules
tus is married ﬁling separately, and both of the fol-
lowing apply. 2. Was the child married? Adopted child. An adopted child is always treated as
a. Your spouse had no income and is not ﬁling a re- Yes. SeeMarried person on page 10. your own child. An adopted child includes a child law-
fully placed with you for legal adoption.
turn. No. Go to Question 3.
b. Your spouse cannot be claimed as a dependent on Children of divorced or separated parents. A child
another person’s return. 3. Could you, or your spouse if ﬁling jointly, be claimed
as a dependent on someone else’s 2023 tax return? will be treated as the qualifying child or qualifying rela-
If your spouse meets these quali ﬁcations, ﬁll in the tive of his or her noncustodial parent if all of the follow-
oval under line 6b and ﬁll in the oval for “Age 65 or – Yes. Stop. You cannot claim any dependents. Go ing conditions apply.
over” if your spouse was age 65 or over as of January to Form N-11, line 7.
1. The parents are divorced, legally separated, sepa-
1, 2024.. No. You can claim this child as a dependent. rated under a written separation agreement, or lived
apart at all times during the last six months of 2023
If you became divorced or legally separated during Step 3 Is Your Qualifying (whether or not they are or were married).
2023, you cannot take an exemption for your former Relative Your Dependent? 2. The child received over half of his or her support for
spouse.
A qualifying relative is a person who is your: 2023 from the parents (and the rules on Multiple sup-
Death of your spouse. If your spouse died in 2023 port agreements, on page 10, do not apply). Support
and you did not remarry by the end of 2023, ﬁll in the • Son, daughter, stepchild, foster child, or a descen-
ovals on line 6b for the exemptions you could have tak- dant of any of them (for example, your grandchild), of a child received from a parent’s spouse is treated
as provided by the parent.
en for your spouse on the date of death. See the instruc- or
3. The child is in custody of one or both of the parents
tions for Death of Taxpayer on page 6. – Brother, sister, half brother, half sister, or a son or for more than half of 2023.
daughter of any of them (for example, your niece
Enter the number of ovals ﬁlled on lines 6a and 6b. 4. Either of the following applies.
or nephew), or a. The custodial parent signs federal Form 8332 or a
Lines 6c and 6d – Father, mother, or an ancestor or sibling of either substantially similar statement that he or she will
Children and Other Dependents of them (for example, your grandmother, grandfa- not claim the child as a dependent for 2023, and
ther, aunt, or uncle), or the noncustodial parent includes a copy of the form
Enter on lines 6c and 6d the full names, social security or statement with his or her return. If the divorce
numbers, and relationship for your dependent children – Stepbrother, stepsister, stepfather, stepmother, decree or separation agreement went into e ectﬀ
and other dependents. Each dependent must have a so- son-in-law, daughter-in-law, father-in-law, moth- after 1984 and before 2009, the noncustodial par-
cial security number. If you have more than six depen- er-in-law, brother-in-law, or sister-in-law, or ent may be able to include certain pages from the
decree or agreement instead of federal Form 8332.
dents, attach a statement with the required information. – Any other person (other than your spouse) who See Post-1984 and pre-2009 decree or agreement
Enter the number of your dependent children in the box lived with you all year as a member of your and Post-2008 decree or agreement.
for line 6c. Enter the number of other dependents in the household if your relationship did not violate lo- b. A pre-1985 decree of divorce or separate mainte-
box for line 6d. cal law. If the person did not live with you for nance or written separation agreement between the
parents provides that the noncustodial parent can
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claim the child as a dependent, and the noncusto- performed at a sheltered workshop may be excluded for No other person can take any of the ﬁve tax bene ﬁts
dial parent provides at least $600 for support of the this test. For details, see federal Publication 501. listed above based on the qualifying child. If you and
child during 2023. any other person can claim the child as a qualifying
Exception to time lived with you. Temporary ab-
If conditions (1) through (4) apply, only the noncus- sences by you or the other person for special circum- child, the following rules apply.
todial parent can claim the child for purposes of the de- stances, such as school, vacation, business, medical • If only one of the persons is the child’s parent, the
pendency exemption. However, this does not allow the care, military service, or detention in a juvenile facil- child is treated as the qualifying child of the parent.
noncustodial parent to claim head of household ﬁling ity, count as time the person lived with you. Also see • If the parents leﬁa joint return together and can
status, the credit for child and dependent care expenses, Children of divorced or separated parents on page 9, or claim the child as a qualifying child, the child is
the exclusion for dependent care bene ﬁts, or the earned Kidnapped child on this page. treated as the qualifying child of the parents.
income tax credit. See federal Publication 501 for de-
tails. If the person meets all other requirements to be your • If the parents do not ﬁle a joint return together but
qualifying child but was born or died in 2023, the person both parents claim the child as a qualifying child,
Custodial and noncustodial parents. The custodial is considered to have lived with you for more than half the child will be treated as the qualifying child of
parent is the parent with whom the child lived for the of 2023 if your home was this person’s home for more the parent with whom the child lived for the longer
greater number of nights in 2023. The noncustodial par- than half the time he or she was alive in 2023. period of time in 2023. If the child lived with each
ent is the other parent. If the child was with each parent parent for the same amount of time, the child will
for an equal number of nights, the custodial parent is Any other person is considered to have lived with you be treated as the qualifying child of the parent who
the parent with the higher federal adjusted gross income. for all of 2023 if the person was born or died in 2023 and had the higher federal adjusted gross income (AGI)
See federal Publication 501 for an exception for a parent your home was this person’s home for the entire time he for 2023.
who works at night, rules for a child who is emancipated or she was alive in 2023.
• If no parent can claim the child as a qualifying child,
under state law, and other details. Foster child. A foster child is any child placed with the child is treated as the qualifying child of the per-
Post-1984 and pre-2009 decree or agreement. The you by an authorized placement agency or by judgment, son who had the highest federal AGI for 2023.
decree or agreement must state all three of the follow- decree, or other order of any court of competent juris- • If a parent can claim the child as a qualifying child
ing. diction. but no parent does so claim the child, the child is
1. The noncustodial parent can claim the child as a Kidnapped child. If your child is presumed by law treated as the qualifying child of the person who
dependent without regard to any condition, such as pay- enforcement authorities to have been kidnapped by had the highest federal AGI for 2023, but only if
ment of support. someone who is not a family member, you may be that person’s federal AGI is higher than the highest
able to take the child into account in determining your federal AGI of any parent of the child who can claim
2. The other parent will not claim the child as a de- eligibility for head of household or qualifying surviving the child.
pendent. spouse ﬁling status, the dependency exemption, and the Example. Your daughter meets the conditions to be
3. The years for which the claim is released. earned income tax credit. See federal Publication 501. a qualifying child for both you and your mother. Your
The noncustodial parent must include all of the fol- Married person.If the person is married and ﬁles a daughter does not meet the conditions to be a qualify-
lowing pages from the decree or agreement. joint return, you cannot claim that person as your depen- ing child of any other person, including her other par-
• Cover page (include the other parent’s social secu- dent. However, if the person is married but does not ﬁ le ent. Under the rules just described, you can claim your
rity number on that page). a joint return or ﬁles a joint return only to claim a refund daughter as a qualifying child for all of the ﬁve tax ben-
• The pages that include all the information identi ﬁed of withheld income tax or estimated tax paid, you may e ﬁts listed above for which you otherwise qualify. Your
in (1) through (3) above. be able to claim him or her as a dependent. See federal mother cannot claim any of the ﬁve tax bene ﬁts listed
Publication 501. In that case, go to Step 2, Question 3, above based on your daughter. However, if your moth-
• Signature page with the other parent’s signature and on page 9 (for a qualifying child) or Step 3, Question 4, er’s federal AGI is higher than yours and you do not
date of agreement. on page 9 (for a qualifying relative). claim your daughter as a qualifying child, your daughter
You must include the required information even if you Multiple support agreements. If no one person is the qualifying child of your mother.
ﬁ led it with your return in an earlier year. contributed over half of the support of your relative (or If you will be claiming the child as a qualifying child,
Post-2008 decree or agreement. If the divorce de- a person who lived with you all year as a member of go to Step 2 on page 9. Otherwise, stop; you cannot
cree or separation agreement went intoﬀe ect after 2008, your household) but you and another person(s) provided claim any bene ﬁ ts based on this child.
the noncustodial parent cannot include pages from the more than half of your relative’s support, special rules Student. A student is a child who during any part of
decree or agreement instead of federal Form 8332. The may apply that would treat you as having provided over ﬁ ve calendar months of 2023 was enrolled as a full-time
custodial parent must sign either federal Form 8332 half of the support. For details, see federal Publication student at a school, or took a full-time, on-farm training
or a substantially similar statement the only purpose 501. course given by a school or a state, county, or local gov-
of which is to release the custodial parent’s claim to Permanently and totally disabled. A person is per- ernment agency. A school includes a technical, trade,
an exemption for a child, and the noncustodial parent manently and totally disabled if, at any time in 2023, the or mechanical school. It does not include an on-the-job
must include a copy with his or her return. The form person cannot engage in any substantial gainful activity training course, correspondence school, or schoolﬀo er-
or statement must release the custodial parent’s claim because of a physical or mental condition and a doctor ing courses only through the Internet.
to the child without any conditions. For example, the has determined that this condition has lasted or can be Birth or Death of Dependent. You can take an ex-
release must not depend on the noncustodial parent pay- expected to last continuously for at least a year, or can emption for a dependent who was born or who died
ing support. be expected to lead to death. during the taxable year if he or she met the tests for a
Release of exemption revoked. A custodial parent Public assistance payments. If you received pay- dependent while alive. This means that a baby who lived
who has revoked his or her previous release of a claim ments under the Temporary Assistance for Needy Fami- only a few minutes can be claimed as a dependent.
to exemption for a child must include a copy of the re- lies (TANF) program or other public assistance program
vocation with his or her return. For details, see federal and you used the money to support another person, see Line 6e
Form 8332. federal Publication 501.
Add the numbers you entered in the boxes for 6a, 6b,
Exception to citizen test. If you are a U.S. citizen or Qualifying child of more than one person. Even if 6c, and 6d. Enter the total in the box on line 6e.
U.S. national and your adopted child lived with you all a child meets the conditions to be the qualifying child
year as a member of your household, that child meets of more than one person, only one person can claim the
the requirement to be a U.S. citizen. child as a qualifying child for the (1) dependency ex- Step 6
Exception to gross income test.If your relative (in- emption, (2) head of household ﬁling status, (3) credit
cluding a person who lived with you all year as a mem- for child and dependent care expenses, (4) exclusion Fill in your return
ber of your household) is permanently and totally dis- for dependent care bene ﬁts, and (5) earned income tax Line-By-Line instructions for ﬁlling in Form N-11
abled (de ﬁned on this page), certain income for services credit, unless the special rule forChildren of divorced or begin on page 11 and end on page 24. Please read and
separated parents on page 9 applies. follow the instructions carefully.

Page 10

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  Rounding O  ﬀ             to Whole                          Hawaii Additions to                                        Taxable Refund of State Income 
                                                                                                                         Taxes
Dollars                                                     Federal AGI                                                  The taxable portion of your Hawaii tax refund may 
  The Department requires individual taxpayers to 
round o  ﬀcents to the nearest whole dollar for all dollar                                                               be di ﬀerent from the amount reported on your federal 
entries on the tax return and schedules. To do so, drop     Line 8                                                       return. Use the State Tax Refund Worksheet on page 31 
amounts under 50 cents and increase amounts from 50                                                                      to  ﬁgure the taxable portion of your refund and to deter-
to 99 cents to the next dollar. For example: $1.39 be-      Di ﬀerence Between State and                                 mine if an adjustment needs to be made here.
comes $1 and $2.69 becomes $3. If you have to add two       Federal Wages                                                None of your refund is taxable if, in the year you paid 
or more amounts to  ﬁgure the amount to enter on a line,      If the amount in Form W-2, Box 16 (State wages) is         the tax, you either (a) did not itemize deductions, (b) 
schedule, or worksheet, you may choose to use one of        larger than Form W-2, Box 1 (Federal wages), subtract        elected to deduct state and local general sales taxes 
two methods. Once a method of rounding is established,      the federal wages from the state wages and enter the dif-    instead of state and local income taxes, or (c) did not 
you must use the same method throughout the return.         ference here. If you receive more than one Form W-2,         deduct state and local income taxes because your fed-
The  ﬁrst method is to include the cents when adding and    add the di ﬀerences from all of the forms. For example,      eral adjusted gross income was above certain threshold 
round o  ﬀonly the total. The other method is to roundﬀo    federal employees getting Cost of Living Allowance           amounts.
each entry. For example: You received two W-2 forms,        (COLA) or Living Quarter Allowance (LQA) may see 
one showing Hawaii withholding of $50.55 and one            a di ﬀerence that must be reported here. If you received     If you received income tax refunds from other states, 
showing Hawaii withholding of $185.73. For round-           COLA or LQA and do not see aﬀdi  erence between state        include these amounts on line 1 of theState Tax Refund 
ing method 1, show your total Hawaii withholding as         and federal wages, enter the amount of COLA or LQA           Worksheet on page 31. Refunds from Hawaii income 
$236, ($50.55 + $185.73 = $236.28 rounded to $236).         reported on your Form W-2. State or County employ-           taxes should not include refundable state tax credits 
For rounding method 2, show your total Hawaii with-         ees who are in the contributory or hybrid plan of the        such as the refundable food/excise tax credit, credit for 
holding as $237, ($50.55 rounded to $51.00 + $185.73        Employees Retirement System also will see aﬀdi  erence       low-income household renters, credit for child and de-
rounded to $186.00 = $51 + $186 = $237).                    that must be reported here.                                  pendent care expenses, and credit for child passenger re-
                                                                                                                         straint system(s) when determining the taxable portion 
                                                                                                                         of refundable state tax credits on the State Tax Refund 
Line-By-Line Instructions -                                 Line 9                                                       Worksheet on page 31. Since these refundable tax cred-
                                                                                                                         its are not from prior taxes paid, they are not treated as a 
Form N-11                                                     Interest on Out-of-State                                   tax refund potentially excludable under IRC section 111 
                                                            Bonds, Including Municipal 
Special Note to Part-Year                                                                                                (recovery of tax bene ﬁt items). For more information, 
                                                            Bonds                                                        see Tax Information Release No. 2010-10,“Common In-
Residents                                                     If you received interest from bonds issued by another      come Tax & General Excise Tax Issues Associated with 
  Form N-11 is to be  ﬁled by full-year residents only. If  State, or a county, city, or political subdivision of anoth- the Renewable Energy Technologies Income Tax Credit, 
you were a Hawaii resident for only part of 2023, you       er State (including interest distributions from a mutual     HRS § 235-12.5.”
must  ﬁle Form N-15 instead.                                fund investing in these bonds), enter the interest on line   If you received a refund or credit in 2023 for state 
  The dates to be entered at the top of the Form N-11 are   9. Do not include interest from bonds issued by Hawaii,      income taxes you paid before 2023, you may have to 
for full-year residents who  ﬁles their returns on a  ﬁscal including Hawaii municipal bonds, and the Govern-            report it as income on your Hawaii income tax return. 
year basis and not for part-year residents to enter the pe- ments of Puerto Rico, U.S. Virgin Islands, Guam, and         You should receive federal Form 1099-G, or a similar 
riod of their Hawaii residency.                             American Samoa, or any of their political subdivisions.      statement, showing the amount of the refund.
                                                            Also, do not include distributions of short-term or long-
Income                                                      term gains because these amounts are included in fed-        Any part of a refund of state or local income taxes paid 
  An individual who was a Hawaii resident for the en-       eral AGI.                                                    before 2023 that you were entitled to receive in 2023 but 
tire year is subject to income tax on his or her entire                                                                  chose to apply to your 2023 estimated state income tax 
                                                                                                                         is considered to have been received in 2023.
income, computed without regard to source in the State.     Line 10
                                                                                                                         If you received a refund of 2022 taxes and you de-
Line 7                                                      Other Hawaii Additions to                                    ducted state income taxes on line 21b of your 2022 Form 
                                                            Federal AGI                                                  N-11,  ﬁgure the taxable portion of your refund using the 
Federal Adjusted Gross                                        This line is used to report other items that are taxed     State Tax Refund Worksheet on page 31. When complet-
Income (Federal AGI)                                        by Hawaii but are not taxed by the federal government,       ing the State Tax Refund Worksheet on page 31, enter an 
  Report the federal AGI from the appropriate line of       such as:                                                     amount on line 2e only if the carryover of the residential 
                                                                                                                         construction and remodeling tax credit was claimed for 
federal Form 1040 or Form 1040-SR. If you are not           •  Differences in the taxable portion of the Hawaii          construction or renovation costs for a residential unit that 
required to  ﬁle a federal income tax return, use federal      tax refund.                                               does not constitute business property.
Form 1040 as a worksheet to determine the amount to         •  Distributions and deemed distributions from Indi-
report as your federal AGI.                                    vidual Housing Accounts.                                  If your refund included taxes from any previous year 
                                                                                                                         in which you itemized deductions, a similar calculation 
  If you are  ﬁling a joint return for federal income tax   •  Peace Corps compensation.                                 must be done for each previous year.
purposes and a married  ﬁling separate return for state     • Di ﬀerences in depreciation and gain.
income tax purposes, use federal Form 1040 as a work-                                                                     If part of your refund was interest, you should include 
sheet to determine the amount to report as your federal     •  Compensation from temporary employment outside            that part in your federal Form 1040 or Form 1040-SR as 
AGI. Your federal AGI must be calculated as if you are         the United States.                                        taxable interest income.
ﬁ ling a federal married  ﬁling separate return.            • Di ﬀerences in the deduction for student loan inter-
                                                               est.                                                      If your 2022 Hawaii AGI was over $166,800 ($83,400 
  If you are in a civil union relationship, you will con-                                                                for married taxpayers  ﬁling separately), you may be able 
tinue to  ﬁle as an unmarried individual on your federal    • Di ﬀerences in the taxable portion of employer-pro-        to report a smaller amount of your tax refund as income 
income tax return since the federal government does not        vided adoption bene ﬁts.                                  because your itemized deductions were reduced in 2022. 
recognize civil unions as married individuals for federal   • Quali ﬁed tuition program distributions for elemen-        E ﬀective for tax years after December 31, 2017, to com-
income tax purposes. Use federal Form 1040 as a work-          tary and secondary school expenses.                       pute the proper amount, see the 2017 federal Publication 
sheet to determine the amount to report as your federal     •  Distributions from certain foreign corporations.          525, “Taxable and Nontaxable Income,” under Itemized 
AGI. Your federal AGI must be calculated as if you are      • Other adjustments.                                         deductions limited. In the computation, however, the 
ﬁ ling a federal married  ﬁling joint return or a federal                                                                Hawaii standard deduction amounts must be used, the 
married  ﬁling separate return.                               These items are explained in more detail as follows.       amount of the refund due to the Hawaii credits listed in 
  If the federal AGI is a negative number, shade the mi-                                                                 the State Tax Refund Worksheet is subtracted, and the 
nus (-) in the box to the left of the amount boxes.                                                                      base amount for the limitation of itemized deductions 
                                                                                                                         remains at $166,800 ($83,400 for married taxpayers 
                                                                                                                                                                       Page 11

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ﬁ ling separately). If you use this calculation, enter the Depreciation and Gain Adjustments                          on your federal return since your Hawaii modi ﬁed ad-
result on line 8 of the State Tax Refund Worksheet on      Hawaii did not adopt the federal provisions for bo-        justed gross income must be used in the computation 
page 31.                                                   nus depreciation, increased IRC section 179 deduction      instead of your federal modi ﬁ ed adjusted gross income, 
  If your 2022 state and local income tax refund is more   (Hawaii limit is $25,000), and inclusion ofﬀo  -the-shelf  and Hawaii’s exclusion amount and modi ﬁ     ed adjusted 
than your 2022 state and local income tax deduction mi-    computer software as property qualifying for the IRC       gross income limit will not be adjusted forﬂin  ation. Use 
nus the amount you could have deducted as your 2022        section 179 deduction. If the bonus depreciation, in-      the Adoption Bene ﬁts Worksheet on page 34 to deter-
state and local general sales taxes, see federal Publica-  creased IRC section 179 deduction, or IRC section 179      mine if an adjustment needs to be made here.
tion 525, “Taxable and Nontaxable Income,” under           deduction for o ﬀ-the-shelf computer software is claimed   Quali ﬁed Tuition Program 
Itemized Deduction Recoveries.                             for federal tax purposes, you must: (a) complete a fed-    Distributions for Elementary and 
                                                           eral Form 4562 for Hawaii tax purposes, (b) attach the 
        Individual Housing Accounts                        completed federal Form 4562 to the Hawaii tax return,      Secondary School Expenses
  If you purchased a principal residence with an Indi-     (c) make the necessary adjustments to the Hawaii tax       Hawaii conforms to the federal provision where distri-
vidual Housing Account (IHA), or you are noti ﬁed by       return for the depreciation di ﬀerence between federal     butions from quali ﬁed tuition programs are not taxable 
an IHA trustee that you have received a taxable distribu- and Hawaii on line  dof theHawaii Additions Worksheet       if used to pay for quali ﬁed higher education expenses. 
tion, report the taxable amount on line  aof the Hawaii    on page 31, and (d) attach to the Hawaii tax return any    However, Hawaii did not adopt the federal provision 
Additions Worksheet on page 31.                            worksheet showing the computation of the adjustments.      that elementary and secondary school expenses of up 
•  If you purchased residential property before Janu-      You must also keep records of the di ﬀ erences in the as-  to $10,000 per year are quali ﬁed expenses for quali ﬁ ed 
   ary 1, 1990, with a distribution from an IHA, you       set’s depreciable basis for federal and Hawaii tax pur-    tuition programs. Therefore, if a distribution was used 
   must include in gross income in the year the proper-    poses.                                                     to pay for elementary and secondary school expenses, 
                                                                                                                      include the taxable part of the distribution on line  iof the 
   ty is sold, conveyed, or transferred an amount equal    If you claimed the capital goods excise tax credit, ho-    Hawaii Additions Worksheet on page 31.
   to the amount of the distribution, unless an election   tel construction and remodeling tax credit, technology 
   was made to include one-tenth of the distribution in    infrastructure renovation tax credit, or drought mitigat-  Owners of Certain Foreign 
   gross income each year for ten years. In addition, a    ing water storage facility income tax credit, and did not  Corporations
   penalty is added to your gross income. Attach Form      include the amount of the credit as income in the year in  Certain foreign corporations are classi ﬁed as Con-
   N-103, Sale of Your Home, to  ﬁgure the additional      which it is properly recognized under your method of       trolled Foreign Corporations (CFCs), Passive Foreign 
   gross income.                                           accounting, then your adjusted basis in the assets was     Investment Companies (PFICs), or Foreign Personal 
•  If you purchased residential property after Decem-      decreased by the amount of the credit claimed.             Holding Companies (FPHCs). Federal law requires that 
   ber 31, 1989, you must include in gross income          •  If you are claiming a depreciation deduction for        shareholders of these foreign companies recognize cer-
   one-tenth of the distribution each year for ten years.  any such asset, multiply the depreciation percentage       tain income earned by these companies before the com-
   If you sell the property purchased with an IHA          for this taxable year by the amount of the applicable      panies distribute dividends. Hawaii has no comparable 
   distribution before the end of the ten-year period,     income tax credit. Add the results for all of your         provisions. If you own one or more of these corpora-
   the remaining amount of the distribution not previ-     assets for which the applicable income tax credit          tions, you had to  ﬁle federal Form 5471, or you sold 
   ously reported must be included in gross income in      was claimed, and enter this amount on line  dof the        stock in any of these kinds of companies, you may need 
   the year of sale. In addition, a penalty is added to    Hawaii Additions Worksheet on page 31.                     to make an adjustment here.
   your tax liability. Attach Form N-103, Sale of Your     • If you sold or otherwise disposed of any such as-
   Home, to  ﬁgure the additional tax liability.           set, your gain or loss will be different from that         Other Adjustments
•  If you purchased residential property after Decem-      reported on your federal return. The di ﬀerence will       Other adjustments to federal AGI include the follow-
   ber 31, 1996, with a distribution from an IHA estab-    be the amount of the applicable income tax credit          ing:
   lished prior to January 1, 1990, and you have made      that has not already been recovered through de-            •  Hawaii has not adopted the federal provisions relat-
   the election to do so, you must include in gross        preciation deductions. Enter this amount on line   e          ing to:
   income in the year the property is sold, conveyed,      of the Hawaii Additions Worksheet on page 31. In                – the deduction for capital costs incurred in com-
   or transferred an amount equal to the amount of the     addition, you may need to  ﬁle Form N-312, Recap-               plying with environmental protection agency sul-
   distribution. In addition, a penalty is added to your   ture of Capital Goods Excise Tax Credit; see Form               fur regulations under IRC section 179B, and
   gross income. Attach Form N-103, Sale of Your           N-312 for more information.
   Home, to  ﬁgure the additional gross income.                                                                            – the exclusion from income of bene ﬁts  under  a 
•  If you use an IHA distribution for any purpose other    Temporary Employment Outside the                                dependent care assistance program that increases 
   than to purchase a  ﬁrst principal residence in Ha-     U.S.                                                            the amount of income that is treated as having 
   waii, or if you borrow against the IHA for such a       If, while you were a Hawaii resident, you worked out-           been earned by a spouse who is either a full-time 
   purpose, the distribution (or the loan amount) is       side the United States and you  ﬁled federal Form 2555          student or not able to care for himself or herself.
   taxable, and a 10% penalty tax is imposed. The ad-      to exclude some of your earned income, you need to add     There may be other adjustments to federal AGI that 
   ditional tax is the same amount shown in Box 4 of       back the amounts here because Hawaii does not have         are not discussed in these instructions. Such adjustments 
   Form N-2, Distribution from an Individual Housing       this exclusion. On line  f of theHawaii Additions Work-    arise, for example, if a taxpayer makes an election for 
   Account, and must be included on line 27.               sheet on page 31, enter the sum of Form 2555, line 43,     federal tax purposes (such as an IRC section 179 elec-
•  If you establish an IHA and later marry a person        and Form 2555, line 48.                                    tion) but does not make the same election for Hawaii tax 
   owning residential property, the IHA will terminate                                                                purposes. If you believe that an additional adjustment is 
   and distribute all of the assets to you. In this case,  Student Loan Interest Deduction                            needed to arrive at Hawaii adjusted gross income, enter 
   you must include the total distribution in your gross   The student loan interest deduction may be di ﬀerent       the amount of the adjustment on line  j of theHawaii Ad-
   income. No penalty tax is imposed, but the 10% is       from the amount claimed on your federal return since       ditions Worksheet on page 31, write “X” on the dotted 
   still withheld. Be sure to claim the withheld amount    your Hawaii modi ﬁed adjusted gross income must be         line next to line 10, and attach an explanation to Form 
   on line 37.                                             used in the computation instead of your federal modi ﬁ ed  N-11 that includes the amount of the adjustment and 
•  If an individual establishes an IHA and then dies or    adjusted gross income, and Hawaii’s modi ﬁ ed adjusted     how you calculated it.
   becomes totally disabled, special rules apply. For      gross income ranges for phasing out the deduction will 
   more information, see sections 18-235-5.5(r) and        not be adjusted for in ﬂ ation. Use theStudent Loan Inter- Line 11
   (s), Hawaii Administrative Rules (HAR).                 est Deduction Worksheet on page 34 to determine if an 
                                                           adjustment needs to be made here.                          Total Hawaii Additions to 
Peace Corps Compensation                                                                                              Federal AGI
                                                           Employer-Provided Adoption 
  If you received compensation for working with the                                                                   Add the amounts on lines 8, 9, and 10. Enter the result 
Peace Corps, include the amount of that compensation       Bene ﬁts
on line  cof theHawaii Additions Worksheet on page 31.     The taxable portion of your employer-provided adop-        on this line.
                                                           tion bene ﬁts may be di ﬀerent from the amount claimed 

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                                                           quali ﬁes as a pension, the amount rolled over from the       Lump-Sum Distributions
Line 12                                                    regular IRA to the Roth IRA also quali ﬁ es as a pension.   Note:  Certain transactions, such as loans against 
Add lines 7 and 11. Enter the result on this line.         Therefore, the amount rolled over to the Roth IRA is        your interest in a quali  edﬁplan, may be treated as 
                                                           exempt from Hawaii’s income tax.
If line 12 is a negative number, shade the minus (-) in                                                                taxable distributions.
the box to the left of the amount boxes.                   Taxable Pensions and  Annuities                               If you received a lump-sum distribution from a pen-
                                                           Hawaii adopted the federal provision that provides for      sion plan and you are electing to use the special ten-year 
Hawaii Subtractions from                                   special distribution options and rollover rules for retire- averaging method, attach Schedule J and Form N-152, 
                                                           ment plans and IRAs and expands permissible loans           Tax on Lump-Sum Distributions, to  ﬁgure the taxable 
Federal AGI                                                from certain retirement plans.                              amount.
                                                                                                                         If your lump-sum distribution included capital gain 
Line 13                                                    Early Distributions                                         amounts, you may be able to reduce your tax by includ-
                                                           Early distributions from a pension plan that are subject    ing the capital gain amounts on Form N-152 and elect-
  Pensions                                                 to the 10% federal penalty tax do not qualify and are       ing the capital gains treatment. See Form N-152 Instruc-
Hawaii does not tax qualifying distributions from an       taxable.                                                    tions for more information.
employer-funded pension plan. If you received qualify-     Deferred Compensation Plans                                   To compute the taxable portion of your annuity or 
ing distributions from an employer-funded pro ﬁt shar-                                                                 pension, use Schedule J.
ing, de ﬁned contribution, or de ﬁned  bene ﬁt plan, or    Distributions from a deferred compensation plan may 
from a government retirement system (e.g., federal civil   be partly or fully taxable. A deferred compensation plan      For more information on the taxation of pensions, see 
service, military pension, state or county retirement sys- includes any plan in which the employee has a choice of     sections 18-235-7-02 to 18-235-7-03, HAR, Tax Infor-
tem), enter the qualifying amount here.                    whether to contribute money into the plan or take that      mation Release No. 90-4, “   Taxability of Bene ﬁt  Pay-
                                                           amount in cash or property. Examples include 401(k)         ments from Pension Plan to Participants who Attain Age 
Nontaxable Distributions                                   plans, salary reduction Simpli ﬁed Employee Pension         70-1/2 as Required by the Internal Revenue Code (IRC) 
The following lines describe what qualifying distribu-     (SARSEP) plans, the Federal Thrift Savings Plan, and        Section 401(a)(9)(C) ”,  and Tax Information Release No. 
tions are. These qualifying distributions were included    section 457 plans like the State of Hawaii Deferred         96-5, “Taxation of Pensions Under the Hawaii Net In-
in your federal AGI and will be excluded on this line.     Compensation Plan.                                          come Tax Law: Deferred Compensation Arrangements; 
                                                                                                                       Rollover IRAs; Sub-Accounts of Pension Plans; Social 
For a distribution to qualify, it must be paid by a pensionAnnuity Plans                                               Security and Railroad Retirement Act Bene ﬁ ts; Limita-
plan by reason of retirement, disability, or death. The 
pension plan does not have to be a “quali ﬁed plan” as     Retirement vehicles that you fund yourself, such            tion on Deductions for Contributions to a Nonquali ﬁ ed 
de ﬁned in IRC section 401.                                as annuity plans and  Individual Retirement Accounts        Plan.”
                                                           (IRAs) that are not funded through a Simpli ﬁed Em-
  Employer-Funded Pension Plans                            ployee Pension (SEP) plan, are considered to be your 
The following three types of distributions are not         own investments. Distributions from these plans may be      Line 14
taxed by Hawaii and should be included on line 13:         fully or partly taxable, depending on whether your IRAs 
                                                           include deductible or nondeductible contributions. See      Social Security Bene ﬁts
(1) Pension or annuity distributions from a public (i.e.,  federal Publications 590-A and 590-B, and federal Form        Hawaii does not tax Social Security or  ﬁ rst tier Rail-
government) retirement system (e.g., federal civil ser-    8606, for more details.                                     road Retirement Act bene ﬁts. Enter the amount from 
vice annuity, military pension, state or county retirement                                                             federal Form 1040 or Form 1040-SR, line 6b.
system), unless voluntary contributions were made by       Rollover IRAs
an employee under an elective right. For more informa-     A rollover IRA is treated as a continuation of the origi-   Line 15
tion, see section 18-235-7-02, HAR.                        nal plan that provided the money that is rolled over. If 
(2) Distributions from a private employer pension          distributions from the original plan would be character-    Military Reserve or Hawaii 
plan received upon retirement (including early retire-     ized as taxable, distributions out of the rollover IRA      National Guard Duty Pay 
ment and disability retirement) if the employee did not    would be taxable as well.                                   Exclusion
contribute to the pension plan.                            Example - An individual received a lump sum dis-              Hawaii does not tax the  ﬁ rst $7,683 received by each 
(3) Distributions from a pension plan at age 72 (73        tribution from an employer-funded pro ﬁt-sharing plan       member of the reserve components of the army, navy, 
if you reach age 72 after December 31, 2022) that are      upon separation from service before retirement.  The        air force, marine corps, coast guard of the United States 
made to comply with the federal mandatory payout rule      individual did not contribute to the pro ﬁt-sharing plan.   of America, and the Hawaii national guard, as compen-
do qualify as a retirement payment whether or not the      The entire lump sum distribution was rolled over to an      sation for performance of duty as such. If you qualify, 
employee is still working full time.                       IRA. In 2023, the individual rolled over $50,000 from       enter the smaller of:
                                                           the IRA to a Roth IRA. The entire amount rolled over        • $7,683, or
Distributions from a private employer pension plan         to the Roth IRA represents the lump sum distribution        •  Your pay, as shown on Box 16 of the Form W-2 sent 
received upon retirement are partially taxed by Hawaii     received by the individual upon separation from service       to you by your reserve component.
if the employee contributed to the pension plan.           and earnings thereon. Since the lump sum distribution 
Rollover IRAs                                              that the individual received upon separation from ser-        If you are married  ﬁling a joint return, and you and 
A rollover IRA is treated as a continuation of the origi-  vice does not qualify as a pension (the distribution is not your spouse qualify, add the exclusions for both of you 
nal plan that provided the money that is rolled over. If   paid upon retirement, disability, or death), the amount     and enter the total on line 15.
distributions from the original plan would be character-   rolled over from the regular IRA to the Roth IRA also 
ized as a quali ﬁed distribution, distributions out of the does not qualify as a pension. Therefore, the amount        Line 16
rollover IRA need not be reported as well.                 rolled over to the Roth IRA is taxable for Hawaii’s in-
                                                           come tax.                                                     Payments to an Individual 
Example - An individual received a lump sum dis-                                                                       Housing Account
tribution from an employer-funded pro ﬁt-sharing plan      Hybrid Plans
                                                                                                                         You may be able to deduct from your gross income up 
upon retirement. The individual did not contribute to      If you received a distribution from a plan that is partly   to $5,000 paid in cash during the taxable year into a trust 
the pro ﬁt-sharing plan. The entire lump sum distribu-     pension and partly deferred compensation, such as a         account which is established for saving for a down pay-
tion was rolled over to an IRA. In 2023, the individual    401(k) plan with a pro ﬁt sharing component or an em-       ment on your  ﬁrst principal residence. A deduction not 
rolled over $50,000 from the IRA to a Roth IRA. The        ployer matching program, a SEP plan with employer           to exceed $10,000 shall be allowed for a married couple 
entire amount rolled over to the Roth IRA represents the   contributions as well as a salary reduction option, or a    ﬁ ling a joint return. No deduction shall be allowed on 
lump sum distribution received by the individual upon      similar hybrid plan, attach Schedule J to  ﬁgure the tax-   any amounts distributed less than 365 days from the 
retirement and earnings thereon. Since the lump sum        able amount.                                                date on which a contribution is made to the account. 
distribution that the individual received upon retirement                                                              Any deduction claimed for a previous taxable year for 

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amounts distributed less than 365 days from the date on • Di ﬀerences in the taxable portion of employer-pro- Legal Services Plans
which a contribution was made shall be disallowed and vided adoption bene ﬁts. If you received bene ﬁts from a quali ﬁed group legal
the amount deducted shall be included in the previous • Certain income from a quali edﬁ high technology services plan or if your employer contributed to a group
taxable year’s gross income and the tax reassessed. The business. legal services plan, and you reported these bene ﬁts or
account is to encourage ﬁrst-time home buyers to save • Contributions to and interest earned by an individu- contributions as taxable income on your federal re-
money for a down payment on a home. al development account. turn, check with your plan to see that it quali ﬁes under
The “ ﬁrst principal residence” means a residential • Moving expenses. Hawaii standards. If it does, Hawaii will not tax these
property purchased with the payment or distribution • Quali ﬁed bicycle commuting reimbursement. amounts. Enter the amount of federally taxable bene ﬁ ts
from the individual housing account which shall be or contributions on line gof the Hawaii Subtractions
owned and occupied as the only home by an individual • Undistributed income earned by certain foreign cor- Worksheet on page 31.
who did not have any previous interest in, individually, porations.
or if the individual is married, whose spouse did not own • Other adjustments. Student Loan Interest Deduction
any interest in a residential property inside or outside of These items are explained in more detail as follows. The student loan interest deduction may be di ﬀerent
Hawaii within the last 5 years prior to opening the IHA. from the amount claimed on your federal return since
The amounts paid in cash allowable as a deduction for Interest on Federal Obligations, your Hawaii modi ﬁed adjusted gross income must be
all taxable years are limited to $25,000, in the aggre- Including U.S. Savings Bonds used in the computation instead of your federal modi ﬁ ed
gate, excluding interest earned or accrued. This limita- If you reported for federal purposes any interest re- adjusted gross income, and Hawaii’s modi ﬁ ed adjusted
tion also applies to married individuals having separate ceived on federal obligations, including Treasury bills gross income ranges for phasing out the deduction will
accounts; the sum of such separate accounts and the and notes and U.S. Savings Bonds, enter the amount of not be adjusted for in ﬂ ation. Use theStudent Loan Inter-
deduction shall not exceed $25,000 in the aggregate, that interest on line aof theHawaii Subtractions Work- est Deduction Worksheet on page 34 to determine if an
excluding interest income earned or accrued. sheet on page 31. adjustment needs to be made here.
For more information, see section 18-235-5.5, HAR. For more information about what kinds of obligations Employer-Provided Adoption
should be reported here, see Tax Information Release Bene ﬁts
Line 17 No. 84-1,“Taxability of Interest on U.S. Obligations. ” The taxable portion of your employer-provided adop-
If you ﬁled federal Form 8815: If you redeemed U.S. tion bene ﬁts may be di ﬀerent from the amount claimed
Exceptional Trees Deduction Savings Bonds to pay for higher education tuition and on your federal return since your Hawaii modi ﬁed ad-
You may deduct up to $3,000 per exceptional tree for fees and excluded some or all of the interest for federal justed gross income must be used in the computation
quali ﬁed expenditures you made during the taxable year purposes, subtract the amount from Form 8815, line 14, instead of your federal modi ﬁ ed adjusted gross income,
to maintain the tree on your private property. The tree before entering it on line a. That amount was already and Hawaii’s exclusion amount and modi ﬁ ed adjusted
must be designated as an exceptional tree by the local excluded on your federal return. gross income limit will not be adjusted forﬂin ation. Use
county arborist advisory committee under chapter 58, the Adoption Bene ﬁts Worksheeton page 34 to deter-
HRS. Quali ﬁed expenditures are those expenses you Taxable Refund of State Income mine if an adjustment needs to be made here.
incurred to maintain the exceptional tree (excluding Taxes
interest) that are deemed “reasonably necessary” by a See the instructions for line 10, Taxable Refund of Certain Income from a Quali ﬁed
certi ﬁed arborist. No deduction is allowed in more than State Income Taxes, on page 11. In some cases, the High Technology Business
one taxable year out of every three consecutive taxable worksheet may call for an adjustment to be made here. • Royalties and other income derived from patents,
years. copyrights, and trade secrets. Amounts received
Interest on an Individual Housing by an individual or a quali ﬁed high technology busi-
An a ﬃdavit signed by a certi ﬁed arborist stating that Account ness as royalties and other income derived from pat-
the amount of expenditures are deemed reasonably nec- ents, copyrights, and trade secrets (1) owned by the
If you have an Individual Housing Account, enter the
essary must be attached to your tax return. Theﬃa davit individual or quali ﬁed high technology business,
interest earned by the account, as it appears on federal
also must include the following information: (1) type of and (2) developed and arising out of a qualified
Form 1099-INT, on line cof the Hawaii Subtractions
tree, (2) location of tree, and (3) description and amount high technology business are excluded from gross
Worksheet on page 31.
of expenditures made in 2023 to maintain the tree. The income, adjusted gross income, and taxable income.
a ﬃdavit must be notarized. Patients With Hansen’s Disease If you reported these amounts for federal purposes,
Hawaii does not tax compensation by Hawaii or the include that amount on line jof theHawaii Subtrac-
Line 18 U.S. to a patient a ﬀected with Hansen’s disease (also tions Worksheet on page 31.
known as leprosy). Enter the amount of the qualifying • Stock options income from quali edﬁ high tech-
Other Hawaii Subtractions compensation on line dof the Hawaii Subtractions nology business. All income earned and proceeds
From Federal AGI Worksheet on page 31. derived from stock options or stock, including stock
This line is used to report other items that are issued through the exercise of stock options or war-
taxed by the federal government but are not taxed by Expenses Disallowed Because rants, from a quali ﬁed high technology business or
Hawaii, such as: They Were Connected with Federal from a holding company of a quali ﬁ ed high technol-
• Interest on federal obligations, including U.S. Sav- Credits ogy business by an employee, o ﬃcer, or director of
ings Bonds. If you are a business taxpayer; you claimed certain the quali ﬁed high technology business, or investor
• Differences in the taxable portion of the Hawaii credits such as the work opportunity credit or the credit who quali ﬁed for the high technology business in-
tax refund. for quali ﬁed clinical testing expenses; and some of your vestment tax credit is excluded from income taxes.
• Interest earned on an Individual Housing Account. business expenses were disallowed because you took If you reported these amounts for federal purposes,
the credits (IRC section 280C), enter the amount of the include that amount on line jof theHawaii Subtrac-
• Compensation earned by patients with Hansen’s tions Worksheet on page 31.
disallowed expenses on line eof the Hawaii Subtrac-
disease.
tions Worksheet on page 31. Hawaii does not have those
• Expenses not allowed on your federal return be- credits, and does allow the expense deductions. Individual Development Accounts
cause they were connected with federal credits. If you have an individual development account, enter
• Unearned income of children that you included in Children Having Unearned Income the amount of contributions you made to the account,
your federal return, if the children are ﬁling Hawaii If you ﬁled federal Form 8814, Parents’ Election To and the amount of interest earned by the account (as it
returns. Report Child’s Interest and Dividends, and youare not appears on federal Form 1099-INT) on line k of theHa-
• Bene ﬁts from or premiums paid to legal services ﬁ ling Form N-814 because your child will ﬁ le a Hawaii waii Subtractions Worksheet on page 31.
plans. tax return, enter the total amount from lines 9, 10, and
• Di ﬀerences in the deduction for student loan inter- 12 of federal Form(s) 8814 on line f of theHawaii Sub- Moving Expenses
est. tractions Worksheet on page 31. Attach a copy of federal If a resident taxpayer leaves the State of Hawaii for
Form(s) 8814. other than temporary or transitory purposes and is not
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domiciled in Hawaii, he or she ceases to be a resident; in                                                               •  You choose to itemize, or
such a case, as with a nonresident taxpayer, expenses in-   Line 20
                                                                                                                         •  You do not itemize.
curred in moving to a new place of employment outside 
the State of Hawaii shall not be allowed.                   Hawaii Adjusted Gross                                          The three classes are described as follows:
                                                            Income
                                                                                                                           You MUST Itemize Deductions
Hawaii did not adopt the federal provisions that sus-        Subtract line 19 from line 12. Enter the result on this 
pended (1) the deduction for moving expenses, and (2)       line. If line 19 is larger than line 12, you may have a  net   You must itemize deductions if:
the exclusion from gross income for quali ﬁed moving        operating loss.                                              • You are married,  ﬁling a separate return, and your 
expense reimbursements for tax years 2018 through                                                                           spouse itemizes.
2025. If you have moving expenses that were not de-          Net operating loss (NOL) carrybacks are eliminated 
ducted on your federal return, enter the amount of the      (except for farming NOLs which are permitted a two-          •  You are making a return under IRC section 443(a)
deduction on line  lof the Hawaii Subtractions Work-        year carryback), and unused NOLs can be carried forward         (1) for a period of less than 12 months because of a 
sheet on page 31. If you have quali ﬁ ed moving expense     inde ﬁnitely for NOLs arising in tax years ending after         change in your annual accounting period.
reimbursements that were not excluded on your federal       December 31, 2017. Also, the NOL deduction is limited          You Choose to Itemize
return, enter the amount of the exclusion on line  l of the to 80% of taxable income for NOLs arising in tax years 
Hawaii Subtractions Worksheet on page 31. For more          beginning after December 31, 2017.                             You may choose to itemize your deductions if you are:
                                                                                                                         • Married and   lingﬁa joint return, or a qualifying 
details, see Form N-139. Complete Form N-139 and at-         If you carry back the farming NOL and are due a re-            surviving spouse, and your itemized deductions are 
tach it to your return.                                     fund from the carryback, you may use Form N-109, Ap-            more than $4,400.
Quali ﬁed Bicycle Commuting                                 plication for Tentative Refund from Carryback of Net 
                                                            Operating Loss, to get a quick refund.                       • Married and  ﬁling a separate return, or Single, and 
Reimbursement                                                                                                               your itemized deductions are more than $2,200.
Hawaii did not adopt the federal provision that sus-         You may elect to carry the farming NOL forward in-          •  Head of Household, and your itemized deductions 
pended the exclusion from gross income and wages for        stead of  ﬁrst carrying it back to prior years. If you make     are more than $3,212.
quali ﬁed bicycle commuting reimbursements for tax          this election, then you can use your farming NOL only 
years 2018 through 2025. If you have quali ﬁed bicycle      in the carryforward period.                                  •  A dependent of another taxpayer and your itemized 
                                                                                                                            deductions are more than the greater of (1) $500 
commuting reimbursements that were not excluded on           To make this election, attach a statement to your original     or (2) your earned income up to the amount of the 
your federal return, enter the amount of the exclusion on   return  ﬁled by the due date (including extensions) for the     standard deduction for your  ﬁling status.
line  mof the  Hawaii Subtractions Worksheet on page        farming NOL year. This statement must state that you are 
31.                                                         electing to waive the carryback period under section 235-    You Do Not Itemize
                                                            7(d), HRS, and IRC section 172(b)(1)(B)(iv).                   If your itemized deductions are less than the amount 
Owners of Certain Foreign                                                                                                shown above for your  ﬁling status (or you choose not to 
Corporations                                                 If you  ﬁled your original return on time but did not 
                                                            ﬁ le the statement with it, you can make this election on    itemize), go to line 23 and enter your standard deduction 
If you own an interest in a CFC, PFIC, or FPHC, you         an amended return  ﬁled within 6 months of the original      amount there (unless you MUST itemize as described 
had to  ﬁle federal Form 5471, or you sold stock in any     due date of the return, but not including any extension.     earlier).
of these kinds of companies, see page 12 for further in-    Attach a statement to your amended return, and write           If you itemize, you can deduct part of your medical 
formation. You may need to make an adjustment here.         “Filed pursuant to 26 C.F.R. 301.9100-2” at the top of       and dental expenses, and amounts you paid for certain 
Other Adjustments                                           the statement. Also include the statement noted above        taxes, interest, contributions, casualty and theft losses, 
Other adjustments to federal  AGI include the               that you are waiving the carryback period.                   and other miscellaneous expenses. These deductions are 
following:                                                   Once you elect to waive the carryback period, it can-       explained on the pages that follow.
•  Scholarship grants received by a student under the       not be changed later.                                          If you do itemize, complete    Worksheets A-1 through 
   Nursing Scholars Program under section 304A-              If you do not  ﬁle this statement on time, the carryback    A-6 and enter the amounts on Form N-11, lines 21a to 
   3304(d), HRS, is not subject to Hawaii income tax.       period cannot be waived and you must  ﬁrst carry the         21f.
•  The amount of payment stipend waived by Depart-          farming NOL back before carrying it forward.
                                                                                                                         Line 21a
   ment of Education coaches and dispensed to the            If the Hawaii AGI is a negative number, shade the mi-
   school for the benefit of the coach’s team under         nus (-) in the box to the left of the amount boxes.            Medical and Dental Expenses
   section 302A-633.6, HRS, is not subject to Hawaii 
   income tax.                                                                                                             Complete   Worksheet A-1 on page 32 to   gureﬁ your 
•  The capital loss carryover for quali  edﬁ high tech-     Deductions and Taxable                                       deduction for medical and dental expenses.
   nology businesses is 15 years.                           Income Computation                                             Before you can  ﬁ gure your total deduction for medical 
                                                                                                                         and dental expenses, you must  ﬁrst  ﬁgure your adjusted 
There may be other adjustments to federal AGI that          Note:  If you can be claimed as a dependent on               gross income.
are not discussed in these instructions. Such adjustments   another person’s return,  ﬁll in the oval above line 21. 
arise, for example, if a taxpayer makes an election for     Complete the “Standard Deduction for Dependents”               You can deduct only the part of your medical and den-
Hawaii tax purposes (such as an IRC section 179 elec-       worksheet on page 20 and enter the appropriate               tal expenses that exceeds 7.5% of your Hawaii adjusted 
tion) but does not make the same election for federal tax   amount on line 23 if you do not itemize your                 gross income.
purposes. If you believe you are entitled to an additional  deductions.                                                    On Worksheet A-1, line 1, include medical and dental 
subtraction to arrive at Hawaii adjusted gross income, 
enter the amount of the adjustment on line  n of theHa-                                                                  bills you paid for:
waii Subtractions Worksheet on page 31, write “X” on        Lines 21a to 21f                                             • Yourself.
the dotted line next to line 18, and attach an explanation                                                               • Your spouse.
to Form N-11 that includes the amount of the adjustment       Itemized Deductions
                                                                                                                         •  All dependents you claim on your return.
and how you calculated it.                                   Taxpayers who itemize their deductions may deduct 
                                                            certain kinds of expenses from their adjusted gross in-      •  Your child whom you do not claim as a dependent 
                                                            come.                                                           because of the rules explained on page 9 for    Chil-
Line 19                                                                                                                     dren of divorced or separated parents.
                                                             Taxpayers who do not itemize their deductions may           •  Any person you could have claimed as a dependent 
Total Hawaii Subtractions                                   reduce their adjusted gross income by the amount of the         on your return except that person received $4,700 or 
from Federal AGI                                            standard deduction appropriate to their  ﬁ ling status. The     more of gross income or  ﬁled a joint return.
Add the amounts on lines 13 through 18. Enter the           amount of the standard deduction is determined on line 
result on this line.                                        23.                                                          •  Any person you could have claimed as a dependent 
                                                                                                                            except that you, or your spouse if  ﬁling jointly, can 
                                                             You will fall into one of the following three classes:         be claimed as a dependent on someone else’s 2023 
                                                            •  You MUST itemize deductions,                                 return.
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Example—You provided over half of your mother’s • Cost of breast pumps and supplies that assist lacta- Taxes You CAN Deduct
support but cannot claim her as a dependent because she tion. Note: You can elect to deduct state and local general
received $4,700 of wages during 2023. If part of your • Cosmetic surgery that was necessary to improve a sales taxes instead of state and local income taxes.
support was the payment of her medical bills, you can deformity related to a congenital abnormality, an You cannot deduct both.
include that part in your medical expenses. injury from an accident or trauma, or a dis guringﬁ
You should include all amounts you paid during 2023, disease. State and Local Income Taxes
but do not include amounts repaid to you, or paid to If you will deduct state and local income taxes, check
anyone else, by hospital, health or accident insurance, Examples of Medical and box a on line 5 of Worksheet A-2.
or by your employer, or paid through a medical savings Dental Payments You
Include on this line:
account or health savings account. CANNOT Deduct
• State and local income taxes withheld from your
You cannot deduct the following:
Examples of Medical and salary (as shown on your federal Form W-2) and
• The cost of diet food.
Dental Payments You CAN withheld from your unemployment compensation
• Cosmetic surgery that was NOT necessary to im- (as shown on your federal Form 1099-G);
Deduct prove a deformity related to a congenital abnor- • State and local income taxes paid in 2023 for a prior
To the extent you were not reimbursed, you can de- mality, an injury from an accident or trauma, or a year, such as taxes paid with your 2022 state or local
duct what you paid for: dis ﬁguring disease. income tax return;
• Insurance premiums for medical and dental care, If expenses for cosmetic surgery are not deductible • State and local estimated tax payments made during
including premiums for qualified long-term care as medical expenses, then amounts paid for insur- 2023, including any part of a prior year refund that
contracts, subject to dollar limitations based on a ance coverage for such expenses are not deductible. you chose to have credited to your 2023 state or lo-
person’s age. See the federal instructions to Form Furthermore, if an employer health plan reimburses cal income taxes; and
1040 for the dollar limits. you for such expenses, the reimbursement must be • The NET amount of taxes withheld from the sale of
• Prescription medicines or insulin. included in your gross income. Hawaii real property interests.
• Acupuncturists, chiropractors, dentists, eye doc- • Life insurance or income protection policies. If you are a federal employee receiving a Cost Of Liv-
tors, medical doctors, occupational therapists, os- • The Medicare tax on your wages and tips or the ing Allowance (COLA), not all of your Hawaii income
teopathic doctors, physical therapists, podiatrists, Medicare tax paid as part of the self-employment taxes are deductible for federal purposes. See IRS Rev-
psychiatrists, psychoanalysts (medical care only), tax or household employment taxes. enue Ruling 74-140, 1974-1 C.B. 50, for more informa-
and psychologists.
• The basic cost of Medicare insurance (Medicare A). tion. Enter on line 5a of Worksheet A-2 on page 32 the
• Medical examinations, X-ray and laboratory ser- entire amount of state and local income taxes you paid
vices, insulin treatment, and whirlpool baths the • Nursing care for a healthy baby. (You may qualify
doctor ordered. for the credit for child and dependent care expenses; in 2023, even if you reported a di ﬀ erent amount on fed-
see Schedule X, Part II.) eral Form 1040, Schedule A.
• Diagnostic tests, such as a full-body scan, preg-
nancy test, or blood sugar test kit. • Illegal operations or drugs. Do not reduce your deduction by any:
• Nursing help. If you paid someone to do both nurs- • Imported drugs not approved by the U.S. Food and • State or local income tax refund or credit you expect
ing and housework, you can deduct only the cost of Drug Administration (FDA). This includes foreign- to receive for 2023, or
nursing help. made versions of U.S.-approved drugs manufac- • Refund of, or credit for, prior year state and local
tured without FDA approval.
• Hospital care (including meals and lodging), clinic income taxes you actually received in 2023. Instead,
costs, and lab fees. • Nonprescription medicines, other than insulin (in- see the instructions for Form N-11, line 10.
cluding nicotine gum and certain nicotine patches).
• Quali ﬁed long-term care services. For more information about the treatment of taxes
• Travel your doctor told you to take for rest or a withheld from the sale of real property interests, see Tax
• The supplemental part of Medicare insurance change. Facts 2010-1, “Understanding HARPTA,” and Tax In-
(Medicare B).
• Funeral, burial, or cremation costs. formation Release No. 2017-01, “Withholding of State
• The premiums you pay for Medicare Part D insur- Income Taxes on the Disposition of Hawaii Real Prop-
ance. erty.”
Line 21b
• The premiums you voluntarily paid for Medicare A
coverage if you were 65 or over and not entitled to State and Local General Sales
social security bene ﬁts. Taxes Taxes
• A program to stop smoking and for prescription For tax years 2018 through 2025, Hawaii did not adopt For purposes of the deduction for state and local gen-
medicines to alleviate nicotine withdrawal. the federal provision that limits the deduction for state and eral sales taxes, Hawaii’s general excise tax will qualify
• A weight-loss program as treatment for a speci cﬁ local taxes to $10,000 ($5,000 for a married taxpayer ﬁ lingas a “sales tax.”
disease (including obesity) diagnosed by a doctor. a separate return) but did adopt the federal provision that If you elect to deduct state and local general sales
• Medical treatment at a center for drug or alcohol foreign real property taxes cannot be deducted. taxes, check box b on line 5 of Worksheet A-2. To ﬁ gure
addiction. If you claim a credit for income taxes paid to other your deduction, you can use either your actual expenses
• Medical aids such as eyeglasses, contact lenses, states and countries, you cannot also claim those or the optional sales tax tables.
hearing aids, braces, crutches, wheelchairs, and amounts as an itemized deduction for state and foreign Actual Expenses. You must keep your actual receipts
guide dogs, including the cost of maintaining them. income taxes paid to another state or foreign country. showing general sales taxes paid to use this method.
• Surgery to improve defective vision, such as laser See Schedule CR Instructions for more information.
Generally, you can deduct the actual state and local
eye surgery or radial keratotomy. Taxpayers can claim a deduction for state and local, general sales taxes (including compensating use taxes)
• Lodging expenses (but not meals) while away from and foreign, income, war pro ts,ﬁ and excess pro tsﬁ you paid in 2023 if the tax rate was the same as the gen-
home to receive medical care in a hospital or a med- taxes (or state and local general sales taxes if an elec- eral sales tax rate. However, sales taxes on food, cloth-
ical care facility related to a hospital, provided there tion is made to deduct state and local general sales taxes ing, medical supplies, and motor vehicles are deductible
was no significant element of personal pleasure, instead of state and local income taxes) if their federal as a general sales tax even if the tax rate was less than
recreation, or vacation in the travel. Don’t deduct adjusted gross income is less than $100,000 and they are the general sales tax rate. If you paid sales tax on a mo-
more than $50 a night for each eligible person. single or married ﬁling separately; or less than $150,000 tor vehicle at a rate higher than the general sales tax rate,
• Ambulance service and other travel costs to get and they are a head of household; or less than $200,000 you can deduct only the amount of tax that you would
medical care. If you used your own car, you can and they are married ﬁ ling jointly or a qualifying surviv- have paid at the general sales tax rate on that vehicle.
claim what you spent for gas and oil to go to and ing spouse. Motor vehicles include cars, motorcycles, motor homes,
from the place you received the care; or you can Complete Worksheet A-2 on page 32 to gureﬁ your recreational vehicles, sport utility vehicles, trucks, vans,
claim 22 cents per mile. Add parking and tolls to the deduction for taxes. and o ﬀ-road vehicles. Also include any state and local
amount you claim under either method. general sales taxes paid for a leased motor vehicle. Do
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not include sales taxes paid on items used in your trade h. Taxes paid for your business or profession. (These Interest for royalties and other income derived from
or business. business taxes are deducted elsewhere.) any patents, copyrights, and trade secrets by an indi-
• Foreign real property taxes.
Refund of general sales taxes. If you received a vidual or a quali ﬁed high technology business are de-
refund of state or local general sales taxes in 2023 for ductible.
amounts paid in 2023, reduce your actual 2023 state and Line 21c Complete and attach Form N-158, Investment Interest
local general sales taxes by this amount. If you received Expense Deduction, to ﬁ gure your deduction.
a refund of state or local general sales taxes in 2023 for Interest You Paid
prior year purchases, do not reduce your 2023 state and Hawaii did not adopt the federal provisions that (1) Exception. You do not have to leﬁ Form N-158 if
local general sales taxes by this amount. But if you de- suspends the deduction for interest paid on home eq- ALL of the following apply:
ducted your actual state and local general sales taxes in uity loans, and (2) lowers the dollar limit on mortgages • Your investment interest expense is not more than
the earlier year and the deduction reduced your tax, you qualifying for the home mortgage interest deduction for your investment income from interest and ordinary
may have to include the refund in income on line 10 tax years 2018 through 2025. dividends.
(if not already included on line 7). See Recoveries in Complete Worksheet A-3 on page 32 to gureﬁ your • You have no other deductible investment expenses.
federal Publication 525 for details. deduction for interest. • You have no disallowed investment interest expense
from 2022.
Optional Sales Tax Tables. Instead of using your ac- You should show on Worksheet A-3 interest on non-
tual expenses, you can use the tables in the instructions business items only. Business-related interest is deduct- For more details, see federal Publication 550, Invest-
for federal Schedule A (Form 1040 or 1040-SR) to ﬁ g- ed elsewhere. ment Income and Expenses.
ure your state and local general sales tax deduction. You
may also be able to add the state and local general sales Except for certain mortgage interest, the amount of Interest Expense You
taxes paid on certain speci ﬁed items. your personal interest expense (such as credit card inter- CANNOT Deduct
est) is not allowed as an itemized deduction on Work- Do not include the interest you paid for—
To ﬁgure your state and local general sales tax de- sheet A-3.
duction using the tables, see the instructions for federal • Personal interest (interest on car loans and nanceﬁ
Schedule A (Form 1040 or 1040-SR). Home Mortgage Interest charges on credit cards).
A home mortgage is any loan that is secured by your • Service charges.
Real Estate Taxes main home or second home. It includes ﬁ rst and second • Annual fees for credit cards.
For tax years 2018 through 2025, foreign real property mortgages, home equity loans, and re nanced ﬁ mort- • Loan fees.
taxes cannot be deducted. gages.
• Credit investigation fees.
Include taxes you paid on real estate you own that was A home can be a house, condominium, cooperative, • Interest to purchase or carry tax-exempt securities
not used for business. mobile home, boat, or similar property. It must provide
If your mortgage payments include your real estate basic living accommodations including sleeping space,
taxes, you can deduct only the amount the mortgage toilet, and cooking facilities. Line 21d
company actually paid to the taxing authority in 2023. Limit on home mortgage interest. If you took out Gifts to Charity
any mortgages after October 13, 1987, your deduction Hawaii adopted the federal provisions that increases the
Personal Property Taxes may be limited. Any additional amounts borrowed after adjusted gross income limitation on cash contributions
Hawaii does not have a personal property tax. How- October 13, 1987, on a line-of-credit mortgage you had from 50% to 60%,ﬀe ective for contributions made in tax
ever, you may include personal property taxes you paid on that date are treated as a mortgage taken out after years 2018 through 2025.
to other states. October 13, 1987. If you re ﬁ nanced a mortgage you had
Include personal property taxes you paid, but only if on October 13, 1987, treat the new mortgage as taken Complete Worksheet A-4 on page 32 to gureﬁ your
the taxes were based on value alone and were imposed out on or before October 13, 1987. But if youﬁre nanced deduction for charitable contributions.
on a yearly basis. for more than the balance of the old mortgage, treat the Contributions You CAN
excess as a mortgage taken out after October 13, 1987.
Other Taxes Deduct
See the 2017 federal Publication 936 to ﬁ gure your de- You may deduct what you gave to organizations that
If you had any deductible tax not listed onWorksheet duction if either (1) or (2) next applies. If you had more are religious, charitable, educational, scienti ﬁc, or liter-
A-2, lines 5, 6, or 7 (such as foreign income taxes), write than one home at the same time, the dollar amounts in ary in purpose. You may also deduct what you gave to
the amount on Worksheet A-2, line 8. (1) and (2) apply to the total mortgages on both homes. organizations that work to prevent cruelty to children or
Taxes You CANNOT Deduct Additional limits may apply if the total amount of all animals. An organization that tells you it is a “501(c)(3)
• Federal income tax. mortgages is more than the fair market value of the organization” is telling you that it falls into this category.
home.
• Federal excise tax on personal property, transporta- Examples of these organizations are:
tion, telephone, and gasoline. 1. You, or your spouse if ﬁling jointly, took out any • Churches, mosques, synagogues, temples, etc.
• Social security tax (FICA). mortgages after October 13, 1987, and used the pro-
ceeds for purposes other than to buy, build, or improve • Boy Scouts, Boys and Girls Clubs of America,
• Medicare tax. CARE, Girl Scouts, Goodwill Industries, Red
your home, and all of these mortgages totaled over
• Federal unemployment tax (FUTA). $100,000 at any time during 2023. The limit is $50,000 Cross, Salvation Army, United Way, etc.
• Railroad retirement tax (RRTA). if married ﬁling separately. An example of this type of • Fraternal orders, if the gifts will be used for the
• Customs duties. mortgage is a home equity loan used to pay o ﬀcredit purposes listed above.
• Federal estate and gift taxes. card bills, buy a car, or pay tuition. • Veterans’ and certain cultural groups.
• Certain state and local taxes, including: 2. You, or your spouse if ﬁling jointly, took out any • Nonpro ﬁt hospitals and medical research organiza-
a. Tax on gasoline. mortgages after October 13, 1987, and used the pro- tions.
ceeds to buy, build, or improve your home, and these • Most nonpro ﬁt educational organizations, such as
b. Hawaii motor vehicle registration fees, including
car inspection fees. mortgages plus any mortgages you took out on or be- colleges, but only if your contribution is not a sub-
fore October 13, 1987, totaled over $1 million at any stitute for tuition or other enrollment fees.
c. Assessments for sidewalks or other improvements
to your property. time during 2023. The limit is $500,000 if married ﬁ ling • Federal, state, and local governments if the gifts are
separately.
d. Tax you paid for someone else. solely for public purposes.
e. License fees. (marriage, driver’s, dog, hunting, Investment Interest Contributions can be in cash (including checks and
auto, etc.) Investment interest is interest paid on money you bor- money orders), property, or out-of-pocket expenses you
f. Tax on liquor, beer, wine, cigarettes, and tobacco. rowed that is allocable to property held for investment. paid to do volunteer work for the kinds of organizations
g. Inheritance tax. It does not include any interest allocable to a passive described above. If you drove to and from the volun-
activity. teer work, you can take 14 cents a mile or the actual
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cost of gas and oil. Add parking and tolls to the amount • Gifts to: • The cost or other basis of the property if you must
you claim under either method. But don’t deduct any a. Individuals and groups that are run for personal reduce it by any ordinary income or capital gain that
amounts that were repaid to you. pro ﬁt. would have resulted if the property had been sold at
Gifts from which you bene ﬁt. If you made a gift and b. Foreign organizations. its fair market value.
received a bene ﬁt in return, such as food, entertainment, c. Organizations engaged in certain political activi- • How you guredﬁ your deduction if you chose to
or merchandise, you may deduct only the amount that is ties that are of direct ﬁ nancial interest to your trade reduce your deduction for gifts of capital gain prop-
more than the value of the bene ﬁt. For example, if you or business. erty.
paid $70 to a charitable organization to attend a fund- d. Groups whose purpose is to lobby for changes in • Any conditions attached to the gift.
raising dinner and the value of the dinner was $40, you the law.
may deduct only $30. e. Civic leagues, social and sports clubs, labor Line 21e
unions, and chambers of commerce.
If you do not know whether you can deduct what you • Value of bene ﬁts received in connection with a con- Casualty and Theft Losses
gave to an organization, check with that organization. tribution to a charitable organization.
Hawaii did not adopt the federal provision that (1)
Gifts of $250 or More. You can deduct a gift of $250 • Cost of tuition. limits the personal casualty loss deduction for property
or more only if you have received a statement from the
charitable organization by the date you ﬁle your return Gifts by Cash or Check losses (not used in connection with a trade or business
or transaction entered into for pro ﬁt) to apply only to
or the due date (including extensions) for ﬁ ling your re- On Worksheet A-4, line 15, enter the total contribu- losses incurred as a result of federally-declared disas-
turn, whichever is earlier. Do not attach the statement to tions you made in cash or by check (including out-of- ters for losses arising in tax years 2018 through 2025,
your return, instead keep it for your records. The state- pocket expenses). and (2) waives the requirement that casualty losses from
ment must show the following information:
Recordkeeping. For any contribution made in cash, quali ﬁed disasters exceed 10% of adjusted gross income
• The amount of any money contributed and a de- regardless of the amount, you must maintain as a record to be deductible, and that such losses must exceed $500.
scription (but not value) of any property donated. of the contribution a bank record (such as a canceled Complete Worksheet A-5 on page 32 to gureﬁ your
• Whether the organization did or did not give you check or credit card statement) or a written record from deduction for casualty and theft losses.
any goods or services in return for your contribu- the charity. The written record must include the name of
tion. If you did receive any goods or services, a de- the charity, date, and amount of the contribution. If you Use line 21e to report casualty or theft loss(es) of
scription and estimate of the value must be includ- made contributions through payroll deduction, see fed- property that is not used in a trade or business, or for
ed. If you received only intangible religious bene ﬁts eral Publication 526 for information on the records you income-producing purposes. Complete the 2017 federal
(such as admission to a religious ceremony), the must keep. Do not attach the record to your tax return. Form 4684, Casualties and Thefts, to ﬁgure your loss.
organization must state this, but it does not have to Instead, keep it with your other tax records. Write the amount from the 2017 federal Form 4684, line
describe or value the bene ﬁt. 16 on line 19 ofWorksheet A-5 on page 32, ﬁll inWork-
Other Than by Cash or Check
In ﬁguring whether a gift is $250 or more, do not com- sheet A-5, and attach a copy of the 2017 federal Form
bine separate donations. For example, if you gave your On Worksheet A-4, line 16, enter the total contribu- 4684 to Form N-11.
church $25 each week for a total of $1,300, treat each tions you made other than by cash or check. If you gave
$25 payment as a separate gift. If you made donations used items, such as clothing or furniture, deduct their Losses You CAN Deduct
through payroll deductions, treat each deduction from fair market value at the time you gave them. Fair market You may be able to deduct part or all of each loss
each paycheck as a separate gift. See federal Publication value is what a willing buyer would pay a willing seller caused by theft, vandalism, re,ﬁstorm, or similar
526 if you made a separate gift of $250 or more through when neither has to buy or sell and both are aware of the causes; car, boat, and other accidents; and corrosive dry-
payroll deduction. conditions of the sale. For more details on determining wall. You may also be able to deduct money you had in
the value of donated property, see federal Publication a ﬁnancial institution but lost because of the insolvency
Limit on the amount you can deduct. See federal 561. or bankruptcy of the institution.
Publication 526 to ﬁgure the amount of your deduction If your property is covered by insurance, you must
if any of the following applies: If the amount of your deduction is more than $500,
you must complete and attach federal Form 8283. For ﬁ le a timely insurance claim for reimbursement of your
• Your cash contributions, or contributions of ordi- this purpose, the “amount of your deduction” means loss. Otherwise, you cannot deduct the loss as a casualty
nary income property, are more than 30% of your your deduction before applying any income limits that or theft loss. However, the part of the loss that is not
Hawaii adjusted gross income. could result in a carryover of contributions. If you de- covered by insurance is still deductible. You can deduct
• Your gifts of capital gain property are more than duct more than $500 for a contribution of a motor ve- personal casualty or theft losses only to the extent that:
20% of your Hawaii adjusted gross income. hicle, boat, or airplane, you must also attach a statement a. The amount of EACH separate casualty or theft loss is
• You gave gifts of property that increased in value, or from the charitable organization to your return. If your more than $100, and
gave gifts of the use of property. total deduction is over $5,000 ($500 for certain contri- b. The total amount of ALL losses during the year (re-
butions of clothing and household items), you may also duced by the $100 limit) is more than 10% of your
Contributions You CANNOT have to get appraisals of the values of the donated prop- adjusted gross income.
Deduct erty. See federal Form 8283 and its instructions for more Corrosive drywall losses. If you paid for repairs to
• An amount paid to or for the bene tﬁof a college information. your personal residence or household appliances be-
or university in exchange for the right to purchase cause of corrosive drywall, you may be able to deduct
Contributions of clothing and household items. A
tickets to an athletic event in the college or univer- those amounts paid. See federal Publication 547 for de-
deduction for these contributions will be allowed only if
sity’s stadium. tails.
the items are in good used condition or better. However,
• Travel expenses (including meals and lodging) this rule does not apply to a contribution of any single Use Worksheet A-6, line 25, to deduct the costs of
while away from home performing donated servic- item for which a deduction of more than $500 is claimed proving that you had a property loss. Examples of these
es, unless there was no signi ﬁcant element of per- and for which you include a quali ﬁ ed appraisal and fed- costs are appraisal fees and photographs used to estab-
sonal pleasure, recreation, or vacation in the travel. eral Form 8283 with your tax return. lish the amount of your loss.
• Political contributions.
Recordkeeping. If you gave property, you should Losses You CANNOT Deduct
• Dues, fees, or bills paid to country clubs, lodges, keep a receipt or written statement from the organization • Money or property misplaced or lost.
fraternal orders, or similar groups. you gave the property to, or a reliable written record,
• Cost of ra ﬄe, bingo, or lottery tickets. that shows the organization’s name and address, the date • Accidental breaking of articles such as glassware or
• Value of your time or services. and location of the gift, and a description of the property. china under normal conditions.
• Value of blood given to a blood bank. For each gift of property, you should also keep reliable • Damage due to progressive deterioration (steady
written records that include: weakening of a building due to normal wind and
• The transfer of a future interest in tangible personal weather conditions; termite or moth damage; dam-
property (generally until the entire interest has been • How you guredﬁ the property’s value at the time
transferred). you gave it. If the value was determined by an ap- age or destruction of trees, shrubs, or other plants by
praisal, keep a signed copy of the appraisal. a fungus, disease, insects, worms, or similar pests).
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required education must serve a bona ﬁ de business • Impairment-related work expenses of a disabled
Line 21f purpose of your employer. person.
2. The education maintains or improves skills needed • Deduction for repayment of amounts under a claim
Miscellaneous Deductions in your present work. of right of $3,000 or less. See Repayments in the
Hawaii did not adopt the federal provision that sus- Some education expenses are not deductible. See Ex- 2017 federal Publication 525, Taxable and Nontax-
pends all miscellaneous itemized deductions that are penses You MAY NOT Deduct on this page. able Income, for more information.
subject to the 2% ﬂoor for tax years 2018 through 2025.
Complete Worksheet A-6 on page 32 to gureﬁ your Tax Preparation Fees List the type and amount of each expense and attach
miscellaneous deductions. On Worksheet A-6, line 24, enter the fees you paid a copy of the list to your return. Enter one total in the
for preparation of your federal and Hawaii tax return, amount space for line 30. For more information on these
In General including fees paid for ﬁling your return electronically.expenses, see the 2017 federal Publication 529, Miscel-
Most miscellaneous deductions cannot be deducted in laneous Deductions.
full. You must subtract 2% of your adjusted gross in- Other Expenses
Expenses You MAY NOT
come from the total. On Worksheet A-6, line 25, enter the total amount you
Generally, the 2% limit applies to job expenses you paid to produce or collect taxable income and certain Deduct
paid for which you were not reimbursed (line 23). The tax-exempt income, and manage or protect property Some expenses are not deductible at all. Examples
limit also applies to tax preparation fees (line 24) and held for earning income. But do not include any per- are:
certain expenses you paid to produce or collect taxable sonal expenses. Attach a statement showing the type • Political contributions.
income or certain tax-exempt income (line 25). and amount of each expense to Form N-11. Examples • Legal expenses for personal matters that do not pro-
of these expenses are: duce taxable income.
The 2% limit does not apply to certain other miscel- • Safe deposit box rental. • Lost or misplaced cash or property.
laneous expenses that you may deduct. These expenses
can be deducted in full on line 30. Gambling losses • Certain legal and accounting fees. • Expenses for meals during regular or extra work
(to the extent of winnings) and certain job expenses of • Clerical help and o ﬃce rent. hours.
handicapped employees can be deducted on line 30. See • Custodial (e.g., trust account) fees. • The cost of entertaining friends.
the 2017 federal Publication 529, Miscellaneous Deduc- • Your share of the investment expenses of a regu- • Commuting expenses.
tions, for more information. lated investment company. • Travel expenses for employment away from home
Expenses Subject to the 2% • Certain losses on nonfederally insured deposits in if that period of employment exceeds one year.
an insolvent or bankrupt nancialﬁ institution. For • Travel as a form of education.
Limit details, including limits that apply, see the 2017 • Expenses of attending a seminar, convention, or
Employee Business Expenses federal Publication 529. similar meeting unless it is related to your employ-
Note: The 2023 standard mileage rate for business • Casualty and theft losses of property used in per- ment.
use of your vehicle is 65.5 cents a mile. forming services as an employee. • Club dues.
On Worksheet A-6, line 23, report job expenses you • Deduction for repayment of amounts under a claim • Expenses of adopting a child.
paid for which you were not reimbursed. Complete the of right over $3,000. See Repayments in the 2017
2017 federal Form 2106 or 2106-EZ and attach it to federal Publication 525, Taxable and Nontaxable • Fines and penalties.
Form N-11 if: Income, for more information. • Expenses of producing tax-exempt income, except
1. You claim any travel, transportation, meal, or enter- • Convenience fee charged by the card processor for for expenses for royalties and other income derived
tainment expenses for your job; or paying your income tax (including estimated tax from any patents, copyrights, and trade secrets by
2. Your employer paid you for any of your job expenses payments) by credit or debit card. The deduction is an individual or a quali ﬁed high technology busi-
reportable on Worksheet A-6, line 23. claimed for the year in which the fee was charged ness.
Examples of expenses to include on line 23 of to your card. • Education that:
Worksheet A-6 are: • Expenses for royalties and other income derived from 1. Is needed to meet the minimum educational re-
• Travel, transportation, meal, or entertainment ex- any patents, copyrights, and trade secrets by an indi- quirements of your present trade or business, or
penses. vidual or a quali ﬁed high technology business. 2. Is part of a program of study that will qualify you
for a new trade or business.
• Union dues. Expenses NOT Subject to the
• Safety equipment, small tools, and supplies you 2% Limit Line 22
needed for your job.
• Uniforms required by your employer that are not Other Deductions Total Itemized Deductions
suitable for ordinary wear. List only the following expenses on Worksheet A-6,
• Protective clothing required in your work, such as line 30: Dependents
hard hats, safety shoes, and glasses. • Gambling losses, but only to the extent of gambling If your parent (or someone else) can claim you as a
• Physical examinations required by your employer. winnings reported on federal Schedule 1 (Form dependent on his or her return (even if that person chose
1040 or 1040-SR), line 8. not to claim you), ﬁll in the oval above line 21. If you are
• Dues to professional organizations and chambers claiming the standard deduction, see Standard Deduc-
of commerce. – Note: Hawaii adopted the federal provision tion for Dependents on page 20 to ﬁgure your standard
• Subscriptions to professional journals. that de ﬁnes losses from wagering transactions deduction.
to include any otherwise allowable deduction
• Fees to employment agencies and other costs to incurred in carrying on wagering transactions Itemized Deductions
look for a new job in your present occupation, even (e.g., traveling to and from a casino) for tax years Hawaii did not adopt the federal provision that sus-
if you do not get a new job. 2018 through 2025. pends the overall limitation on itemized deductions for
• Certain business use of part of your home, but only • Casualty and theft losses of income-producing tax years 2018 through 2025.
if you use that part regularly and exclusively for property. Your state income tax will be less if the total of your
business purposes and for the convenience of your
employer. For details, including limits that apply, • Hawaii estate and transfer tax. itemized deductions is larger than the standard deduc-
see the 2017 federal Publication 587, Business Use • Amortizable bond premium on bonds acquired be- tion. To ﬁgure your itemized deductions, ﬁll in lines 21a
of Your Home. fore October 23, 1986. to 21f.
• Certain education expenses you paid that meet at • Certain unrecovered investment in an annuity (IRC Add lines 21a through 21f, and enter the result on line
least one of the following two tests. section 72(b)(3)). For details, see the 2017 federal 22 if the amount on line 20 (Hawaii adjusted gross in-
Publication 575, Pension and Annuity Income.
1. The education is required by your employer or the come) is $166,800 or less ($83,400 if married lingﬁ
law to keep your present salary, status, or job. The separately).
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You may not be able to deduct all of your itemized Also, see the administrative rules relating to substan-
deductions if the amount on line 20 (Hawaii adjusted Line 25 tial gainful business or occupation (section 18-235-
gross income) is more than $166,800 ($83,400 if mar- 1.14(d), HAR).
ried ﬁling separately). Exemptions
Caution: If you can be claimed as a dependent on
Use the Total Itemized Deductions Worksheet on page another person’s tax return, you may not claim an Line 26
32 to ﬁgure the amount you may deduct. exemption for yourself.
Taxable Income
Hawaii did not adopt the federal provision that sus- Line 24 minus line 25, but not less than zero.
Line 23 pends the deduction for personal exemptions for tax
years 2018 through 2025. Hawaii did not adopt the federal provision that al-
Standard Deduction lows a deduction for quali ﬁed business income from a
Hawaii did not adopt the federal provision that in- Regular Exemptions partnership, S corporation, or sole proprietorship for tax
creases the standard deduction amounts for tax years Residents are allowed $1,144 for each exemption they years 2018 through 2025.
2018 through 2025. can claim. Multiply $1,144 by the total number of ex-
Taxpayers who do not itemize their deductions may emptions you claimed on line 6e. Tax Computation
reduce their adjusted gross income by the amount of
the standard deduction appropriate to their ﬁling sta- Blind, Deaf, or Totally Disabled
tus. The amount of the standard deduction for each ﬁ l- — De ﬁnition, Certi ﬁcation, and Line 27
ing status is as follows: Exemptions
Tax
Fill in the appropriate oval(s) on line 25 if you are
blind, deaf or totally disabled and your impairment To ﬁgure your tax, you will use one of the following
Filing Status Standard Deduction has been certi ﬁed. Youmust submit a completed Form methods. Read the conditions below to see which you
Single $2,200 should use, and ﬁll in the appropriate oval on line 27 if
Married ﬁling jointly 4,400 N-172 prior to ﬁling your return in order to claim this
Married ﬁling separately 2,200 exemption.If you do not, the exemption will be disal- you use the tax table, tax rate schedules, or alternative
Head of Household 3,212 lowed and your return processed without the disabil- tax on capital gains. Fill in the oval for tax from the ap-
Qualifying Surviving Spouse 4,400 ity exemption(s) claimed. plicable forms if you use Form N-168 or Form N-615.
Then, go to the Tax Computation Worksheet on page 32.
Standard Deduction for Dependents. If you can be “Blind” means a person whose central visual acuity
claimed as a dependent by someone else and you do not does not exceed 20/200 in the better eye with correcting Tax Table
itemize your deductions, your standard deduction is lim- lenses, or whose visual acuity is greater than 20/200 but If your taxable income is less than $100,000, you
ited to the greater of $500 or your earned income (up to is accompanied by a limitation in the ﬁ eld of vision such MUST use the Tax Table at tax.hawaii.gov/forms/ to
the full standard deduction for your ﬁling status). The that the widest diameter of the visual ﬁeld subtends an ﬁ nd your tax. Be sure you use the correct column in the
standard deduction for an individual who can be claimed angle no greater than 20 degrees. Tax Table. After you have found the correct tax, enter
as a dependent on the tax return of another taxpayer is that amount. There is an example at the beginning of
computed as follows: “Deaf” means a person whose average loss in the
speech frequencies (500-2000 Hertz) in the better ear is the table to help you ﬁnd the correct tax.
A. Enter your earned income 82 decibels, A.S.A., or worse. Tax Rate Schedules
(de ﬁned below). If none,
enter zero ........................................ A. “Person totally disabled” means a person who is total- You must use the Tax Rate Schedules on page 36 to
B. Minimum amount ........................... B. 500.00 ly and permanently disabled, either physically or men- ﬁ gure your tax if your taxable income is $100,000 or
C. Compare the amounts on tally, which results in the person’s inability to engage more.
lines A and B above. Enter in any substantial gainful business or occupation. It is
the LARGER of the two presumed that a person whose earned income exceeds Form N-168
amounts here ...................................C. $30,000 for the taxable year is engaged in a substantial, An individual engaged in a farming or ﬁshing busi-
D. Maximum amount. Enter gainful business or occupation. ness may elect to average their farming or ﬁshing in-
the full standard deduction for come over a three-year period. See Form N-168 for
your ﬁling status, shown in The impairment of sight, deafness or disability shall
the chart above, here .......................D. be certi ﬁed on the basis of a written report on an exami- more information.
E. Compare the amounts on nation performed by a quali ﬁed ophthalmologist, quali- Form N-615
lines C and D above. Enter ﬁ ed optometrist or a quali ﬁed otolaryngologist, licensed
the SMALLER of the two audiologist, or a quali ﬁed physician, as the case may be, If a child under age 14 has unearned income of more
amounts here and on on Form N-172. than $1,000, use Form N-615, Computation of Tax for
Form N-11, line 23 ......................... E. Children Under Age 14 Who Have Unearned Income of
A blind, deaf or totally disabled person who quali- More than $1,000, to see if any of the child’s unearned
Earned income includes wages, salaries, tips, profes- ﬁ es, may be allowed a Disability Exemption of $7,000. income is taxed at the parent’s rate and, if so, to ﬁgure
sional fees, and other compensation received for person- The Disability Exemption is in lieu of the regular per- the child’s tax. See Form N-615 for more information.
al services you performed. It also includes any taxable sonal exemption of $1,144. If you claim the Disability
scholarship or fellowship grant. Generally, your earned Exemption, you will not be able to claim the additional Alternative Tax on Capital Gains
income is the total of the amounts you reported on fed- exemptions for your children or other dependents, or for If you have a net capital gain, you may be able to
eral Form 1040 or Form 1040-SR, line 1 (wages), federal being 65 or older. The following maximum exemptions reduce your tax using the Tax on Capital Gains Work-
Schedule 1 (Form 1040 or 1040-SR), lines 3 (business are allowed: sheet on page 33 if your taxable income is over $48,000
income) and 6 (farming income), minus the amount, if One Individual (any ﬁling status) — $7,000 ($24,000 for Single, and Married Filing Separately;
any, on federal Schedule 1 (Form 1040 or 1040-SR), lineTaxpayer and Spouse (non-disabled or $36,000 for Head of Household classi ﬁcations). If
15 (deduction for self-employment tax). spouse under 65) — 8,144 your taxable income is $48,000 ($24,000 for Single,
Taxpayer and Spouse (non-disabled and Married Filing Separately; or $36,000 for Head of
Line 24 spouse age 65 or over) — 9,288 Household classi ﬁcations) or under, do not use theTax
Taxpayer and Spouse (both
Line 20 minus line 22 or 23, whichever applies. This disabled) — 14,000 on Capital Gains Worksheet on page 33.
line MUST be ﬁlled in. If line 24 is a negative number, For more information, see Tax Information Release Some taxpayers will have Hawaii gain adjustments.
shade the minus (-) in the box to the left of the amount No. 89-3, “State Tax Bene ﬁts Available to Persons with Before ﬁlling in the worksheet, determine whether you
boxes. Impaired Sight, Impaired Hearing, or Who are Totally have adjustments from the Hawaii Additions Worksheet
Disabled,” and Tax Information Release No. 2022-01, on page 31, (gaine adjustment), or (otherjadjust-
“State Tax Bene ﬁts Available to Individuals Who are ments); from the Hawaii Subtractions Worksheet on
Blind, Deaf, or Totally Disabled.” page 31, j (certain income from a quali ﬁed high technol-

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ogy business), or n(other adjustments); or from Form tity’s gain on the sale, include ONLY the amount of your
N-152 (lump sum distribution from a pension plan). If Line 30 pro rata share of any net income taxes withheld and paid
you do, separate the adjustments into long-term gain Credit for Child and by the partnership or S corporation on Schedule CR, line
adjustments for assets held for more than a year, and 9a, and attach a copy of the Schedule K-1 issued to you
short-term adjustments for assets held for a year or less. Dependent Care Expenses by the partnership, estate, trust, or S corporation.
Certain payments made for child and dependent care
Total Tax Liability (including payments made to the State of Hawaii A+ If the partnership or S corporation ﬁled a Form N-
Use the Tax Computation Worksheet on page 32 to Program) may be claimed as a credit against your tax 288C, Application for Tentative Refund of Withholding
ﬁ gure your total tax liability. due. on Dispositions by Nonresident Persons of Hawaii Real
Property Interests, you may not claim this credit for
If you are being claimed or eligible to be claimed as a your share of the amount being refunded to the entity.
Refundable Credits dependent by any taxpayer for federal or Hawaii income
tax purposes, you do not qualify for this credit. Credit From a Regulated Investment
IMPORTANT! If the amount of payments plus these Company
credits is at least $1 more than your tax, the di ﬀerence See the instructions for Schedule X, Part II, on page
will be refunded to you. It is very important that you 27, for more information. A shareholder of a regulated investment company
is allowed a credit for the tax paid to the State by the
carefully read the following instructions for each of To claim this credit. Complete Schedule X, Part II, company on the amount of capital gains which by IRC
these credits to ensure that you properly claim all the and attach it to your return. section 852(b)(3)(D) is required to be included in the
credits to which you are entitled.
shareholder’s return. The regulated investment com-
Line 31 pany will notify you of the undistributed capital gains
Line 28 amount and the tax paid, if any. If this credit applies to
Credit for Child Passenger you, include the amount on Schedule CR, line 9b, and
Refundable Food/Excise Tax Restraint System attach an explanation.
Credit Each taxpayer who ﬁ les an individual income tax re-
If your federal adjusted gross income was less than turn for the taxable year may claim a tax credit of $25 Line 34
$60,000 (less than $40,000 if your ﬁling status is Sin- for 2023 for the purchase of one or more new child
gle), you may qualify for this credit. passenger restraint systems which comply with federal Adjusted Tax Liability
If you are being claimed or eligible to be claimed as a motor vehicle safety standards. This credit is $25 per Line 27 minus line 33. Enter the result on this line.
dependent by any taxpayer for federal or Hawaii income return regardless of the cost or the number of restraint
tax purposes, you do not qualify for this credit. systems purchased. If line 34 is a negative number, shade the minus (-) in
the box to the left of the amount boxes.
For more information, see Form N-311, Refundable To claim this credit. Enter $25 in line 31, and attach a
Food/Excise Tax Credit. copy of the sales invoice, which states the type of child
restraint system purchased, to your return. Nonrefundable Credits
To claim this credit. Complete Form N-311 and at-
tach it to your return. Your claim for this credit may be rejected if the in- If you are using nonrefundable credits to o ﬀset your
voice is not attached, or if 1) or 2) applies but no state- adjusted tax liability (line 34), the total of the nonre-
Deadline for claiming this credit. If you are a cal- ment or explanation is attached. fundable credits used cannot be greater than your ad-
endar year taxpayer, the deadline to claim the credit, justed tax liability. If line 34 is zero or less, nonrefund-
including amended claims, is December 31, 2024. If 1) If the invoice doesn’t have your name on it, you must
you are a ﬁscal year taxpayer, the deadline to claim the attach a statement saying that you and nobody else able tax credits may not be used. Even if you are not
is claiming the credit for the purchase described in able to use the nonrefundable tax credits, complete the
credit, including amended claims, is 12 months after the the invoice. forms for any tax credits you qualify for, and attach the
close of your taxable year. You cannot claim or amend 2) If the invoice has somebody else’s name on it, you forms to your Form N-11. If the forms are not attached,
the credit after the deadline. must attach an explanation. no claim for the tax credit has been made, and you will
Deadline for claiming this credit. If you are a cal- lose the carryover of your unused tax credits.
Line 29 endar year taxpayer, the deadline to claim the credit,
including amended claims, is December 31, 2024. If Line 35
Credit for Low-Income you are a ﬁscal year taxpayer, the deadline to claim the
Household Renters credit, including amended claims, is 12 months after the Total Nonrefundable Tax
If you occupy and pay rent for real property within close of your taxable year. You cannot claim or amend Credits from Schedule CR
the State as your residence, your Hawaii adjusted gross the credit after the deadline. Note: If line 34 is zero or less, no tax credit may be
income was less than $30,000, and the rent you paid used. Enter zero on line 35.
during 2023 was more than $1,000, you may qualify for Line 32 If you are claiming any nonrefundable tax credits,
this credit.
you must use Schedule CR, Schedule of Tax Credits, to
If you are being claimed or eligible to be claimed as a Total Refundable Tax Credits summarize the total nonrefundable tax credits claimed.
dependent by any taxpayer for federal or Hawaii income from Schedule CR Complete Part II of Schedule CR, and enter the amount
tax purposes, you do not qualify for this credit. If you are claiming any refundable tax credits, you from Schedule CR, line 32, on line 35. Attach Sched-
See the instructions for Schedule X, Part I, on page 26, must use Schedule CR, Schedule of Tax Credits, to sum- ule CR directly behind Form N-11. See Instructions for
for more information. marize the total refundable tax credits claimed. Com- Schedule CR for more information.
plete Part I of Schedule CR, and enter the amount from
To claim this credit. Complete Schedule X, Part I, Schedule CR, line 10, on line 32. Attach Schedule CR Line 36
and attach it to your return. directly behind Form N-11. See Instructions for Sched-
Deadline for claiming this credit. If you are a cal- ule CR for more information. Line 34 minus line 35. Enter the result on this line.
endar year taxpayer, the deadline to claim the credit, If line 36 is a negative number, shade the minus (-) in
including amended claims, is December 31, 2024. If Other Credits the box to the left of the amount boxes.
you are a ﬁscal year taxpayer, the deadline to claim the Pro Rata Share of Taxes Withheld
credit, including amended claims, is 12 months after the and Paid by a Partnership or S
close of your taxable year. You cannot claim or amend Corporation on the Sale of Hawaii
the credit after the deadline. Real Property Interests
If the tax was withheld by a partnership or S corpora-
tion, and you are taxable on a pro rata share of the en-

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Maintenance Special Fund (or $4 if you are ﬁ ling a joint
Tax Already Paid Line 39 return and your spouse also wants to contribute). No
other amounts can be accepted. Your contribution will
Line 37 2022 Overpayment Applied to reduce your refund. Once made, the contribution cannot
2023 Estimated Tax be revoked.
Total Hawaii Income Tax Enter on this line any overpayment from your 2022
Withheld return that you applied to your 2023 estimated tax. Line 43b
Note: If taxes were withheld on the sale of Hawaii real
property, report this amount on line 38, “2023 Line 40 Contribution to the Hawaii
Estimated Tax Payments.” Public Libraries Fund
Amount Paid with Extension
Add the Hawaii income tax withheld as shown on fed- The Hawaii Public Libraries Special Fund provides
eral Form(s) W-2 and 1099-G (unemployment compen- If you made an extension payment with Form N- moneys to support the operations of the library system.
sation), State Form N-2, and any other forms that show 200V, enter the amount you paid on this line. If you have an overpayment of at least $5 ($10 if mar-
Hawaii income tax withheld. Enter the total on this line. If you made an extension payment for yourself and ried and ﬁling a joint return), you can choose to contrib-
Attach a copy of federal Form(s) W-2 and 1099-G, and your spouse under your social security number on Form ute to the Hawaii Public Libraries Special Fund.
Form N-2 showing the withholding. If not attached, the N-200V but are now ﬁling separate returns, you can en- Fill in the appropriate oval(s) if you want to contribute
withholding may be disallowed. ter the total amount paid with Form N-200V on either of $5 to the Hawaii Public Libraries Special Fund (or $10
your separate returns or you and your spouse can divide if you are ﬁling a joint return and your spouse also wants
Line 38 the payment in any agreed amount. Use Form L-12, Re- to contribute). No other amounts can be accepted. Your
quest for Allocation of Tax Amounts for Individuals, to contribution will reduce your refund. Once made, the
2023 Estimated Tax Payments allocate the Form N-200V payment between you and contribution cannot be revoked.
Note: If taxes were withheld on the sale of Hawaii real your spouse. Also, enter the social security numbers of
property, attach a copy of the Form(s) N-288A both spouses on the separate returns.
Line 43c
showing the withholding. If you and your spouse each ﬁled separate Forms N-
Enter on this line your estimated Hawaii income tax 200V but are now ﬁling a joint return, enter the total Contribution to the Domestic
payments made on Form N-200V for 2023. Do not in- paid with both Forms N-200V on your joint return. and Sexual Violence / Child
clude your 2022 overpayment you requested to have ap- Abuse and Neglect Funds
plied to your 2023 estimated tax (this amount is to be Line 41 The Hawaii Children’s Trust Fund provides moneys
reported on line 39). for the award of grants for primary and secondary pre-
Total Payments
Also include on this line the amount of taxes withheld vention activities to prevent child abuse and neglect.
on the sale of Hawaii real property computed as follows: Add lines 37 through 40. Enter the amount on this line. The Domestic Violence and Sexual Assault Special
1. Amount of taxes withheld as shown Fund provides moneys for programs and grants or
on Form(s) N-288A, “Statement of Refund or Balance Due purchases of service that support or provide domestic
Withholding on Dispositions by violence and sexual assault intervention or prevention.
Nonresident Persons of Hawaii Real The Spouse and Child Abuse Special Accounts provide
Property Interests” .......................... Line 42 moneys for sta ﬀ programs, and grants or purchases of
2. Amount of refund you already applied for service that support or provide spouse or child abuse in-
on Form(s) N-288C, “Application for Amount Overpaid tervention or prevention. If you have an overpayment of
Tentative Refund of Withholding on If line 41 is larger than line 36,and line 36 is zero or at least $5 ($10 if married and ﬁ ling a joint return), you
Dispositions by Nonresident Persons more, subtract line 36 from line 41 and show the di ﬀ er-can choose to contribute to these funds.
of Hawaii Real Property Interests” ..... ence on line 42. This is the amount overpaid.
Fill in the appropriate oval(s) if you want to contribute
3. Line 1 minus line 2. Include this However, if line 36 is less than zero, complete the fol- $5 to the Hawaii Children’s Trust Fund, the Domestic
amount on Form N-11, line 38. ......
lowing worksheet: Violence and Sexual Assault Special Fund, and the
If the tax was withheld for you through a partnership 1. Amount from line 36 (enter as Spouse and Child Abuse Special Accounts (or $10 if
or S corporation, see the Instructions forPro Rata Share a positive number). ..................... you are ﬁling a joint return and your spouse also wants
of Taxes Withheld and Paid by a Partnership or S Cor- 2. Amount from line 41. ................. to contribute). No other amounts can be accepted. Your
poration on the Sale of Hawaii Real Property Interests contribution will reduce your refund. Once made, the
on page 21. 3. Add line 1 and line 2. .................
Enter the amount from line 3 of the worksheet on line contribution cannot be revoked.
If you made estimated tax payments on Forms N- 42. This is the amount overpaid.
200V or had tax withheld on the sale of Hawaii real Line 46
property on Forms N-288A for yourself and your spouse If you have an underpayment of estimated tax penalty
under your social security number but are now lingﬁ on line 50, do not include the penalty amount on this Applied to 2024 Estimated Tax
separate returns, you can enter the total amount paid line. Your overpayment will be reduced automatically Caution: Unless otherwise requested, the Department
with Forms N-200V or Forms N-288A on either of your by the amount of the penalty. will apply all joint payments to the ﬁ rst claim on a tax
separate returns or you and your spouse can divide the return by any party to the joint payment. To request the
payments in any agreed amount. Use Form L-12, Re- Line 43a allocation of joint payments to each of your and your
quest for Allocation of Tax Amounts for Individuals, to spouse’s individual tax accounts, complete Form L-12,
allocate the Forms N-200V or Forms N-288A payments Contribution to the Hawaii Request for Allocation of Tax Amounts for Individuals,
between you and your spouse. Also, enter the social se- Schools Repairs and and attach it to your 2023 individual tax return.
curity numbers of both spouses on the separate returns. Maintenance Fund Enter the amount from line 45 that you want applied to
If you and your spouse each ﬁled separate Forms N- The Hawaii School-Level Minor Repairs and Main- your estimated tax for 2024.
200V or have separate Forms N-288A but are now ﬁ ling tenance Special Fund provides moneys for school- If you have an underpayment of estimated tax penalty
a joint return, enter the total paid with both Forms N- level minor repairs and maintenance. If you have an on line 50, do not include the penalty amount on this
200V or Forms N-288A on your joint return. overpayment of at least $2 ($4 if married and ﬁling a line. The amount applied to your 2024 estimated tax will
Follow the above instructions even if your spouse died joint return), you can choose to contribute to the Hawaii be reduced automatically by the amount of the penalty.
during the year. School-Level Minor Repairs and Maintenance Special
Fund. If you and your spouse ﬁled a joint return for 2023
but will ﬁle separate returns for 2024, you can request
Fill in the appropriate oval(s) if you want to contrib- that the 2024 estimated tax be applied to either of your
ute $2 to the Hawaii School-Level Minor Repairs and separate returns or you and your spouse can divide the
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estimated tax to be applied in any agreed amount. Use         If you  ﬁle a joint return and  ﬁll in lines 47b through   (3) your daytime phone number, and (4) the tax year and 
Form L-12, Request for Allocation of Tax Amounts for          47d, you are appointing your spouse as an agent to re-     form number you  ﬁ  led (e.g., 2023 N-11).
Individuals, to allocate the estimated tax to be applied      ceive the refund. This appointment cannot be changed 
between you and your spouse. Also, enter the social se-       later.                                                     Line 50
curity numbers of both spouses on the separate returns.       Some  ﬁnancial institutions will not allow a joint re-
                                                              fund to be deposited into an individual account. If the    Estimated Tax  Penalty
Line 47a                                                      direct deposit is rejected, a check will be sent instead.  See the instructions for Penalties and Interest on page 
                                                              The Department is not responsible if a  ﬁnancial institu-  25 and Form N-210, Underpayment of Estimated Tax 
Refund                                                        tion rejects a direct deposit.                             by Individuals, Estates, and Trusts, to see if you owe 
Note: Refunds may be delayed without a valid social                                                                      a penalty for the underpayment of estimated taxes. If 
security number or ITIN provided on your return.              Routing Number                                             you owe a penalty, enter the penalty amount on Form 
  Line 45 minus line 46. This is the amount that will be      The routing numbermust benine digits. The  ﬁrst two        N-11, line 50. Do not include the penalty amount on 
refunded to you.                                              digits must be 01 through 12 or 21 through 32. Other-      lines 42, 46, 47a, or 48. If you have an overpayment, 
                                                              wise, the direct deposit will be rejected and a check sent your overpayment (and the amount applied to your 2024 
  If you have an underpayment of estimated tax penalty        instead.                                                   estimated tax or the amount of your refund) will be re-
on line 50, do not include the penalty amount on this                                                                    duced automatically by the amount of the penalty. If you 
line. The amount of your refund will be reduced auto-         Your check may state that it is payable through a  ﬁ-
matically by the amount of the penalty.                       nancial institution di ﬀerent from the one at which you    have any taxes due, include the amount of the penalty 
                                                              have your checking account. If so, do not use the rout-    on line 49.
  If you are  ﬁling your return after the prescribed due      ing number on that check. Instead, contact your  ﬁnan-     Fill in the oval at line 50 if Form N-210 is attached.
date, the refund shown may be limited or disallowed           cial institution for the correct routing number to enter   If you are a farmer or   sherman,ﬁ  you may receive 
due to the statute of limitations. In general, a claim for    on line 47b.                                               a penalty notice for underpaying estimated tax even 
refund or credit for overpaid income taxes must be  ﬁ    led 
within three years after the return is  ﬁled for the tax-     Type of Account                                            though you  ﬁled your return on time, attached Form 
                                                                                                                         N-210, and met the gross income from farming or  ﬁ   sh-
able year, within three years of the due date for  ﬁ ling the On line 47c,  ﬁll in the applicable oval to indicate 
                                                                                                                         ing requirement. If you receive a penalty notice and you 
return, or within two years from when the tax is paid,        whether you want your refund deposited into your 
                                                                                                                         think it is in error, write to the address on the notice and 
whichever is later. For purposes of determining whether       checking or savings account.
a refund or credit is allowed, taxes paid on or before the                                                               explain why you think the notice is in error. Include a 
due date of the return (e.g., taxes withheld from an em-      Account Number                                             computation showing that you met the gross income 
ployee’s pay, or estimated tax payments) are considered       Contact your  ﬁnancial institution for the correct ac-     from farming or  ﬁ  shing requirement.
paid on the due date of the return, without considering       count number to enter on line 47d. The account number        Amended Returns
an extension of time to  ﬁle the return.                      can be up to 17 characters (both numbers and letters). 
                                                                                                                         If you are  ﬁling an amended return,  ﬁ ll in the amend-
                                                              Omit spaces, hyphens, and special symbols. Enter the 
                                                                                                                         ed return oval at the top of Form N-11. Complete your 
Lines 47b Through 47d                                         number from left to right and leave any unused boxes 
                                                                                                                         amended return using corrected amounts through line 
                                                              blank. Be sure not to include the check number.
  If the ultimate destination of your refund is to a                                                                     50. Attach Schedule AMD, Explanation of Changes on 
                                                                                                                         Amended Return, to the income tax return Form N-11. 
foreign (non-U.S.) bank account,  ﬁll in the oval un-         Line 48                                                    Also attach all forms and statements required to  ﬁle a 
der line 47a. Due to rules for international ACH trans-
                                                                                                                         complete return. If you are claiming any tax credits, re-
actions, direct deposit of refunds into foreign (non-           Balance Due                                              member to attach the required forms, such as Schedule 
U.S.) bank accounts will not be available. A check will 
be sent to you instead.                                       If line 36 is larger than line 41, the di ﬀerence is your  CR and Schedule X, even if you claimed the credits on 
                                                              balance due.                                               the original return.
  If you are  ﬁling a Hawaii income tax return for the 
ﬁ rst time, direct deposit of refunds will not be available.  Do not include any penalty and/or interest amounts on      If you are  ﬁling an amended return due to a farming 
A check will be sent to you instead.                          this line. Also, if you have an underpayment of estimatednet operating loss carryback, also  ﬁll in the  NOL Car-
                                                              tax penalty on line 50, do not include the penalty on this ryback oval and attach a copy of your original federal 
  If you owe certain past-due debts, such as child            line.                                                      income tax return for the loss year.
support, and all or part of the overpayment on line 
                                                                                                                         If you are  ﬁ ling an amended return due to an IRS ad-
42 is used (o ﬀset) to pay the past-due amount, direct        Line 49                                                    justment, also  ﬁll in the IRS Adjustment oval.
deposit of refunds will not be available. A check will be 
sent to you instead.                                          Payment Amount                                             See page 26 of the instructions for more information.
  Direct Deposit of Refund                                    Enter the amount of your payment, including any 
  Complete lines 47b through 47d if you want the De-          penalty and interest. If you are including penalty and     Line 51
partment to directly deposit the amount shown on line         interest in the payment amount, identify and enter the 
47a into your checking or savings account at a bank or        penalty and/or interest amounts on a separate sheet of     Amount Paid (Overpaid) on 
other  ﬁnancial institution (such as a mutual fund, bro-      paper and attach it to the Form N-11.                      Original Return
kerage  ﬁrm, or credit union) instead of sending you a        You can pay online at hitax.hawaii.gov or by check or      Enter on line 51 the amount paid on your original 2023 
check.                                                        money order payable to “Hawaii State Tax Collector.”       Form N-11, line 48 (plus the amount of estimated tax 
                                                              Write your social security number, daytime phone num-      penalty on line 50, if any); or the amount overpaid on 
Why Use Direct Deposit?                                       ber, and “2023 Form N-11” on your check or money           your original 2023 Form N-11, line 42 (less the amount 
•  You get your refund fast – even faster if you e- ﬁle!      order, and attach it to the front of Form N-11.            of estimated tax penalty on line 50, if any). If the amount 
                                                                                                                         is an overpayment, shade the minus (-) in the box to the 
•  Payment is more secure – there is no check to get          If you cannot pay the full amount you owe, you can         left of the amount boxes.
   lost.                                                      request to enter a payment agreement after you receive 
•  More convenient. No trip to the bank to deposit            the billing notice. Please be aware that penalty and in-   Attach Schedule AMD, Explanation of Changes on 
   your check.                                                terest continue to accrue on the unpaid tax amount even    Amended Return. Also attach all forms and statements 
•  Saves tax dollars. A refund by direct deposit costs        though you have not received the billing notice. Pay-      required to  ﬁle a complete return. If you are claiming 
   less than a check.                                         ments will be accepted and applied to your tax liability;  any tax credits, remember to attach the required forms, 
  You can check with your  ﬁnancial institution to make       however, to ensure your payments are applied correctly,    such as Schedule CR and Schedule X, even if you 
sure your deposit will be accepted and to get the cor-        your check or money order must have: (1) your name         claimed the credits on the original return.
rect routing and account numbers. The Department is           clearly printed on the check as it is printed on the tax 
not responsible for a lost refund if you enter the wrong      return (if  ﬁling a joint return, also print your spouse’s 
account information.                                          name), (2) your social security number (if  ﬁ ling a joint 
                                                              return, also write your spouse’s social security number), 
                                                                                                                                                                        Page 23

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Enter the amount from line 3 of the worksheet on line If more than one identi ﬁcation number applies, enter
Line 52 52. This is the amount you owe on your amended return. the identi ﬁcation number that accounted for the most
Balance Due (Refund) With If you have an overpayment on your amended return, gross income included here. On a separate sheet, list the
Amended Return you may contribute to the (1) Hawaii Schools Repairs andother identi ﬁcation number(s), along with the Hawaii
If no amount was entered on line 51, enter on line 52 Maintenance Fund (line 43a) if line 43a on your original gross receipts, main business activity, and main business
the amount, if any, from line 47a (less the amount of return was blank, (2) Hawaii Public Libraries Fund (line product relating to that identi ﬁcation number(s).
estimated tax penalty on line 50, if any) or line 48 (plus 43b) if line 43b on your original return was blank, and/or
the amount of estimated tax penalty on line 50, if any) (3) Domestic and Sexual Violence/Child Abuse and Ne- Line 54
of the amended return. glect Funds (line 43c) if line 43c on your original return
was blank. Rents on Schedule E
If there is an amount on line 51, complete one of the If you received rental income and reported it on
worksheets below. When completing the worksheet, en- Subtract the amount contributed to the above funds
ter all amounts as positive numbers. from the amount of overpayment available and enter the Schedule E, federal Form 1040, check “Yes.” If you
di ﬀerence on line 52. Shade the minus (-) in the box to checked “No,” go on to line 55.
If there is an amount on line 51 and that amount is: the left of the amount boxes. Be sure that the sum of the Hawaii Gross Receipts
a. A payment and there is an amount on line 42, com- amounts entered on lines 43a, 43b, 43c, and 52 is not Enter your Hawaii gross rents. In most cases, this will
plete the following worksheet: more than the overpayment available. be the Hawaii amount from Schedule E, line 3. If you do
1. Amount from line 42 (less If you have an amount due on your amended return, not have any Hawaii gross rents, enter zero (0).
the amount of estimated tax send your payment to the Department by attaching your If you ﬁled more than one Schedule E, enter the total
penalty on line 50, if any) ........... check or money order to the front of Form N-11. Write of your Hawaii gross rents.
2. Amount from line 51 .................. your social security number, daytime phone number,
3. Add line 1 and line 2 ................... and “2023 Amended Form N-11” on your check or Hawaii Tax Identi ﬁcation Number
Enter the amount from line 3 of the worksheet on line money order. If you received rental income from property located
52. This is the amount of your overpayment on your Attach Schedule AMD, Explanation of Changes on in Hawaii, enter your Hawaii Tax Identi ﬁcation Num-
amended return. Shade the minus (-) in the box to the Amended Return. Also attach all forms and statements ber for this activity, even if you wrote the same number
left of the amount boxes. required to ﬁle a complete return. If you are claiming down on line 53. If you did not receive rental income
b. A payment and there is an amount on line 48, com- any tax credits, remember to attach the required forms, from property located in Hawaii, and do not have a Ha-
plete the following worksheet: such as Schedule CR and Schedule X, even if you waii Tax Identi ﬁcation Number for this activity, leave
1. Amount from line 48 (plus claimed the credits on the original return. the boxes blank.
the amount of estimated tax
penalty on line 50, if any) ........... If more than one identi ﬁcation number applies, enter
2. Amount from line 51 .................. Taxpayer Questionnaire the identi ﬁcation number that accounted for the most
gross rents included here. On a separate sheet, list the
3. Line 1 minus line 2 ..................... All taxpayers MUST complete lines 53, 54, and other identi ﬁcation number(s), along with the Hawaii
Enter the amount from line 3 of the worksheet on line 55.
gross rents relating to that identi ﬁcation number(s).
52.
If the amount on line 1 of the worksheet is larger than Line 53
Line 55
the amount on line 2 of the worksheet, this is the amount
you owe on your amended return. Schedule C
Schedule F
If you ﬁlled in Schedule C for federal Form 1040 (for
If you completed Schedule F for federal Form 1040
If the amount on line 2 of the worksheet is larger than taxpayers receiving income from operating a business or
(for those receiving farming income), check “Yes.” If
the amount on line 1 of the worksheet, this is the amount practicing a profession as a sole proprietorship), check
you checked “No,” go to Step 7 on page 25.
of your overpayment on your amended return. Shade the “Yes.” If you checked “No,” go on to line 54.
minus (-) in the box to the left of the amount boxes. Hawaii Gross Receipts
c. An overpayment and there is an amount on line 42, Hawaii Gross Receipts
Enter your Hawaii gross receipts or sales, net of re-
complete the following worksheet: Enter your Hawaii gross receipts or sales, net of re-
turns and allowances. This will be the Hawaii amount
1. Amount from line 42 (less turns and allowances. This will be the Hawaii amount
from Schedule F, line 9. If you do not have any Hawaii
the amount of estimated tax from Schedule C, line 3. If you do not have any Hawaii
gross receipts or sales, enter zero (0).
penalty on line 50, if any) ........... gross receipts or sales, enter zero (0).
2. Amount from line 51 .................. If you ﬁled more than one Schedule C, enter the total Main Business Activity and Product
3. Line 1 minus line 2 ..................... of your Hawaii gross receipts. Report the business activity that accounted for the
Enter the amount from line 3 of the worksheet on line most gross income included here. Also, enter the busi-
52. Main Business Activity and Product ness product or service. For example, business activity:
If the amount on line 1 of the worksheet is larger than Report the business activity that accounted for the ranching, business product: cattle.
the amount on line 2 of the worksheet, this is the amount most gross income included here. Also, enter the busi-
of your overpayment on your amended return. Shade the ness product or service. For example, business activity: Hawaii Tax Identi ﬁcation Number
minus (-) in the box to the left of the amount boxes. wholesale, business product: groceries; or business ac- If you are operating a farm in Hawaii, enter your Ha-
tivity: retail, business product: hardware. waii Tax Identi ﬁcation Number for this activity, even if
If the amount on line 2 of the worksheet is larger than you wrote the same number down on line 53 or 54. If
the amount on line 1 of the worksheet, this is the amount Hawaii Tax Identi ﬁcation Number you are not operating a farm in Hawaii, and do not have
you owe on your amended return. If you are operating a business or practicing a profes- a Hawaii Tax Identi ﬁcation Number for this activity,
d. An overpayment and there is an amount on line 48, sion as a sole proprietorship in Hawaii, enter your Ha- leave the boxes blank.
complete the following worksheet: waii Tax Identi ﬁcation Number for this activity. If you
If more than one identi ﬁcation number applies, enter
1. Amount from line 48 (plus are not operating a business or practicing a profession
the identi ﬁcation number that accounted for the most
the amount of estimated tax as a sole proprietorship in Hawaii, and do not have a
gross income included here. On a separate sheet, list the
penalty on line 50, if any) ........... Hawaii Tax Identi ﬁcation Number for this activity, leave
other identi ﬁcation number(s), along with the Hawaii
2. Amount from line 51 .................. the boxes blank.
gross receipts, main business activity, and main business
3. Add line 1 and line 2 ................... product relating to that identi ﬁcation number(s).

Page 24

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                                                            lowed by the words “By (your name), Spouse.” Be sure         these schedules with your records until the statute of 
Now continue with Step 7                                    to also sign in the space provided for your signature.       limitations runs out for that return.
below.                                                      Attach a dated statement, signed by you, to the return.        Attach a copy of your Form(s) HW-2 and N-2, or fed-
                                                            The statement should include the form number of the          eral Form(s) W-2 and 1099-G (unemployment compen-
                                                            return you are  ﬁling, the tax year, and the reason your     sation), to the front of Form N-11 in the area designated. 
  Step 7                                                    spouse cannot sign, and that your spouse has agreed to       To the back of your return attach, in the following order:
                                                            your signing for him or her.
Check your return to make                                                                                                • Schedule CR.
sure it is correct.                                         If you are the guardian of your spouse who is mentally       •  Any other schedules, in alphabetical order.
                                                            incompetent, you can sign the return for your spouse as 
Step 8                                                      guardian.                                                    •  Other Hawaii – series forms, in numerical order.
                                                                                                                         •  Any other federal forms, in numerical order, used 
                                                            If your spouse is unable to sign the return because he         as a substitute for state forms (see Related Federal/
  Third Party Designee                                      or she is serving in a combat zone, and you do not have        Hawaii Tax Forms on page 3).
Note: This designation is not a full power of attorney      a power of attorney or other statement, you can sign for 
and does not replace Form N-848.                            your spouse. Attach a signed statement to your return        •  Any other required statements.
If you want to authorize the Department to discuss          that explains that your spouse is serving in a combat          A return without the required forms and state-
the processing of your tax return with a person that you    zone.                                                        ments is incomplete. You must  ﬁ     le acomplete return 
designate, enter the name of your third party designee,     If your spouse cannot sign the joint return for any          on time to avoid paying penalties and interest for late 
telephone number, and identi ﬁcation number. You are        other reason, you can sign for your spouse only if you       ﬁ ling.
authorizing the Department to call your third party des-    are given a valid power of attorney. Attach the power of       If you need more space on forms or schedules, at-
ignee to answer any questions that may arise during the     attorney to your tax return.                                 tach separate sheets and use the same arrangement as 
processing of your tax return. This designation does not    If you are  ﬁling a joint return as the surviving spouse,    the printed forms. But show your totals on the printed 
allow your third party designee to call the Department      see Death of Taxpayer on page 6.                             forms. Please use sheets that are the same size as the 
for information about the processing of your return or                                                                   forms and schedules. Be sure to put your name and so-
for other issues relating to your return.                   Child’s Return. If your child cannot sign the return,        cial security number on these separate sheets.
                                                            sign your child’s name in the space provided. Then, add 
Step 9                                                      “By (your signature), parent for minor child.”                 If you owe tax, be sure to send your payment to the 
                                                                                                                         Department by attaching your check or money order to 
                                                            Occupation. Write your occupation in the space pro-          the front of Form N-11. 
  Hawaii Election Campaign Fundvided. If married and  ﬁ                             ling a joint return, also write your 
(For Hawaii State and County Elections)                     spouse’s occupation in the space provided.                     Reminders
This Fund supports the Hawaii Campaign Spending 
Commission, a watchdog agency that works to ensure          Step 11                                                      Processing of Your Tax 
that all campaign donations and expenditures are made                                                                    Return
public and comply with campaign  ﬁnance laws to pre-          Did you have someone else 
                                                                                                                           In general, refunds due to you are issued within eight 
vent corruption in politics. The Fund also supports the     prepare your return?                                         weeks from the date your return is  ﬁled with the De-
public  ﬁnancing of political campaigns which makes         If you  ﬁll in your own return, the Paid Preparer’s          partment. However, it may take additional time if you 
quali ﬁed candidates less dependent on private special      space should remain blank. If someone prepares your          ﬁ led your return close to the April 20  ﬁling deadline, 
interest donors to fund their campaigns.                    return and does not charge you, that person should not       if errors were made in completing your return, or you 
If you have a tax liability of at least $3 ($6 if married   sign your return.                                            moved and did not change your address with the De-
and  ﬁling a joint return), you can choose to contribute    Generally, anyone who is paid to prepare your tax re-        partment by completing Form ITPS-COA, Change of 
to the Hawaii Election Campaign Fund. If you  ﬁ  ll in the  turn must sign your return and  ﬁll in the other blanks in   Address Form.
“Yes” oval, $3 will go to the Hawaii Election Campaign      the Paid Preparer’s Information area of your return. The       You may check your refund status through the Depart-
Fund. If you are  ﬁling a joint return, and your spouse     preparer may furnish his or her alternative identifying      ment’s website. You may also call our Taxpayer Servic-
wants $3 to go to the Fund,  ﬁ ll in the second “Yes” oval. number for income tax return preparers (PTIN) instead        es Branch to obtain automated information about your 
Filling in “Yes” will not increase your tax or reduce       of his or her social security number.                        individual income tax refunds 24 hours a day, 7 days a 
your refund.                                                If you have questions about whether a preparer is re-        week. Automated refund information should be avail-
Once made, the designation cannot be revoked for this       quired to sign your return, please contact our Taxpayer      able four to six weeks after your return is  ﬁ led with the 
taxable year.                                               Services sta  .ﬀ                                             Department. See page 6 for the Department’s website 
                                                                                                                         address and telephone numbers.
See the Hawaii Campaign Spending Commission                 The preparer required to sign your return MUST com-
website at hawaii.gov/campaign or call 808-586-0285         plete the required preparer information and:                 Penalties and Interest
for more information.                                       •  Sign it in the space provided for the preparer’s sig-       Late Filing of Return. The penalty for failure to  ﬁle a 
                                                               nature.                                                   return on time is assessed on the tax due at a rate of 5% 
Step 10                                                     •  Give you a copy of your return in addition to the         per month, or part of a month, up to a maximum of 25%.
                                                               copy to be  ﬁled with the Department.                        Interest. Interest at the rate of 2/3 of 1% per month 
Sign and date your return.                                  Hawaii conforms to Internal Revenue Service Notice           or part of a month shall be assessed on unpaid taxes 
Form N-11 is not considered a valid return unless you       2004-54 which authorizes paid tax return preparers to        and penalties beginning with the  ﬁrst calendar day af-
sign it. If you are unable to sign the return (due to dis-  sign tax returns by means other than by hand.                ter the date prescribed for payment, whether or not that 
ease or injury, etc.), you can appoint an agent to sign                                                                  ﬁ rst calendar day falls on a Saturday, Sunday, or legal 
your return. A return signed by an agent must have a        For more information, see Department of  Taxation            holiday.
power of attorney attached that authorizes the agent to     Announcement No. 2009-33, “Conformity to Internal 
sign for you. You can use Form N-848, Power of At-          Revenue Service Notice 2004-54, Relating to Alterna-             Failure to pay tax after  ﬁling timely returns. The 
torney.                                                     tive Methods of Signatures for Paid Tax Return Prepar-       penalty for failure to pay the tax after   lingﬁa timely 
                                                            ers.”                                                        return is 20% of the tax unpaid within 60 days of the 
Be sure to date your return. If you have someone else                                                                    prescribed due date.
prepare your return, you are still responsible for the cor-
rectness of the return.                                     Step 12                                                        Failure to timely pay by EFT. The penalty for failure 
                                                                                                                         to timely pay by EFT is 2% of the total tax as shown 
Joint Return. Your spouse must also sign Form N-11            Attachments                                                on line 27.
if it is a joint return. If your spouse cannot sign because Reminder: Federal Schedules C, E, and F are not                 Underpayment of estimated taxes. You may be sub-
of disease or injury and tells you to sign, you can sign    required to be attached to Form N-11. However, keep          ject to a penalty for not paying enough estimated tax if 
your spouse’s name in the proper space on the return fol-
                                                                                                                                                                         Page 25

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the total of your withholding and timely estimated tax         If you are  ﬁling an amended return due to an IRS 
payments were less than the smaller of:                      adjustment, also  ﬁll in the IRS Adjustment oval. See        Instructions for 
1.  60% of your 2023 tax, or                                 Change in Federal Taxable Income, below.                     Schedule X —  Tax Credits
2.  100% of your 2022 tax. Your 2022 tax return must           See the instructions for Form N-11, lines 51 and 52.       Note:  Use Form N-311 to claim the refundable food/
   cover a 12-month period.
                                                               For information on the statute of limitation periods       excise tax credit.
There are special rules for farmers and  ﬁ   shermen.        within which you may  ﬁle an amended return to claim 
For more information, see Form N-210, Underpay-              a refund or credit of overpaid taxes, see the instructions   Purpose
ment of Estimated  Tax by Individuals, Estates, and          for Form N-11, line 47a (Refund) on page 23.
                                                                                                                          Use Schedule X to claim the credit for low-income 
Trusts.                                                        You can get prior year forms from our website, by          household renters and the credit for child and dependent 
  Change of Address                                          calling our Taxpayer Services Branch, and at any dis-        care expenses. You may qualify to claim these credits, 
                                                             trict tax o  ﬃce. See page 6 for the Department’s website 
If your mailing address has changed, you must no-                                                                         and receive a refund, even if you have no taxable in-
                                                             address and for the phone number to request the forms 
tify the Department of the change by completing Form                                                                      come. If you claim any of the tax credits, both pages 
                                                             you need.
ITPS-COA, Change of Address Form, or log in to                                                                            of Schedule X must be attached to your Form N-11.
your Hawaii Tax Online account athitax.hawaii.gov.             If your original return was  ﬁ led on an incorrect form, 
Failure to do so may prevent your address from being         ﬁ le an original return on the correct form. For example,    Part I
updated, any refund due to you from being delivered          if you  ﬁled an original return on Form N-11 and should 
(the U.S. Postal Service is not permitted to forward your    have  ﬁled Form N-15,  ﬁle an original return on Form 
State refund check), and delay important notices or cor-     N-15.                                                          Credit for Low-Income 
respondence to you regarding your return.                                                                                 Household Renters
                                                               Change in Federal Taxable Income
  How Long Should Records Be                                   In general, a change to your federal return, whether       Each resident taxpayer who occupies and pays rent for 
Kept?                                                        it is made by you (on federal Form 1040X) or by the          real property within the State as his or her residence and 
Keep records of income, deductions, and credits              Internal Revenue Service, must be reported to the State      who  ﬁles an individual income tax return for the taxable 
shown on your tax return, as well as any worksheets you      of Hawaii.                                                   year, including those who have no income or no income 
                                                                                                                          taxable under chapter 235, HRS, may claim a tax credit 
used, until the statute of limitations runs out for that re- 1)  Section 235-101(b), HRS, requires a report (an           of $50 per   quali ﬁed exemption (see Line 8, Quali ﬁed 
turn. Usually this is three years from the date the return      amended return) to the Director of Taxation if the        Exemptions, on page 27), including the additional ex-
was due or  ﬁled, whichever is later. Also keep copies          amount of IRC taxable income is changed, corrected, 
of your  ﬁled tax returns and any federal Forms W-2 or          adjusted or recomputed as stated in (3).                  emption for taxpayers age 65 or over, provided the fol-
1099 you received as part of your records. You should        2)  This report must be made:                                lowing four conditions are met:
keep some records longer. For example, property re-             a) Within 90 days after a change, correction, adjust-     •  The taxpayer is not eligible to be claimed as a de-
cords (including those on your home) should be kept as             ment or recomputation is  ﬁnally determined.              pendent for federal or State income tax purposes by 
long as they are needed to  ﬁ gure the basis of the original    b) Within 90 days after an amended federal return is         another taxpayer;
or replacement property.                                           ﬁ led.                                                 •  The taxpayer has adjusted gross income of less than 
                                                             3)  A report within the time set out in (2) is required if:     $30,000; and
  Amended Return                                                a) The amount of taxable income (including the fed-       •  The taxpayer has paid more than $1,000 in rent dur-
If you  ﬁle your income tax return and later become                eral earned income credit) as returned to the United      ing the taxable year.
aware of any changes you must make to income, de-                  States is changed, corrected, or adjusted by an o   -ﬃ •  The rented property is NOT exempt from real prop-
ductions, or credits, you may  ﬁle an amended return on            cer of the United States or other competent author-       erty tax. Rent paid for property which is partially or 
Form N-11 to change the Form N-11 you already  ﬁ led.              ity.
                                                                                                                             fully exempt from real property tax will not qualify 
Use the Form N-11 for the year you are amending.                b) A change in taxable income results from a rene-           for the credit. For example, county or State low-
(You cannot  ﬁle a 2022 amended return on a 2023 Form              gotiation of a contract with the United States or a 
N-11.) Fill in the amended return oval at the top of Form          subcontract thereunder.                                   income housing projects, military housing, dormi-
N-11, and  ﬁll in the return with all of the correct infor-     c) A recomputation of the income tax imposed by the          tories in schools, residential real property owned 
mation. Attach Schedule AMD, Explanation of Changes                United States under the Internal Revenue Code re-         by a nonpro ﬁt organization, and homes in which 
                                                                   sults from any cause.                                     the owner occupies a portion of the property, may 
on  Amended Return, to Form N-11.  Also attach all                                                                           have been granted real property tax exemptions by 
forms and statements required to  ﬁle a complete return.        d) An amended income tax return is made to the 
                                                                   United States.                                            the county. If such exemptions, whether partial or 
If you are claiming any tax credits, remember to attach                                                                      full exemptions, have been granted, the rent paid 
the required forms, such as Schedule CR and Schedule         4)  The report referred to above shall be in the form of an 
                                                                amended Hawaii income tax return.                            for such properties will not qualify for the credit. 
X, even if you claimed the credits on the original return.                                                                   To verify if real property tax exemptions have been 
                                                             5)  The statutory period for the assessment of any de ﬁ     -
If you contributed to the Hawaii Schools Repairs and            ciency or the determination of any refund attributable       granted on the rented property, please inquire with 
Maintenance Fund, Hawaii Public Libraries Fund, and/            to the report shall not expire before the expiration of      either the landlord, rental agent, or the Real Prop-
or Domestic and Sexual Violence/Child Abuse and Ne-             one year from the date the Department is noti ﬁ   ed by      erty Tax O  ﬃce in the county in which the property 
glect Funds on your original return, your contribution(s)       the taxpayer or the Internal Revenue Service, which-         is located.
cannot be revoked, and you must make the same                   ever is earlier, of such a report in writing. Before the 
designation(s) on your amended return.                          expiration of this one-year period, the Department        A  “residence” is de ﬁned as the dwelling place that 
                                                                and the taxpayer may agree in writing to the exten-       constitutes the principal residence of the taxpayer or his 
If you did not contribute to the Hawaii Schools Repairs         sion of this period. The period so agreed upon may be     or her immediate family in this State.
and Maintenance Fund, Hawaii Public Libraries Fund,             further extended by subsequent agreements in writing         “Rent” means the amount paid in cash in any 
and/or Domestic and Sexual Violence / Child Abuse and           made before the expiration of the period previously       taxable year for the occupancy of a residence. Rent 
Neglect Funds on your original return, you may contrib-         agreed upon.                                              does not include:
ute to these funds on an amended return  ﬁ   led within twen-  Protective Claim                                           •  Charges for utilities, parking stalls, storage of 
ty months and ten days after the due date for the original     A protective refund claim is a claim  ﬁled to protect a       goods, yard services, furniture, furnishings, and the 
return for such taxable year. Once made, the contribution    taxpayer’s right to a potential refund based on a contin-       like;
cannot be revoked.                                           gent event for a taxable period for which the statute of     •  Rental claimed as a deduction from gross income 
If you are  ﬁling an amended return due to a farming         limitations is about to expire. A protective claim is usu-      or adjusted gross income for income tax purposes;
net operating loss carryback, also  ﬁll in the NOL Car-      ally based on contingencies such as pending litigation or    •  Ground rental paid for use of land only; and
ryback oval and attach a copy of your original federal       an ongoing federal income tax audit or an audit in an-       •  Rental allowances or rental subsidies received (i.e., 
income tax return for the loss year.                         other state. For more information see tax Facts 2021-2.         housing allowance received from the armed forces 
                                                                                                                             or the Hawaii Housing Authority.).

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                                                                                                                         upkeep and repairs, property insurance, and food con-
Line 1                                                       Line 7                                                      sumed on the premises. They do not include the cost of 
Adjusted Gross Income                                          Line 5 minus line 6. If this amount is $1,000 or less,    clothing, education, medical treatment, vacations, life 
                                                             stop here; you cannot take this credit.                     insurance, and transportation.
If the adjusted gross income (Form N-11, line 20) 
shown on your return is $30,000 or more,    stop here;                                                                   Qualifying Person
you cannot take this credit.                                 Line 8
                                                                                                                         A qualifying person is any one of the following per-
Married  ﬁling separately. If you are married  ﬁling         Quali ﬁed Exemptions                                        sons:
separately, you must add your spouse’s adjusted gross          On line 8, enter the names of the quali  edﬁ exemp-       a. Any person under age 13 whom you claim as a depen-
income to your own. If you are married  ﬁ ling separately    tions. Start with yourself. Enter your spouse’s name if        dent (but see Special Rule (3) on page 28, Children 
and your spouse is a nonresident, you need to determine      you are married and  ﬁling a joint return or married and       of Divorced or Separated Parents).
your spouse’s adjusted gross income from all sources,        ﬁ ling separately where your spouse is not  ﬁling a Ha-     b. Your disabled spouse who is mentally or physically 
within and outside of Hawaii, and add that amount to         waii return, had no income, and was not the dependent          unable to care for himself or herself.
your own adjusted gross income. If the total is $30,000      of someone else. Then list your dependents and enter the    c. Any disabled person who is mentally or physically 
or more, you cannot claim this credit.                       dependent’s relationship to you. Include minor children        unable to care for himself or herself and whom you 
                                                                                                                            claim as a dependent, or could claim as a dependent 
                                                             receiving more than half of their support from public          (as a qualifying relative) except that he or she had 
Line 2                                                       agencies (State Department of Human Services, Social           income of $4,700 or more.
                                                             Security bene ﬁts, and the like) which you can claim as 
Resident for More Than Nine                                  dependents.                                                 Employment-related Expenses
Months                                                         If married  ﬁling separately, only one spouse may         Employment-related expenses are those paid for the 
If you are a resident who has not been physically pres-      claim the dependents.                                       following, but only if paid to enable you to be gainfully 
ent in Hawaii for more than nine months in 2023,      stop                                                               employed:
here; you cannot take this credit.                             Enter the number of quali ﬁ  ed persons on line 8.
                                                                                                                         (1) Expenses for Household Services. Expenses will 
                                                                                                                         be considered for household services in your home if 
Line 3                                                       Line 12                                                     they are for the ordinary and usual services necessary 
                                                                                                                         for the operation of the home, and bear some relation-
Dependent of Another                                         Amount of the Credit                                        ship to the qualifying person. For example, payment 
Taxpayer                                                       Line 11 times $50. Enter this amount on Form N-11,        for services of a domestic maid or cook ordinarily will 
                                                             line 29.
If you can be claimed as a dependent on another per-                                                                     be considered expenses for household services if per-
son’s return, whether or not that person claims you,           Deadline for claiming this credit. If you are a cal-      formed at least partially for the bene ﬁt of the qualifying 
stop here; you cannot take this credit.                      endar year taxpayer, the deadline to claim the credit,      person.
                                                             including amended claims, is December 31, 2024. If          (2) Expenses for the Care of a Qualifying Person. Ex-
Line 4                                                       you are a  ﬁscal year taxpayer, the deadline to claim the   penses will be considered for the care of one or more 
                                                             credit, including amended claims, is 12 months after the    qualifying persons if their main purpose was to assure 
Your Addresses                                               close of your taxable year. You cannot claim or amend       that individual’s well-being and protection. You can in-
List your most recent address. Fill in all of the re-        the credit after the deadline.                              clude amounts paid for items other than the care of your 
quired information. If you lived in more than one loca-                                                                  child (such as food and schooling) only if the items are 
tion during 2023, attach a separate sheet listing the same   Part II                                                     incidental to the care of the child and cannot be sepa-
information for the other locations.                                                                                     rated from the total cost.
Do not list any location that was partly or wholly ex-           Credit for Child and                                    You may NOT include any amount paid for services 
                                                                                                                         outside your household at a camp where the qualifying 
empt from real property tax, such as:                        Dependent Care                                              person stays overnight.
•  County or State low-income housing projects;
                                                             Expenses
• Military housing;                                                                                                      Do not include services outside your household as 
•  Dormitories in schools;                                     If you maintain a household that included a child un-     employment-related expenses for your spouse or a 
•  Residential real property owned by a nonpro  tﬁor-        der age 13 or a dependent or spouse incapable of self-      dependent age 13 or older. However, services outside 
   ganization; or                                            care, you may be allowed this credit for expenses you       your household are employment-related expenses for a 
                                                             paid during the taxable year to care for your dependent     dependent who has not reached his or her 13th birthday 
•  Homes in which the owner occupies a portion of            so you could work.                                          or for an individual who regularly spends at least eight 
   the property.                                                                                                         hours each day in your household.
                                                             Who May Claim the Credit                                    You may include expenses incurred for quali ﬁ    ed de-
Line 5                                                         If you are a resident taxpayer who  ﬁles an individual    pendent care centers as employment-related expenses. 
                                                             income tax return for a taxable year, you are not claimed   The dependent care center must comply with all appli-
Rent You Paid                                                or eligible to be claimed as a dependent on another tax-    cable laws, rules, and regulations of Hawaii if the center 
Enter the total amount of rent you paid during 2023 to       payer’s federal or Hawaii income tax return, and you        is located within Hawaii. If the center is located outside 
all of the locations listed on line 4. If you are sharing or maintain a household which includes one or more quali-      Hawaii, the center must comply with all applicable 
were sharing the rent with somebody else, list only your     fying persons (as de ﬁned on this page), you may be al-     laws, rules, and regulations of the state or country in 
share of the rent here.                                      lowed a credit against your income tax. The credit rang-    which the center is located. Furthermore, these centers 
                                                             es from 15% to 25% of employment-related expenses           must provide care for more than six individuals (other 
Line 6                                                       (up to certain limitations) PAID during the taxable year    than individuals who reside at the center), and must re-
                                                             in order to enable you to work either full or part time for ceive a fee, payment, or grant providing services for any 
Exclusions                                                   an employer or as a self-employed individual.               of the individuals (regardless of whether such center is 
Enter that portion of the amount on line 5 which:            Maintaining a Household                                     operated for pro ﬁt).
•  Is for ground rent, utilities, goods, or services;          You will be treated as maintaining a household for any    Note:  Payments made to the State of Hawaii  A+ 
•  You claimed as a deduction anywhere on your tax           period only if you furnish over half the cost of main-      Program qualify for the credit.
   return; or                                                taining the household for that period. If you are married 
•  You were reimbursed, through a rental allowance or        during that time, you and your spouse must provide over     Medical Expenses
   rental subsidy from any source.                           half the maintenance cost for the period.                   Some dependent care expenses may qualify as medical 
                                                                                                                         expenses. If you cannot use all the medical expenses 
                                                               The expenses of maintaining a household include           to qualify for this credit because of the dollar limit or 
                                                             property taxes, mortgage interest, rent, utility charges, 
                                                                                                                                                                      Page 27

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earned income limit (explained later), you can take the plicable, the exclusion of employer-provided dependent Also include on this line any amount you did not
rest of these expenses as an itemized deduction for care bene ﬁts may be disallowed. receive but are permitted by your employer to carry
medical expenses. But if you deduct the medical You can use Form HW-16, Dependent Care Provid- forward and use in the following year during a grace
expenses ﬁrst on Worksheet A-1, you cannot use any er’s Identi ﬁcation and Certi ﬁ cation, to get the correct in-period.
part of these expenses on Schedule X. formation from the care provider. (This form is available
Special Rules at our website, by calling our Taxpayer Services Branch, Line 8
(1) Married Persons Filing Separately. Generally, and at any district tax o ﬃce.) If the provider does not
married persons must ﬁle a joint return to claim the comply with your request to certify the information, Your Earned Income
credit. If your ﬁling status is married ﬁling separately complete the entries you can, such as the provider’s In general, earned income is wages, salaries, tips, and
and all of the following apply, you are considered un- name and address. Write “See attached” in the columns other employee compensation. It also includes net earn-
married for purposes of claiming the credit for child and for which you do not have the provider’s certi ﬁ cation of ings from self-employment. For more information, see
dependent care expenses. information. Attach a statement that you requested the the instructions to lines 23 and 24.
information from the care provider, but the provider did
• You lived apart from your spouse during the last 6 not comply with your request. You must keep records to Line 9
months of 2023. show that you exercised due diligence in attempting to
• Your home was the qualifying person’s main home provide the required information. For more details, in- Spouse’s Earned Income
for more than half of 2023. cluding what is considered “due diligence,” see federal If your ﬁling status is Married Filing Jointly, enter
• You paid more than half of the cost of keeping up Publication 503. your spouse’s earned income on this line.
that home for 2023. Columns (a) and (b). Enter the care provider’s name If your ﬁling status is Married Filing Separately, see
(2) Marital Status. If you are legally separated from and address. If you were covered by your employer’s Married Persons Filing Separately discussed earlier.
your spouse under a decree of divorce or separate main- dependent care plan and your employer furnished the If you are considered unmarried under that rule, enter
tenance, you are not considered married. care (either at your workplace or by hiring a care pro- your earned income (from line 8) on this line. If you
(3) Children of Divorced or Separated Parents. If you vider), enter your employer’s name in column (a), write are not considered unmarried under that rule, enter your
were divorced, legally separated, or lived apart from “See W-2” in column (b), and leave columns (c) through spouse’s earned income on line 9.
your spouse during the last six months of 2023, you may (e) blank. But if your employer paid a third party (not
be able to claim the credit even if your child is not your hired by your employer) on your behalf to provide the If your spouse was a student or disabled in 2023, see If
dependent. Even if you cannot claim your child as a de- care, you must give information on the third party in col- You or Your Spouse Was a Student or Disabled.
pendent, he or she is treated as your qualifying person if: umns (a) through (e). All other taxpayers should enter the amount on line 8.
• The child was under age 13 or was not physically Column (c). If the care provider is an individual, en-
or mentally able to care for himself or herself, and ter his or her social security number (SSN). If the indi- Line 16
• You were the child’s custodial parent. The custodial vidual is an alien and was issued an individual taxpayer
parent is the parent with whom the child lived for identi ﬁcation number (ITIN) by the IRS, enter the ITIN. Taxable Bene ﬁ ts
the greater number of nights in 2023. If the child For other than an individual, enter provider’s federal The taxable portion of employer-paid dependent care
was with each parent for an equal number of nights, employer identi ﬁcation number (FEIN). If the provider bene ﬁts for federal income tax purposes is included in
the custodial parent is the parent with the higher is a tax-exempt organization, write “Tax-Exempt” in your federal AGI. If the taxable portion of employer-
adjusted gross income. For details and an excep- column (c). paid dependent care bene ﬁ ts is the same for federal and
Hawaii income tax purposes, no additional adjustment
tion for a parent who works at night, see federal Column (d). Enter the care provider’s Hawaii Tax I.D.
needs to be made. If the taxable portion of employer-
Publication 501. Number. If the provider is a tax-exempt charitable orga-
paid dependent care bene ﬁts is di ﬀ erent for federal and
The noncustodial parent cannot treat the child as a nization (IRC section 501(c)(3)), enter “Tax-Exempt.”
Hawaii income tax purposes, an adjustment needs to be
qualifying person even if that parent is entitled to claim Column (e). Enter the total amount you actually made to arrive at Hawaii AGI.
the child as a dependent under the special rules for a paid during the taxable year to the care provider. Also
child of divorced or separated parents. include amounts your employer paid on your behalf to Line 21
(4) Payments to a Related Individual. You can count a third party. It does not matter when the expenses were
work-related expenses you pay to relatives who are not incurred. Do not reduce this amount by any reimburse- Qualifying Person(s)
your dependents, even if they live in your home. How- ment you received. Complete columns (a) through (d) for each qualifying
ever, do not count any amounts you pay to: person. If you have more than two qualifying persons,
Line 2
1. A dependent for whom you (or your spouse if you are attach a statement to your return with the required in-
married) can claim an exemption, or formation. Be sure to put your name and social security
Dependent Care Bene ﬁts
2. Your child who is under age 19 at the end of the year, number on the statement. Also, write “See attached” on
even if he or she is not your dependent. If you received dependent care bene ﬁts from an em- the dotted line next to line 22.
ployer (you have a federal form W-2 that has an amount
Column (a). Enter each qualifying person’s name.
Married Persons Filing in Box 10), enter the amount shown in Box 10 of your
Separately Checkbox W-2 form(s). Column (b). Enter the qualifying person’s relation-
ship to you.
If your ﬁling status is married lingﬁ separately and If you were self-employed or a partner, include
you meet the requirements to claim the credit for child amounts you received under a dependent care assistance Column (c). Enter the qualifying person’s social se-
and dependent care expenses, complete the statement program from your sole proprietorship or partnership. curity number.
under Part II on Schedule X by checking the checkbox, Column (d). Enter the quali ﬁed expenses you in-
con ﬁrming you meet those requirements listed, earlier, Line 4 curred and paid in 2023 for the person listed in column
underMarried Persons Filing Separately. (a). Do not include in column (d) quali ﬁ ed expenses:
Amount Forfeited or Carried • You incurred in 2023 but did not pay until 2024.
Line 1 Over to 2024 You may be able to use these expenses to increase
If you participated in an employee plan in which the your 2024 credit.
Care Providers amount you contributed to an employer-paid dependent • You incurred in 2022 but did not pay until 2023.
Complete columns (a) through (e) for each person or care bene ﬁt plan was deducted from your income, and Instead, see the instructions for line 28 on page 29.
organization that provided the care. If you do not give you did not receive the full bene ﬁt from this plan, you • You prepaid in 2023 for care to be provided in 2024.
the information asked for in each column, or if the in- may be entitled to deduct the amount forfeited on this These expenses may only be used to gureﬁ your
formation you give is not correct, your credit and, if ap- line. See your employer for the forfeited amount you are 2024 credit.
allowed to deduct.

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course, correspondence school, or a school o eringﬀ Both spouses were students or disabled. If, in the
Lines 23 and 24 courses only through the Internet. Your spouse was dis- same month, both you and your spouse were either stu-
abled if he or she was not physically or mentally capable dents or disabled, only one of you can be treated as hav-
Earned Income Limit of self-care. Figure your spouse’s earned income on a ing earned income in that month under these rules.
The amount of your quali edﬁ expenses cannot be monthly basis. Self-employment Income. You must reduce your
more than your earned income or, if married lingﬁa
joint return, the smaller of your earned income or your For each month or part of a month your spouse was a earned income by any loss from self-employment. If
spouse’s earned income. student or was disabled, he or she is considered to have you only have a loss from self-employment, or your loss
worked and earned income. His or her earned income is more than your other earned income, you cannot take
In general, earned income is wages, salaries, tips, and for each month is considered to be at least $200 ($400 if the credit.
other employee compensation. It also includes net earn- more than one qualifying person was cared for in 2023).
ings from self-employment. If your spouse also worked during that month, use the Line 28
Unmarried taxpayers. If you are unmarried at the higher of $200 (or $400) or his or her actual earned in-
end of 2023 or are treated as being unmarried at the end come for that month. Amount of the Credit
of the year, enter your earned income on line 23. For any month that your spouse was not a student or If you had quali ﬁed expenses for 2022 that you did not
Married Taxpayers. If you are married ﬁling a joint disabled, use your spouse’s actual earned income if he pay until 2023, you may be able to increase the amount
return, ﬁgure each spouse’s earned income separately or she worked during the month. of credit you can take in 2023. To do this, multiply the
2022 expenses you paid in 2023 by the applicable per-
and disregard community property laws. Enter your Your earned income. These rules for a spouse who centage from the table on line 27 that applies to your
earned income on line 23 and your spouse’s earned in- was a student or disabled also apply to you if you were 2022 adjusted gross income. Your 2022 expenses must
come on line 24. a student or disabled. For each month or part of a month be within the 2022 limits. Attach a computation show-
If You or Your Spouse Was a Student or Disabled. you were a student or disabled, your earned income is ing how you ﬁgured the increase. If you can take a credit
Your spouse’s earned income. Your spouse was a full- considered to be at least $200 ($400 if more than one for your 2022 expenses, write “PYE” and the amount
time student if he or she was enrolled as a full-time stu- qualifying person was cared for in 2023). If you also of the credit on the dotted line next to line 28. Enter
dent at a school for some part of each of ﬁve calendar worked during that month, enter the higher of $200 (or the total amount of the credit on line 28. Also enter this
months during 2023. The months need not be consecu- $400) or your actual earned income for that month. amount on Form N-11, line 30.
tive. A school does not include an on-the-job training

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                                       Missing Child Center-Hawaii
                                       Department of the Attorney General 
                                       Phone:  (808) 586-1449   
                                       Email:  hawaiimissingkids@hawaii.gov
                                       Website: http://ag.hawaii.gov/cpja/mcch/

Hawaii’s Missing & Endangered Children

MISSING SINCE September 29, 2015                                                          MISSING SINCE June 22, 1990
                                                                                                  AGE MISSING  5 yrs 
                     AGE MISSING 16 yrs                                                           HGT  3 ft.
                     HGT   5 ft. 9 in.                                                            WGT  45 lbs.
                     WGT  140 lbs.                                                                HAIR  Blonde
                     HAIR    Brown, Short & Straight                                              EYES  Hazel 
                     EYES  Brown                                                                  RACE  Caucasian
                     RACE   Caucasian & Filipino                                                  HPD       90-754011
                     HPD     15-389355
                                                                                                                          Age Progressed
                                                            Therese Vanderheiden-Walsh                                    to Age 32

       Noah Montemayor
                                                                                          MISSING FROM: Kailua, Hawaii
MISSING FROM: Hawaii Kai, Hawaii                                                        She has pierced ears and moles on her back and 
       Noah was last seen at his home in Hawaii Kai.                                      shoulders. She was abducted by her 
       Noah has deep dimples on both cheeks and                                                   non-custodial mother.   
       a small beauty mark above his upper lip.
        If Seen, Please Call 911                                                                  If Seen, Please Call 911
        or National Center for Missing & Exploited Children                              or National Center for Missing & Exploited Children
       1-800-THE-LOST (1-800-843-5678)                                                    1-800-THE-LOST (1-800-843-5678)

MISSING SINCE December 25, 2021                                                         MISSING   SINCE October 18, 1995
                                                                                               AGE MISSING 15 yrs
               AGE MISSING 4 yrs                                                               HGT  5 ft. 1 in.
               HGT   3 ft. 5 in.                                                               WGT 110 lbs.
               WGT  35 lbs.                                                                    HAIR   Ash Blonde/Wavy
               HAIR   Straight Blonde                                                          EYES Blue/Green/Grey 
               EYES  Blue                                                                      RACE Caucasian  
               RACE  Caucasian                                                                 MPD    95-62173
               HPD     22-047953                                                               NCIC   M182648360
                              
                                                                                                                          Age Progressed
          Solenne Grimes                                                                Noquisi-Ama Blossom               to Age 32
                                                                                        Nicknames: Quis or Daisia
MISSING FROM: Kailua-Kona, Hawaii 
       Solenne has a thin build, and faint scar under nose.                                                                                                     MISSING FROM: Makawao, Hawaii
       She may be on the island of Hawaii or may have traveled                          Noquisi-Ama may have left Hawaii. She has a pierced nose,                            
               outside the State of Hawaii.                                             a scar on her leftﬁindex   nger, and a scar above her right eye.

        If Seen, Please Call 911                                                                  If Seen, Please Call 911
 or National Center for Missing & Exploited Children                                     or National Center for Missing & Exploited Children
       1-800-THE-LOST (1-800-843-5678)                                                         1-800-THE-LOST (1-800-843-5678)

                                                                                                                               08/17/2023

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Worksheets

Form N-11 – State Tax Refund Worksheet Hawaii Additions Worksheet
1. Enter your State tax overpayment (line 42) from your a Taxable amount relating to Individual Housing Account ..
2022 Form N-11 return. Do not enter more than the b Hawaii tax refund adjustment ..........................................
amount of your state and local income taxes shown
on your 2022 Itemized Deduction c Peace Corps compensation ............................................
Worksheet A-2, line 5 ....................................................... d Depreciation adjustment ..................................................
2. Enter from your 2022 Form N-11 the following: e Gain adjustment ...............................................................
a. Refundable food/excise tax credit (line 28) ..................... f Excluded income earned outside the U.S. ......................
b. Credit for low-income household renter (line 29) ............ g Student loan interest deduction .......................................
c. Credit for child and dependent care expenses (line 30) .. h Employer-provided adoption bene ﬁ ts ..............................
d. Credit for child passenger restraint system(s) (line 31) ... i Quali ﬁed tuition program distributions for elementary
e. Carryover of the residential construction and and secondary school expenses .....................................
remodeling tax credit (Sch. CR, line 19) .......................... j Other adjustments (attach separate explanation
3. Add lines 2a through 2e ................................................... to Form N-11) ...................................................................
4. Line 1 minus line 3. If zero or less, enter “0” here and on k Add lines ato . jEnter here and on
line 8, skip lines 5-7; otherwise continue on to line 5 ...... Form N-11, line 10 ...........................................................
5. Enter amount from your 2022 Form N-11, line 22 ...........
6. Enter the amount shown below for the ﬁ ling status you
claimed on your 2022 Form N-11 .................................... Hawaii Subtractions Worksheet
Single or married ﬁling separately— $2,200 a Interest on federal obligations. But subtract the amount
Head of household— 3,212 from line 14 of federal Form 8815 ...................................
Married ﬁling jointly or qualifying surviving b Hawaii tax refund adjustment ..........................................
spouse— 4,400 c Interest earned by an Individual Housing Account ..........
7. Line 5 minus line 6. Enter the result,
but not less than zero....................................................... d Qualifying compensation to Hansen’s disease patient ....
8. Compare the amounts on lines 4 and 7 above and enter e Expenses connected with federal credits ........................
the SMALLER of the two amounts here .......................... f Child’s interest and dividend income on federal
9. Enter the taxable part of your refund reported on your 2023 Form 8814 that is not reported on Form N-814 ..............
federal Schedule 1 (Form 1040 or 1040-SR), line 1. If this g Premiums on and bene ﬁts from prepaid
amount is blank, enter zero here ..................................... legal services plans ..........................................................
10. If line 8 is LARGER than line 9, subtract line 9 from line 8. h Student loan interest deduction .......................................
Enter the result here and on line bof theHawaii i Employer-provided adoption bene ﬁts ..............................
Additions Worksheet OR j Certain income from a quali ﬁed high
If line 8 is SMALLER than line 9, subtract line 8 from technology business ........................................................
line 9. Enter the result here and on line bof the k Individual development accounts ....................................
Hawaii Subtractions Worksheet OR
If line 8 EQUALS line 9, enter zero and stop here .......... l Moving expenses .............................................................
m Quali ﬁed bicycle commuting reimbursement ..................
n Other adjustments (attach separate
explanation to Form N-11) ...............................................
o Add lines ato . nEnter here and on Form N-11, line 18 ..

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Worksheets (continued)

Itemized Deductions Worksheet Total Itemized Deductions Worksheet
WORKSHEET A-1– Medical and Dental Expenses Note: If your Hawaii adjusted gross income is above a certain amount,
1. Enter amount of medical and dental expenses (see you may not be able to deduct all of your itemized deductions. See Line
page 15 of Instructions) ................................................... 22, Total Itemized Deductions, on page 19 of the Instructions.
2. Enter the amount from Form N-11, 1. Enter the amount from line 32 of the Itemized Deductions
line 20 (Hawaii AGI) .................................................... Worksheet ........................................................................
3. Multiply line 2 by 7.5% (.075). 2. Enter from the Itemized Deductions Worksheet the following:
If zero or less, enter zero .............................................. a. Medical and dental expenses (Worksheet A-1, line 4).
4. Line 1 minus line 3. If zero or less, enter zero. Enter b. Investment interest (Worksheet A-3, line 13) ..............
the result here and on Form N-11, line 21a ..................... c. Casualty and theft losses (Worksheet A-5, line 22).....
WORKSHEET A-2 – Taxes You Paid d. Any gambling and casualty or theft losses included in
5. State and local (check only one box): Worksheet A-6, line 30 .................................................
a Income taxes, or bGeneral sales taxes 3. Add lines 2a through 2d ...................................................
Note: You can only claim this deduction if your federal AGI is less than 4. Is the amount on line 3 less than the amount on line 1?
$100,000 and you are single or married ﬁ ling separately; or less than No. Your deduction is not limited. Enter the amount from
$150,000 and you are a head of household; or less than $200,000 line 1 of this worksheet on Form N-11, line 22. Do not
and you are married ﬁling jointly or a qualifying surviving spouse ..... complete the rest of this worksheet.
6. Real estate taxes ............................................................. Yes. Line 1 minus line 3 ...................................................
7. Personal property taxes ................................................... 5. Multiply line 4 by 80% (.80) ..............................................
8. Other taxes....................................................................... 6. Enter the amount from Form N-11, line 20 (Hawaii AGI) ...
9. Add lines 5 through 8. Enter the total here and on 7. Enter $166,800 ($83,400 if married ﬁ ling separately) .....
Form N-11, line 21b ......................................................... 8. Is the amount on line 7 less than the amount on line 6?
WORKSHEET A-3 – Interest You Paid No. Your deduction is not limited. Enter the amount from
10. Home mortgage interest and points reported to you on line 1 of this worksheet on Form N-11, line 22. Do not
federal Form 1098............................................................ complete the rest of this worksheet.
Yes. Line 6 minus line 7 ...................................................
11. Home mortgage interest not reported to you on federal 9. Multiply line 8 by 3% (.03) ................................................
Form 1098 ........................................................................
12. Points not reported to you on federal Form 1098 (see 10. Enter the smaller of line 5 or line 9 .................................
instructions for federal Schedule A (Form 1040 or 1040-SR)) .......... 11.Total itemized deductions. Line 1 minus line 10.
13. Investment interest (attach Form N-158) ......................... Enter the result here and on Form N-11, line 22 .............
14. Add lines 10 through 13. Enter the total here and on
Form N-11, line 21c ..........................................................
WORKSHEET A-4—Gifts to Charity Tax Computation Worksheet
15. Enter amount of gifts by cash or check (if any gift of Enter the tax amount calculated from aor b.
$250 or more, see page 18 of Instructions). .................... a Tax Table, Tax Rate Schedule, or Tax on Capital
16. Other than by cash or check (if any gift of $250 or more, Gains Worksheet .............................................................
see page 18 of Instructions) (attach federal Form 8283 b Form N-168 or Form N-615 .............................................
if over $500) ..................................................................... c Enter any additional tax from Form N-2, Distribution
17. Carryover from prior year ................................................. from an Individual Housing Account ................................
18. Add lines 15 through 17. Enter total here and on d Enter any additional tax from Form N-103, Sale of
Form N-11, line 21d ......................................................... Your Home .......................................................................
WORKSHEET A-5—Casualties and Thefts e Enter any additional tax from Form N-152, Tax on
19. Total casualty and theft loss(es) from the 2017 federal Lump-Sum Distributions ..................................................
Form 4684, line 16 (see instructions on page 18) ........... f Enter any additional tax from Form N-312, Recapture
20. Enter the amount from Form N-11, line 20 (Hawaii AGI) .... of Capital Goods Excise Tax Credit .................................
21. Multiply line 20 by 10% (.10). If zero or less, enter zero . g Enter any additional tax from Form N-325, Recapture
22. Line 19 minus line 21. If zero or less, enter zero. of Historic Preservation Income Tax Credit .....................
Enter the result here and on Form N-11, line 21e ........... h Enter any additional tax from Form N-338, Tax Credit
WORKSHEET A-6—Miscellaneous Deductions for Flood Victims ..............................................................
23. Unreimbursed employee business expenses—job travel, i Enter any additional tax from Form N-344, Recapture
union dues, job education (attach the 2017 federal of Important Agricultural Land Quali ﬁ ed Agricultural
Form 2106 or Form 2106-EZ if required) ........................ Cost Tax Credit.................................................................
24. Tax preparation fees ........................................................ j Enter any additional tax from Form N-348, Recapture
25. Other expenses (investment, safe deposit box, etc.) (list of Capital Infrastructure Tax Credit ..................................
type and amount, and attach the list to your return) ........ k Enter any additional tax from Form N-405, Tax on
26. Add lines 23 to 25 ............................................................ Accumulation Distribution of Trusts .................................
27. Enter the amount from Form N-11, l Enter any additional tax from Form N-586, Recapture
line 20 (Hawaii AGI)........................................................ of Tax Credit for Low-Income Housing ............................
28. Multiply line 27 by 2% (.02). If zero or less, enter zero ... m Enter any additional tax from Form N-814, Parent’s
Election to Report Child’s Interest and Dividends ...........
29. Line 26 minus line 28. If zero or less, enter zero ............. n Add lines aor and b, through c . Thism is your total
30. Other deductions not subject to 2% AGI limit (see in- tax. Enter the result here and on Form N-11, line 27 ......
structions on page 19) (list type and amount, and attach
the list to your return) ....................................................... Note: If you entered any amount in lines bthrough , mllﬁin the oval
31. Add lines 29 and 30. Enter total here and on before “. . . if tax from Forms . . . is included.” on Form N-11, line 27.
Form N-11, line 21f ..........................................................
32. Total itemized deductions. Add lines 4, 9, 14, 18, 22,
and 31 ..............................................................................
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Worksheets (continued)

Tax on Capital Gains Worksheet Other State and Foreign
Note: If your taxable income is $48,000 ($24,000 for Single, and Tax Credit Worksheet
Married Filing Separately; or $36,000 for Head of Household Note: If you claim a credit for income taxes paid to other states
classi ﬁcations) or under,do not use this worksheet. and countries, you cannot also claim those amounts as an itemized
1. Enter your taxable income from Form N-11, line 26 ........ deduction for state and foreign income taxes paid to another state or
2. Enter your net long-term capital gain (federal Sch. D foreign country.
(Form 1040 or 1040-SR), line 15; or federal Form 1. Enter taxable income from Form N-11, line 26 ................
1040 or 1040-SR, line 7 if Sch. D is not required) ........... 2. Enter amount of long-term capital gain from the space
3. Combine your Hawaii long-term adjustments, if any, provided beside Form N-11, line 27a ...............................
and enter the total here 3. Enter the amount of your out-of-state income,
(see page 20 of the Instructions) ..................................... including capital gains. Do not include any income that
4. Combine lines 2 and 3. This is your Hawaii is exempt in Hawaii such as employer-funded pensions
net long-term capital gain ................................................ 4. Enter the amount of long-term capital gains from sources
5. Enter your net capital gain (federal Sch. D (Form 1040 outside the State ..............................................................
or 1040-SR), line 16; or federal Form 1040 or 5. Enter the amount of tax you paid to other States, except
1040-SR, line 7 if Sch. D is not required) ........................ for tax paid on income that is exempt in Hawaii (attach a
6. Combine your Hawaii short-term adjustments, if copy of the tax return(s) from the other state(s)) .............
any, and enter the total here 6. Enter the amount of tax you paid to foreign countries or
(see page 20 of the Instructions) .................................... to U.S. possessions, except for tax paid on income that
7. Combine lines 3, 5, and 6. This is your Hawaii net is exempt in Hawaii (attach a copy of federal Form(s) 1116,
capital gain ....................................................................... or federal Form(s) 1099-DIV or 1099-INT if federal Form(s)
8. Enter the smaller of line 4 or line 7 ................................. 1116 is not required).........................................................
9. If you are ﬁling Form N-158, enter the amount from 7. Enter the amount of the federal foreign tax credit you
line 4e of Form N-158 ..................................................... were allowed to take this year. Do not include amounts
10. Line 8 minus line 9 (If this amount is zero or carried over to other years, or amounts from prior years
less, stop here; you cannot use this worksheet that were carried forward to this year ..............................
to ﬁgure your tax.) ......................................................... 8. Line 6 minus line 7 ...........................................................
11. Line 1 minus line 10 ......................................................... 9. Line 5 plus line 8. This is the total amount of out-of-state
12. Enter the amount shown below for the tax eligible for the credit ...................................................
ﬁ ling status you claimed ................................................... 10. Line 1 minus line 3. This is your Hawaii source income .
Single or Married ﬁling separately— $24,000 11.Line 2 minus line 4. This is your Hawaii source long-term
Head of household— 36,000 capital gain. If line 4 exceeds line 2, enter zero here .....
Married ﬁling jointly or qualifying surviving 12. Line 10 minus line 11. This is your Hawaii
spouse— 48,000 ordinary income ...............................................................
13. Enter thegreater of line 11 or line 12 .............................. 13. Enter your tax amount from line a or line bof theTax
14. Line 1 minus line 13. This is the amount of net capital Computa tion Worksheet on page 32 ...............................
gains eligible for alternative tax. ...................................... 14. Figure the Hawaii tax on the amount on line 12. Use the
15. Compute the tax on the amount on line 13 using the Tax Table or Tax Rate Schedules ....................................
Tax Table or Tax Rate Schedules, whichever applies ..... 15. Multiply the amount on line 11 by 7.25% (0.0725) ..........
16. Multiply line 14 by 7.25% (.0725) and enter the result .... 16. Add lines 14 and 15 .........................................................
17. Line 15 plus line 16. ......................................................... 17. Line 13 minus line 16 .......................................................
18. Compute the tax on the amount on line 1 using the 18. Enter the smaller of line 9 or line 17. ..............................
Tax Table or Tax Rate Schedules, whichever applies .....
19. Enter the smaller of line 17 or line 18 here and on line a 19. Enter the amount from Form N-11, line 34 ......................
of the Tax Computation Worksheet on page 32. If line 17 20. Enter the smaller of line 18 or line 19 here and on Schedule
is smaller, enter the amount from line 14 in the space CR, line 11. Any excess cannot be carried forward ........
provided beside Form N-11, line 27a ...............................

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Worksheets (continued)

Adoption Bene ﬁts Worksheet
Caution: See the federal instructions to Form 8839, Quali ﬁed Adoption Expenses, before completing this worksheet.

Child 1 Child 2

1. Maximum exclusion per child .................................................................................................. $10,000 $10,000
2. Did you receive employer-provided adoption bene ﬁts for a prior year for the same child?
No. Enter -0-.
Yes. See the federal instructions for the amount to enter. ......................................................
3. Subtract line 2 from line 1. .......................................................................................................
4. Employer-provided adoption bene ﬁts you received in 2023.
This amount should be shown in box 12 of your 2023 Form(s) W-2 with code T...................
5. Add the amounts on line 4 ................................................................................................................................................................
6. Enter the smaller of line 3 or line 4. But if the child was a child with special needs and
the adoption became ﬁnal in 2023, enter the amount from line 3 ...........................................
7. Enter your Hawaii modi ﬁ ed adjusted gross income* .......................................................................................................................
8. Is line 7 more than $150,000?
No. Skip lines 8 - 9 and enter -0- on line 10.
Yes. Subtract $150,000 from line 7 ..................................................................................................................................................
9. Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places).
If the result is 1.000 or more, enter 1.000 ........................................................................................................................................
10. Multiply each amount on line 6 by line 9..................................................................................
11. Excluded bene ts.ﬁ Subtract line 10 from line 6 .....................................................................
12. Add the amounts on line 11 ..............................................................................................................................................................
13. Taxable bene ﬁts. Is line 12 more than line 5?
No. Subtract line 12 from line 5.
Yes. Subtract line 5 from line 12. Enter the result as a negative number. ........................................................................................
14. Enter the taxable adoption bene ﬁts as reported on your 2023 federal return ..................................................................................
15. If line 13 is LARGER than line 14, subtract line 14 from line 13. Enter the result here and on line
h of the Hawaii Additions Worksheet on page 31 OR
If line 13 is SMALLER than line 14, subtract line 13 from line 14. Enter the result here and on line
i of the Hawaii Subtractions Worksheet on page 31 ........................................................................................................................

*Hawaii modi ﬁed adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction for student loan interest, plus the
amount of employer-provided adoption bene ﬁts from theAdoption Bene ﬁts Worksheet, line 5.

Student Loan Interest Deduction Worksheet
1. Enter the total interest you paid in 2023 on quali ﬁed student loans.Do not enter
more than $2,500. ...................................................................................................................
2. Enter your Hawaii modi ﬁed adjusted gross income** . ............................................................
Note: If line 2 is $65,000 or more if single, head of household, or qualifying surviving spouse
OR $130,000 or more if married ﬁling jointly, youcannot take the deduction. Skip lines 3-6
and enter -0- on line 7.
3. Enter: $50,000 if single, head of household, or qualifying surviving spouse;
$100,000 if married ﬁling jointly. ..............................................................................................
4. Is the amount on line 2 more than the amount on line 3?
No. Skip lines 4 and 5, enter -0- on line 6, and go to line 7.
Yes. Subtract line 3 from line 2. ..............................................................................................
5. Divide line 4 by $15,000 ($30,000 if married ﬁ ling jointly). Enter the result as a decimal
(rounded to at least three places). If the result is 1.000 or more, enter 1.000. ........................
6. Multiply line 1 by line 5. ...........................................................................................................
7. Student loan interest deduction. Subtract line 6 from line 1. Enter the result here. ............
8. Enter the student loan interest deduction as reported on your 2023 federal return. ...............
9. If line 7 is LARGER than line 8, subtract line 8 from line 7. Enter the result here and on
line hof the Hawaii Subtractions Worksheet on page 31 OR
If line 7 is SMALLER than line 8, subtract line 7 from line 8. Enter the result here and
on line gof the Hawaii Additions Worksheet on page 31. .......................................................
**Hawaii modi ﬁed adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction
for student loan interest.

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2023

  TAX TABLES

Tax Table Must Be Used By Persons With Taxable 

Income Of Less Than $100,000

For a copy of the Tax Table, go to tax.hawaii.gov/forms/

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2023 Tax Rate Schedules
CAUTION __If your taxable income is less than $100,000, you MUST use the Tax Table.

Schedule I
SINGLE TAXPAYERS AND MARRIED FILING SEPARATE RETURNS

If the amount on
Form N-11, Line 26 is: Your tax is:
Use this schedule if you Not over $2,400 .............................................. 1.40% of taxable income
ﬁ lled in Filing Status Oval Over $2,400 but not over $4,800 .................... $ 34 plus 3.20% over $2,400
1 or 3 on Form N-11 Over $4,800 but not over $9,600 .................... $ 110 plus 5.50% over $4,800
Over $9,600 but not over $14,400 .................. $ 374 plus 6.40% over $9,600
Over $14,400 but not over $19,200 ................ $ 682 plus 6.80% over $14,400
Over $19,200 but not over $24,000 ................ $ 1,008 plus 7.20% over $19,200
Over $24,000 but not over $36,000 ................ $ 1,354 plus 7.60% over $24,000
Over $36,000 but not over $48,000 ................ $ 2,266 plus 7.90% over $36,000
Over $48,000 but not over $150,000 .............. $ 3,214 plus 8.25% over $48,000
Over $150,000 but not over $175,000 ............ $ 11,629 plus 9.00% over $150,000
Over $175,000 but not over $200,000 ............ $ 13,879 plus 10.00% over $175,000
Over $200,000 ................................................ $ 16,379 plus 11.00% over $200,000

Schedule II
MARRIED TAXPAYERS FILING JOINT RETURNS AND QUALIFYING SURVIVING SPOUSES
If the amount on
Form N-11, Line 26 is: Your tax is:
Use this schedule if you Not over $4,800 .............................................. 1.40% of taxable income
ﬁ lled in Filing Status Oval Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800
Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600
2 or 5 on Form N-11
Over $19,200 but not over $28,800 ................ $ 749 plus 6.40% over $19,200
Over $28,800 but not over $38,400 ................ $ 1,363 plus 6.80% over $28,800
Over $38,400 but not over $48,000 ................ $ 2,016 plus 7.20% over $38,400
Over $48,000 but not over $72,000 ................ $ 2,707 plus 7.60% over $48,000
Over $72,000 but not over $96,000 ................ $ 4,531 plus 7.90% over $72,000
Over $96,000 but not over $300,000 .............. $ 6,427 plus 8.25% over $96,000
Over $300,000 but not over $350,000 ............ $ 23,257 plus 9.00% over $300,000
Over $350,000 but not over $400,000 ............ $ 27,757 plus 10.00% over $350,000
Over $400,000 ................................................ $ 32,757 plus 11.00% over $400,000

Schedule III
UNMARRIED HEADS OF HOUSEHOLD
If the amount on
Form N-11, Line 26 is: Your tax is:
Use this schedule if you Not over $3,600 .............................................. 1.40% of taxable income
ﬁ lled in Filing Status Oval Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600
Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200
4 on Form N-11
Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400
Over $21,600 but not over $28,800 ................ $ 1,022 plus 6.80% over $21,600
Over $28,800 but not over $36,000 ................ $ 1,512 plus 7.20% over $28,800
Over $36,000 but not over $54,000 ................ $ 2,030 plus 7.60% over $36,000
Over $54,000 but not over $72,000 ................ $ 3,398 plus 7.90% over $54,000
Over $72,000 but not over $225,000 .............. $ 4,820 plus 8.25% over $72,000
Over $225,000 but not over $262,500 ............ $ 17,443 plus 9.00% over $225,000
Over $262,500 but not over $300,000 ............ $ 20,818 plus 10.00% over $262,500
Over $300,000 ................................................ $ 24,568 plus 11.00% over $300,000
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STATE OF HAWAII—DEPARTMENT OF TAXATION

HAWAII TAXPAYER BILL OF RIGHTS
Taxpayers have a right to a Final Notice of Assessment, partment on any tax matter, including audits, collections,
MESSAGE FROM THE DIRECTOR issued after the expiration of 30 days from the mailing of and appeals.
This publication explains some of your most the Proposed Notice of Assessment, that provides the IX. Taxpayer Advocate
important rights as a taxpayer. basis for the tax assessment, and informs the taxpayer Taxpayers have a right to seek the assistance of our
Hawaii taxpayers have many rights. Some are based of the procedures for appealing the assessment. Taxpayer Advocate to resolve any tax-related problem
on laws, and others are based on our commitment to Taxpayers have a right to request a meeting with the after all other means for resolving the problem have
administer Hawaii’s tax laws in a fair and equitable auditor or collector, their supervisor, or senior manage- been exhausted, or if they feel that their rights as a tax-
manner. The Hawaii Taxpayer Bill of Rights compiles ment to discuss a Proposed or Final Notice of Assess- payer have been abridged, except in the case of a crim-
these rights for your easy reference. ment if they do not agree with the tax assessment. inal tax investigation.
Taxpayer rights are at the heart of good tax Taxpayers have a right to request that the Department X. Installment Agreements, Waivers, and
administration — a pledge that the tax laws will consider a closing agreement to reduce a Proposed or Compromises
be administered with fairness, uniformity, courtesy, Final Notice of Assessment. Closing agreements are -ﬁ Installment Agreements. Taxpayers have a right to re-
and common sense. In our commitment to this nal. quest that the Department consider an installment pay-
pledge, we invite your suggestions for improving the ment agreement to allow taxpayers to pay their delin-
services provided by the Department of Taxation. VII. Tax Appeals/Payment Under Protest
Taxpayers have a right to information regarding proce- quent taxes over time. The Department will evaluate a
dures for appealing a tax assessment or a denial of a request for an installment payment agreement based on
HAWAII TAXPAYER BILL OF RIGHTS claim for refund. the ﬁnancial condition of the taxpayer. Taxpayers will be
noti ﬁed before collection action is taken on any out-
I. Protection of Taxpayer Rights Tax Appeals. Taxpayers have a right to appeal an as- standing tax liability if the installment payment agree-
Taxpayers are entitled to be informed about their rights sessment or a denial of a claim for refund to the board of ment is not in good standing. Interest will continue to
and responsibilities and to be assured that their rights review or to the tax appeal court. Taxpayers also have a accrue on the outstanding tax and penalty until paid in
will be protected throughout their contact with the De- right to appeal an assessment to our Administrative Ap- full. The Department may o setﬀany outstanding tax lia-
partment of Taxation (Department). peals O ﬃce. In order to appeal to the Administrative Ap- bility with any credits due to the taxpayer from other
II. Tax Information peals O ﬃce, an appeal application must be ﬁled within taxes.
Taxpayers have a right to tax information written in plain 20 days from the mailing date of the Proposed Notice of
language. Assessment or within 30 days from the mailing date of Waiver of Penalties and Interest. Taxpayers have a right
the Final Notice of Assessment. The assessment does to request that the Department waive penalties and in-
Taxpayers have a right to examine their own tax records, not need to be paid in order to appeal to the Administra- terest added to any tax if the taxpayer can show that
audit ﬁles, and collection ﬁles. tive Appeals O ﬃce. An appeal to the board of review or failure to ﬁle a return or pay a tax on time was due to
Taxpayers have a right to request copies of their own taxto the tax appeal court must be ﬁled within 30 days from reasonable cause, i.e., not due to the taxpayer’s own
returns and return information, if available, subject to the date the Final Notice of Assessment was mailed. carelessness, neglect, or wilful disregard of the law, but
due to circumstances beyond the taxpayer’s control.
copying fees. If the appeal is ﬁled directly with the tax appeal court, a
Taxpayers have a right to obtain explanations regarding court-stamped copy of the notice of appeal must also be Compromise O ﬀers. Taxpayers have a right to request
billings and assessments. served on the Director of Taxation within 30 days from that the Department consider a compromise o ﬀer to re-
the date the Final Notice of Assessment was mailed by duce any tax claim arising under the tax laws adminis-
III. Professional and Courteous Service delivery to: tered by the Department based on doubt as to liability or
collectibility, subject to the Governor’s approval. If the
Taxpayers have a right to prompt, courteous, and accu- Civil Legal Complaints/Legal Process tax liability excluding penalties and interest is $50,000 or
rate responses to all questions and requests for tax as- Director of Taxation less, the Director may approve the o ﬀer in compromise
sistance. Department of Taxation without the Governor’s approval after the o ﬀer in com-
Taxpayers have a right to be assured that no civil service 830 Punchbowl Street, Room 221 promise has been posted on the Department’s website
employee of the Department will be paid, promoted, or Honolulu, HI 96813-5094 for ﬁve calendar days.
in any way rewarded based on the amount of assess- If the appeal is ﬁled with the board of review, the deci- Any o erﬀin compromise submitted to the Department
ments made or taxes collected. sion of the board may be appealed to the tax appeal must be accompanied by 20% of the amount of the o erﬀ
Taxpayers have a right to be free from harassment and court within 30 days after the ﬁling of the board of review in cases of a lump-sum o ﬀer in compromise, or the ﬁrst
inappropriate contact by Department personnel in mat- decision. A court-stamped copy of the notice of appeal proposed payment in the case of a periodic payment of-
ters relating to the collection of delinquent taxes and must also be served on the Director of Taxation at the fer in compromise. Individual taxpayers who meet the
during the course of audits. above address within 30 days after the ﬁ ling of the board low-income certi ﬁ cation guidelines published by the In-
IV. Privacy and Con ﬁdentiality of review decision. ternal Revenue Service for the period in which the o ﬀer
Taxpayers have a right to be assured that their dealings If the appeal is ﬁled with the tax appeal court, the deci- in compromise has been submitted will not be required
with the Department will be kept con ﬁdential. sion of the tax appeal court may be appealed within 30 to submit a payment with an o ﬀer in compromise sub-
Taxpayers have a right to be assured that their tax re- days to the Intermediate Appellate Court. mission. In cases where an o ﬀer in compromise is re-
jected, the payment amount will be applied to the tax li-
turns and tax return information will not be disclosed, The rstﬁappeal to either the board of review or to the tax ability of the taxpayer that was rstﬁassessed.
except as provided by law. appeal court may be made without payment of the tax
assessed. However, the assessed tax must be paid to- XI. Collections
V. Time Limitations gether with interest when the taxpayer appeals the deci- Taxpayers have a right to be informed in writing to the
Taxpayers are entitled to seek a refund if they have sion by the board or the tax appeal court or the decision taxpayer’s last known address of possible collection ac-
overpaid their taxes. A claim for refund must be ledﬁ by the board in favor of the Department is not appealed. tions that may be taken on delinquent taxes, including
within the applicable statute of limitations. In addition, a taxpayer who prevails before the board of referral to a collection agency.
The Department may assess a taxpayer additional taxes review does not have to pay the assessed tax prior to anTaxpayers have a right to be noti ﬁed of any cost recov-
if the assessment is made within the applicable statute appeal by the Department to the tax appeal court. Simi- ery fee associated with any collection action.
of limitations. There is no time limit on the assessment of larly, a taxpayer who prevails before the board of review
taxes in the case of a false or fraudulent return or failure and the tax appeal court does not have to pay the as- Taxpayers have a right to have collection actions put on
to ﬁle a return. sessed tax prior to an appeal by the Department to the hold in the case of hardship or while discussing their situ-
Intermediate Appellate Court. ation with the collector, supervisor, or senior manage-
Taxpayers may extend the period of limitations for the ment, understanding that interest continues to accrue.
assessment or refund of taxes by signing a written The tax appeal court may allow an individual taxpayer to
agreement with the Department. appeal an income tax assessment without prior payment Taxpayers have a right to a prompt release of a lien
of the tax where the total tax liability does not exceed upon payment of a tax delinquency and all lingﬁ fees.
If the Department is noti edﬁ by the Internal Revenue $50,000 and the taxpayer shows that the payment of the Taxpayers have a right to have an incorrect lien cor-
Service or a taxpayer of any changes, corrections, or tax would cause irreparable harm. rected or released and to have a letter of clari cationﬁ
adjustments to the taxpayer’s Federal tax return, the
statute of limitations is automatically extended. Payment Under Protest. In lieu of ﬁling an appeal or if sent to a credit reporting company.
an appeal is not ﬁled with the board of review, with the Taxpayers have a right to have all other collection ac-
VI. Audits and Assessments tax appeal court, or with the Administrative Appeals Of- tions exhausted before a seizure of a taxpayer’s assets
Taxpayers have a right to a Proposed Notice of Assess- ﬁ ce within 30 days from the date the Final Notice of As- takes place, unless the Department determines that the
ment except in the case of a jeopardy assessment. A sessment was mailed, the taxpayer may pay the dis- interests of the State are in jeopardy.
Proposed Notice of Assessment is mailed to the taxpay- puted tax assessment under written protest and seek to
er’s last known address and: (1) explains the basis for recover the taxes by lingﬁ an action in tax appeal court Taxpayers have a right to have the following property
the assessment of taxes, penalties, and interest; (2) in- within 30 days from the date of payment. exempt from levy: wearing apparel; school books; fuel;
forms taxpayers of their right to request clari ﬁcation or to provisions; furniture; personal e ﬀects; books and tools
object to the tax assessment within 30 days from the VIII. Representation of a trade, business, or profession; unemployment ben-
date the Proposed Notice of Assessment was mailed; Taxpayers have a right to represent themselves or have e ts;ﬁ and undelivered mail.
and (3) informs taxpayers that the proposed tax assess- another person accompany or represent them (with
ment will become ﬁnal after the expiration of 30 days proper written authorization) when dealing with the De-
from the mailing of the Proposed Notice of Assessment. Revised July 2022
(This is a reproduction of the originally issued document) Page 37

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Index to Instructions

A Head of Household ......................................... 8 Resident .......................................................... 4
Retirement Plan Payments ........................... 13
Address Change ........................................... 26 I Rounding O ﬀto Whole Dollars ..................... 11
Address of Hawaii Department of Taxation .... 6
Adjustments to Income ......................... 11 – 15 Income Tax Withholding ................................ 22
Amended Returns — Individual Housing Accounts — S
Balance Due (or Refund) ....................... 24 Distributions From ................................. 12 Same-Sex Marriage ........................................ 4
Change in Federal Taxable Income ....... 26 Payments to........................................... 13 Social Security Number .................................. 7
Filing .......................................... 23 and 26 Tax Liability Upon the Sale or Transfer .. 12 Steps for Preparing Your
Annuities........................................................ 13 Individual Retirement Accounts (IRAs) ......... 13 Return ............................ 6 – 10 and 25 – 26
Attachments to Return .................................. 25 Interest Expense ........................................... 17 Student Dependent — Exemption ................ 10
Interest Income ................................. 11 and 14
B Interest — Late Payment of Tax ................... 25 T
Itemized Deductions — ......................... 15 – 20 Tax —
Balance Due (or Refund) .............................. 22 You Choose to Itemize Deductions ....... 15 Computation .............................. 20 and 32
Birth or Death of Dependent ......................... 10 You MUST Itemize Deductions .............. 15 Other —
Blind, Deaf, or Totally Disabled Person ........ 20 Accumulation Distribution of Trusts .... 32
Business Income — M Computation of Tax for Children
Rents on Schedule E ............................. 24 Under Age 14 Who Have
Schedule C ............................................ 24 Married Persons — Unearned Income of More
Schedule F ............................................ 24 Filing Joint Return ................................... 7 than $1,000 ................................... 20
Business Use of Your Home ......................... 19 Filing Separate Returns ........................... 8 Distributions from an Individual
Special Rule for Aliens ............................ 8 Housing Account ............... 12 and 32
C Who Live Apart ........................................ 8 Lump-Sum Distributions ..................... 13
Medical and Dental Expenses ...................... 15 Parent’s Election to Report Child’s
Capital Gains and Losses ................. 20 and 33 Miscellaneous Deductions ............................ 19 Interest and Dividends .................. 32
Casualty and Theft Losses ........................... 18 Multistate Tax Compact Act ............................. 6 Recapture of Capital Goods Excise
Changes to Note ............................................. 2 Tax Credit ...................................... 32
Civil Unions ..................................................... 4 N Recapture of Capital Infrastructure
Contributions to Charity ................................ 17 Tax Credit ...................................... 32
Credit for Child and Dependent Care Net Operating Loss ........................... 15 and 23
Recapture of Important Agricultural
Expenses ............................. 21 and 27 – 29 Nonresident ..................................................... 5 Land Quali ﬁed Agricultural Cost
Credits Against Tax ....................................... 21 Nonresident Alien — Tax Credit ...................................... 32
Filing a Joint Return ................................ 8 Recapture of Low-Income Housing
D Filing a Separate Return ......................... 8 Tax Credit ...................................... 32
Who Must File.......................................... 4 Recapture of Tax Credit for Flood
Death of Taxpayer ........................................... 6 Victims........................................... 32
Dependents — Exemptions ............................ 9 P Sale of Your Home Purchase with
Direct Deposit of Refund ............................... 23 Proceeds from an Individual
Disability — Exemption ................................. 20 Part-Year Resident .......................................... 5 Housing Account ........................... 12
Divorced or Separated Parents ...................... 9 Payments (Amount You Owe)....................... 23 Other Methods of Computing ................ 21
Domicile De ﬁned ............................................. 5 Penalties and Interest — Tax Credits ........................................ 21 and 26
Failure to Pay Tax After Filing Timely Tax Credits for Hawaii Residents —
E Return ............................................... 25 Credit for Child and Dependent
Late Filing of Return .............................. 25 Care Expenses ............. 21 and 27 – 29
Educational Expenses .................................. 19 Underpayment of Estimated Credit for Low-Income Household
Employee Business Expenses ..................... 19 Tax ........................................ 23 and 25 Renters ......................... 21 and 26 – 27
Estimated Tax ...................................... 6 and 22 Pensions and Annuities ................................. 13 Tax Tables ..................................................... 35
Exemptions ......................................... 9 and 20 Political Campaigns — Hawaii Election Taxes You CAN Deduct ................................ 16
Extension of Time to File ................................. 5 $3 Check-o ﬀ ............................................ 25 Third Party Designee .................................... 25
F Preparer - Did you have someone else
prepare your return? ................................ 25 W
Filing Requirements — Protective Claim ............................................ 26
Extension of Time to File ......................... 5 When to File .................................................... 5
Filing a Final Return ................................ 6 Q Where to File ................................................... 6
Where to Get Information................................ 6
When to File ............................................ 5 Qualifying Surviving Spouse ........................... 8 Which Form to File .......................................... 5
Where to File ........................................... 6
Which Form to File .................................. 5 R Who Must File ................................................. 4
Who Must File.......................................... 4 Who Should File .............................................. 4
Who Should File ...................................... 4 Records — How Long to Keep ..................... 26 Withholding — Hawaii Tax ............................ 22
Filing Status .................................................... 7 Refundable Food/Excise Worksheets ........................................... 31 – 34
Tax Credit................................................. 21
H Related Federal/Hawaii Tax Forms................. 3
Reminders ........................................... 2 and 25
Hawaii Taxpayer Bill of Rights ....................... 37 Rent — Income ............................................. 24

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