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2023 N-15

STATE OF HAWAII — DEPARTMENT OF TAXATION
Hawaii Nonresident and Part-Year Resident Income Tax Instructions

MESSAGE FROM THE DIRECTOR
I. Department of Taxation Welcomes your Feedback
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
welcome your feedback to assist our e ﬀort to improve our services and make voluntary compliance as
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.
II. Electronic Filing and Paying Advances Are Being Made
Each year, thousands of individuals ﬁ le and pay their taxes electronically. Hawaii Tax Online is the
convenient and secure way to e- ﬁle state tax returns, make payments, manage your accounts, and
conduct other common transactions online. Filing taxes and making debit payments is free. Visit
E- ﬁle Form N-15! Hawaii Tax Online athitax.hawaii.gov. You can also e- ﬁ le yourself or through your tax practitioner
using commercially available software. For up to date information, visit our website at tax.hawaii.gov.
For more information, visit our III. We are Here to Assist You
website at tax.hawaii.gov Form N-15, Individual Income Tax Return (Nonresidents and Part-Year Residents) is due on or before
April 20, 2023. 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
Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321
For more information, see page Kona 82-6130 Mamalahoa Hwy, #8, Captain Cook, HI 96704 Phone: 808-323-4597
31 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
your possession; we can help you understand and resolve problems more quickly if you have your tax
DUE DATE: APRIL 22, 2024 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.
                                                                                                                                                                                                            Page 3

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                                                                                                        For Individuals Under Age 65
Form N-15                                                                                      Filing Status      Gross Income of
General Instructions                                                                           Married  ﬁling separately                 $3,344
                                                                                               Single                                    $3,344
Guidelines for Filling in Scannable 
Forms                                                                                          Head of household                         $4,356
 Form N-15 and Schedule CR are designed for electronic scanning that 
permits faster processing with fewer errors. To avoid delays:                                  Qualifying surviving spouse               $5,544
•  Print amounts only on those lines that are applicable.                                      Married  ﬁling jointly                    $6,688
•  Use only a black or dark blue ink pen. Do not use red ink, pencils, felt tip 
 pens, or erasable pens.
•  Because this form is read by a machine, please print your numbers inside                            For Individuals Age 65 or older
 the boxes like this:                                                                          Filing Status      Gross Income of
                                                                                               Married  ﬁling separately                 $4,488
           1234567890X                                                                         Single                                    $4,488
•  Do NOT print outside the boxes.
•  Fill in ovals completely. Do not  or  the ovals.                                          Head of household                         $5,500
•  Do NOT enter cents. For numbers that are required to be rounded to the 
 nearest dollar, do NOT print over the zeros printed on the form that are                      Qualifying surviving spouse               $6,688
 used to designate cents.
•  Do NOT use dollar signs, slashes, dashes or parentheses in the boxes.                       Married  ﬁling jointly,                   $7,832
                                                                                               one is 65 or older
•  Do NOT photocopy this form.                                                                 Married  ﬁling jointly,                   $8,976
•  Please use a color printer and print in color.                                              both are 65 or older
Same-Sex Marriage                                                                 These threshold amounts will be higher for persons who are blind, deaf, 
 On August 29, 2013, the U.S. Department of Treasury and Internal Rev-           or totally disabled, and who have completed and  ﬁled a certi ﬁcation with the 
enue Service ruled that same-sex couples, legally married in jurisdictions that  Department of Taxation (Department) of their disability on Form N-172 before 
recognize their marriages, will be treated as married for federal tax purposes.  ﬁ ling their income tax return.
See IRS Revenue Ruling 2013-17 for more information.                              For individuals who can be claimed as dependents on the tax return of 
 E ﬀective December 2, 2013, Hawaii recognizes marriages between individ-        another taxpayer, the threshold amount is the amount of the dependents’ 
uals of the same sex. As it relates to taxation, all same-sex couples that are   standard deduction.
legally married in Hawaii or any other jurisdiction where such marriages are      For  nonresident aliens, the threshold amount is $1,144 for individuals under 
valid are married for all tax purposes, including Hawaii income tax purposes.    65, and $2,288 for individuals 65 or older.
                                                                                  For nonresident individuals, the threshold amounts stated above must be 
Civil Unions                                                                     multiplied by the ratio of Hawaii adjusted gross income to total adjusted gross 
 E ﬀective January 1, 2012, civil unions are recognized in Hawaii. Civil         income from all sources to determine whether the individual must  ﬁ   le a return.
unions entered into in a jurisdiction other than Hawaii are also recognized,      3. Children who receive unearned income during the taxable year and have 
provided that the relationship meets Hawaii’s eligibility requirements, has      not attained the age of 14 years before the end of the taxable year must  ﬁle 
been entered into in accordance with the laws of the other jurisdiction, and     their own returns to report their income unless their parent or parents report 
can be documented.                                                               that income. However, the Department will, administratively, not require the 
 The Internal Revenue Code (IRC) provisions referred to in Hawaii’s Income       ﬁ ling of a State income tax return if the child’s total earned and/or unearned 
Tax Law that apply to a husband and wife, spouses, or person in a legal          income for the taxable year is $500 or less and the application of the stan-
marital relationship shall be deemed to apply to partners in a civil union with  dard deduction amount results in no taxable income for the child. Children 
the same force and e ﬀect as if they were “husband and wife,” “spouses,” or      who must  ﬁle a return may need to  ﬁ le Form N-615, Computation of Tax for 
other terms that describe persons in a legal marital relationship. Accordingly,  Children Under Age 14 Who Have Unearned Income of More than $1,000. 
references to “married” and “spouse” are also references to “in a civil union”   Parents may report income of their children by  ﬁling Form N-814, Parent’s 
and “civil union partner,” respectively.                                         Election to Report Child’s Interest and Dividends.
 The federal government does not recognize civil unions as married indi-          4. If you need to report additional tax from Form N-2, Distribution from an 
viduals for federal income tax purposes. The income reported for federal and     Individual Housing Account; Form N-103, Sale of Your Home; Form N-152, 
for Hawaii income tax purposes may di ﬀ  er, depending on the situation, as civilTax on Lump-Sum Distributions; Form N-312, Recapture of Capital Goods 
union couples do not have the same tax  ﬁ ling status options married couples    Excise Tax Credit; Form N-325, Recapture of Historic Preservation Income 
have in Hawaii. For example, certain employee bene ﬁts that are tax-exempt       Tax Credit; Form N-338, Recapture of Tax Credit for Flood Victims; Form 
when provided to married couples and the children of married couples may         N-344, Recapture of Important Agricultural Land Quali ﬁ  ed Agricultural Cost 
be taxable federally when they are provided for civil union partners and their   Tax Credit; Form N-348, Recapture of Capital Infrastructure Tax Credit; Form 
children, unless the civil union partner or their children qualify as dependents N-405, Tax on Accumulation Distribution of Trusts; Form N-586, Recapture 
under IRC section 152.                                                           of Tax Credit for Low-Income Housing; or Form N-814, Parent’s Election to 
                                                                                 Report Child’s Interest and Dividends, then you must  ﬁ  le a return regardless 
                                                                                 of income level.
    Who Must File
 1. Every individual doing business in Hawaii during the taxable year must 
ﬁ le a return, whether or not the individual derives any taxable income from         Who Should File
that business. “Doing business” includes all activities engaged in or caused      Even if you do not have to  ﬁle, you should  ﬁle to get a refund if too much 
to be engaged in with the object of gain or economic bene ﬁ t, direct or indirect,income tax was withheld from your pay. Also, if you are eligible for refundable 
except personal services performed as an employee under the direction and        credits, you need to  ﬁle a return to claim the credits.
control of an employer. For example, every person receiving rents from prop-
erty owned in Hawaii is “doing business” and must  ﬁ le a return whether or notResidency Status
the person’s expenses exceed the gross rental income.
 2. Every individual receiving more than the following amounts of gross in-        Resident
come subject to taxation under Hawaii Income Tax Law, including amounts           A resident is taxed on income from all sources.
received as salaries or wages for services rendered by an employee to an          A resident must  ﬁle an Individual Income  Tax Return—Resident (Form 
employer, must  ﬁle a return:                                                    N-11), if required to do so.
                                                                                  A Hawaii resident is (1) Every individual domiciled in Hawaii, and (2) Every 
                                                                                 other individual whether domiciled in Hawaii or not, who resides in Hawaii for 
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other than a temporary or transitory purpose. An individual domiciled outside tary and Spouses and Dependents of Persons in the Military ”, Tax Informa-
Hawaii is presumed to be a resident if he or she spends more than 200 days tion Release No. 97-1, “Determination of Residence Status ”, Tax Information
in Hawaii during the taxable year. This presumption may be overcome by Release No. 2010-01, “Military Spouses Residency Relief Act (“MSRRA”),”
evidence satisfactory to the Department that the individual maintained a per- and Department of Taxation Announcement No. 2019-01, “Military Spouses
manent place of abode outside the State and was in the State for a temporary Residency Relief Act; Amendments to the Servicemembers Civil Relief Act
or transitory purpose. No person shall be deemed to have gained or lost a enacted December 31, 2018; Tax Information Release No. 2010-01.”
residence simply because of his or her presence or absence in compliance
with military or naval orders of the United States, while engaged in aviation or Which Form to File
navigation, or while a student at any institution of learning. See Tax Informa-
tion Release No. 97-1, “Determination of Residence Status.” You MUST use Form N-11 if:
• You were a resident for the full year, or, if married ling ﬁ jointly, either
Nonresident spouse was a resident for the full year (however, the nonresident spouse
A Hawaii nonresident is an individual who is in Hawaii for a temporary or would be taxed on their worldwide income for the full year).
transient purpose, and whose permanent domicile is not Hawaii. You MUST use Form N-15 if:
A nonresident must ﬁle an Individual Income Tax Return—Nonresident and • You were a nonresident for the full year, or, if married ﬁling jointly, both
Part-Year Resident (Form N-15), if required to do so. A nonresident will be spouses were nonresidents for the full year.
taxed on income from Hawaii sources only. • You are taking up residence in Hawaii during the tax year. (Part-year resident).
A nonresident married to a Hawaii resident may choose to ﬁ le a joint return • You are giving up residence in Hawaii during the tax year. (Part-year resident).
with the resident spouse on Form N-11; however, the nonresident will then
be taxed on all income from all sources. For more information, see Mar-
ried Filing Joint Return on page 8. When to File
Note: If any due date falls on a Saturday, Sunday, or legal holiday, use the
Part-Year Resident next regular workday as the due date.
A part-year resident is an individual who was a Hawaii resident for part of You should ﬁ le as soon as you can after January 1, but not later than April
the year, and who was a nonresident during the other part of the year. This 22, 2024. If you are a ﬁscal year taxpayer, the prescribed due date of the
includes those who moved to Hawaii during the year and those who moved income tax return is the 20th day of the fourth month following the close of
away from Hawaii during the year. the ﬁscal year. If you ﬁle late, you may have to pay penalties and interest if
A part-year resident must ﬁle an Individual Income Tax Return—Nonresi- you owe taxes on your return. Please see the instructions forPenalties and
dent and Part-Year Resident (Form N-15), if required to do so. A part-year Interest on page 33.
resident will be taxed on all income from all sources during the period of If you are unable to ﬁle your Hawaii tax return by April 22, 2024, you are
residency, and on income from Hawaii sources only during the period of automatically granted a 6-month extension without the need to ﬁ le anything
nonresidency. with the Department unless an additional tax payment must be made. As
Domicile De ﬁ ned long as the following conditions are met, you are deemed to have made an
The term “domicile” means the place where an individual has a true, ﬁ xed, application for the 6-month extension to ﬁ le an income tax return on the pre-
permanent home and principal establishment, and to which place the individ- scribed due date:
ual has, whenever absent, the intention of returning. It is the place in which an 1. On or before April 22, 2024, 100% of the properly estimated tax liability is
individual has voluntarily ﬁxed the habitation of himself or herself and family, paid;
not for a mere special or temporary purpose, but with the present inten- 2. The tax return is ﬁled on or before the expiration of the 6-month extension
tion of making a permanent home. Three things are necessary to create period;
a new domicile: ﬁrst, abandonment of the old domicile; second, the intent 3. The tax return is accompanied by full payment of any tax not already paid;
to establish a new domicile; and third, actual physical presence in the new and
domicile. Once a domicile is established, the intent to abandon it is not itself
su ﬃcient to create a new domicile; a new domicile must be shown. 4. A court has not ordered you to ﬁ le the tax return on or before the prescribed
due date.
Reminder: If you are in Hawaii because of military orders and do not intend
to make Hawaii your permanent home, you are not considered a Hawaii Properly estimated tax liability means you made a bona ﬁde and reason-
resident for income tax purposes, even though you have been in Hawaii for able attempt to locate and gather all of the necessary information to make a
more than 200 days in 2023. File a resident return with your home state, proper estimate of tax liability for the taxable year.
and ﬁle a Hawaii nonresident and part-year resident return (Form N-15) to If you must make an additional payment of tax on or before April 22, 2024
report your Hawaii income. in order to meet the condition requiring payment of 100% of the properly
estimated tax liability, you must ﬁle Form N-200V with your payment. Federal
Resident and Nonresident Examples Form 4868, Application for Automatic Extension of Time to File U.S. Individual
Example 1—A Hawaii resident who enlists in the military normally will re- Income Tax Return, may not be used in lieu of Form N-200V. The extension
main a Hawaii resident regardless of the length of absence from Hawaii while of time to ﬁle is not an extension of time for payment of tax.
stationed outside of Hawaii. Under Hawaii Income Tax Law, certain tax credits must be claimed within
Example 2—A Hawaii resident working in a foreign country will remain a 12 months from the close of the tax year.
Hawaii resident unless permanent resident status is granted by the foreign You may use the below worksheet to determine the amount of your income
country. tax balance due.
Example 3—Foreign students who are granted entry into the United States 1. Amount of income tax you expect to owe for the
on an “F” visa are nonresidents for Hawaii tax purposes. Researchers and taxable year. If you do not expect to owe tax, do not
faculty members who are granted entry into the United States on “H,” “J,” or complete this worksheet. .............................................
“Q” visas, and who have been in Hawaii for more than 200 days during the 2. Hawaii income tax withheld. ........................................
taxable year may be considered Hawaii residents. 3. Current year’s estimated tax payments (include prior
Example 4—Spouses of those in the military service do not become Hawaii year’s overpayment allowed as a credit)....................
residents if their principal reason for moving to Hawaii was the transfer of the 4. Other payments and tax credits. .................................
service member spouse to Hawaii, and if it is their intention to leave Hawaii
when the service member spouse either is transferred to another military sta- 5. Total (add lines 2, 3, and 4). ........................................
tion or leaves the service. 6. Income tax balance due (line 1 minus line 5). ............
Example 5—A Hawaii resident who marries a nonresident will remain a Ha- You must pay the amount shown on line 6.
waii resident unless the three requirements for changing his or her domicile Form N-200V can be ﬁ led and payment made electronically through the
are also met. (Refer toDomicile“ De ﬁned” on this page.) This situation applies State’s Internet portal athitax.hawaii.gov. For more information on available
in reverse to a nonresident who marries a resident. A person’s residence electronic services, see tax.hawaii.gov/eservices/.
status will not change just because of marriage. The o ﬃcial U.S. Post O ﬃ ce cancellation mark will be considered primary
For more information, see Tax Information Release No. 90-3, “Income evidence of the date of ﬁ ling of tax documents and payments. If you want to
Taxation and Eligibility for Credits of an Individual Taxpayer Whose Status keep evidence that you mailed your return on time, ask your PostﬃO ce for a
Changes from Resident to Nonresident or from Nonresident to Resident,” Tax Certi ﬁcate of Mailing. It is NOT necessary to get a certi ﬁ ed or registered mail
Information Release No. 90-10,“Clari ﬁcation of Taxation and the Eligibility for return receipt.
Personal Exemptions and Credits of Residents and Nonresidents in the Mili-
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  Hawaii has adopted the IRC provision to allow documents and payments                Who must make Estimated Tax Payments? In most cases, you must 
delivered by a designated private delivery service to qualify for the “timely       pay estimated tax for the current year if both of the following apply: (1) You 
mailing treated as timely  ﬁling/paying rule.” The Department will conform to       expect to owe at least $500 in tax for the current year, after subtracting your 
the Internal Revenue Service listing of designated private delivery service         withholding and credits. (2) You expect your withholding and credits to be 
and type of delivery services qualifying under this provision. Timely  ﬁling of     less than the smaller of: 60% of the tax to be shown on your current year tax 
mail which does not bear the U.S. Post O  ﬃce cancellation mark or the date         return, or 100% of the tax shown on your tax return for the preceding year. 
recorded or marked by the designated delivery service will be determined by         Your tax return for the preceding year must cover all 12 months. If in the 
reference to other competent evidence. The private delivery service can tell        preceding year you did not  ﬁ  le a tax return or that return did not cover all 12 
you how to get written proof of the mailing date.                                   months, the 100% of the tax shown on your tax return for the preceding year 
                                                                                    does not apply.
      Where to File                                                                   Exceptions. You do not have to pay estimated tax for the current year if:
  If you are enclosing a check or money order with your tax return, mail your         1.  Your estimated tax liability (after taking into account all taxes withheld or 
return with payment to:                                                                 collected at the source) for the taxable year is less than $500; or
       Hawaii Department of Taxation                                                  2.  You meet all of the following conditions: (1) You were a full-time Hawaii 
       Attn: Payment Section                                                            resident in the preceding year, nonresidents or part-year residents in the 
       P. O. Box 1530                                                                   preceding year do no qualify for this exception, (2) You had no tax liability 
       Honolulu, Hawaii 96806-1530                                                      for the preceding year, and (3) Your tax year covered a 12 month period. 
  If you are NOT enclosing a check or money order with your tax return, mail            You had no tax liability for the preceding year if your total tax was zero or 
your return to:                                                                         you were not required to  ﬁ le an income tax return.
                                                                                      Due Dates for Estimated Tax Payments. You can pay all of your estimat-
       Hawaii Department of Taxation                                                ed tax by April 20, 2024, or in four equal amounts by April 20, 2024, June 20, 
       P. O. Box 3559                                                               2024, September 20, 2024, and January 20, 2025. Each payment must be 
       Honolulu, Hawaii 96811-3559                                                  submitted with Form N-200V, Individual Income Tax Payment Voucher. Form 
                                                                                    N-200V can be  ﬁled and payment made electronically through the State’s 
  Where to Get Forms and Information                                                Internet portal at hitax.hawaii.gov. For more information on available elec-
Taxpayer Services Branch                                                            tronic services, see tax.hawaii.gov/eservices/.
Website: tax.hawaii.gov                                                               Penalties. You may be charged a penalty (interest on the underpayment 
Telephone:                                                                          of estimated tax) if you do not pay enough tax through withholding and esti-
808-587-4242                                                                        mated tax payments, or if your estimated tax payments are late. See Penal-
Toll-Free: 1-800-222-3229                                                           ties and Interest on page 33.
Telephone for the hearing impaired:                                                   For more information, see Tax Facts 2019-03,         “Estimated Income Tax for 
808-587-1418                                                                        Individuals.”
Toll-Free: 1-800-887-8974
                                                                                    Electronic Funds Transfer (EFT)
Other Information                                                                     Section 231-9.9, Hawaii Revised Statutes (HRS), authorizes the Depart-
                                                                                    ment to require those taxpayers whose tax liability exceeds $100,000 during 
  Death of Taxpayer                                                                 the past year to pay the tax by EFT instead of by check. A penalty of 2% of the 
  Did the taxpayer die before  ﬁling a return for 2023? If so, the taxpayer’s       total tax will be assessed if you are required to make payments by EFT but fail 
spouse or personal representative may have to  ﬁ    le a return and sign it for the to timely do so. If an EFT payment is dishonored, a $25 service fee will be as-
person who died (decedent) if the decedent was required to  ﬁle a return. A         sessed. For more information on paying taxes by EFT, seetax.hawaii.gov/
personal representative can be an executor, administrator, or anyone who is         eservices/ and Tax Information Release No. 95-6,         “Questions and Answers 
in charge of the taxpayer’s property.                                               on Paying Taxes by Electronic-Funds Transfer” and Tax Information Release 
  If the decedent did not have to  ﬁle a return but either had State income tax     No. 99-1, “Filing of Tax Returns Required by Taxpayers Who Pay Taxes by 
withheld, made estimated tax payments, or is eligible for various tax credits,      Electronic Funds Transfer (EFT).”
a return must be  ﬁled to get a refund.                                               Multistate Tax Compact Act
  If your spouse died in 2023 and you did not remarry in 2023, or if your             Any taxpayer, other than a corporation acting as a business entity in more 
spouse died in 2024 before  ﬁling a return for 2023, you may still  ﬁle a joint     than one state, who is required by the Hawaii Income Tax Law to  ﬁ      le a return 
return for the 2023 tax year.                                                       and whose only activities in the State consist of sales and who does not own 
  If a return is  ﬁled for a deceased taxpayer, including a joint return with a     or rent real estate or tangible personal property and whose annual gross 
surviving spouse, the Deceased oval must be  ﬁlled in and the date of death         sales in or into the State during the tax year are not in excess of $100,000 
must be written in the boxes provided.                                              may elect to report and pay a tax of .5 percent of such annual gross sales. 
  Generally, the personal representative or other responsible individual must       Taxpayers who elect the foregoing shall  ﬁ  le Form N-310 in lieu of Form N-15.
sign the return on behalf of the decedent. If a refund is due, Form N-110, 
Statement of Person Claiming Refund Due a Deceased Taxpayer, must                     Composite Tax Returns and Payments
be completed and attached to the return to ensure that the refund check will          Composite tax returns and composite tax payments may be made on be-
be issued in the name of the surviving spouse, personal representative, or          half of nonresident shareholders of an S corporation, nonresident partners 
other responsible individual instead of in the decedent’s name. A personal          of a partnership, and nonresident members of a limited liability company or 
representative or other individual may be required to attach other documents        limited liability partnership. Instructions for  ﬁling a composite Form N-15 for 
such as the death certi ﬁcate. See Form N-110 for further information.              nonresident shareholders, partners, and members are included in the instruc-
  Exception for joint returns  ﬁled by surviving spouse. If ajoint return is        tions for Forms N-20 and N-35. If this is a composite tax return,   llﬁin the 
being  ﬁled by the decedent and the decedent’s surviving spouse, the surviv-        Composite oval at the top of Form N-15.
ing spouse should enter the decedent’s name, social security number, and            Election to File Form N-15 Without Providing 
date of death on the Spouse’s information lines. The surviving spouse should 
ﬁ le as the primary taxpayer and should write, “Filing as surviving spouse,”        Information as to Worldwide Source Income
on the spouse’s signature line, and then the surviving spouse should sign             In lieu of providing information as to worldwide source income, nonresident 
his or her name on the primary taxpayer’s signature line. If a refund is being      taxpayers (including nonresident alien taxpayers) and part-year resident tax-
claimed on the return, Form N-110 is not required. The refund check will be         payers may elect to  ﬁ le Form N-15 without claiming any standard deduction 
issued to the surviving spouse.                                                     or personal exemption amounts. Itemized deductions calculated using the 
                                                                                    ratio of Hawaii adjusted gross income to total adjusted gross income may not 
Estimated Tax Payments                                                              be claimed. Also, tax credits which are based on total adjusted gross income 
  Purpose. You must pay income taxes as you earn income during the year,            from all sources may not be claimed. To make this election, enter zero on line 
either through withholding or making estimated tax payments. You may have           37, Ratio of Hawaii AGI to Total AGI.
to make estimated tax payments if the tax withheld from your salary is not 
enough, or if you receive income that is not subject to withholding, such as 
self-employment income, interest, dividends, rents, and capital gains.

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                                                                                  ments to the Servicemembers Civil Relief Act enacted December 31, 2018; 
  Steps for Preparing Your Return                                                 Tax Information Release No. 2010-01.”
These instructions consist of 13 steps. You should complete the  ﬁ      rst three   Special Instructions for Nonresident Aliens
steps that follow BEFORE you begin to  ﬁ    ll in your return.
                                                                                     Special rules will apply to you if you are considered a nonresident alien or 
Steps 4 through 6,  ﬁ   lling in the return through line 6e, begin on this page anda dual-status alien. For Hawaii income tax purposes, a nonresident alien is 
end on page 11. Step 7,  ﬁ lling in the rest of the return, is on page 11. The Line-an individual who is not a U.S. citizen, and who has not been in Hawaii for 
By-Line Instructions for Form N-15 begin on page 12 and end on page 32.           more than 200 days during the taxable year, or is in Hawaii for a temporary or 
Finally, steps 8 through 13 begin on page 32. These are the steps you             transient purpose. A dual-status alien is a person who was a resident alien for 
should take after you  ﬁll in Form N-15 and any other schedules and forms.        part of the year and a nonresident alien for the other part of the year.
If you follow these steps and read the Line-By-Line Instructions, we feel you        The special rules for nonresident aliens and dual-status aliens will not apply 
can  ﬁll in your return quickly and accurately.                                   if you elect to be taxed as a resident alien on your federal income tax return. 
                                                                                  You can make this election if either of the following applies to you:
Special Instructions for Nonresident Military 
                                                                                  •  You were a nonresident alien on the last day of the tax year, and your 
Spouses                                                                              spouse was a U.S. citizen or resident alien on the last day of the tax year.
Note:  The exemption only applies to the servicemember’s spouse. Any              •  You were a nonresident alien at the beginning of the tax year, but you were 
non-military source income earned in Hawaii by the servicemember is sub-             a resident alien on the last day of the tax year and your spouse was a U.S. 
ject to Hawaii income tax.                                                           citizen or resident alien on the last day of the tax year. (This also applies if 
The Military Spouses Residency Relief Act (MSRRA), Public Law 111-97,                both you and your spouse were nonresident aliens at the beginning of the 
November 11, 2009, provides that a qualifying nonresident spouse of a ser-           tax year and both were resident aliens at the end of the tax year.)
vicemember may source his or her income from services performed in Hawaii            In certain situations, a taxpayer may be considered a nonresident alien for 
to their state of residence.                                                      federal income tax purposes and a resident for Hawaii income tax purposes. 
Income received by the servicemember’s civilian spouse for services per-          In these situations, the special rules applicable to individuals who are con-
formed by the servicemember’s spouse in Hawaii is not considered Hawaii-          sidered nonresident aliens for federal income tax purposes will apply when 
sourced income and therefore, not subject to Hawaii income tax ifall of the       the individual  ﬁles a Hawaii resident income tax return. See Tax Information 
following conditions are met:                                                     Release No. 97-1,“Determination of Residence Status.    ”
1.  The nonresident servicemember (a member of the uniformed services as 
   de ﬁned in 10 U.S.C. §101(a)(5)) is present in Hawaii solely in compliance     Step 1
   with military or naval orders;
2.  The nonresident spouse is in Hawaii solely to be with the servicemember;      Get all of your income records together.
   and                                                                               These include any Forms HW-2 and federal Forms W-2 or 1099 that you 
3. The spouse and servicemember are domiciled in the same state or the            received. If you don’t receive a Form HW-2 or federal Form W-2 by January 
   spouse has elected to use the same residence of the servicemember for          31, or if the one you get isn’t correct, please contact your employer as soon 
   the purpose of state taxation.                                                 as possible. Only your employer can give you a Form HW-2 or federal Form 
Sec. 302 of the Veterans Bene ﬁ ts and Transitions Act of 2018 - Residence        W-2, or correct it. If you cannot get a Form HW-2 or federal Form W-2 by 
of spouses for servicemembers amends SCRA to allow the spouse of a                February 15, please contact our Taxpayer Services sta ﬀ    .
servicemember to elect to use the same state of residence as the service-            If you have someone prepare your return for you, make sure that person 
member for state or local tax purposes regardless of when or where the two        has all your income and expense records so he or she can  ﬁ    ll in your return 
individuals were married.                                                         correctly. Remember, even if someone else prepares your return incorrectly, 
Provided that the above three requirements are met, a servicemember’s             YOU are still responsible.
spouse is exempt from Hawaii income tax on his or her income received from:
•  Wages, salaries, tips, commissions, and other compensation for services        Step 2
performed in Hawaii as an employee;                                               If you plan to claim tax credits or itemize 
•  Unemployment insurance bene ﬁ     ts received to replace wages, salaries, and  deductions, get the information and expense 
other compensation exempt under the above requirements;
•  Temporary Disability Insurance (TDI) bene ﬁts received to replace wages,       records you need.
salaries, and other compensation exempt under the above requirements;                These instructions tell you what credits and deductions you can claim. 
                                                                                  Some of the records you may need are:
•  Income from his or her sole-proprietorship or single member limited liability 
company (LLC) if the income is directly and solely attributable to services       •  Medical and dental payment records.
performed in Hawaii by the servicemember’s spouse. The LLC must be a              •  Real estate and income tax receipts.
disregarded entity for federal and Hawaii income tax purposes. The ex-            •  Interest payment records for a home mortgage.
emption does not apply to income from any other pass-through entity such          •  Receipts for charitable contributions.
as an LLC with two or more members, a partnership, or an S Corporation 
(including an S Corporation with a sole shareholder).
                                                                                  Step 3
If a nonresident spouse had Hawaii income tax withheld on his or her sal-
ary, wages, or other compensation that is exempt under the above require-         Get all forms, schedules, and publications you 
ments, the taxpayer must  ﬁle Form N-15, Individual Income Tax Return for         need.
Nonresidents and Part-Year Residents, to claim a refund. Fill in the MSRRA           All forms, instructions, and publications you need are available on the Inter-
oval at the top of Form N-15, and attach a copy of the following documents:       net. You may also pick them up at any district tax o  ﬃce or request that they 
1.  Form W-2 showing the amount of Hawaii income tax withheld;                    be mailed to you. Please allow approximately 10 days for the mailing of the 
2.  The servicemember’s military or naval orders assigning the servicemember      tax forms. See page 6 for Department’s website address and phone number.
   to a post of duty in Hawaii;
3.  A valid, unexpired military spouse identi ﬁcation card that identi  es ﬁ the  Step 4
   card-holder as a spouse and not merely a dependent; and
4.  The servicemember’s Leave and Earnings Statement indicating that the          Fill in the oval(s) if you are  ﬁ               ling an amended 
   servicemember’s legal residence for purposes of withholding state income       return.
   taxes from military pay is a state other than Hawaii.                             If you are  ﬁling an amended return,  ﬁll in the amended return oval at the 
The nonresident spouse’s income that is exempt from Hawaii income tax             top of Form N-15.
under the above requirements should only be reported in Column A. Do not             If you are  ﬁling an amended return due to a farming net operating loss car-
report any income that is exempt under the above requirements in Column           ryback, also  ﬁ ll in the NOL Carryback oval.
B (Hawaii income).                                                                   If you are  ﬁling an amended return due to an IRS adjustment, also  ﬁ  ll in the 
For more information, see Tax Information Release No. 2010-01, “Military          IRS Adjustment oval.
Spouses Residency Relief Act (“MSRRA”)”        and Department of Taxation An-        See page 33 of the instructions for more information.
nouncement No. 2019-01, Military Spouse Residency Relief Act: Amend-

                                                                                                                                                        Page 7

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                                                                                            If you are an alien and were issued an individual taxpayer identi  cationﬁ
Step 5                                                                                    number (ITIN) by the IRS, enter your ITIN in the boxes provided for the social 
Fill in the oval to indicate whether you are a                                            security number.
part-year resident or nonresident. Also,  ﬁll in                                            The Department needs this information to issue your refund and correctly 
                                                                                          apply any tax payments in a timely manner. Your refund may be delayed with-
the oval if you are a nonresident alien or dual-                                          out a valid social security number or ITIN provided on your income tax return.
status alien, exempt under MSRRA, or  ﬁ                               ling a 
composite tax return.                                                                       Filing Status
At the top of Form N-15, you     must   ﬁll in the oval to indicate whether you             More than one  ﬁ    ling status may apply to you. Choose the one that will give 
are a part-year resident or nonresident. If one of the ovals is not  ﬁ lled in, your      you the lowest tax. Your  ﬁling status may or may not be the same as your 
return may be processed incorrectly and may result in a delay.                            federal  ﬁling status. For example, the federal government recognizes same-
If you are a part-year resident, you      must   ﬁll in the period of your Hawaii         sex marriages but not civil unions, while Hawaii recognizes both same-sex 
residency on the line which begins “Tax Year . . .” If the part-year resident oval        marriages and civil unions. For Hawaii purposes, civil union couples have the 
is  ﬁlled in and the line to indicate the taxpayer’s tax year is not completed,           same tax status options as married couples.
any claims for the credit for low-income household renters will be disallowed.              Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only one oval.
Fill in the oval if you are a nonresident alien or dual-status alien.
                                                                                          Single
Fill in the oval if you are a nonresident spouse of a servicemember who                   Note: Civil union couples may not choose “single” as their  ﬁling status.
has income exempt under MSRRA. See Special Instructions for Nonresident 
Military Spouses on page 7.                                                                 You can  ﬁ  ll in oval 1 if any of the following was true on December 31, 2023.
Fill in the oval if you are  ﬁling a composite tax return on behalf of nonresi-           •  You were never married.
dent shareholders of an S corporation, nonresident partners of a partnership,             •  You were legally separated according to your state’s law under a decree of 
or nonresident members of a limited liability company or limited liability part-            divorce or separate maintenance. But if, at the end of 2023, your divorce 
nership. SeeComposite Tax Returns and Payments on page 6.                                   was not  ﬁnal (an interlocutory decree), you are considered married and 
                                                                                            cannot  ﬁll in oval 1.
Step 6                                                                                    •  You were widowed before January 1, 2023, and did not remarry before 
                                                                                            the end of 2023. If you have a child, you may be able to use the qualifying 
First time  ﬁler oval, your name, address,                                                  surviving spouse  ﬁling status. SeeQualifying Surviving Spouseon page 9.
social security number,  ﬁling status, and                                                  If you are unmarried and provide a home for certain other persons, you may 
exemptions.                                                                               be able to  ﬁle as Head of Household. SeeHead of Household on page 9.
First Time Filer                                                                            Married Filing Joint Return
If you are  ﬁling a tax return for the  ﬁrst time,  ﬁll in the  ﬁ rst time  ﬁ ler oval at Note:  For purposes of  ﬁling a joint return, common law marriages are not 
the top of Form N-15.                                                                     recognized under Hawaii law unless they began in a state which permits 
                                                                                          common law marriages.
Name
                                                                                            You can  ﬁ  ll in oval 2 if any of the following apply.
Write your name, and your spouse’s name if you are married and  ﬁling a 
joint return, in the space provided and at the top of Form N-15, pages 2, 3,              •  You were married at the end of 2023, even if you did not live with your 
and 4. You must use your legal name. Nicknames are not permitted. If you                    spouse at the end of 2023.
have changed your name because of marriage, divorce, etc., make sure you                  •  Your spouse died in 2023 and you did not remarry in 2023.
immediately notify the Social Security Administration so that the name on                 •  You were married at the end of 2023, and your spouse died in 2024 before 
your tax return is the same as the name on the social security records. If                  ﬁ ling a 2023 return.
these names do not match, your refund may be delayed.                                       If you are married and  ﬁle a joint return, both you and your spouse must 
If you  ﬁle joint returns, write the names in the same order every year. If you           report all of your income, exemptions, deductions, and credits on your joint 
are  ﬁling as the surviving spouse, see Death of Taxpayer, on page 6 for morereturn. You can  ﬁ               le a joint return even if only one of you had income or if you 
information on joint returns  ﬁled by a surviving spouse.                                 did not live together all year. However, both of you must sign the return.
Write any descriptions (e.g., Jr., III, etc.) in the space provided for theﬃsu   x.         If you  ﬁle a joint return, both you and your spouse are generally responsible 
You must also write the  ﬁrst four letters of your last name in the boxes                 for the tax, interest, and penalties due on the return. This means that if one 
provided. If you are married, you must also write the  ﬁrst four letters of your          spouse does not pay the tax due, the other may have to.
spouse’s last name in the boxes provided whether joint or separate returns                  If you and your spouse  ﬁle a joint return for the year and later decide to 
are  ﬁled.                                                                                ﬁ le separately, both you and your spouseMUST   ﬁle amended returns on or 
Address                                                                                   before the due date of the original return (April 20).    You may not change 
                                                                                          your  ﬁling status from married  ﬁling jointly to married  ﬁ     ling separately 
Write your current mailing address in the space provided. If you receive                  after that date.
your mail “in care of” someone else (i.e., your mail is sent to an address                  If your spouse died in 2023 or in 2024 before  ﬁling a return for 2023, see 
belonging to someone other than yourself),  ﬁll in that person’s name in the              Death of Taxpayer on page 6.
space provided.
If your mailing address has changed, you must notify the Department of the                  Special Rule for Nonresidents or Part-Year Residents Who File a Joint Re-
change by completing Form ITPS-COA, Change of Address Form, or log in                     turn With a Hawaii Resident on Form N-11. If at the end of the taxable year 
to your Hawaii Tax Online account at hitax.hawaii.gov. Failure to do so may               you were a nonresident (but you were a U.S. resident) or a part-year resident 
prevent your address from being updated, any refund due to you from being                 who is married to a full-year Hawaii resident, you may choose to  ﬁ    le a joint re-
delivered (the U.S. Postal Service is not permitted to forward your State re-             turn with your resident spouse. By  ﬁ    ling a joint return, however, you and your 
fund check), and delay important notices or correspondence to you regarding               spouse will be taxed on your combined worldwide income for the entire year.
your return.                                                                                Special Rule for Nonresidents or Part-Year Residents Who File a Joint Re-
If your address is outside the United States or its possessions or territories,           turn With a Part-Year Resident on Form N-15. If at the end of the taxable year 
enter the city in the space provided for “City, town or post o  ﬃce,” and enter           you were a nonresident (but you were a U.S. resident) or a part-year resident 
the postal code in the space provided for “Postal/ZIP code.” Enter the prov-              who is married to a part-year resident, you may choose to  ﬁle a joint return 
ince and/or state, and the name of the country in the space provided.Do not               with your part-year resident spouse. By  ﬁling a joint return, you and your 
abbreviate the country name.                                                              spouse will be taxed on your combined worldwide income for the period in 
                                                                                          which the part-year resident is a Hawaii resident.
  Social Security Number                                                                       Special Rule for Nonresident Aliens and Dual-Status Aliens. Generally, a 
Write your social security number in the boxes provided. If you are married, married couple cannot  ﬁ                le a joint return if either spouse is a nonresident alien 
you must also write your spouse’s social security number in the boxes pro-                at any time during the year. However, if you were a nonresident alien or a 
vided whether joint or separate returns are  ﬁ led. Your social security numbersdual-status alien and were married to a U.S. citizen or resident alien at the 
must be written in the same order as your names are written on your return.               end of 2023, you can elect to be treated as a resident alien and  ﬁle a joint 
Also enter your social security number, and your spouse’s social security                 federal return. See federal Publication 519 for details. If you and your spouse 
number if you are married and  ﬁling a joint return, at the top of Form N-15,             have made that election on your federal return, you also may choose to  ﬁ      le a 
pages 2, 3, and 4.                                                                        joint Hawaii return. By  ﬁ ling a joint return, you and your spouse will be taxed 
                                                                                          on your combined worldwide income.
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Married Filing Separate Return Keeping up a home.To ﬁ nd out what is included in the cost of keeping up
If you are married and ﬁle a separate return, you generally report only your a home, see federal Publication 501.
own income, exemptions, deductions, and credits. Generally, you are respon- Special Rule for Nonresident Aliens and Dual-Status Aliens.—If you were
sible only for the tax on your own income. a nonresident alien or dual-status alien during the tax year, you cannot ﬁ le as
However, you will usually pay more tax than if you use another ﬁ ling status Head of Household.
for which you qualify. Also, if you ﬁle a separate return, you cannot take the Married persons who live apart.Even if you were not divorced or legally
student loan interest deduction or the earned income tax credit. You also can- separated at the end of 2023, you are considered unmarried if all of the fol-
not take the standard deduction if your spouse itemizes deductions. lowing apply:
If you ﬁle a separate return, write your spouse’s full name in the space after• You lived apart from your spouse for the last six months of 2023. Temporary
oval 3. Also, write the ﬁrst four letters of your spouse’s last name and your absences for special circumstances, such as for business, medical care,
spouse’s social security number in the boxes provided. school, or military service, count as time lived in the home;
If your spouse does not ﬁle a Hawaii tax return, you may be able to claim • You ﬁle a separate return from your spouse;
the exemption for your spouse. See the instructions for line 6b. • You paid over half the cost of keeping up your home for 2023;
If you were married in 2023, had a child living with you, and lived apart from • Your home was the main home of your child, stepchild, or foster child for
your spouse during the last six months of 2023, you may be able to ﬁle as more than half of 2023 (if half or less, seeException to time lived with you
Head of Household. See Married persons who live apart on this page. on this page); and
Special Rule for Nonresident Aliens and Dual-Status Aliens.— Married non- • You can claim this child as your dependent or could claim the child except
resident aliens must ﬁ le separate returns. However, if you were a nonresident that the child’s other parent can claim him or her under the rule forChildren
alien or a dual-status alien and were married to a U.S. citizen or resident alien of divorced or separated parents on page 10.
at the end of 2023, you can elect to be treated as a resident alien and ﬁle a Adopted child.An adopted child is always treated as your own child. An
joint federal return. See federal Publication 519 for details. If you and your adopted child includes a child lawfully placed with you for legal adoption.
spouse have made that election on your federal return, you also may choose Foster child. A foster child is any child placed with you by an authorized
to ﬁle a joint Hawaii return. By ﬁ ling a joint return, you and your spouse will beplacement agency or by judgment, decree, or other order of any court of
taxed on your combined worldwide income. competent jurisdiction.
Head of Household Special Rule for Nonresident Aliens and Dual-Status Aliens.—If you were
This ﬁling status is for unmarried individuals who provide a home for certaina nonresident alien or dual-status alien during the tax year, the special rules
other persons. You are considered unmarried for this purpose if any of the for Married persons who live apart will not apply to you unless you meet all
following applies. of the tests previously stated, and you are a resident of Canada or Mexico.
• You were legally separated according to your state’s law under a decree If you are considered unmarried under these rules, you may ﬁ le as a single
of divorce or separate maintenance at the end of 2023. But if, at the end individual. You cannot ﬁ le as Head of Household.
of 2023, your divorce was not ﬁnal (an interlocutory decree), you are con- Qualifying Surviving Spouse
sidered married. Note: See Death of Taxpayer on page 6 for more information.
• You are married but lived apart from your spouse for the last six months of You can ﬁll in oval 5 and use joint return tax rates for 2023 if all of the fol-
2023 and you meet the other rules under Married persons who live apart lowing apply.
on this page.
• Your spouse died in 2021 or 2022 and you did not remarry before the end
• You are married to a nonresident alien at any time during the year and you of 2023.
do not choose to treat him or her as a resident alien.
• You have a child or stepchild (not a foster child) whom you can claim as a
Fill in the oval on line 4 only if you are unmarried (or considered unmarried) dependent or could claim as a dependent except that, for 2023:
and either Test 1 or Test 2 applies.
– The child had gross income of $4,700 or more,
Test 1. You paid over half the cost of keeping up a home that was the main
home for all of 2023 of your parent whom you can claim as a dependent, – The child ﬁled a joint return, or
except under a multiple support agreement (see page 11). Your parent did – You could be claimed as a dependent on someone else’s return.
not have to live with you. If the child isn’t claimed as your dependent on line 6c, enter the child’s
Test 2. You paid over half the cost of keeping up a home in which you lived name on line 4.
and in which one of the following also lived for more than half of the year (if • This child lived in your home for all of 2023. If the child did not live with you
half or less, see Exception to time lived with you on this page). for the required time, see Exception to time lived with you, below.
1. Any person whom you can claim as a dependent. But do not include: • You paid over half the cost of keeping up your home.
a. Your child whom you claim as your dependent because of the rule for • You could have ﬁled a joint return with your spouse the year he or she died,
Children of divorced or separated parents on page 10, even if you did not actually do so.
b. Any person who is your dependent only because he or she lived with If all of the above apply and you qualify to leﬁas a qualifying surviving
you for all of 2023, or spouse, ﬁll in the date of death in the boxes provided under the spouse’s
c. Any person you claimed as a dependent under a multiple support social security number.Do not ﬁ ll in your spouse’s social security number or
agreement. See page 11. ﬁ ll in the Deceased oval.
2. Your unmarried qualifying child who is not your dependent. If your spouse died in 2023, you cannot ﬁ le as qualifying surviving spouse.
3. Your married qualifying child who is not your dependent only because Instead, see the instructions for Death of Taxpayer on page 6 and Married
you can be claimed as a dependent on someone else’s 2023 return. Filing Joint Return on page 8.
4. Your qualifying child who, even though you are the custodial parent, Adopted child. An adopted child is always treated as your own child. An
is not your dependent because of the rule for Children of divorced or adopted child includes a child lawfully placed with you for legal adoption.
separated parents on page 10. Dependent.To ﬁ nd out if someone is your dependent, see the instructions
If the child is not claimed as your dependent, enter the child’s name on for line 6c that begin on page 10.
line 4. Exception to time lived with you. Temporary absences by you or the child
Qualifying child. To ﬁnd out if someone is your qualifying child, see Step 1 for special circumstances, such as school, vacation, business, medical care,
of the line 6c instructions on page 10. military service, or detention in a juvenile facility, count as time lived in the
Dependent.To ﬁnd out if someone is your dependent, see the instructions home. Also seeKidnapped child on page 11, if applicable.
for line 6c that begin on page 10. A child is considered to have lived with you for all of 2023 if the child was
Exception to time lived with you. Temporary absences by you or the other born or died in 2023 and your home was the child’s home for the entire time
person for special circumstances, such as school, vacation, business, medical he or she was alive.
care, military service, or detention in a juvenile facility, count as time lived in theKeeping up a home.To ﬁ nd out what is included in the cost of keeping up
home. Also see Kidnapped child on page 11, if applicable. a home, see federal Publication 501.
If the person for whom you kept up a home was born or died in 2023, you Special Rule for Nonresident Aliens and Dual-Status Aliens.—The spe-
still may be able to ﬁle as head of household. If the person is your qualifying cial rules for Qualifying Surviving Spouse will not apply unless the surviving
child, the child must have lived with you for more than half the part of the year spouse meets all of the tests previously stated, and was a resident alien or
he or she was alive. If the person is anyone else, see federal Publication 501. U.S. citizen the year their spouse died. The residency status refers to the
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surviving spouse’s actual status, and not the election that some nonresident 3. Could you, or your spouse if ﬁling jointly, be claimed as a dependent on
aliens make to be taxed as U.S. residents. someone else’s 2023 tax return?
Yes. Stop. You cannot claim any dependents. Go to Form N-15, line 7.
Exemptions No. You can claim this child as a dependent.
Line 6a Step 3 Is Your Qualifying Relative Your Dependent?
A qualifying relative is a person who is your:
Yourself • Son, daughter, stepchild, foster child, or a descendant of any of them (for
Fill in the oval on line 6a if no one can claim you as a dependent on another example, your grandchild), or
person’s tax return. Fill in the oval for “Age 65 or over” if you are age 65 or Brother, sister, half brother, half sister, or a son or daughter of any of them
over as of January 1, 2024. If you can be claimed as a dependent on another (for example, your niece or nephew), or
person’s tax return, do not ﬁll in the ovals on lines 6a and 6b. Instead, ﬁ ll in
the oval under line 37. Father, mother, or an ancestor or sibling of either of them (for example, your
grandmother, grandfather, aunt, or uncle), or
Line 6b Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law, or
Spouse
Fill in the oval on line 6b if either of the following applies. Any other person (other than your spouse) who lived with you all year as
a member of your household if your relationship did not violate local law. If
1. Your ﬁling status is married ﬁ ling jointly and your spouse cannot be claimed the person did not live with you for the required time, seeException to time
as a dependent on another person’s return. lived with you on page 11, and
2. You were married at the end of 2023, your ﬁling status is married lingﬁ
separately, and both of the following apply. • Who was not a qualifying child of any taxpayer for 2023. For this purpose, a
person is not a taxpayer if he or she is not required to ﬁle a Hawaii income
a. Your spouse had no income and is not ﬁling a return. tax return and either does not ﬁle such a return or ﬁles only to get a refund
b. Your spouse cannot be claimed as a dependent on another person’s of withheld income tax or estimated tax paid, and
return. • Who had gross income of less than $4,700 in 2023. If the person was per-
If your spouse meets these quali ﬁcations, ﬁll in the oval under line 6b and manently and totally disabled, seeException to gross income test on page
ﬁ ll in the oval for “Age 65 or over” if your spouse was age 65 or over as of 11, and
January 1, 2024. • For whom you provided over half of his or her support in 2023. But see
If you became divorced or legally separated during 2023, you cannot take Children of divorced or separated parents on this page, and Multiple sup-
an exemption for your former spouse. port agreements and Kidnapped child on page 11.
Death of your spouse. If your spouse died in 2023 and you did not re- 1. Does any person meet the conditions to be your qualifying relative?
marry by the end of 2023, ﬁll in the ovals on line 6b for the exemptions you Yes. Go to Question 2.
could have taken for your spouse on the date of death. See the instructions
for Death of Taxpayer on page 6. No. Stop. Go to Form N-15, line 7.
Enter the number of ovals ﬁlled on lines 6a and 6b. 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? If your qualifying relative was
adopted, see Exception to citizen test on page 11.
Lines 6c and 6d Yes. Go to Question 3.
Children and Other Dependents No. Stop. You cannot claim this person as a dependent.
Enter on lines 6c and 6d the full names, social security numbers, and rela- 3. Was your qualifying relative married?
tionship for your dependent children and other dependents. Each dependent Yes. See Married person on page 11.
must have a social security number. If you have more than six dependents,
attach a statement with the required information. Enter the number of your No. Go to Question 4.
dependent children listed in the box for line 6c. Enter the number of other 4. Could you, or your spouse if ﬁling jointly, be claimed as a dependent on
dependents listed in the box for line 6d. someone else’s 2023 tax return?
Follow the steps below to ﬁnd out if a person quali ﬁ es as your dependent. Yes. Stop. You cannot claim any dependents. Go to Form N-15, line 7.
No. You can claim this person as a dependent.
Step 1 Do You Have a Qualifying Child?
A qualifying child is a child who is your: De ﬁnitions and Special Rules
• Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, Adopted child. An adopted child is always treated as your own child. An
half brother, half sister, or a descendant of any of them (for example, your adopted child includes a child lawfully placed with you for legal adoption.
grandchild, niece, or nephew), and Children of divorced or separated parents. A child will be treated as the
• Was under age 19 at the end of 2023 and younger than you (or your qualifying child or qualifying relative of his or her noncustodial parent if all of
spouse, if ﬁling jointly), or under age 24 at the end of 2023, a student, and the following conditions apply.
younger than you (or your spouse, if ﬁling jointly), or any age and perma- 1. The parents are divorced, legally separated, separated under a written
nently and totally disabled, and separation agreement, or lived apart at all times during the last six months
• Who did not provide over half of his or her own support for 2023, and of 2023 (whether or not they are or were married).
• Who is not ﬁling a joint return for 2023 or is ﬁ ling a joint return for 2023 only2. The child received over half of his or her support for 2023 from the parents
to claim a refund of withheld income tax or estimated tax paid, and (and the rules on Multiple support agreements, on page 11, do not apply).
• Who lived with you for more than half of 2023. If the child did not live with Support of a child received from a parent’s spouse is treated as provided
you for the required time, see Exception to time lived with you on page 11. by the parent.
1. Do you have a child who meets the conditions to be your qualifying child? 3. The child is in custody of one or both of the parents for more than half of
2023.
Yes. Go to Step 2.
4. Either of the following applies.
No. Go to Step 3.
a. The custodial parent signs federal Form 8332 or a substantially similar
Step 2 Is Your Qualifying Child Your Dependent? statement that he or she will not claim the child as a dependent for
1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident 2023, and the noncustodial parent includes a copy of the form or state-
of Canada or Mexico? If the child was adopted, see Exception to citizen ment with his or her return. If the divorce decree or separation agree-
test on page 11. ment went into e ﬀ ect after 1984 and before 2009, the noncustodial par-
Yes. Go to Question 2. ent may be able to include certain pages from the decree or agreement
instead of federal Form 8332. See Post-1984 and pre-2009 decree or
No. Stop. You cannot claim this child as a dependent. agreement and Post-2008 decree or agreement.
2. Was the child married? b. A pre-1985 decree of divorce or separate maintenance or written sepa-
Yes. See Married person on page 11. ration agreement between the parents provides that the noncustodial
No. Go to Question 3. parent can claim the child as a dependent, and the noncustodial parent
provides at least $600 for support of the child during 2023.
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If conditions (1) through (4) apply, only the noncustodial parent can claim Multiple support agreements. If no one person contributed over half of
the child for purposes of the dependency exemption. However, this does not the support of your relative (or a person who lived with you all year as a
allow the noncustodial parent to claim head of household ﬁling status, the member of your household) but you and another person(s) provided more
credit for child and dependent care expenses, the exclusion for dependent than half of your relative’s support, special rules may apply that would treat
care bene ﬁts, or the earned income tax credit. See federal Publication 501 you as having provided over half of the support. For details, see federal Pub-
for details. lication 501.
Custodial and noncustodial parents. The custodial parent is the parent Permanently and totally disabled. A person is permanently and totally
with whom the child lived for the greater number of nights in 2023. The non- disabled if, at any time in 2023, the person cannot engage in any substantial
custodial parent is the other parent. If the child was with each parent for an gainful activity because of a physical or mental condition and a doctor has
equal number of nights, the custodial parent is the parent with the higher determined that this condition has lasted or can be expected to last continu-
federal adjusted gross income. See federal Publication 501 for an exception ously for at least a year, or can be expected to lead to death.
for a parent who works at night, rules for a child who is emancipated under Public assistance payments. If you received payments under the Tem-
state law, and other details. porary Assistance for Needy Families (TANF) program or other public as-
Post-1984 and pre-2009 decree or agreement. The decree or agreement sistance program and you used the money to support another person, see
must state all three of the following. federal Publication 501.
1. The noncustodial parent can claim the child as a dependent without Qualifying child of more than one person. Even if a child meets the
regard to any condition, such as payment of support. conditions to be the qualifying child of more than one person, only one person
2. The other parent will not claim the child as a dependent. can claim the child as a qualifying child for the (1) dependency exemption,
3. The years for which the claim is released. (2) head of household ﬁ ling status, (3) credit for child and dependent care ex-
penses, (4) exclusion for dependent care bene ﬁ ts, and (5) earned income tax
The noncustodial parent must include all of the following pages from the credit, unless the special rule for Children of divorced or separated parents
decree or agreement. on page 10 applies.
• Cover page (include the other parent’s social security number on that No other person can take any of the ﬁve tax bene ﬁts listed above based
page). on the qualifying child. If you and any other person can claim the child as a
• The pages that include all the information identi ﬁ ed in (1) through (3) above.qualifying child, the following rules apply.
• Signature page with the other parent’s signature and date of agreement. • If only one of the persons is the child’s parent, the child is treated as the
You must include the required information even if you ﬁled it with your re- qualifying child of the parent.
turn in an earlier year. • If the parents ﬁle a joint return together and can claim the child as a qualify-
Post-2008 decree or agreement. If the divorce decree or separation ing child, the child is treated as the qualifying child of the parents.
agreement went into e ﬀect after 2008, the noncustodial parent cannot in- • If the parents do not ﬁle a joint return together but both parents claim the
clude pages from the decree or agreement instead of federal Form 8332. The child as a qualifying child, the child will be treated as the qualifying child of
custodial parent must sign either federal Form 8332 or a substantially similar the parent with whom the child lived for the longer period of time in 2023. If
statement the only purpose of which is to release the custodial parent’s claim the child lived with each parent for the same amount of time, the child will
to an exemption for a child, and the noncustodial parent must include a copy be treated as the qualifying child of the parent who had the higher federal
with his or her return. The form or statement must release the custodial par- adjusted gross income (AGI) for 2023.
ent’s claim to the child without any conditions. For example, the release must • If no parent can claim the child as a qualifying child, the child is treated as
not depend on the noncustodial parent paying support. the qualifying child of the person who had the highest federal AGI for 2023.
Release of exemption revoked. A custodial parent who has revoked his • If a parent can claim the child as a qualifying child but no parent does so
or her previous release of a claim to exemption for a child must include a copy claim the child, the child is treated as the qualifying child of the person who
of the revocation with his or her return. For details, see federal Form 8332. had the highest federal AGI for 2023, but only if that person’s federal AGI
Exception to citizen test. If you are a U.S. citizen or U.S. national and is higher than the highest federal AGI of any parent of the child who can
your adopted child lived with you all year as a member of your household, that claim the child.
child meets the requirement to be a U.S. citizen. Example. Your daughter meets the conditions to be a qualifying child for
Exception to gross income test. If your relative (including a person who both you and your mother. Your daughter does not meet the conditions to be
lived with you all year as a member of your household) is permanently and a qualifying child of any other person, including her other parent. Under the
totally disabled (de ﬁned on this page), certain income for services performed rules just described, you can claim your daughter as a qualifying child for
at a sheltered workshop may be excluded for this test. For details, see federalall of the ﬁve tax bene ﬁts listed above for which you otherwise qualify. Your
Publication 501. mother cannot claim any of the ﬁve tax bene ﬁ ts listed above based on your
Exception to time lived with you. Temporary absences by you or the daughter. However, if your mother’s federal AGI is higher than yours and you
other person for special circumstances, such as school, vacation, business, do not claim your daughter as a qualifying child, your daughter is the qualify-
medical care, military service, or detention in a juvenile facility, count as time ing child of your mother.
the person lived with you. Also see Children of divorced or separated parents If you will be claiming the child as a qualifying child, go to Step 2 on page
on page 10, orKidnapped child on this page. 10. Otherwise, stop; you cannot claim any bene ﬁ ts based on this child.
If the person meets all other requirements to be your qualifying child but Student. A student is a child who during any part of ﬁ ve calendar months
was born or died in 2023, the person is considered to have lived with you for of 2023 was enrolled as a full-time student at a school, or took a full-time, on-
more than half of 2023 if your home was this person’s home for more than farm training course given by a school or a state, county, or local government
half the time he or she was alive in 2023. agency. A school includes a technical, trade, or mechanical school. It does
Any other person is considered to have lived with you for all of 2023 if the not include an on-the-job training course, correspondence school, or school
person was born or died in 2023 and your home was this person’s home for o ﬀering courses only through the Internet.
the entire time he or she was alive in 2023. Birth or Death of Dependent. You can take an exemption for a dependent
Foster child. A foster child is any child placed with you by an authorized who was born or who died during the taxable year if he or she met the tests
placement agency or by judgment, decree, or other order of any court of for a dependent while alive. This means that a baby who lived only a few
competent jurisdiction. minutes can be claimed as a dependent.
Kidnapped child. If your child is presumed by law enforcement authorities
to have been kidnapped by someone who is not a family member, you may Line 6e
be able to take the child into account in determining your eligibility for head Add the numbers you entered in the boxes for 6a, 6b, 6c, and 6d. Enter the
of household or qualifying surviving spouse ﬁ ling status, the dependency ex- total in the box on line 6e.
emption, and the earned income tax credit. See federal Publication 501.
Married person.If the person is married and ﬁles a joint return, you can- Step 7
not claim that person as your dependent. However, if the person is married
but does not ﬁle a joint return or ﬁles a joint return only to claim a refund of Fill in your return.
withheld income tax or estimated tax paid, you may be able to claim him or Line-By-Line instructions for ﬁlling in Form N-15 begin on page 12 and end
her as a dependent. See federal Publication 501. In that case, go to Step 2, on page 32. Please read and follow the instructions carefully.
Question 3, on page 10 (for a qualifying child) or Step 3, Question 4, on page
10 (for a qualifying relative).

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• Business expense reimbursements you received as an employee in Hawaii
Line-By-Line Instructions— that are more than you spent for those expenses.
Form N-15 • Refunds of State and local taxes if you deducted the taxes in an earlier year
and got a tax bene ﬁt. See details on page 14.
Lines 7 through 35 • Gains or losses from the sale or exchange of Hawaii real estate, securities,
Form N-15 has two columns for lines 7 through 35; Total Income, Column A or other property.
and Hawaii Income, Column B. • Pro ﬁts or losses from Hawaii businesses or professions.
You must report in Column A, your total income (regardless of source) • Your share of pro ﬁts or losses from partnerships and small business corpo-
and adjustments to your total income as if you were a full year Hawaii resi- rations carried on in Hawaii.
dent. Your total income and adjustments may not be the same as that report- • Your share of trust or estate income or losses from activities carried on in
ed on your federal income tax return. For example, social security bene ﬁts Hawaii.
should not be reported in Column A. • Rent from property located in Hawaii.
If you are a nonresident, report in Column B, only income derived from • Contest prizes with source in Hawaii.
Hawaii sources and the allowable adjustments to your Hawaii income. • Certain alimony and separate maintenance payments. Refer to the instruc-
If you are a part-year resident, report in Column B, your total income tions for Alimony Paid on page 20.
(regardless of source) and adjustments to your total income during the period For divorce decrees, separation agreements, and certain modi cationsﬁ
of residency, and only income derived from Hawaii sources and the allowable entered into after 2018, alimony payments are no longer deductible by the
adjustments to your Hawaii income for the period of nonresidency. payor and the payee receiving alimony payments is not required to include
The following is a general discussion of income from Hawaii sources, and the alimony payments as income.
allowable adjustments to Hawaii income.
• Capital gains and losses from assets with situs in Hawaii.
Example: Hawaii Income of a Part-Year Resident.
Income
Nonresidents should report in Column B, gross income from property T, an unmarried cash basis calendar year taxpayer, was a resident of Arizo-
owned, personal services performed, trade or business carried on, and ev- na on January 1, 2023. T moved to Hawaii on April 1, 2023, and continued to
ery other source in the State (Hawaii). Part-year residents should report in work as an insurance agent. T is a Hawaii resident for the remainder of 2023.
Column B, gross income (regardless of source) for the period of residency, 1) On March 20, 2023, T received $20,000 as gain from the sale of Arizona
and gross income from property owned, personal services performed, trade real property held for investment. The $20,000 gain is out-of-state income
or business carried on, and every other source in the State (Hawaii) for the earned when T was a nonresident. None of it should be reported in Column
period of nonresidency. B.
In determining whether income has its source in the State or outside the 2) T earned commissions of $25,000 for policies sold after April 1, 2023.
State, the following rules should be applied: The commissions are from a trade or business carried on in Hawaii, and
• The source of income from either real or tangible personal property, is the are Hawaii source income. The commissions were earned when T was a
place where the property is “owned,” which means the place where the Hawaii resident. All of these commissions should be reported in Column B.
property has its situs. 3) T also earned initial and renewal commissions of $12,000 for policies sold
• Intangible property will be deemed to have its situs at the place of the own- before April 1, 2023, $4,000 of which T earned before April 1, 2023. The
er’s domicile, unless the property has acquired a business situs at another $12,000 in commissions earned before April 1, 2023 is from a trade or
place, in which event, the place of the business situs is the place where the business carried on in Arizona, and is thus out-of-state income. However,
property is owned. only $4,000 was earned when T was a nonresident. The remaining $8,000
should be reported in Column B.
• Chattel real, such as a leasehold, has its situs where the real property is 4) Finally, T had signed a business consulting contract with one Arizona
located. client, for which T was paid an additional $1,200 for services rendered
• The source of income from carrying on a trade or business is the place throughout the year. It cannot be determined whether the remaining
where the trade or business is carried on. If the trade or business is carried $1,200 in commission income was generated while T was a Hawaii
on both within and without the State, the portion of the income attributable resident. Thus, because T was a resident for nine months in 2023, 9/12
to the State should be determined as provided by section 235-5, HRS. x $1,200, or $900, shall be reported in Column B unless T demonstrates
• Income from the performance of personal services has its source at the otherwise to the satisfaction of the Department.
place where the services are performed.
• A gain or loss on the sale or other disposition of property has its source at Examples of Income You Do Not Report
the place where the property was owned, that is, where it had its situs, at • Pensions from a private employer pension plan you receive upon retire-
the time of the sale or other disposition. ment where no employee contributions are involved.
• All Government payments and bene tsﬁmade to veterans and their
Examples of Includable and Excludable Income families.
The following examples will help you understand what kind of Hawaii • Dividends on veterans’ Government Insurance.
source income must be reported as Gross Income in the Hawaii Gross In- • Dividends from stocks. Generally, the source of income from an intangible
come Column B of your income tax return during the period of nonresidency, asset (e.g., stock of a corporation) is the owner’s place of permanent resi-
and what items are exempt from tax. dence or domicile. This means that a nonresident owning intangible assets
Examples of Income You Must Report and receiving income therefrom, even though the dividend may have been
The following kinds of income should be reported on Form N-15, Column B, paid by a Hawaii corporation, would not be subject to Hawaii income tax
and related forms and schedules. because the nonresident’s permanent residence or domicile is not Hawaii.
• Wages, including salaries, bonuses, commissions, fees, and tips. However, such income would be subject to Hawaii income tax if the intan-
gible asset acquired a situs in Hawaii.
• U.S. Cost of Living Allowances. • Pension or annuity distributions from a public (i.e., government) retirement
• Living Quarter Allowances. system (e.g., federal civil service annuity, military pension, state or county
• Interest on: retirement system), unless voluntary contributions were made by an em-
– Hawaii tax refunds; ployee under an elective right.
– Interest received from an agreement of sale of real property located in • Workers’ compensation, insurance, damages, etc., for bodily injury or sick-
Hawaii. ness.
• Unemployment compensation bene ﬁ ts received from Hawaii. • Interest on Federal, Hawaii State and County municipal bonds. Also, U.S.
• Temporary Disability Insurance Bene ﬁts received in Hawaii to the extent Savings Bonds.
that such amounts: • Interest on bonds issued by the Governments of Puerto Rico, U.S. Virgin
– are attributable to contributions by your employer which were not in- Islands, Guam, and American Samoa.
cludable in your gross income, OR • Life insurance proceeds upon death.
– are paid by your employer. • Federal Social Security bene ﬁts.
• Railroad Retirement Act bene ﬁ ts.
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• Gifts, inheritances, bequests. • The taxable portion of employer-paid dependent care bene ﬁ ts from Sched-
• Compensation by Hawaii or the U.S. to a patient a ﬀected with Hansen’s ule X, Part II, line 16. If you are including these bene ﬁ ts, write “DCB” on the
disease. dotted line next to line 7.
• Child support. • The taxable portion of employer-provided adoption bene ﬁ ts. Use theAdop-
• Welfare bene ﬁts. tion Bene ﬁts Worksheet on page 42 to help you ﬁ gure the taxable portion. If
you are including these bene ﬁ ts, write “AB” on the dotted line next to line 7.
• Compensation for services as a member of the uniformed services of the
U.S. Enter in Column A, the amount of salaries, wages, or other compensation
earned from all sources that would be taxable if you were a full year Hawaii
• Contributions to deferred compensation plans with respect to service for resident.
state and local governments or to an annuity purchased by quali ﬁ ed non-
pro ﬁt organizations and public schools. Nonresidents: Enter in Column B, the amount of salaries, wages, or other
compensation earned for services rendered in Hawaii. If you are a nonresi-
• Royalties and other income derived from patents, copyrights, and trade dent military spouse, see Special Instructions for Nonresident Military Spous-
secrets developed and arising out of a quali ﬁ ed high technology business. es on page 7.
• All income earned and proceeds derived from stock options or stock, in- Part-year residents: Enter in Column B, the amount of salaries, wages, or
cluding stock issued through the exercise of stock options or warrants, from other compensation earned from all sources for the period of residency; and
a quali ﬁed high technology business or from a holding company of a quali- the amount of salaries, wages, or other compensation earned for services
ﬁ ed high technology business by an employee, o ﬃcer, or director of the rendered in Hawaii for the period of nonresidency.
quali ﬁed high technology business, or investor who quali ﬁed for the high
technology business investment tax credit.
• Amounts paid after 1999 as restitution payments made to Holocaust vic- Line 8
tims (or their heirs or estate). Interest Income
• Amount of payment stipend waived by Department of Education coaches Report any interest you received or that was credited to your account so
and dispensed to the school for the bene ﬁ t of the coach’s team under sec- you could withdraw it. Each payer of interest should send you a federal Form
tion 302A-633.6, HRS. 1099-INT or 1099-OID. If you were charged a penalty for early withdrawal of
• Scholarship grants received by a student under the Nursing Scholars Pro- your savings, see the instructions for line 29 on page 20.
gram under section 304A-3304(d), HRS. Examples of Interest Income You MUST Report
Rounding O ﬀto Whole Dollars You must report interest on:
The Department requires individual taxpayers to round o ﬀ cents to the near- • Accounts with banks, credit unions, and savings and loan associations, but
est whole dollar for all dollar entries on the tax return and schedules. To do do not report interest earned on Individual Retirement Accounts, Individual
so, drop amounts under 50 cents and increase amounts from 50 to 99 cents Housing Accounts, Individual Development Accounts, Coverdell Education
to the next dollar. For example: $1.39 becomes $1 and $2.69 becomes $3. Savings Accounts, Quali ﬁ ed Tuition Programs, Medical Savings Accounts,
If you have to add two or more amounts to ﬁgure the amount to enter on a Health Savings Accounts, and ABLE Accounts.
line, schedule, or worksheet, you may choose to use one of two methods. • Building and loan accounts.
Once a method of rounding is established, you must use the same method • Notes and loans.
throughout the return. The ﬁrst method is to include the cents when adding • Tax refunds (report only the interest on this line; also see the instructions
and round o ﬀonly the total. The other method is to round o eachﬀ entry. for line 10).
For example: You received two W-2 forms, one showing Hawaii withholding
of $50.55 and one showing Hawaii withholding of $185.73. For rounding • Bonds and debentures. Municipal bonds that are issued by another State
method 1, show your total Hawaii withholding as $236, ($50.55 + $185.73 are taxable in Hawaii. However, interest on Hawaii State and County mu-
= $236.28 rounded to $236). For rounding method 2, show your total Ha- nicipal bonds, and bonds issued by the Governments of Puerto Rico, U.S.
waii withholding as $237, ($50.55 rounded to $51.00 + $185.73 rounded to Virgin Islands, Guam, and American Samoa are exempt in Hawaii. Also,
$186.00 = $51 + $186 = $237). U.S. Savings Bonds and U.S. Treasury obligations are exempt in Hawaii.
For more information about what kinds of obligations are exempt, see Tax
Information Release No. 84-1, “Taxability of Interest on U.S. Obligations.”
Line 7 • Money market funds. But if the payer gives you a federal Form 1099-DIV,
Wages, Salaries, Tips, Etc. report the income as dividends on line 9.
Report as income any salaries, wages, or other compensation received by Generally, the source of income from an intangible asset is the owner’s
you, or available to you. You must report the full amount of your wages, sala- place of permanent residence or domicile. This means that a nonresident
ries, fees, commissions, tips, bonuses, and other payments for your personal owning intangible assets and receiving income (interest income, dividend in-
services even though taxes and other amounts have been withheld by your come) therefrom, even though the interest income may have been paid by
employer. a Hawaii bank or the dividend may have been paid by a Hawaii corporation,
You must report on line 7 all wages, etc., paid for your personal services, would not be subject to Hawaii income tax because the nonresident’s per-
even if the income was signed over to a trust, (including an IRA), another manent residence or domicile is not Hawaii. However, such income would be
person, a corporation, or tax exempt organization. subject to Hawaii income tax if the intangible asset acquired a situs in Hawaii,
Include in this total: such as interest received on an agreement of sale of real property located in
Hawaii, or dividends received by an S Corporation situated in Hawaii, which
• The amount shown on Form HW-2 in the box Total Wages. If you received are passed through to the S Corporation’s nonresident shareholders.
federal Form W-2, report the amount in box 16, State wages, tips, etc. If Enter in Column A, the amount of interest income derived from all sources
you did not receive a Form HW-2 or federal Form W-2, see page 7, Step that would be taxable if you were a full year Hawaii resident.
1 of instructions.
• Tips received that you did not report to your employer. This should include Nonresidents: Enter in Column B, the amount of interest income derived
any allocated tips shown in box 8 on your federal Form(s) W-2 unless you from intangible assets that have acquired a situs in Hawaii. Use the Interest
can prove a lesser amount with adequate records. Worksheet on page 38 to help you ﬁ gure the amount of your taxable interest
to enter in Column B.
• Payment in merchandise, etc. — If your employer pays part or all of your Part-year residents: Enter in Column B, the amount of interest income de-
wages in merchandise, services, stock or other things of value, you must rived from all sources for the period of residency; and the amount of interest
determine the fair market value of such items and include it in your wages. income derived from intangible assets that have acquired a situs in Hawaii for
• Fair market value of meals and living quarters if given by your employer as the period of nonresidency. Use the Interest Worksheet on page 38 to help
a matter of your choice and not for your employer’s convenience. (Don’t you ﬁgure the amount of your taxable interest to enter in Column B.
report the value of meals given to you at work if they were provided for your
employer’s convenience. Also do not report the value of living quarters you
had to accept as a condition of employment). Line 9
• Strike and lockout bene ﬁts paid by a union from union dues. Include cash Ordinary Dividends
and the fair market value of goods received. Don’t report bene ﬁ ts that were Enter your total ordinary dividends. Ordinary dividends are dividends that
meant as a gift. are paid out of earnings and pro ﬁts and are ordinary income. Assume that
• Amounts received as Cost of Living Allowance, Living Quarter Allowance, any dividend you receive is an ordinary dividend unless the paying corpo-
and Temporary Disability Insurance. ration tells you otherwise. Payers include nominees or other agents. Each
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payer should send you a federal Form 1099-DIV. (If the payer gives you a If part of your refund was interest, report that amount on Form N-15, line 8.
federal Form 1099-INT or 1099-OID, report the income as interest on line 8.) If your 2022 Hawaii adjusted gross income was over $166,800 ($83,400
Do Not Report as Dividends for married taxpayers ﬁling separately), you may be able to report a smaller
amount of your tax refund as income because your itemized deductions were
• Dividends from stock, including stock issued through the exercise of stock reduced in 2022. E ﬀ ective for tax years after December 31, 2017, to compute
options or warrants, from a quali ﬁed high technology business or from a the proper amount, see 2017 federal Publication 525, “Taxable and Nontax-
holding company of a quali ﬁed high technology business by an employee, able Income,” under Itemized deductions limited. In the computation, how-
o ﬃcer, or director of the quali ﬁ ed high technology business, or investor whoever, the Hawaii standard deduction amounts must be used, the amount of
quali ﬁed for the high technology business investment tax credit is excluded the refund due to the Hawaii credits listed in theState Tax Refund Worksheet
from Hawaii income taxes. is subtracted, and the base amount for the limitation of itemized deductions
• Mutual insurance company dividends that reduced the premiums you paid. remains at $166,800 ($83,400 for married taxpayers ﬁ ling separately). If you
• Amounts paid on deposits or accounts from which you could withdraw use this calculation, enter the result on Form N-15, line 10, Columns A and B.
your money such as mutual savings banks, cooperative banks, and credit If your 2022 state and local income tax refund is more than your 2022 state
unions. These amounts are reported as interest on line 8. and local income tax deduction minus the amount you could have deducted
• Stock dividends or stock splits. Although these distributions generally are as your 2022 state and local general sales taxes, see federal Publication 525,
not taxable to you, they may be taxable in certain situations. See federal “Taxable and Nontaxable Income,” under Itemized Deduction Recoveries.
Publication 17, “Your Federal Income Tax,” for more information.
• Capital gain distributions. If your federal Form 1099-DIV shows capital gain
distributions (Box 2a), that amount is reported on line 13. Line 11
• Nontaxable distributions. Some distributions are nontaxable because they Alimony Received
are a return of your investment (Box 3 of federal Form 1099-DIV). They will Alimony or separate maintenance payments that you received are taxable
not be taxed until you recover your cost (or other basis). You must reduce income to you. Report this income on line 11. However, if you received pay-
your cost (or other basis) by these distributions. After you get back all of ments while you were a nonresident, a special rule may apply. See section
your cost (or other basis), you must report these distributions as capital 18-235-5-03(e), Hawaii Administrative Rules (HAR).
gains.
If you received payments under a divorce or separation instrument execut-
See the discussion for line 8 regarding the source of income from an in- ed after 1984, see the instructions for line 30 for information on the rules that
tangible asset. apply in determining whether these payments qualify as alimony.
Enter in Column A, the amount of ordinary dividends derived from all sourc- For divorce decrees, separation agreements, and certain modi ﬁ cations en-
es that would be taxable if you were a full year Hawaii resident. tered into after 2018, the payee receiving alimony payments is not required to
Nonresidents: Enter in Column B, the amount of ordinary dividends derived include the alimony payments as income.
from intangible assets that have acquired a situs in Hawaii. Enter in Column A, the amount of alimony received from all sources that
Part-year residents: Enter in Column B, the amount of ordinary dividends would be taxable if you were a full year Hawaii resident.
derived from all sources for the period of residency; and the amount of ordi- Nonresidents: Enter in Column B, the amount of alimony received from a
nary dividends derived from intangible assets that have acquired a situs in contributing spouse who is a resident, and where the payments are attribut-
Hawaii for the period of nonresidency. able to property owned in Hawaii that is transferred (in trust or otherwise) in
discharge of a legal obligation to make alimony payments.
Line 10 Part-year residents: Enter in Column B, the amount of alimony received
Taxable Refunds of State and Local Income from all sources for the period of residency; and the amount of alimony re-
ceived as discussed above for nonresidents for the period of nonresidency.
Taxes
None of your refund is taxable if, in the year you paid the tax, you either (a)
did not itemize deductions, (b) elected to deduct state and local general sales Line 12
taxes instead of state and local income taxes, or (c) did not deduct state and Business or Farm Income or (Loss)
local income taxes because your federal adjusted gross income was above If you operated a business or practiced a profession as a sole proprietor-
certain threshold amounts. ship (or an entity classi ﬁed as a sole proprietorship), this line is used to report
If you are a part-year resident, and you received income tax refunds from the net income or loss from the business. Farming income or losses are also
other states, and you deducted the taxes paid to the other states as an item- reported on this line.
ized deduction on a prior year Hawaii return, include these amounts on line 1 If your business consists of renting property, report it on line 17.
of the State Tax Refund Worksheet on page 38. Refunds from Hawaii income
taxes should not include refundable state tax credits such as the refundable If you receive royalty income, report it on line 17.
food/excise tax credit, credit for low-income household renters, credit for Enter your net income or loss. Net income or loss can be calculated on
child and dependent care expenses, and credit for child passenger restraint federal Schedules C or F.
system(s) when determining the taxable portion of refundable state tax cred- For expenses that are part business and part personal, deduct only the
its on the State Tax Refund Worksheet on page 38, as these refundable tax business part. For example, if only half of your car usage was for business,
credits are not from prior taxes paid. These refundable tax credits are not deduct only half of the cost of operating the car. Deduct interest, taxes, and
treated as a tax refund potentially excludable under IRC section 111 (recov- casualty losses not related to your business as itemized deductions. See the
ery of tax bene ﬁt items). For more information, see Tax Information Release instructions for Form N-15, lines 38a to 38f.
No. 2010-10, “Common Income Tax & General Excise Tax Issues Associ- Sales, exchanges, and involuntary conversions (including casualty or theft)
ated with the Renewable Energy Technologies Income Tax Credit, HRS § of trade or business property may give rise to ordinary income or (loss), or
235-12.5.” capital gain or (loss). Report ordinary income or losses on line 14. Report
If you received a refund or credit in 2023 for state or local income taxes you capital gains or losses on line 13.
paid before 2023, you may have to report it as income on your Hawaii income If you conduct business in Hawaii and another state or country, you deter-
tax return. You should receive federal Form 1099-G, or a similar statement, mine the Hawaii portion of that business income by using the “three factor
showing the amount of the refund. formula,” which is generally based on the average percentage in Hawaii of
Any part of a refund for state or local income taxes paid before 2023 that your property, payroll, and sales.
you were entitled to receive in 2023 but chose to apply to your 2023 esti- Enter in Column A, the amount of business or farm income or (loss) from
mated state income tax is considered to have been received in 2023. all sources that would be taxable if you were a full year Hawaii resident. If
If you received a refund of 2022 taxes and you deducted state income the amount is a loss, shade the minus (-) in the box to the left of the amount
taxes on line 38b of your 2022 Form N-15, ﬁgure the taxable portion of your boxes.
refund using the State Tax Refund Worksheet on page 38. When completing Nonresidents: Enter in Column B, the amount of business or farm income
the State Tax Refund Worksheet on page 38, enter an amount on line 2e only or (loss) with situs in Hawaii. If the amount is a loss, shade the minus (-) in the
if the carryover of the residential construction and remodeling tax credit was box to the left of the amount boxes. If you are a nonresident military spouse,
claimed for construction or renovation costs for a residential unit that does not see Special Instructions for Nonresident Military Spouses on page 7.
constitute business property. Enter the taxable portion on line 10, Columns Part-year residents: Enter in Column B, the amount of business or farm
A and B. income or (loss) from all sources for the period of residency; and the amount
If your refund included taxes from any previous year in which you itemized of business or farm income or (loss) with situs in Hawaii for the period of
deductions, a similar calculation must be done for each previous year.
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nonresidency. If the amount is a loss, shade the minus (-) in the box to the left 5. A copyright; a literary, musical, or artistic composition; a letter or
of the amount boxes. memorandum; or similar property that is:
Information Returns a. Created by your personal e ﬀ orts,
You may have to ﬁle information returns for wages paid to employees, cer- b. Prepared or produced for you (in the case of a letter, memorandum, or
tain payments of fees and other non-employee compensation, interest, rents, similar property), or
royalties, annuities, and pensions. For more information, see the instructions c. Received under circumstances (such as by gift) that entitle you to the
for Form HW-30, Employer’s Annual Transmittal of Hawaii Income Tax With- basis of the person who created the property or for whom the property
held from Wages, and Form N-196, Annual Summary and Transmittal of Ha- was prepared or produced.
waii Information Returns. 6. A U.S. Government publication, including the Congressional Record, that
you received from the government for less than the normal sales price,
Line 13 or that you received under circumstances that entitle you to the basis of
someone who received the publication for less than the normal sales price.
Capital Gain or (Loss) 7. Certain commodities derivative ﬁ nancial instruments held by a dealer and
This line is used to report: connected to the dealer’s activities as a dealer.
• Gains or losses from the sale or involuntary conversion of capital assets not 8. Certain hedging transactions entered into in the normal course of your
held for business or pro ﬁt. trade or business.
• Capital gain distributions reported on federal Form 1099-DIV. 9. Supplies regularly used in your trade or business.
The capital gains or losses from the following transactions may also be A transfer of patent rights is generally considered a sale or exchange of a
reported on this line, however, complete Schedule D-1 to determine whether capital asset held for more than one year.
the gain or loss is ordinary or capital. Ordinary income or loss is reported on A nonbusiness bad debt must be treated as a short-term capital loss.
line 14.
• The sale, exchange, or involuntary conversion (other than casualty or theft) Short-Term or Long-Term
of business property, certain depreciable and amortizable property, certain Separate your capital gains and losses according to how long you held or
oil, gas and geothermal property, and IRC section 126 property. owned the property. The holding period for long-term capital gains and losses
• The involuntary conversion (other than casualty or theft) of capital assets is more than one year. The holding period for short-term capital gains and
held for business or pro ﬁt. losses is one year or less.
• The disposition of other assets not mentioned above. To ﬁgure the holding period, begin counting on the day after you acquired
If property is involuntarily converted because of a casualty or theft, e ﬀec- the property and include the day you disposed of it. For securities traded on
tive for tax years after December 31, 2017, use the 2017 federal Form 4684, an established securities market, your holding period begins the day after the
Casualties and Thefts. trade date you bought the securities, and ends on the trade date you sold
them.
Losses sustained from the sale of stocks or other interests issued through
the exercise of the stock options or warrants granted by a quali ﬁ ed high tech- Capital Gain Distributions
nology business are deductible for Hawaii income tax purposes. Also, the If a dividend payor, such as a mutual fund company, reports a capital gain
sale of stock options or stock, including stock issued through the exercise of distribution to you on federal Form 1099-DIV, this amount is treated as a
stock options or warrants, from a quali ﬁed high technology business or from long-term capital gain regardless of how long you have held your shares. See
a holding company of a quali ﬁed high technology business by an employee, federal Publication 550 for more details.
o ﬃcer, or director of the quali ﬁed high technology business, or investor who
quali ﬁed for the high technology business investment tax credit is excluded Limits on Capital Losses
from Hawaii income taxes. The limit on capital losses that can be applied against other income after
Enter in Column A, the amount of capital gains or losses derived from all o ﬀsetting capital gains is $3,000. If you are married and ﬁling separately, the
sources that would be taxable if you were a full year Hawaii resident. If the limit is $1,500.
amount is a loss, shade the minus (-) in the box to the left of the amount Unused capital losses are carried over to later years until fully used (15
boxes. years carryforward for quali ﬁed high technology businesses).
Nonresidents: Enter in Column B, the amount of capital gains or losses on The amount of your capital loss carryover is the amount of your capital loss
the disposition of capital assets with situs in Hawaii. If the amount is a loss, that exceeds the lesser of:
shade the minus (-) in the box to the left of the amount boxes. Use the Capital 1) Your allowable capital loss deduction for the year, or
Gain/Loss Worksheeton page 38 to ﬁgure the amount of your capital gains 2) Your taxable income increased by your allowable capital loss deduction for
or losses to enter in Column B. Before starting the worksheet, determine your the year and your deduction for personal exemptions.
sales price and cost basis for the capital assets you sold, and the gain or
loss you realized for each capital asset. If your deductions exceed your gross income for the tax year, use your
negative taxable income in computing the amount in item (2).
Part-year residents: Enter in Column B, the amount of capital gains or loss-
es derived from all sources for the period of residency; and the amount of Losses That Are Not Deductible
capital gains or losses on the disposition of capital assets with situs in Hawaii Do not deduct a loss from the sale or exchange of property directly or indi-
for the period of nonresidency. If the amount is a loss, shade the minus (-) in rectly between any of the following:
the box to the left of the amount boxes. Use the Capital Gain/Loss Worksheet • Members of a family.
on page 38 to ﬁgure the amount of your capital gains or losses to enter in
Column B. Before starting the worksheet, determine your sales price and • A corporation and an individual who directly (or indirectly) owns more than
cost basis for the capital assets you sold, and the gain or loss you realized 50% of the corporation’s stock (unless the loss is from a distribution in com-
for each capital asset. plete liquidation of a corporation).
• A grantor and a ﬁduciary of a trust.
Capital Asset • A ﬁduciary and a bene ﬁ ciary of the same trust.
Most property you own and use for personal purposes or investment is a • A ﬁduciary of a trust and a ﬁduciary (or bene ﬁciary) of another trust if both
capital asset. For example, your house, furniture, car, stocks, and bonds are trusts were created by the same grantor.
capital assets.
• An executor of an estate and a bene ﬁ ciary of that estate, unless the sale or
A capital asset is any property owned by you except: exchange was to satisfy a pecuniary bequest (that is, a bequest of a sum
1. Stock in trade or other property included in inventory or held mainly for of money).
sale to customers. • An individual and a tax-exempt organization controlled directly (or indirect-
2. Accounts or notes receivable: ly) by the individual or the individual’s family.
a. For services rendered in the ordinary course of your trade or business, • A corporation and a partnership if the same persons own more than 50% in
b. For services rendered as an employee, or value of the outstanding stock of the corporation and more than 50% of the
c. From the sale of stock in trade or other property included in inventory capital interest or pro ﬁts interest in the partnership.
or held mainly for sale to customers. If you sell or otherwise dispose of (1) an asset used in an activity to which
3. Depreciable property used in your trade or business, even if it is fully the at-risk rules apply or (2) any part of your interest in an activity to which the
depreciated. at-risk rules apply, and you have amounts in the activity for which you aren’t
4. Real estate used in your trade or business. at risk, see the instructions for federal Form 6198. If the loss is allowable un-
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der the at-risk rules, it then may be subject to the passive activity rules. See You may not use the installment method to report income from the sale of
federal Form 8582 and its instructions for details on reporting capital gains stock or securities traded on an established securities market. All payments
and losses from a passive activity. to be received under this type of sale are treated as received in the year of
sale.
Special Cases
If you want to elect out of the installment method, report the full amount of
The following items may require special treatment: the gain on a timely ﬁled return (including extensions).
• Transactions by a securities dealer.
• Bonds and other debt instruments. Gains and Losses from Section 1256 Contracts and
• Certain real estate subdivided for sale that may be considered a capital Straddles
asset. For information on how to report gains and losses from regulated futures
• Gain on the sale of depreciable property to a more than 50%-owned entity contracts and straddles, see federal Form 6781.
or to a trust of which you are a bene ﬁ ciary. Undistributed Long-term Capital Gains from Regulated
• Gain on the disposition of stock in domestic international sales corpora- Investment Companies
tions. Include in income as a long-term capital gain the amount which constitutes
• Gain on the sale or exchange of stock in certain foreign corporations. your share of the undistributed capital gains of a regulated investment com-
• Transfer of property to a partnership that would be treated as an investment pany. If a regulated investment company informs you that it has undistributed
company if the partnership was incorporated. gains and has told you that it has paid tax to the State of Hawaii because of
• Sales of stock received under a quali ﬁed public utility dividend reinvest- those gains, you may be entitled to a credit that should be claimed on Sched-
ment plan. ule CR, line 9b.
• Wash sales of stock or securities.
• Gain or loss from the closing or expiration of an option. Line 14
• Distributions received from an employee pension, pro ﬁt-sharing, or stock Supplemental Gains or (Losses)
bonus plan (see Form N-152, Tax on Lump-Sum Distributions). In general, this line is used to report:
Transfer of Appreciated Property to a Political • The sale or exchange of property used in your trade or business; depre-
Organization ciable and amortizable property; oil, gas, geothermal, or other mineral prop-
erties; and IRC section 126 property.
If you transfer property to a political organization when the fair market value
of the property is more than your adjusted basis, treat the transaction as a • The involuntary conversion (from other than casualty or theft) of property
property sale on the transfer date. Report the fair market value of the property used in your trade or business and capital assets held in connection with a
at the time of the transfer as the sales price. Ordinary income or capital gains trade or business, or a transaction entered into for pro ﬁt.
provisions apply as if a sale took place. • The disposition of noncapital assets other than inventory or property held
primarily for sale to customers in the ordinary course of your trade or busi-
Exchange of Like-Kind Real Property ness.
Report the exchange of “like-kind” real property on federal Form 8824, Like- Enter in Column A, the amount of ordinary gains or losses derived from
Kind Exchanges, and attach the form to your return. You must report it even all sources that would be taxable if you were a full year Hawaii resident. If
though no gain or loss is recognized when you exchange business or invest- the amount is a loss, shade the minus (-) in the box to the left of the amount
ment real property for real property of “like-kind.” (This does not include real boxes.
property held primarily for sale.) Nonresidents: Enter in Column B, the amount of ordinary gains or losses
E ﬀective for exchanges completed after 2017, the nonrecognition of gain on the disposition of assets with situs in Hawaii. If the amount is a loss, shade
or loss to like-kind exchanges of real property that is not held primarily for the minus (-) in the box to the left of the amount boxes.
sale are limited. Part-year residents: Enter in Column B, the amount of ordinary gains or
Small Business Stock losses derived from all sources for the period of residency; and the amount
Subject to limitations, you may deduct the loss on the sale, exchange, or of ordinary gains or losses on the disposition of assets with situs in Hawaii for
worthlessness of small business stock (IRC section 1244) as an ordinary loss the period of nonresidency. If the amount is a loss, shade the minus (-) in the
on line 14. However, gains are reported as capital gains on this line. box to the left of the amount boxes.

Disposition of Business Property Line 15
A sale or other disposition of property used in a trade or business, or of an
interest in a partnership, may result in either ordinary income or loss, or capi- IRA Distributions
tal gain or loss. Schedule D-1 should be used to determine whether the gain IRA distributions are not taxable to nonresidents, however, if a nonresident
or loss is ordinary or capital. Ordinary income or loss is reported on line 14. later becomes a resident of Hawaii, the amount of IRA distributions received
Also, if the capital goods excise tax credit has been taken on the property, after acquiring the Hawaii residency status may be taxable.
some of the credit may be recaptured. See Form N-312 for further information. An IRA includes a traditional IRA, Roth IRA, simpli ﬁ ed employee pension
(SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA.
Sale of Your Home
For more information, see federal Publication 590-A, Contributions to Indi-
Use Form N-103 to determine the gain or loss from the sale of your main vidual Retirement Arrangements (IRAs), and federal Publication 590-B, Dis-
home. tributions from Individual Retirement Arrangements (IRAs).
Report a taxable gain from the sale of your main home as a gain from the Enter in Column A, the amount of IRA distributions that would be taxable if
sale of a capital asset. A loss from such a sale is not deductible. you were a full year Hawaii resident.
Your sale quali ﬁes for exclusion of $250,000 gain ($500,000 if married ﬁ ling Nonresidents: Enter zero in Column B.
jointly) if the following are true:
Part-year residents: Enter in Column B, the amount of IRA distributions that
• You owned the home and used it as your main home during at least 2 of the would be taxable for the period of residency.
last 5 years before the date of sale.
• You did not acquire the home through a like-kind exchange during the past
5 years. Line 16
• You did not claim any exclusion for the sale of a home that occurred during Pensions and Annuities
a 2-year period ending on the date of the sale of the home, the gain from Use line 16 to report annuity income that is fully or partially taxable. Also
which you now want to exclude. use this line to report distributions from pro ﬁt-sharing plans and employee-
See the instructions for Form N-103 for further information. savings plans.
Installment Sales Enter in Column A, the amount that would be taxable if you were a full year
Hawaii resident.
If you sold property at a gain, and are to receive any payment in a tax year
after the year of sale, you must use the installment method and federal Form Nonresidents: Enter zero in Column B. Public Law 104-95, prohibits any
6252, Installment Sale Income, unless you elect not to. Also use federal Form state from imposing an income tax on the retirement income of any individual
6252 if you received a payment in 2023 from a sale made in an earlier year who is not a resident or domiciliary of that state.
on the installment method.
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Part-year residents: Enter in Column B, the amount that would be taxable $50,000 from the IRA to a Roth IRA. The entire amount rolled over to the Roth
for the period of residency. IRA represents the lump sum distribution received by the individual upon sep-
aration from service and earnings thereon. Since the lump sum distribution
Nontaxable Distributions that the individual received upon separation from service does not qualify as
Employer-Funded Pension Plans a pension (the distribution is not paid upon retirement, disability, or death), the
The following three types of distributions are not taxed by Hawaii and do not amount rolled over from the regular IRA to the Roth IRA also does not qualify
need to be reported on line 16: as a pension. Therefore, the amount rolled over to the Roth IRA is taxable for
Hawaii’s income tax.
(1) Pension or annuity distributions from a public (i.e., government) retirement
system (e.g., federal civil service annuity, military pension, state or county Hybrid Plans
retirement system) unless voluntary contributions were made by an If you received a distribution from a plan that is partly pension and partly de-
employee under an elective right. For more information, see section 18- ferred compensation, such as a 401(k) plan with a pro ﬁ t sharing component
235-7-02, HAR. or an employer matching program, a SEP plan with employer contributions
(2) Distributions from a private employer pension plan received upon as well as a salary reduction option, or a similar hybrid plan, attach Schedule
retirement (including early retirement and disability retirement) if the J (Form N-11/N-15/N-40) to ﬁgure the taxable amount to include in line 16,
employee did not contribute to the pension plan. Column A.
(3) Distributions from a pension plan at age 72 (73 if you reach age 72 after Lump-Sum Distributions
December 31, 2022) that are made to comply with the federal mandatory
payout rule do qualify as a retirement payment whether or not the Note: Certain transactions, such as loans against your interest in a quali ﬁed
employee is still working full time. plan, may be treated as taxable distributions.
Distributions from a private employer pension plan received upon retire- If you received a lump-sum distribution from a pension plan and you are
ment are partially taxed by Hawaii if the employee contributed to the pension electing to use the special 10-year averaging method, attach Schedule J
plan. (Form N-11/N-15/N-40) and Form N-152, Tax on Lump-Sum Distributions, to
ﬁ gure the taxable amount.
Rollover IRAs If your lump-sum distribution included capital gain amounts, you may be
A rollover IRA is treated as a continuation of the original plan that provided able to reduce your tax by including the capital gain amounts on Form N-152
the money that is rolled over. If distributions from the original plan would be and electing the capital gains treatment. See Form N-152 Instructions for
characterized as a quali ﬁed distribution, distributions out of the rollover IRA more information.
need not be reported as well. For more information on the taxation of pensions, see sections 18-235-
Example - An individual received a lump sum distribution from an employ- 7-02 to 18-235-7-03, HAR, Tax Information Release No. 90-4, “Taxability of
er-funded pro ﬁt-sharing plan upon retirement. The individual did not contrib- Bene ﬁt Payments from Pension Plan to Participants who Attain Age 70-1/2
ute to the pro ﬁt-sharing plan. The entire lump sum distribution was rolled overas Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C), ”and
to an IRA. In 2023, the individual rolled over $50,000 from the IRA to a Roth Tax Information Release No. 96-5, “Taxation of Pensions Under the Hawaii
IRA. The entire amount rolled over to the Roth IRA represents the lump sum Net Income Tax Law: Deferred Compensation Arrangements; Rollover IRAs;
distribution received by the individual upon retirement and earnings thereon. Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act
Since the lump sum distribution that the individual received upon retirement Bene ﬁts; Limitation on Deductions for Contributions to a Nonquali ﬁ ed Plan. ”
quali ﬁes as a pension, the amount rolled over from the regular IRA to the Roth
IRA also quali ﬁes as a pension. Therefore, the amount rolled over to the RothLine 17
IRA is exempt from Hawaii’s income tax.
Rents, Royalties, Partnerships, Estates or
Taxable Pensions and Annuities
Hawaii adopted the federal provision that provides for special distribution Trusts
options and rollover rules for retirement plans and IRAs and expands permis- Enter your net income or loss from rents, royalties, partnerships, S corpora-
sible loans from certain retirement plans. tions, estates, trusts, and REMICs. Net income or loss can be calculated on
federal Schedule E.
Early Distributions The paying entity may send you a Hawaii Schedule K-1 that will tell you
Early distributions from a pension plan that are subject to the 10 percent how much income was Hawaii source income; if it does not, you still need to
federal penalty tax do not qualify and are taxable. If you are receiving an early ﬁ nd this information out from the paying entity.
distribution, include the gross amount in line 16, Column A. Enter in Column A, the net income or loss from rents, royalties, partner-
Deferred Compensation Plans ships, S corporations, estates, trusts, and REMICs from all sources that
Distributions from a deferred compensation plan may be fully or partly tax- would be taxable if you were a full year Hawaii resident. If the amount is a
able. A deferred compensation plan includes any plan in which the employee loss, shade the minus (-) in the box to the left of the amount boxes.
has a choice of whether to contribute money into the plan or take that amount Nonresidents: Enter in Column B, the net income or loss from rents, royal-
in cash or property. Examples include 401(k) plans, salary reduction Simpli- ties, partnerships, S corporations, estates, trusts, and REMICs with situs in
ﬁ ed Employee Pension (SARSEP) plans, the Federal Thrift Savings Plan, Hawaii. If the amount is a loss, shade the minus (-) in the box to the left of
and section 457 plans like the State of Hawaii Deferred Compensation Plan. the amount boxes.
Attach Schedule J (Form N-11/N-15/N-40) to ﬁgure the taxable amount to Part-year residents: Enter in Column B, the net income or loss from rents,
include in line 16, Column A. royalties, partnerships, S corporations, estates, trusts, and REMICs from all
sources for the period of residency; and the net income or loss from rents,
Annuity Plans royalties, partnerships, S corporations, estates, trusts, and REMICs with si-
Retirement vehicles that you fund yourself, such as annuity plans and In- tus in Hawaii for the period of nonresidency. If the amount is a loss, shade
dividual Retirement Accounts (IRAs) that are not funded through a Simpli ﬁ ed the minus (-) in the box to the left of the amount boxes. If you are unable to
Employee Pension (SEP) plan, are considered to be your own investments. determine how much was earned during the period of residency, prorate it
Distributions from these plans may be fully or partly taxable, depending on over the year. For example, if a part-year resident was a resident for four
whether your IRAs include deductible or nondeductible contributions. Attach months and was told by a partnership that the resident’s share of income was
Schedule J (Form N-11/N-15/N-40) to ﬁ gure the taxable amount to include in $45,000, out of which $15,000 was Hawaii source income, then the taxable
line 16, Column A. portion would be $15,000 Hawaii source income plus one-third (4 months / 12
Rollover IRAs months) of the non-Hawaii source income of $30,000 ($45,000 - $15,000), for
a total of $25,000 ($15,000 + 1/3 of $30,000).
A rollover IRA is treated as a continuation of the original plan that provided
the money that is rolled over. If distributions from the original plan would be
characterized as taxable, distributions out of the rollover IRA would be tax- Line 18
able as well. Attach Schedule J (Form N-11/N-15/N-40) to ﬁ gure the taxable Unemployment Compensation
amount to include in line 16, Column A.
Note: Supplemental unemployment bene ﬁts received from a company- -ﬁ
Example - An individual received a lump sum distribution from an employ- nanced supplemental unemployment bene ﬁt fund are wages. They are not
er-funded pro ﬁt-sharing plan upon separation from service before retirement. considered unemployment compensation. Report these bene ﬁts on Form
The individual did not contribute to the pro ﬁt-sharing plan. The entire lump N-15, line 7.
sum distribution was rolled over to an IRA. In 2023, the individual rolled over
Unemployment compensation (insurance) you received is taxable.
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You should receive federal Form 1099-G, or similar statement, showing the If an individual establishes an IHA and then dies or becomes totally dis-
total unemployment compensation paid to you during the year. For payments abled, special rules apply. For more information, see sections 18-235-
in 2023 you should receive this statement by January 31, 2024. 5.5(r) and (s), HAR.
Enter in Column A, the amount of unemployment compensation received • Scholarships and Fellowships. Scholarship and fellowship grants not re-
from all sources that would be taxable if you were a full year Hawaii resident. ported on federal Form W-2 should be reported on line 19. However, if you
Nonresidents: Enter in Column B, the amount of unemployment compen- were a degree candidate, include on line 19 only the amounts you used for
sation received from Hawaii. If you are a nonresident military spouse, see expenses other than tuition and course-related expenses. For example,
Special Instructions for Nonresident Military Spouses on page 7. amounts used for room, board, and travel must be reported on line 19.
Part-year residents: Enter in Column B, the amount of unemployment • Taxable distributions from an ABLE account. Distributions from ABLE
compensation received from all sources for the period of residency; and the accounts may be taxable if (a) they are more than the quali ﬁed disability
amount of unemployment compensation received from Hawaii for the period expenses of the designated bene ﬁ ciary in 2023, and (b) they were not in-
of nonresidency. cluded in a quali ﬁed rollover.
• Taxable distributions from a Coverdell education savings account
Line 19 (ESA) or a quali ﬁed tuition program (QTP). Distributions from these ac-
counts may be taxable if (a) they are more than the quali ﬁ ed higher educa-
Other Income tion expenses of the designated bene ﬁ ciary in 2023, and (b) they were not
Note: Do not report any income from self-employment on line 19. If you do included in a quali ﬁed rollover. For more information, see federal Publica-
have any income from self-employment, you must report it on line 12. tion 970, Tax Bene ﬁ ts for Education.
Use line 19 to report any income not reported elsewhere on your return For distributions after December 22, 2017 and before January 1, 2026,
or other schedules. List the nature, source, and amount of income. If there taxpayers are permitted to roll over amounts from quali ﬁ ed tuition programs
is more than one type of income, attach a separate sheet listing the nature, to ABLE accounts without penalty.
source, and amount of each type of income. Note: Hawaii did not adopt the federal provision that elementary and
Examples of income to be reported on line 19 are: secondary school expenses of up to $10,000 per year are quali ed ﬁ
• Prizes, awards and gambling winnings. Proceeds from lotteries, ra ﬄes, expenses for quali ﬁ ed tuition programs.
etc., are gambling winnings. You must report the full amount of your win- • Taxable distributions from a health savings account (HSA) or an Ar-
nings on this line. You cannot o ﬀ set losses against winnings and report the cher medical savings account (MSA). Distributions from these accounts
di ﬀerence. may be taxable if (a) they are more than the unreimbursed quali ﬁ ed medi-
If you had any gambling losses, you may take them as a miscellaneous cal expenses of the account bene ﬁ ciary or account holder in 2023, and (b)
itemized deduction not subject to the 2% Hawaii AGI limitation on line 38f. they were not included in a quali ﬁed rollover. For more information, see
However, you cannot deduct more losses than the winnings you report. federal Publication 969, Health Savings Accounts and Other Tax-Favored
Health Plans.
• Reimbursement for items that you deducted in an earlier year, such as
medical expenses or real estate taxes, if the deduction reduced your tax. • Net operating loss.— If, in 2023, your business or profession lost money,
or you had a casualty loss, or a loss from the sale or other disposition of
• Amounts you recovered on bad debts that you deducted in an earlier depreciable property or real property used in your trade or business, you
year. can apply the losses against your 2023 income. If the losses exceed your
• Fees received for jury duty and precinct election board duty. These income, the excess is a net operating loss (NOL).
fees are taxable, but you may be able to deduct part or all of your jury duty NOL carrybacks are eliminated (except for farming NOLs which are permit-
pay if you were required to turn it over to your employer. See the instruc- ted a two-year carryback), and unused NOLs can be carried forward inde ﬁ -
tions for line 34 on page 21. nitely for NOLs arising in tax years ending after December 31, 2017. Also,
• Individual Housing Account (IHA) distributions. If you purchased a prin- the NOL deduction is limited to 80% of taxable income for NOLs arising in
cipal residence with an Individual Housing Account (IHA), or you are noti- tax years beginning after December 31, 2017.
ﬁ ed by an IHA trustee that you have received a taxable distribution, report If you carryback the farming NOL and are due a refund from the carryback,
the taxable amount on line 19. you must ﬁle an amended return on Form N-15. Nonresidents and part-
If you purchased residential property before January 1, 1990, with a dis- year residents cannot ﬁle Form N-109, Application for Tentative Refund
tribution from an IHA, you must include in gross income in the year the from Carryback of Net Operating Loss. A separate amended Form N-15
property is sold, conveyed, or transferred an amount equal to the amount must be completed for each year you request an adjustment. For more
of the distribution, unless an election was made to include one-tenth of information on ﬁ ling an amended return on Form N-15, see page 33.
the distribution in gross income each year for ten years. In addition, a You may elect to carry the farming NOL forward instead of ﬁ rst carrying it
penalty is added to your gross income. Attach Form N-103, Sale of Your back to prior years. If you make this election, then you can use your farming
Home, to ﬁgure the additional gross income. NOL only in the carryforward period.
If you purchased residential property after December 31, 1989, you must To make this election, attach a statement to your original return ﬁ led by the
include in gross income one-tenth of the distribution each year for ten due date (including extensions) for the farming NOL year. This statement
years. If you sell the property purchased with an IHA distribution before must state that you are electing to waive the carryback period under section
the end of the ten-year period, the remaining amount of the distribution 235-7(d), HRS, and IRC section 172(b)(1)(B)(iv).
not previously reported must be included in gross income in the year
of sale. In addition, a penalty is added to your tax liability. Attach Form If you ﬁled your original return on time but did not ﬁle the statement with it,
N-103, Sale of Your Home, to ﬁgure the additional tax liability. you can make this election on an amended return ﬁ led within 6 months of
the original due date of the return, but not including any extension. Attach
If you purchased residential property after December 31, 1996, with a dis- a statement to your amended return, and write “Filed pursuant to 26 C.F.R.
tribution from an IHA established prior to January 1, 1990, and you have 301.9100-2” at the top of the statement. Also include the statement noted
made the election to do so, you must include in gross income in the year above that you are waiving the carryback period.
the property is sold, conveyed, or transferred an amount equal to the
amount of the distribution. In addition, a penalty is added to your gross Once you elect to waive the carryback period, it cannot be changed later.
income. Attach Form N-103, Sale of Your Home, to ﬁgure the additional If you do not ﬁle this statement on time, the carryback period cannot be
gross income. waived and you must ﬁrst carry the farming NOL back before carrying it
If you use an IHA distribution for any purpose other than to purchase a forward.
ﬁ rst principal residence in Hawaii, or if you borrow against the IHA for If you had a loss in a prior year to carry forward to 2023; enter it on line 19
such a purpose, the distribution (or the loan amount) is taxable, and a and shade the minus (-) in the box to the left of the amount boxes. Attach a
10% penalty tax is imposed. The additional tax is the same amount shown separate sheet showing how you ﬁ gured the amount.
in Box 4 of Form N-2, Distribution from an Individual Housing Account, Note: Although nonresidents and part-year residents cannot le ﬁ Form
and must be included on line 44. N-109, Schedule A (Form N-109) may be used to ﬁ gure the amount of the
If you establish an IHA and later marry a person owning residential prop- net operating loss that is available for carryback or carryforward.
erty, the IHA will terminate and distribute all of the assets to you. In this • Olympic and Paralympic medals and USOC prize money. The value of
case, you must include the total distribution in your gross income. No Olympic and Paralympic medals and the amount of United States Olympic
penalty tax is imposed, but the 10% is still withheld. Be sure to claim the Committee prize money you receive on account of your participation in the
withheld amount on line 54. Olympic or Paralympic Games may be nontaxable. These amounts should
be reported to you in box 3 of federal Form 1099-MISC. To see if these
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amounts are nontaxable, ﬁrst ﬁgure your adjusted gross income including 3. Your Hawaii modi ﬁ ed adjusted gross income (AGI) is less than: $65,000
the amount of your medals and prize money. If your adjusted gross income if single, head of household, or qualifying surviving spouse; $130,000 if
is not more than $1,000,000 ($500,000 if married ﬁling separately), these married ﬁling jointly.
amounts are nontaxable and you should include the amount in box 3 of 4. You, or your spouse if ﬁling jointly, are not claimed as a dependent on
federal Form 1099-MISC on line 19, then subtract it by including it on line someone else’s (such as your parent’s) 2023 tax return.
34 along with any other write-in adjustments. In the space to the left of the If you paid interest on a quali ﬁed student loan (see below), you may be able
total on line 34, enter the nontaxable amount and identify as “USOC.” to deduct up to $2,500 of the interest on this line.
Quali ﬁed student loan. A quali ﬁ ed student loan is any loan you took out to
Line 20 pay the quali ﬁed higher education expenses for any of the following individu-
Total Income als who was an eligible student.
Add the amounts in Column A and B for lines 7 through 19. If any of these 1. Yourself or your spouse.
amounts are negative, ﬁrst add all the positive amounts. Next, add all the 2. Any person who was your dependent when the loan was taken out.
negative amounts. Then, subtract the total of the negative amounts from the 3. Any person you could have claimed as a dependent for the year the loan
total of the positive amounts and enter the result on line 20. If the result is was taken out except that:
negative, shade the minus (-) in the box to the left of the amount boxes. a. The person ﬁled a joint return,
b. The person had gross income that was equal to or more than the ex-
Adjustments to Income emption amount for that year ($4,700 for 2023), or
c. You, or your spouse if ﬁling jointly, could be claimed as a dependent on
Line 21 someone else’s return.
Certain Business Expenses of Reservists, However, a loan is not a quali ﬁed student loan if (a) any of the proceeds
Performing Artists, and Fee-Basis Government were used for other purposes or (b) the loan was from either a related person
or a person who borrowed the proceeds under a quali ﬁ ed employer plan or a
O ﬃcials contract purchased under such a plan.
Note: The 2023 standard mileage rate for business use of your vehicle is Quali ﬁed higher education expenses generally include tuition, fees,
65.5 cents a mile. room and board, and related expenses such as books and supplies. The
E ﬀective for tax years after December 31, 2017: expenses must be for education in a degree, certi ﬁ cate, or similar program at
1. If you are a member of a reserve component of the Armed Forces of an eligible educational institution. An eligible educational institution includes
the United States and you travel more than 100 miles away from home most colleges, universities, and certain vocational schools.
in connection with your performance of services as a member of the You must reduce your quali ﬁed education expenses by the total amount
reserves, you can include your expenses for reserve travel over 100 miles paid for them with the following tax-free items.
from home, up to the federal rate, from line 10 of the 2017 federal Form • Employer-provided educational assistance.
2106 or line 6 of the 2017 federal Form 2106-EZ on line 21. • Tax-free distribution of earnings from a Coverdell education savings ac-
2. If you are a quali ﬁed performing artist, you can include your performing- count (ESA).
arts-related-expenses from line 10 of the 2017 federal Form 2106 or line 6 • Tax-free distribution of earnings from a quali ﬁed tuition program (QTP).
of the 2017 federal Form 2106-EZ on line 21.
• U.S. savings bond interest that you exclude from income because it is used
3. If you are a fee-basis state or local government o cial, ﬃ include your to pay quali ﬁed education expenses.
employee business expenses from line 10 of the 2017 federal Form 2106
or line 6 of the 2017 federal Form 2106-EZ on line 21. • The tax-free part of scholarships and fellowship grants.
Enter in Column A, the amount that would be allowed as a deduction for • Veterans’ educational assistance.
certain business expenses of reservists, performing artists, and fee-basis • Any other nontaxable (tax-free) payments (other than gifts or inheritances)
government o ﬃcials if you were a full year Hawaii resident. received as educational assistance.
Nonresidents and part-year residents: Compute your allowable deduction Eligible student. This is a student who was enrolled at least half-time in
for Column B as follows: a program leading to a degree, certi ﬁcate, or other recognized educational
1) Divide your total reservists, performing artists, and fee-basis government credential.
o ﬃcials income subject to taxation in Hawaii by the total reservists, Enrolled at least half-time. A student was enrolled at least half-time if the
performing artists, and fee-basis government o ﬃcials income computed student was taking at least half the normal full-time work load for his or her
without regard to source. course of study.
2) Multiply the resulting percentage by the amount entered in Column A. The standard for what is half of the normal full-time work load is determined
For more information, see the instructions for federal Form 1040 and the by each eligible educational institution. However, the standard may not be
2017 federal Form 2106. Complete and attach the 2017 federal Form 2106 lower than any of those established by the U.S. Department of Education
or the 2017 federal Form 2106-EZ to your return. under the Higher Education Act of 1965.
For more information, see federal Publication 970.
Line 22 How To Figure the Deduction. Use the Student Loan Interest Deduction
Worksheet on page 42 to ﬁ gure your deduction.
Individual Retirement Arrangements (IRAs)
Note: You cannot deduct contributions to a Roth IRA. Line 24
Enter the combined amount of your IRA deduction and your spouse’s IRA
deduction. Health Savings Account Deduction
Enter in Column A, the same amount allowed on your federal return as an Enter in Column A, the same amount allowed on your federal return as a
IRA deduction. health savings account deduction.
Nonresidents and part-year residents: Compute your allowable deduction Nonresidents and part-year residents: Compute your allowable deduction
for Column B as follows: for Column B as follows:
1) Divide your total earned income subject to taxation in Hawaii by the total 1) Divide your total earned income subject to taxation in Hawaii by the total
earned income computed without regard to source. earned income computed without regard to source.
2) Multiply the resulting percentage by the deduction allowed on your federal 2) Multiply the resulting percentage by the deduction allowed on your federal
return. return.
For more information, see the instructions for federal Form 1040. For more information, see the instructions to federal Form 1040.

Line 23 Line 25
Student Loan Interest Deduction Moving Expenses
You can take this deduction only if ALL of the following apply. Hawaii did not adopt the federal provisions that suspended (1) the deduc-
tion for moving expenses, except for members of the armed forces, and (2)
1. You paid interest in 2023 on a quali ﬁed student loan (see below).
2. Your ﬁling status is any status except married ﬁling separately.
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the exclusion from gross income for quali ﬁed moving expense reimburse- Nonresidents and part-year residents: Compute your allowable deduction
ments for tax years 2018 through 2025. for Column B as follows:
Employees and self-employed persons (including partners) can deduct cer- 1) Divide your total self-employment income subject to taxation in Hawaii by
tain moving expenses. the total self-employment income computed without regard to source.
You can take this deduction if you moved in connection with your job or 2) Multiply the resulting percentage by the deduction allowed on your federal
business and your new workplace is at least 50 miles farther from your old return.
home than your old home was from your old workplace. If you had no former For more information, see the instructions for federal Form 1040.
workplace, your new workplace must be at least 50 miles from your old home.
A nonresident may only deduct expenses connected with a move to or Line 29
within the State of Hawaii. Hawaii allows a moving expense deduction for
animal quarantine costs (up to 120 days) incurred. Penalty on Early Withdrawal of Savings
A nonresident or a part-year resident giving up their Hawaii residency may The federal Form 1099-INT you received will show the amount of any pen-
not deduct moving expenses to a new place of employment outside the State alty you were charged because you withdrew funds from your time savings
of Hawaii. In this situation, zero should be entered on line 25, Column B. deposit before its maturity. Enter this amount on line 29, Column A. (Be sure
For more details, see Form N-139. Complete Form N-139 and attach it to to include the interest income on Form N-15, line 8, Column A.)
your return. The penalty cannot be deducted on your Hawaii return if none of the inter-
est from the account was taxable as Hawaii income. If part of the interest was
Line 26 from an account that was taxable as Hawaii income, compute your allowable
deduction as follows:
Deductible Part of Self-Employment Tax 1) Divide the amount of interest received on that account subject to taxation
If you are self-employed, you will be able to deduct as a business expense in Hawaii by the total interest received on that account.
part of the amount of self-employment taxes paid for the tax year. 2) Multiply the resulting percentage by the total penalty charged to that
Enter in Column A, the same amount allowed on your federal return as a account.
deduction for self-employment tax. Enter this amount on line 29, Column B. (Be sure to include the taxable
Nonresidents and part-year residents: Compute your allowable deduction interest income on Form N-15, line 8, Column B.)
for Column B as follows:
1) Divide your total self-employment income subject to taxation in Hawaii by Line 30
the total self-employment income computed without regard to source.
2) Multiply the resulting percentage by the deduction allowed on your federal Alimony Paid
return. Note: E ﬀective for divorce decrees, separation agreements, and certain
modi ﬁcations entered into after 2018, Hawaii adopted the elimination of the
For more information see the instructions for federal Form 1040. above-the-line deduction for alimony payments.
You can deduct (subject to Department Rules) alimony you paid. Alimony is
Line 27 a payment to or for a spouse or former spouse under a divorce or separation
Self-Employed Health Insurance Deduction instrument. Alimony does not include voluntary payments that are not made
If you are self-employed, you will be able to deduct as a business expense under a divorce or separation instrument, child support, noncash property
100% of the amount you pay for health insurance for yourself, your spouse, settlements, payments to keep up the payer’s property, or use of the payer’s
and your dependents provided that your net earned income from your Hawaii property.
business is at least equal to the deduction. If you paid alimony to one person, enter the name and social security num-
However, if in addition to running your own business, you are an employee ber of the recipient in the space to the left of line 30.
of another person, you will not be able to deduct the health insurance costs If you paid alimony to more than one person, enter the name and social
you pay if you are eligible to participate in a plan maintained by your em- security number of one of the recipients. Show the name(s), social secu-
ployer. This is also true even if it is your spouse who is employed and you are rity number(s), and the amount paid to the other recipient(s) on an attached
eligible to participate in your spouse’s company plan. statement. Enter your total payments on line 30.
For the period of nonresidency, the following limitations may also apply to A payment to or for a spouse under a divorce or separation instrument ex-
your health insurance deduction: ecuted after 1984 is alimony if the spouses do not ﬁ le a joint return with each
• Only the amount paid for health insurance coverage for the period you were other and all the following requirements are met.
self-employed within Hawaii is eligible for the deduction. 1) The payment is in cash.
• The net earned income from your Hawaii business must be at least equal 2) The instrument does not designate the payment as not alimony.
to the deduction. 3) The spouses are not members of the same household at the time the
For more information, see the instructions for federal Form 1040. payments are made. This requirement applies only if the spouses are
legally separated under a decree of divorce or separate maintenance.
Line 28 4) There is no liability to make any payment (in cash or property) after the
death of the recipient spouse.
Self-Employed SEP, SIMPLE, and Quali ﬁ ed 5) The payment is not treated as child support.
Plans If your alimony payments decrease or terminate during the ﬁ rst 3 calendar
Caution: You must have earnings from self-employment to claim this de- years, you may be subject to the recapture rule.
duction. Sole proprietors and partners enter the allowable deduction for Deduction from gross income for alimony and separate maintenance pay-
contributions to your SEP, SIMPLE, and quali ﬁed plans (H.R. 10 plans or ments shall be allowed only to the extent of the ratio of gross income at-
Keogh plans) on line 28. tributed to this State to the entire gross income computed without regard to
There are two types of quali ﬁed retirement plans: source in this State; provided that as used in this sentence “gross income”
• De ﬁned-contribution plan. — This plan provides an individual account for means gross income as de ﬁned in the IRC, minus the deductions de ﬁ ned in
each person in the plan. A de ﬁned contribution plan can be either a pro ﬁ t- IRC section 62, other than the deductions for alimony and separate mainte-
sharing plan or a money purchase pension plan. A pro ﬁ t-sharing plan can benance payments.
set up to allow for discretionary employer contributions, meaning the amount Example: Total Income Hawaii Income
contributed each year to the plan is not ﬁ xed. Contributions to a money pur- Income after allowable deductions (Form
chase pension plan are ﬁ xed and are not based on your business pro ﬁ ts. N-15, page 3, line 35)* $100,000 $60,000
• De ﬁned-bene ﬁt plan. — Contributions to a de ﬁned-bene ﬁt plan are de- Computation for allowable alimony deduction:
termined by the investment needed to fund a speci ﬁc bene ﬁ t at retirement $ 60,000 / $100,000 = 60% x $10,000 = $6,000
age. Write “DB” on the line to the left of the amount if you have a de ﬁned- Alimony paid (Form N-15, page 2, line 30) $10,000 $6,000
bene ﬁt plan. *Excluding amount paid for alimony.
For more information see federal Publication 504, Divorced or Separated
Enter in Column A, the same amount allowed on your federal return as a Individuals.
SEP, SIMPLE, and quali ﬁ ed plan deduction.

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Line 31 Line 34
Payments to an Individual Housing Account Total Adjustments
You may be able to deduct from your gross income up to $5,000, paid in Add lines 21 through 33. Enter the total on this line. Include in the total on
cash during the taxable year into a trust account which is established for line 34:
savings for a down payment on your rstﬁ principal residence in Hawaii. A • Educator Expenses. If you were an eligible educator in 2023, you can de-
deduction not to exceed $10,000 shall be allowed for a married couple ﬁ ling duct up to $300 of quali ﬁed expenses you paid in 2023. If you and your
a joint return. No deduction shall be allowed on any amounts distributed less spouse are ﬁ ling jointly and both of you were eligible educators, the maxi-
than 365 days from the date on which a contribution is made to the account. mum deduction is $600. However, neither spouse can deduct more than
Any deduction claimed for a previous taxable year for amounts distributed $300 of his or her quali ﬁed expenses. Include the quali ﬁed expenses paid
less than 365 days from the date on which a contribution was made shall be during 2023 and write in the total on Form N-15, line 34 “Educator Expense
disallowed and the amount deducted shall be included in the previous taxable Deduction” in the space to the left of the total.
year’s gross income and the tax reassessed. The account, established along • Contributions to an Archer MSA. You may claim the same amount allowed
the same lines as an individual retirement account (IRA), is to encourage on your Federal return as an Archer MSA deduction. Include the contribu-
ﬁ rst-time home buyers to save money for a down payment on a home. The tions you made during 2023 and write in the total on Form N-15, line 34
interest income earned on the account within the taxable year shall not be “MSA” in the space to the left of the total.
included in gross income.
• Contributions by an individual development account (IDA) holder to their
The “ ﬁrst principal residence” means a residential property purchased with IDA. Include the contributions made during 2023 and write in the total on
the payment or distribution from the individual housing account which shall be Form N-15, line 34 “IDA Contribution” in the space to the left of the total.
owned and occupied as the only home by an individual who did not have any
previous interest in, individually, or if the individual is married, whose spouse • Jury duty pay if you gave the pay to your employer because your employer
did not have any interest in a residential property inside or outside the State paid your salary while you served on the jury. Include the amount you re-
of Hawaii within the last 5 years prior to opening the IHA. paid during 2023 and write in the total on Form N-15, line 34 “Jury Pay” in
the space to the left of the total.
The amounts paid in cash allowable as a deduction for all taxable years
are limited to $25,000, in the aggregate, excluding interest earned or ac- • Nontaxable amount of the value of Olympic and Paralympic medals and
crued. This limitation also applies to married individuals having separate ac- USOC prize money reported on line 19. Identify as “USOC.”
counts, the sum of such separate accounts and the deduction shall not ex- • Attorney fees and court costs paid for actions involving certain unlawful
ceed $25,000 in the aggregate, excluding interest income earned or accrued. discrimination claims, but only to the extent of gross income from such
Other requirements: actions. Include the attorney fees and court costs paid during 2023 in the
total on line 34 and write “UDC” in the space to the left of the total. For more
• The trustee must be a quali ﬁed bank, savings and loan association, credit information, see federal Publication 525.
union, or depository ﬁnancial services loan company. Check with your ﬁ-
nancial institution if it is a quali ﬁ ed institution under Hawaii IHA rules. • Attorney fees and court costs you paid in connection with an award from
the IRS for information you provided that helped the IRS detect tax law
• The entire interest of the trust account shall be distributed to the taxpayer(s) violations, up to the amount of the award includible in your gross income.
not later than 120 months after the date on which the ﬁrst contribution is Include the attorney fees and court costs paid during 2023 in the total on
made to the trust. line 34 and write “WBF” in the space to the left of the total.
Enter the amount of your payments to an IHA in Columns A and B.
For more information, see section 18-235-5.5, HAR. Line 35
Line 32 Adjusted Gross Income
Line 20 minus line 34. If line 35 is less than zero (0), you may have a net
Military Reserve or Hawaii National Guard operating loss. For more information on net operating losses, see page 18.
Duty Pay Exclusion If line 35 is a negative number, shade the minus (-) in the box to the left of
The ﬁrst $7,683 received by each member of the reserve components of the amount boxes.
the army, navy, air force, marine corps, coast guard of the United States of
America, and the Hawaii national guard, as compensation for performance of Line 36
duty as such is not taxable for Hawaii net income tax purposes but limited to
that income that would have been subject to taxation in Hawaii. Federal Adjusted Gross Income (Federal AGI)
If you qualify, enter in Columns A and B the smaller of: Report the federal AGI from the appropriate line of federal Form 1040 or
– $7,683, or 1040-SR. If you are not required to ﬁ le a federal income tax return, use fed-
eral Form 1040 as a worksheet to determine the amount to report as your
– Your pay, as shown on Box 16 of the federal Form W-2 sent to you by federal AGI.
your reserve component.
If you are ﬁling a joint return for federal income tax purposes and a married
If you are married ﬁling a joint return, and you and your spouse qualify, add ﬁ ling separate return for state income tax purposes, use federal Form 1040
the exclusions for both of you and enter the total on line 32, Columns A and B. as a worksheet to determine the amount to report as your federal AGI. Your
federal AGI must be calculated as if you are lingﬁ a federal married lingﬁ
Line 33 separate return.
Exceptional Trees Deduction If you are in a civil union and since the federal government does not recog-
nize civil unions as married individuals for federal income tax purposes, civil
You may deduct up to $3,000 per exceptional tree for quali ﬁed expendi- unions will continue to ﬁle as unmarried individuals on their federal income
tures you made during the taxable year to maintain the tree on your private tax returns and as married individuals on their Hawaii income tax returns.
property. The tree must be designated as an exceptional tree by the local Therefore, they should use federal Form 1040 as a worksheet to determine
county arborist advisory committee under chapter 58, HRS. Quali ed ﬁ ex- the amount to report as their federal AGI. Their federal AGI must be calcu-
penditures are those expenses you incurred to maintain the exceptional tree lated as if they are ﬁling a federal married ﬁling joint return or a federal mar-
(excluding interest) that are deemed “reasonably necessary” by a certi ﬁed ried ﬁling separate return.
arborist. No deduction is allowed in more than one taxable year out of every
three consecutive taxable years. If the federal AGI is a negative number, shade the minus (-) in the box to the
left of the amount boxes.
An a ﬃdavit signed by a certi ﬁed arborist stating that the amount of expen-
ditures are deemed reasonably necessary must be attached to your tax re-
turn. The a ﬃdavit also must include the following information: (1) type of tree,
(2) location of tree, and (3) description and amount of expenditures made in
2023 to maintain the tree. The a ﬃ davit must be notarized.
Enter the amount of quali ﬁed expenditures you made during 2023 in Col-
umns A and B.

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                                                                                   If you itemize, you can deduct part of your medical and dental expenses, 
Deductions and Taxable Income                                                   and amounts you paid for certain taxes, interest, contributions, casualty and 
                                                                                theft losses, and other miscellaneous expenses. These deductions are ex-
Computation                                                                     plained on the pages that follow.
Note: If you can be claimed as a dependent on another person’s                     Please note that a nonresident (i.e., a U.S. resident who is not a resident 
return  ﬁll in the oval under line 37   . Complete the “Standard Deduction      of Hawaii, a nonresident alien or a dual status alien) and a part-year resident 
for Dependents” worksheet on page 27 and enter the appropriate amount           (for the period of nonresidency) may not be allowed a deduction at all or al-
on line 40a if you do not itemize your deductions.                              lowed a deduction only in part even if such a deduction is otherwise provided 
                                                                                for in the law.
Line 37                                                                            A deduction is not allowed at all if it can be tied to a speci ﬁc investment, 
                                                                                property, or activity carried on outside Hawaii, or which results in income 
Ratio of Hawaii AGI to Total AGI                                                which is not subject to taxation by Hawaii. Examples include income taxes 
  Compute your ratio of Hawaii AGI to Total AGI as follows:                     paid to a state other than Hawaii on wages earned as an active duty service-
1) If line 35, Column B is zero or a negative number (loss), enter zero (0.00)  member stationed in Hawaii and mortgage interest connected with property 
   on line 37;                                                                  located outside Hawaii.
2) If line 35, Column A is zero or a negative number (loss) and line 35,           A deduction may be allowed either in full or in part depending on which of 
   Column B is a positive number greater than zero, enter 1.00 on line 37;      the following three classes of deductions it falls in.
3) If line 35, Column B is greater than zero and greater than line 35, Column      Class I: If the deduction is connected with income arising in Hawaii and tax-
   A, enter 1.00 on line 37;                                                    able to a nonresident under Hawaii income tax law, it is allowed in full.
4) If Column A is not completed, where the taxpayer elected to  ﬁ le Form N-15     Deductions in this class include:
   without providing information of worldwide source income, enter zero            (a) All the ordinary and necessary expenses of conducting a business;
   (0.00) on line 37; or                                                           (b) Income tax paid to Hawaii;
5) If line 35 of both Columns A and B are positive and line 35, Column A is        (c) Interest paid in connection with taxable income;
   greater or equal to line 35, Column B:
                                                                                   (d) Casualty losses incurred in a trade or business; and
   (a) Divide line 35, Column B, by line 35, Column A;
                                                                                   (e) Losses sustained in transactions entered into for pro ﬁt in real property 
   (b) Compute the ratio to 3 decimal places; and                                     and tangible personal property.
   (c) Round the ratio to 2 decimal places and enter the results on line 37.       Class II: If the deduction is connected with property (other than property 
  For example, line 35, Column A is $90,000; and line 35, Column B is           associated with income arising in Hawaii falling in Class I) having a tax situs 
$60,000. The ratio of Hawaii AGI to total AGI is 0.67 (60,000/90,000 = 0.666    in Hawaii, it is allowable in full. Deductions in this class include:
rounded to 0.67).                                                                  (a) Real property tax on a residence located in Hawaii;
                                                                                   (b) Interest on a mortgage connected with property located in Hawaii; and
Lines 38a to 38f                                                                   (c) Casualty and theft losses on nonbusiness property located in Hawaii 
Itemized Deductions                                                             allowed only to the extent that the total losses, after the $100 deduction, ex-
  Taxpayers who itemize their deductions may deduct certain kinds of ex-        ceed 10% of the Hawaii adjusted gross income.
penses from their adjusted gross income.                                           Class III: If a deduction allowed under Hawaii law is not tied to a speci ﬁc 
  Taxpayers who do not itemize their deductions may reduce their adjusted       investment, property, or activity carried on outside Hawaii or which results in 
gross income by the amount of the prorated standard deduction appropriate       income not subject to taxation by Hawaii, and does not fall in either Class I or 
to their  ﬁling status. The amount of the prorated standard deduction is deter- II above, it is allowed only to the extent of the ratio of adjusted gross income 
mined on lines 40a and 40b.                                                     attributable to Hawaii to the total adjusted gross income attributable to world-
                                                                                wide sources. Deductions in this class include:
  You will fall into one of the following three classes: 
                                                                                   (a) Medical expenses; and
•  You MUST itemize deductions, 
                                                                                   (b) Contributions.
•  You choose to itemize, or 
                                                                                   If you do itemize, your deductions are generally   guredﬁ on      Worksheets 
•  You do not itemize.                                                          NR-1 to NR-6 on page 39 if you are a nonresident, or on Worksheets PY-1 to 
  The three classes are described as follows:                                   PY-6 on page 40 if you are a part-year resident. Enter the amounts on Form 
  You MUST Itemize Deductions                                                   N-15, lines 38a to 38f.
  You must itemize deductions if: 
•  You are married,  ﬁling a separate return, and your spouse itemizes.         Line 38a
•  You are making a return under IRC section 443(a)(1) for a period of less       Medical and Dental Expenses
  than 12 months because of a change in your annual accounting period.             Before you can  ﬁ gure your total deduction for medical and dental expens-
•  You were a nonresident alien or dual-status alien during the taxable year.   es, you must complete your Form N-15 through line 37.
                                                                                   You can deduct only the part of your medical and dental expenses that 
  You Choose to Itemize                                                         exceeds 7.5% of your Hawaii adjusted gross income.
  You may choose to itemize your deductions if you are:                            Include medical and dental bills you paid for:
• Married and  ﬁling a joint return, or a qualifying surviving spouse, and your • Yourself. 
  itemized deductions are more than $4,400 multiplied by your ratio of Hawaii 
  AGI to Total AGI.                                                             • Your spouse.
• Married and  ﬁling a separate return, or Single, and your itemized deduc-     •  All dependents you claim on your return.
  tions are more than $2,200 multiplied by your ratio of Hawaii AGI to Total    •  Your child whom you do not claim as a dependent because of the rules 
  AGI.                                                                             explained on page 10 for Children of divorced or separated parents.
•  A Head of Household, and your itemized deductions are more than $3,212       •  Any person you could have claimed as a dependent on your return except 
  multiplied by your ratio of Hawaii AGI to Total AGI.                             that person received $4,700 or more of gross income or  ﬁ  led a joint return.
•  A dependent of another taxpayer and your itemized deductions are more        •  Any person you could have claimed as a dependent except that you, or 
  than the greater of (1) $500; or (2) your earned income up to the amount         your spouse if  ﬁling jointly, can be claimed as a dependent on someone 
  of the standard deduction for your  ﬁling status; multiplied by your ratio of    else’s 2023 return.
  Hawaii AGI to Total AGI.                                                         Example — You provided over half of your mother’s support but cannot 
                                                                                claim her as a dependent because she received $4,700 of wages during 
You Do Not Itemize                                                              2023. If part of your support was the payment of her medical bills, you can 
  If your itemized deductions are less than the prorated standard deduction     include that part in your medical expenses.
amount for your  ﬁling status (or you choose not to itemize), go to line 40a and   You should include all amounts you paid during 2023, but do not include 
enter your standard deduction amount there (unless you MUST itemize as          amounts repaid to you, or paid to anyone else, by hospital, health or accident 
described earlier).                                                             insurance, or by your employer, or paid through a medical savings account or 
                                                                                health savings account.
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Examples of Medical and Dental Payments • Funeral, burial, or cremation costs.
You CAN Deduct Nonresidents: Consult the instructions above to see which medical and
dental expenses you may deduct. Complete Worksheet NR-1 on page 39.
To the extent you were not reimbursed, you can deduct what you paid for:
Part-year residents: Consult the instructions above to see which medical
• Insurance premiums for medical and dental care, including premiums for and dental expenses you may deduct. Complete Worksheet PY-1 on page
quali ﬁed long-term care contracts, subject to dollar limitations based on a 40.
person’s age. See the instructions to federal Form 1040 for the dollar limits.
• Prescription medicines or insulin. Line 38b
• Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, oc-
cupational therapists, osteopathic doctors, physical therapists, podiatrists, Taxes
psychiatrists, psychoanalysts (medical care only), and psychologists. For tax years 2018 through 2025, Hawaii did not adopt the federal provi-
• Medical examinations, X-ray and laboratory services, insulin treatment, and sion that limits the deduction for state and local taxes to $10,000 ($5,000 for
whirlpool baths the doctor ordered. a married taxpayer ﬁling a separate return) but did adopt the federal provision
• Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar that foreign real property taxes cannot be deducted.
test kit. If you claim a credit for income taxes paid to other states and countries,
• Nursing help. If you paid someone to do both nursing and housework, you you cannot also claim those amounts as an itemized deduction for state and
can deduct only the cost of nursing help. foreign income taxes paid to another state or foreign country. See Schedule
CR Instructions for more information.
• Hospital care (including meals and lodging), clinic costs, and lab fees.
Taxpayers can claim a deduction for state and local, and foreign, income,
• Quali ﬁed long-term care services. war pro ﬁts, and excess pro ﬁ ts taxes (or state and local general sales taxes
• The supplemental part of Medicare insurance (Medicare B). if an election is made to deduct state and local general sales taxes instead
• The premiums you pay for Medicare Part D insurance. of state and local income taxes) if their federal adjusted gross income is less
• The premiums you voluntarily paid for Medicare A coverage if you were 65 than $100,000 and they are single or married ﬁling separately; or less than
or over and not entitled to social security bene ﬁ ts. $150,000 and they are a head of household; or less than $200,000 and they
are married ﬁling jointly or a qualifying surviving spouse.
• A program to stop smoking and for prescription medicines to alleviate nico-
tine withdrawal. Certain taxes you paid during the year can be deducted.
• A weight-loss program as treatment for a speci ﬁc disease (including obe- Taxes You CAN Deduct
sity) diagnosed by a doctor. Note: You can elect to deduct state and local general sales taxes instead of
• Medical treatment at a center for drug or alcohol addiction. state and local income taxes. You cannot deduct both.
• Medical aids such as eyeglasses, contact lenses, hearing aids, braces, State and Local Income Taxes
crutches, wheelchairs, and guide dogs, including the cost of maintaining
them. If you will deduct state and local income taxes, check box a on line 8 of
Worksheet NR-2 or PY-2.
• Surgery to improve defective vision, such as laser eye surgery or radial
keratotomy. Include on this line:
• Lodging expenses (but not meals) while away from home to receive medi- • State and local income taxes withheld from your salary (as shown on your
cal care in a hospital or a medical care facility related to a hospital, pro- federal Form W-2) and withheld from your unemployment compensation
vided there was no signi ﬁcant element of personal pleasure, recreation, or (as shown on your federal Form 1099-G);
vacation in the travel. Don’t deduct more than $50 a night for each eligible • State and local income taxes paid in 2023 for a prior year, such as taxes
person. paid with your 2022 state or local income tax return;
• Ambulance service and other travel costs to get medical care. If you used • State and local estimated tax payments made during 2023, including any
your own car, you can claim what you spent for gas and oil to go to and from part of a prior year refund that you chose to have credited to your 2023
the place you received the care; or you can claim 22 cents per mile. Add state or local income taxes; and
parking and tolls to the amount you claim under either method. • The NET amount of taxes withheld from the sale of Hawaii real property
• Cost of breast pumps and supplies that assist lactation. interests.
• Cosmetic surgery that was necessary to improve a deformity related to a If you are a federal employee receiving a Cost Of Living Allowance (COLA),
congenital abnormality, an injury from an accident or trauma, or a dis ﬁ gur-not all of your Hawaii income taxes are deductible for federal purposes. See
ing disease. IRS Revenue Ruling 74-140, 1974-1 C.B. 50, for more information. Enter on
line 8a of Worksheet PY-2 on page 40 the entire amount of state and local
Examples of Medical and Dental Payments income taxes you paid in 2023, even if you reported a di ﬀerent amount on
You CANNOT Deduct federal Form 1040, Schedule A.
You cannot deduct the following: Do not reduce your deduction by any:
• The cost of diet food. • State or local income tax refund or credit you expect to receive for 2023 or
• Cosmetic surgery that was NOT necessary to improve a deformity related • Refund of, or credit for, prior year state and local income taxes you actually
to a congenital abnormality, an injury from an accident or trauma, or a dis- received in 2023. Instead, see the instructions for Form N-15, line 10.
ﬁ guring disease. For more information about the treatment of taxes withheld from the sale of
If expenses for cosmetic surgery are not deductible as medical expenses, real property interests, see Tax Facts 2010-1, “Understanding HARPTA,” and
then amounts paid for insurance coverage for such expenses are not de- Tax Information Release No. 2017-01, “Withholding of State Income Taxes on
ductible. Furthermore, if an employer health plan reimburses you for such the Disposition of Hawaii Real Property.”
expenses, the reimbursement must be included in your gross income. State and Local General Sales Taxes
• Life insurance or income protection policies. For purposes of the deduction for state and local general sales taxes, Ha-
• The Medicare tax on your wages and tips or the Medicare tax paid as part waii’s general excise tax will qualify as a “sales tax.”
of the self-employment tax or household employment taxes. If you elect to deduct state and local general sales taxes, check box b on
• The basic cost of Medicare Insurance (Medicare A). line 8 of Worksheet NR-2 or PY-2. To ﬁgure your deduction, you can use
• Nursing care for a healthy baby. (Part-year residents may qualify for the either your actual expenses or the optional sales tax tables.
credit for child and dependent care expenses; see Schedule X, Part II.) Actual Expenses. You must keep your actual receipts showing general
• Illegal operations or drugs. sales taxes paid to use this method.
• Imported drugs not approved by the U.S. Food and Drug Administration Generally, you can deduct the actual state and local general sales taxes
(FDA). This includes foreign-made versions of U.S.-approved drugs manu- (including compensating use taxes) you paid in 2023 if the tax rate was the
factured without FDA approval. same as the general sales tax rate. However, sales taxes on food, clothing,
• Nonprescription medicines, other than insulin (including nicotine gum and medical supplies, and motor vehicles are deductible as a general sales tax
certain nicotine patches). even if the tax rate was less than the general sales tax rate. If you paid sales
• Travel your doctor told you to take for rest or a change. tax on a motor vehicle at a rate higher than the general sales tax rate, you
can deduct only the amount of tax that you would have paid at the general

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sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, mo-
tor homes, recreational vehicles, sport utility vehicles, trucks, vans, and o -ﬀ Line 38c
road vehicles. Also include any state and local general sales taxes paid for a Interest Expense
leased motor vehicle. Do not include sales taxes paid on items used in your Hawaii did not adopt the federal provisions that (1) suspends the deduc-
trade or business. tion for interest paid on home equity loans, and (2) lowers the dollar limit on
Refund of general sales taxes. If you received a refund of state or local mortgages qualifying for the home mortgage interest deduction for tax years
general sales taxes in 2023 for amounts paid in 2023, reduce your actual 2018 through 2025.
2023 state and local general sales taxes by this amount. If you received a You should show on Worksheet NR-3 or PY-3 interest on non-business
refund of state or local general sales taxes in 2023 for prior year purchases, items only. Business-related interest is deducted elsewhere.
do not reduce your 2023 state and local general sales taxes by this amount.
But if you deducted your actual state and local general sales taxes in the Except for certain mortgage interest, the amount of your personal interest
earlier year and the deduction reduced your tax, you may have to include the expense (such as credit card interest) is not allowed as an itemized deduc-
refund in income on Form N-15, line 19. See Recoveries in federal Publica- tion on Worksheet NR-3 or PY-3.
tion 525 for details. Home Mortgage Interest
Optional Sales Tax Tables. Instead of using your actual expenses, you A home mortgage is any loan that is secured by your main home or second
can use the tables in the instructions for federal Schedule A (Form 1040 or home. It includes ﬁrst and second mortgages, home equity loans, and re ﬁ-
1040-SR) to ﬁgure your state and local general sales tax deduction. You may nanced mortgages.
also be able to add the state and local general sales taxes paid on certain A home can be a house, condominium, cooperative, mobile home, boat, or
speci ﬁed items. similar property. It must provide basic living accommodations including sleep-
To ﬁgure your state and local general sales tax deduction using the tables, ing space, toilet, and cooking facilities.
see the instructions for federal Schedule A (Form 1040 or 1040-SR). Limit on home mortgage interest. If you took out any mortgages after
Real Estate Taxes October 13, 1987, your deduction may be limited. Any additional amounts
For tax years 2018 through 2025, foreign real property taxes cannot be borrowed after October 13, 1987, on a line-of-credit mortgage you had on
deducted. that date are treated as a mortgage taken out after October 13, 1987. If you
re ﬁnanced a mortgage you had on October 13, 1987, treat the new mortgage
Include taxes you paid on real estate you own that was not used for as taken out on or before October 13, 1987. But if you re ﬁnanced for more
business. than the balance of the old mortgage, treat the excess as a mortgage taken
If your mortgage payments include your real estate taxes, you can deduct out after October 13, 1987.
only the amount the mortgage company actually paid to the taxing authority See 2017 federal Publication 936 to ﬁgure your deduction if either (1) or
in 2023. (2) next applies. If you had more than one home at the same time, the dollar
Personal Property Taxes amounts in (1) and (2) apply to the total mortgages on both homes. Additional
Hawaii does not have a personal property tax. However, you may include limits may apply if the total amount of all mortgages is more than the fair
personal property taxes you paid to other states. market value of the home.
Include personal property taxes you paid, but only if the taxes were based 1. You, or your spouse if ﬁ ling jointly, took out any mortgages after October
on value alone and were imposed on a yearly basis. 13, 1987, and used the proceeds for purposes other than to buy, build, or
improve your home, and all of these mortgages totaled over $100,000 at any
Other Taxes time during 2023. The limit is $50,000 if married ﬁling separately. An example
Include any other deductible tax such as foreign income taxes. of this type of mortgage is a home equity loan used to payﬀo credit card bills,
buy a car, or pay tuition.
Taxes You CANNOT Deduct 2. You, or your spouse if ﬁ ling jointly, took out any mortgages after October
• Federal income tax. 13, 1987, and used the proceeds to buy, build, or improve your home, and
• Federal excise tax on personal property, transportation, telephone, and these mortgages plus any mortgages you took out on or before October 13,
gasoline. 1987, totaled over $1 million at any time during 2023. The limit is $500,000 if
• Social security tax (FlCA). married ﬁling separately.
• Medicare tax. Investment Interest Deduction
• Federal unemployment tax (FUTA). Investment interest is interest paid on money you borrowed that is allocable
• Railroad retirement tax (RRTA). to property held for investment. It does not include any interest allocable to
• Customs duties. a passive activity.
• Federal estate and gift taxes. Interest for royalties and other income derived from any patents, copy-
rights, and trade secrets by an individual or a quali ﬁed high technology busi-
• Certain state and local taxes, including: ness are deductible.
a. Tax on gasoline. Complete and attach Form N-158, Investment Interest Expense Deduction,
b. Hawaii motor vehicle registration fees, including car inspection fees. to ﬁgure your deduction.
c. Assessments for sidewalks or other improvements to your property. Exception. You do not have to ﬁ le Form N-158 if ALL of the following apply:
d. Tax you paid for someone else. • Your investment interest expense is not more than your investment income
e. License fees. (marriage, driver’s, dog, hunting, auto, etc.) from interest and ordinary dividends.
f. Tax on liquor, beer, wine, cigarettes and tobacco. • You have no other deductible investment expenses.
g. Inheritance tax. • You have no disallowed investment interest expense from 2022.
h. Taxes paid for your business or profession. (These business taxes are For more details, see federal Publication 550, Investment Income and
deducted elsewhere.) Expenses.
• Foreign real property taxes. Interest Expense You CANNOT Deduct
Nonresidents: Consult the instructions above to see which taxes you may Do not include the interest you paid for —
deduct. Please note that you may only deduct Hawaii income taxes paid or
withheld (or general sales taxes multiplied by the ratio of Hawaii adjusted • Personal interest (interest on car loans and nanceﬁ charges on credit
gross income to total adjusted gross income from all sources), and real es- cards).
tate taxes paid on property located in Hawaii. Complete Worksheet NR-2 on • Service charges.
page 39. • Annual fees for credit cards.
Part-year residents: Consult the instructions above to see which taxes • Loan fees.
you may deduct. Complete Worksheet PY-2 on page 40. • Credit investigation fees.
• Interest to purchase or carry tax-exempt securities.
Nonresidents: Consult the instructions above to see which interest ex-
pense you may deduct. Please note that you may only deduct home mort-

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gage interest secured by a property located in Hawaii and points paid there- • Travel expenses (including meals and lodging) while away from home per-
on. Complete Worksheet NR-3 on page 39. forming donated services, unless there was no signi ﬁ cant element of per-
Part-year residents: Consult the instructions above to see which interest sonal pleasure, recreation, or vacation in the travel.
expense you may deduct. Complete Worksheet PY-3 on page 40. • Political contributions.
• Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar
Line 38d groups.
Gifts to Charity • Cost of ra ﬄe, bingo, or lottery tickets.
Hawaii adopted the federal provisions that increases the adjusted gross • Value of your time or services.
income limitation on cash contributions from 50% to 60%,ﬀe ective for contri- • Value of blood given to a blood bank.
butions made in tax years 2018 through 2025. • The transfer of a future interest in tangible personal property (generally until
the entire interest has been transferred).
Contributions You CAN Deduct • Gifts to:
You may deduct what you gave to organizations that are religious, chari-
table, educational, scienti ﬁ c, or literary in purpose. You may also deduct what a. Individuals and groups that are run for personal pro ﬁt.
you gave to organizations that work to prevent cruelty to children or animals. b. Foreign organizations.
An organization that tells you it is a “501(c)(3) organization” is telling you that c. Organizations engaged in certain political activities that are of direct
it falls into this category. ﬁ nancial interest to your trade or business.
Examples of these organizations are: d. Groups whose purpose is to lobby for changes in the law.
• Churches, mosques, synagogues, temples, etc. e. Civic leagues, social and sports clubs, labor unions, and chambers of
• Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill commerce.
Industries, Red Cross, Salvation Army, United Way, etc. • Value of bene ﬁ ts received in connection with a contribution to a charitable
• Fraternal orders, if the gifts will be used for the purposes listed above. organization.
• Veterans’ and certain cultural groups. • Cost of tuition.
• Nonpro ﬁt hospitals and medical research organizations. Gifts by Cash or Check
• Most nonpro ﬁt educational organizations, such as colleges, but only if your On Worksheet NR-4, line 16; orWorksheet PY-4, line 30; enter the total con-
contribution is not a substitute for tuition or other enrollment fees. tributions you made in cash or by check (including out-of-pocket expenses).
• Federal, state, and local governments if the gifts are solely for public pur- Recordkeeping. For any contribution made in cash, regardless of the
poses. amount, you must maintain as a record of the contribution a bank record
Contributions can be in cash (including checks and money orders), prop- (such as a canceled check or credit card statement) or a written record from
erty, or out-of-pocket expenses you paid to do volunteer work for the kinds of the charity. The written record must include the name of the charity, date,
organizations described above. If you drove to and from the volunteer work, and amount of the contribution. If you made contributions through payroll
you can take 14 cents a mile or the actual cost of gas and oil. Add parking deduction, see federal Publication 526 for information on the records you
and tolls to the amount you claim under either method. (But don’t deduct any must keep. Do not attach the record to your tax return. Instead, keep it with
amounts that were repaid to you.) your other tax records.
Gifts from which you bene ﬁt. If you made a gift and received a bene ﬁt Other Than by Cash or Check
in return, such as food, entertainment, or merchandise, you may deduct only
the amount that is more than the value of the bene ﬁ t. For example, if you paid On Worksheet NR-4 , line 17; or Worksheet PY-4, line 31; enter the total
$70 to a charitable organization to attend a fund raising dinner and the value contributions you made other than by cash or check. If you gave used items,
of the dinner was $40, you may deduct only $30. such as clothing or furniture, deduct their fair market value at the time you
gave them. Fair market value is what a willing buyer would pay a willing seller
If you do not know whether you can deduct what you gave to an organiza- when neither has to buy or sell and both are aware of the conditions of the
tion, check with that organization. sale. For more details on determining the value of donated property, see fed-
Gifts of $250 or More. You can deduct a gift of $250 or more only if you eral Publication 561.
have received a statement from the charitable organization by the date you If the amount of your deduction is more than $500, you must complete and
ﬁ le your return or the due date (including extensions) for ﬁling your return, attach federal Form 8283. For this purpose, the “amount of your deduction”
whichever is earlier. Do not attach the statement to your return, instead keep means your deduction before applying any income limits that could result in a
it for your records. The statement must show the following information: carryover of contributions. If you deduct more than $500 for a contribution of
• The amount of any money contributed and a description (but not value) of a motor vehicle, boat, or airplane, you must also attach a statement from the
any property donated. charitable organization to your return. If your total deduction is over $5,000
• Whether the organization did or did not give you any goods or services ($500 for certain contributions of clothing and household items), you may
in return for your contribution. If you did receive any goods or services, a also have to get appraisals of the values of the donated property. See federal
description and estimate of the value must be included. If you received only Form 8283 and its instructions for more information.
intangible religious bene ﬁts (such as admission to a religious ceremony), Contributions of clothing and household items.A deduction for these
the organization must state this, but it does not have to describe or value contributions will be allowed only if the items are in good used condition or
the bene ﬁt. better. However, this rule does not apply to a contribution of any single item
In ﬁguring whether a gift is $250 or more, do not combine separate dona- for which a deduction of more than $500 is claimed and for which you include
tions. For example, if you gave your church $25 each week for a total of a quali ﬁed appraisal and federal Form 8283 with your tax return.
$1,300, treat each $25 payment as a separate gift. If you made donations Recordkeeping. If you gave property, you should keep a receipt or written
through payroll deductions, treat each deduction from each paycheck as a statement from the organization you gave the property to, or a reliable written
separate gift. See federal Publication 526 if you made a separate gift of $250 record, that shows the organization’s name and address, the date and loca-
or more through payroll deduction. tion of the gift, and a description of the property. For each gift of property, you
Limit on the amount you can deduct. See federal Publication 526 to should also keep reliable written records that include:
ﬁ gure the amount of your deduction ifany of the following applies: • How you ﬁgured the property’s value at the time you gave it. If the value
• Your cash contributions, or contributions of ordinary income property, are was determined by an appraisal, keep a signed copy of the appraisal.
more than 30% of your Hawaii adjusted gross income. • The cost or other basis of the property if you must reduce it by any ordinary
• Your gifts of capital gain property are more than 20% of your Hawaii ad- income or capital gain that would have resulted if the property had been
justed gross income. sold at its fair market value.
• You gave gifts of property that increased in value, or gave gifts of the use • How you ﬁgured your deduction if you chose to reduce your deduction for
of property. gifts of capital gain property.
Contributions You CANNOT Deduct • Any conditions attached to the gift.
• An amount paid to or for the bene ﬁt of a college or university in exchange Nonresidents: Consult the instructions above to see which contributions
for the right to purchase tickets to an athletic event in the college or univer- you may deduct. Complete Worksheet NR-4 on page 39.
sity’s stadium. Part-year residents: Consult the instructions above to see which contri-
butions you may deduct. Complete Worksheet PY-4 on page 40.
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Line 38e Expenses Subject to the 2% Limit
Casualty and Theft Losses Employee Business Expenses
Hawaii did not adopt the federal provision that (1) limits the personal casu- Note: The 2023 standard mileage rate for business use of your vehicle is
alty loss deduction for property losses (not used in connection with a trade or 65.5 cents a mile.
business or transaction entered into for pro ﬁ t) to apply only to losses incurred Report job expenses you paid for which you were not reimbursed. Com-
as a result of federally-declared disasters for losses arising in tax years 2018 plete the 2017 federal Form 2106 or 2106-EZ and attach it to Form N-15 if:
through 2025, and (2) waives the requirement that casualty losses from quali- 1. You claim any travel, transportation, meal, or entertainment expenses for
ﬁ ed disasters exceed 10% of adjusted gross income to be deductible, and your job; or
that such losses must exceed $500. 2. Your employer paid you for any of your job expenses reportable as an
Use line 38e to report casualty or theft loss(es) of property that is not used employee business expense.
in a trade or business, or for income-producing purposes. Examples of employee business expenses to include are:
Losses You CAN Deduct • Travel, transportation, meal, or entertainment expenses.
You may be able to deduct part or all of each loss caused by theft, vandal- • Union dues.
ism, ﬁre, storm, or similar causes; car, boat, and other accidents; and cor- • Safety equipment, small tools, and supplies you needed for your job.
rosive drywall. You may also be able to deduct money you had in a ﬁ nancial • Uniforms required by your employer that are not suitable for ordinary wear.
institution but lost because of the insolvency or bankruptcy of the institution.
• Protective clothing required in your work, such as hard hats, safety shoes,
If your property is covered by insurance, you must ﬁle a timely insurance and glasses.
claim for reimbursement of your loss. Otherwise, you cannot deduct the loss
as a casualty or theft loss. However, the part of the loss that is not covered by • Physical examinations required by your employer.
insurance is still deductible. You can deduct personal casualty or theft losses • Dues to professional organizations and chambers of commerce.
only to the extent that: • Subscriptions to professional journals.
a. The amount of EACH separate casualty or theft loss is more than $100, • Fees to employment agencies and other costs to look for a new job in your
and present occupation, even if you do not get a new job.
b. The total amount of ALL losses during the year (reduced by the $100 limit) • Certain business use of part of your home, but only if you use that part
is more than 10% of your adjusted gross income on Form N-15, line 35, regularly and exclusively for business purposes and for the convenience of
column B. your employer. For details, including limits that apply, see the 2017 federal
Corrosive drywall losses. If you paid for repairs to your personal resi- Publication 587, Business Use of Your Home.
dence or household appliances because of corrosive drywall, you may be • Certain education expenses you paid that meet at least one of the following
able to deduct those amounts paid. See federal Publication 547 for details. two tests.
Use Worksheet NR-6, line 25 or Worksheet PY-6, line 46 to deduct the 1. The education is required by your employer or the law to keep your
costs of proving that you had a property loss. Examples of these costs are present salary, status, or job. The required education must serve a
appraisal fees and photographs used to establish the amount of your loss. bona ﬁ de business purpose of your employer.
Losses You CANNOT Deduct 2. The education maintains or improves skills needed in your present
work.
• Money or property misplaced or lost.
Some education expenses are not deductible. See Expenses You MAY
• Accidental breaking of articles such as glassware or china under normal NOT Deduct on page 27.
conditions.
• Damage due to progressive deterioration (steady weakening of a building Tax Preparation Fees
due to normal wind and weather conditions; termite or moth damage; dam- Report the fees you paid for preparation of your federal and Hawaii tax
age or destruction of trees, shrubs, or other plants by a fungus, disease, return, including fees paid for ﬁling your return electronically.
insects, worms, or similar pests). Other Expenses
Nonresidents: Complete the 2017 federal Form 4684, Casualties and Report the total amount you paid to produce or collect taxable income and
Thefts, to ﬁgure your loss. Please note that the property must be in Hawaii certain tax-exempt income, and manage or protect property held for earn-
and the casualty and theft loss must have occurred in Hawaii. Write the ing income. But do not include any personal expenses. Attach a statement
amount from the 2017 federal Form 4684, line 16 on line 21 of Worksheet showing the type and amount of each expense to Form N-15. Examples of
NR-5 on page 39, ﬁll in Worksheet NR-5, and attach a copy of the 2017 fed- these expenses are:
eral Form 4684 to Form N-15.
• Safe deposit box rental.
Part-year residents: Complete the 2017 federal Form 4684, Casualties
and Thefts, to ﬁgure your loss. Please note that for the period of nonresi- • Certain legal and accounting fees.
dency, the property must be in Hawaii and the casualty and theft loss must • Clerical help and o ﬃce rent.
have occurred in Hawaii. Write the amount from the 2017 federal Form 4684, • Custodial (e.g., trust account) fees.
line 16 on line 35 ofWorksheet PY-5 on page 40, ﬁll in Worksheet PY-5, and • Your share of the investment expenses of a regulated investment company.
attach a copy of the 2017 federal Form 4684 to Form N-15.
• Certain losses on nonfederally insured deposits in an insolvent or bankrupt
ﬁ nancial institution. For details, including limits that apply, see the 2017
Line 38f federal Publication 529.
Miscellaneous Deductions • Casualty and theft losses of property used in performing services as an
Hawaii did not adopt the federal provision that suspends all miscellaneous employee.
itemized deductions that are subject to the 2% oorﬂ for tax years 2018 • Deduction for repayment of amounts under a claim of right over $3,000.
through 2025. See Repayments in the 2017 federal Publication 525, Taxable and Nontax-
able Income, for more information.
In General • Convenience fee charged by the card processor for paying your income tax
Most miscellaneous deductions cannot be deducted in full. You must sub- (including estimated tax payments) by credit or debit card. The deduction is
tract 2% of your Hawaii adjusted gross income from the total. claimed for the year in which the fee was charged to your card.
Generally, the 2% limit applies to job expenses you paid for which you were • Expenses for royalties and other income derived from any patents, copy-
not reimbursed. The limit also applies to tax preparation fees and certain ex- rights, and trade secrets by an individual or a quali edﬁhigh technology
penses you paid to produce or collect taxable income or certain tax-exempt business.
income.
The 2% limit does not apply to certain other miscellaneous expenses that Expenses NOT Subject to the 2% Limit
you may deduct. These expenses, such as gambling losses (to the extent Other Deductions
of winnings) and certain job expenses of handicapped employees, can be
deducted in full. See the 2017 federal Publication 529, Miscellaneous Deduc- Report only the following expenses:
tions, for more information. • Gambling losses, but only to the extent of gambling winnings that were
reported on Form N-15, line 19.

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Hawaii adopted the federal provision that de ﬁnes losses from wagering Your state income tax will be less if the total of your itemized deductions is
transactions to include any otherwise allowable deduction incurred in car- larger than your prorated standard deduction. To ﬁ gure your itemized deduc-
rying on wagering transactions (e.g., traveling to and from a casino) for tax tions, ﬁll in lines 38a to 38f.
years 2018 through 2025. Add lines 38a through 38f, and enter the result on line 39 if the amount
• Casualty and theft losses of income-producing property. on line 35, Column B (Hawaii adjusted gross income) is $166,800 or less
• Hawaii estate and transfer tax. ($83,400 if married ﬁ ling separately).
• Amortizable bond premium on bonds acquired before October 23, 1986. You may not be able to deduct all of your itemized deductions if the amount
• Certain unrecovered investment in an annuity (IRC section 72(b)(3)). For on line 35, Column B (Hawaii adjusted gross income) is more than $166,800
details, see the 2017 federal Publication 575, Pension and Annuity Income. ($83,400 if married ﬁ ling separately).
• Impairment-related work expenses of a disabled person. Use the Total Itemized Deductions Worksheet on page 39 to gureﬁ the
amount you may deduct.
• Deduction for repayment of amounts under a claim of right of $3,000 or
less. See Repayments in the 2017 federal Publication 525, Taxable and
Nontaxable Income, for more information. Line 40a
List the type and amount of each expense and attach a copy of the list to Standard Deduction
your return. For more information on these expenses, see the 2017 federal Hawaii did not adopt the federal provision that increases the standard de-
Publication 529, Miscellaneous Deductions. duction amounts for tax years 2018 through 2025.
Expenses You MAY NOT Deduct Taxpayers who do not itemize their deductions may reduce their adjusted
Some expenses are not deductible at all. Examples are: gross income by the amount of their prorated standard deduction appropri-
• Political contributions. ate to their ﬁling status. The amount of the standard deduction for each ﬁ ling
status is listed below. Enter the amount appropriate to your ﬁling status on
• Legal expenses for personal matters that do not produce taxable income. line 40a.
• Lost or misplaced cash or property. Filing Status Standard Deduction
• Expenses for meals during regular or extra work hours. Single $2,200
• The cost of entertaining friends. Married ﬁling jointly 4,400
• Commuting expenses. Married ﬁling separately 2,200
Head of Household 3,212
• Travel expenses for employment away from home if that period of employ- Qualifying Surviving Spouse 4,400
ment exceeds one year.
Standard Deduction for Dependents. If you can be claimed as a depen-
• Travel as a form of education. dent by someone else and you do not itemize your deductions, your standard
• Expenses of attending a seminar, convention, or similar meeting unless it deduction is limited to the greater of $500 or your earned income (up to the
is related to your employment. full standard deduction for your ﬁling status). The standard deduction for an
• Club dues. individual who can be claimed as a dependent on the tax return of another
• Expenses of adopting a child. taxpayer is computed as follows:
A. Enter your earned income (de ﬁ ned below). If none,
• Fines and penalties. enter zero. ........................................................................A.
• Expenses of producing tax-exempt income, except for expenses for roy- B. Minimum amount .............................................................B. 500.00
alties and other income derived from any patents, copyrights, and trade
secrets by an individual or a quali ﬁ ed high technology business. C. Compare the amounts on lines A and B above. Enter
the LARGER of the two amounts here ............................C.
• Education that:
D. Maximum amount. Enter the full standard deduction for
1. Is needed to meet the minimum educational requirements of your pres- your ﬁling status, shown in the chart, here ......................D.
ent trade or business, or
E. Compare the amounts on lines C and D above. Enter
2. Is part of a program of study that will qualify you for a new trade or busi- the SMALLER of the two amounts here and on Form
ness. N-15, line 40a ..................................................................E.
Nonresidents: As a nonresident of Hawaii, all miscellaneous deductions
allowed under Hawaii law may not be allowed to you. If it is allowed, you must Earned income includes wages, salaries, tips, professional fees, and other
additionally determine if it is allowed in full or whether it is subject to limitation compensation received for personal services you performed. It also includes
by the ratio of Hawaii adjusted gross income to total adjusted gross income. any taxable scholarship or fellowship grant. Generally, your earned income is
the total of the amount(s) you reported on Form N-15, lines 7 and 12, Column
In general, a miscellaneous deduction is not allowed if the expense in- A, minus the amount, if any, on line 26, Column A.
curred can be directly associated with activities or properties producing in-
come which is not taxable to Hawaii. Special Rule for Nonresident Aliens and Dual-Status Aliens.— If you were
a nonresident alien or dual-status alien during the tax year, you cannot claim
A miscellaneous deduction is allowed in full if the expense incurred can the standard deduction. You must itemize any allowable deductions.
be directly associated with activities or properties producing income which is
taxable to Hawaii.
A miscellaneous deduction is limited by the ratio of Hawaii adjusted gross Line 40b
income to total adjusted gross income if the expense cannot be linked to a Prorated Standard Deduction
speci ﬁc activity or property. Multiply line 40a by the ratio on line 37.
Consult the instructions above to see which miscellaneous deductions you
may deduct. Line 41
Part-year residents: Consult the instructions above to see which miscel- Line 35, Column B minus line 39 or 40b, whichever applies. This line MUST
laneous deductions you may deduct. be ﬁlled in. If line 41 is a negative number, shade the minus (-) in the box to
the left of the amount boxes.
Line 39
Total Itemized Deductions Line 42a
Dependents Exemptions
If your parent (or someone else) can claim you as a dependent on his or her Caution: If you can be claimed as a dependent on another person’s tax
return (even if that person chose not to claim you), ﬁll in the oval above line return, you may not claim an exemption for yourself.
38. If you are claiming the standard deduction, see Standard Deduction for Hawaii did not adopt the federal provision that suspends the deduction for
Dependents on this page to ﬁgure your standard deduction. personal exemptions for tax years 2018 through 2025.
Itemized Deductions Regular Exemptions
Hawaii did not adopt the federal provision that suspends the overall limita- Multiply $1,144 by the total number of exemptions you claimed on line 6e.
tion on itemized deductions for tax years 2018 through 2025.

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Blind, Deaf, or Totally Disabled — De ﬁ nition, Tax Rate Schedules
Certi ﬁcation, and Exemptions You must use the Tax Rate Schedules to ﬁgure your tax if your taxable
Fill in the appropriate oval(s) on line 42a if you are blind, deaf or totally dis- income is $100,000 or more.
abled and your impairment has been certi ﬁ ed. Youmust submit a completed Form N-168
Form N-172prior to ﬁling your return in order to claim this exemption.If you
do not, the exemption will be disallowed and your return processed An individual engaged in a farming or ﬁ shing business may elect to average
without the disability exemption(s) claimed. their farming or ﬁshing income over a three-year period. See Form N-168 for
more information.
“Blind” means a person whose central visual acuity does not exceed 20/200
in the better eye with correcting lenses, or whose visual acuity is greater Form N-615
than 20/200 but is accompanied by a limitation in the ﬁ eld of vision such that If a child under age 14 has unearned income of more than $1,000, use Form
the widest diameter of the visual ﬁeld subtends an angle no greater than 20 N-615 to see if any of the child’s unearned income is taxed at the parent’s
degrees. rate and, if so, to ﬁgure the child’s tax. See Form N-615 for more information.
“Deaf” means a person whose average loss in the speech frequencies
(500-2000 Hertz) in the better ear is 82 decibels, A.S.A., or worse. Alternative Tax on Capital Gains
“Person totally disabled” means a person who is totally and permanently If you have a Hawaii net capital gain, you may be able to reduce your
disabled, either physically or mentally, which results in the person’s inability tax using the Tax on Capital Gains Worksheet on page 41 if your taxable
to engage in any substantial gainful business or occupation. It is presumed income is over $48,000 ($24,000 for Single, and Married Filing Separately,
that a person whose earned income exceeds $30,000 for the taxable year is or $36,000 for Head of Household classi ﬁ cations). If your taxable income is
engaged in a substantial, gainful business or occupation. $48,000 ($24,000 for Single, and Married Filing Separately, or $36,000 for
Head of Household classi ﬁcations) or under, do not use the Tax on Capital
The impairment of sight, deafness or disability shall be certi ﬁ ed on the basisGains Worksheet on page 41.
of a written report on an examination performed by a quali ﬁ ed ophthalmolo-
gist, quali ﬁed optometrist or a quali ﬁ ed otolaryngologist, licensed audiologist, Total Tax Liability
or a quali ﬁed physician, as the case may be, on Form N-172. Use the Tax Computation Worksheet on page 41 to ﬁgure your total tax
A blind, deaf or totally disabled person who quali ﬁ es, may be allowed a Dis- liability.
ability Exemption of $7,000. The Disability Exemption is in lieu of the regular
personal exemption of $1,144. If you claim the Disability Exemption, you will
not be able to claim the additional exemption for your children or other de- Refundable Credits
pendents, or for being 65 or older. The following maximum exemptions are IMPORTANT! If the amount of payments plus these credits is at least $1
allowed: more than your tax, the di erenceﬀwill be refunded to you. It is very im-
One individual (any ﬁling status) — $7,000 portant that you carefully read the following instructions for each of these
Taxpayer and Spouse (non-disabled credits to ensure that you properly claim all the credits to which you are
spouse under 65) — $8,144 entitled.
Taxpayer and Spouse (non-disabled
spouse age 65 or over) — $9,288 Line 45
Taxpayer and Spouse (both disabled) — $14,000
Refundable Food/Excise Tax Credit
If your federal adjusted gross income was less than $60,000 (less than
For more information, see Tax Information Release No. 89-3, “ State Tax $40,000 if your ﬁling status is Single), you may qualify for this credit.
Bene ﬁts Available to Persons with Impaired Sight, Impaired Hearing, or Who If you are being claimed or eligible to be claimed as a dependent by any
are Totally Disabled” and Tax Information Release No. 2022-01, “State Tax taxpayer for federal or Hawaii income tax purposes, you do not qualify for
Bene ﬁts Available to Individuals Who are Blind, Deaf, or Totally Disabled.” this credit.
Also, see the administrative rules relating to substantial gainful business or For more information, see Form N-311, Refundable Food/Excise Tax Credit.
occupation (section 18-235-1.14(d), HAR).
To claim this credit. Complete Form N-311 and attach it to your return.
Line 42b Deadline for claiming this credit. If you are a calendar year taxpayer,
the deadline to claim the credit, including amended claims, is December 31,
Prorated Exemption 2024. If you are a ﬁ scal year taxpayer, the deadline to claim the credit, includ-
Multiply line 42a by the ratio on line 37. ing amended claims, is 12 months after the close of your taxable year. You
cannot claim or amend the credit after the deadline.
Line 43
Line 46
Taxable Income
Line 41 minus line 42b, but not less than zero. Credit for Low-Income Household Renters
Hawaii did not adopt the federal provision that allows a deduction for quali- Note: This credit may not be claimed by nonresidents.
ﬁ ed business income from a partnership, S corporation, or sole proprietorship If you occupy and pay rent for real property within the State as your resi-
for tax years 2018 through 2025. dence, your total adjusted gross income was less than $30,000, and the rent
you paid during 2023 was more than $1,000, you may qualify for this credit.
See the instructions for Schedule X, Part I, on page 34.
Tax Computation
If you are being claimed or eligible to be claimed as a dependent by any
taxpayer for federal or Hawaii income tax purposes, you do not qualify for
Line 44 this credit.
Tax To claim this credit. Complete Schedule X, Part I, and attach it to your
To ﬁgure your tax, you will use one of the following methods. Read the con- return.
ditions below to see which you should use, and ﬁ ll in the appropriate oval on Deadline for claiming this credit. If you are a calendar year taxpayer,
line 44 if you use the tax table, tax rate schedules, or alternative tax on capital the deadline to claim the credit, including amended claims, is December 31,
gains. Fill in the oval for tax from the applicable forms if you use Form N-168 2024. If you are a ﬁ scal year taxpayer, the deadline to claim the credit, includ-
or Form N-615. Then, go to the Tax Computation Worksheet on page 41. ing amended claims, is 12 months after the close of your taxable year. You
cannot claim or amend the credit after the deadline.
Tax Table
If your taxable income is less than $100,000, you MUST use the Tax Table
attax.hawaii.gov/forms/ to ﬁnd your tax. Line 47
Be sure you use the correct column in the Tax Table. After you have found Credit for Child and Dependent Care Expenses
the correct tax, enter that amount on line 44. Note: This credit may not be claimed by nonresidents.
There is an example at the beginning of the table to help you ﬁnd the cor- Certain payments made for child and dependent care (including payments
rect tax. made to the State of Hawaii A+ Program) may be claimed as a credit against
your tax due. See the instructions for Schedule X, Part II, on page 35.

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If you are being claimed or eligible to be claimed as a dependent by any to your Form N-15. If the forms are not attached, no claim for the tax credit
taxpayer for federal or Hawaii income tax purposes, you do not qualify for has been made, and you will lose the carryover of your unused tax credits.
this credit.
To claim this credit. Complete Schedule X, Part II, and attach it to your Line 52
return.
Total Nonrefundable Tax Credits from
Line 48 Schedule CR
Note: If line 51 is zero or less, no tax credit may be used. Enter zero on
Credit for Child Passenger Restraint System line 52.
Each individual taxpayer who ﬁles an individual income tax return for the If you are claiming any nonrefundable tax credits, you must use Schedule
taxable year may claim a tax credit of $25 for 2023 for the purchase of one CR, Schedule of Tax Credits, to summarize the total nonrefundable tax cred-
or more new child passenger restraint systems which comply with federal its claimed. Complete Part II of Schedule CR, and enter the amount from
motor vehicle safety standards. This credit is $25 per return regardless of Schedule CR, line 32, on Form N-15, line 52. Attach Schedule CR directly
the cost or the number of restraint systems purchased. behind Form N-15. See Instructions for Schedule CR for more information:
To claim this credit. Enter $25 on line 48, and attach a copy of the sales
invoice, which states the type of child restraint system purchased, to your Line 53
return.
Line 51 minus line 52. Enter the result on this line.
Your claim for this credit may be rejected if the invoice is not attached, or
if 1) or 2) applies but no statement or explanation is attached. If line 53 is a negative number, shade the minus (-) in the box to the left of
the amount boxes.
1) If the invoice doesn’t have your name on it, you must attach a statement
saying that you and nobody else is claiming the credit for the purchase
described in the invoice. Tax Already Paid
2) If the invoice has somebody else’s name on it, you must attach an
explanation. Line 54
Deadline for claiming this credit. If you are a calendar year taxpayer, Total Hawaii Income Tax Withheld
the deadline to claim the credit, including amended claims, is December 31, Note: If taxes were withheld on the sale of Hawaii real property, report this
2024. If you are a ﬁ scal year taxpayer, the deadline to claim the credit, includ-amount on line 55, “2023 Estimated Tax Payments.”
ing amended claims, is 12 months after the close of your taxable year. You
cannot claim or amend the credit after the deadline. Add the Hawaii income tax withheld as shown on your Forms HW-2, N-2,
and N-4, and federal Forms W-2 and 1099-G (unemployment compensation).
Enter the total on this line. Attach a copy of Forms HW-2, N-2, and N-4, and
Line 49 federal Forms W-2 and 1099-G showing the withholding. If not attached, the
Total Refundable Tax Credits from Schedule CR withholding may be disallowed.
If you are claiming any refundable tax credits, you must use Schedule
CR, Schedule of Tax Credits, to summarize the total refundable tax credits Line 55
claimed. Complete Part I of Schedule CR, and enter the amount from Sched- 2023 Estimated Tax Payments
ule CR, line 10, on Form N-15, line 49. Attach Schedule CR directly behind
Form N-15. See Instructions for Schedule CR for more information. Note: If taxes were withheld on the sale of Hawaii real property, attach a
copy of the Form(s) N-288A showing the withholding.
Other Credits Enter on this line your estimated Hawaii income tax payments you made
Pro Rata Share of Taxes Withheld and Paid by a Part- on Form N-200V for 2023. Do not include your 2022 overpayment that you
requested to have applied to your 2023 estimated tax (this amount is to be
nership or S Corporation on the Sale of Hawaii Real reported on line 56).
Property Interests Also include on this line the amount of taxes withheld on the sale of Hawaii
If the tax was withheld by a partnership or S corporation, and you are tax- real property computed as follows:
able on a pro rata share of the entity’s gain on the sale, include ONLY the 1. Amount of taxes withheld as shown on Form(s) N-288A,
amount of your pro rata share of any net income taxes withheld and paid by Statement of Withholding on Dispositions by
the partnership or S corporation on Schedule CR, line 9a, and attach a copy Nonresident Persons of Hawaii Real Property Interests .
of the Schedule K-1 issued to you by the partnership or S corporation. 2. Amount of refund you already applied for on Form(s)
If the partnership or S corporation ledﬁ a Form N-288C, Application for N-288C, Application for Tentative Refund of Withholding
Tentative Refund of Withholding on Dispositions by Nonresident Persons of on Dispositions by Nonresident Persons of Hawaii Real
Hawaii Real Property Interests, you may not claim this credit for your share Property Interests .............................................................
of the amount being refunded to the entity. 3. Line 1 minus line 2. Include this amount on Form N-15,
Credit From a Regulated Investment Company line 55. ..............................................................................
A shareholder of a regulated investment company is allowed a credit for the If the tax was withheld for you through a partnership or S corporation, see
tax paid to the State by the company on the amount of capital gains which the Instructions for Pro Rata Share of Taxes Withheld and Paid by a Partner-
by IRC section 852(b)(3)(D) is required to be included in the shareholder’s ship or S Corporation on the Sale of Hawaii Real Property Interests on this
return. The regulated investment company will notify you of the undistributed page.
capital gains amount and the tax paid, if any. If this credit applies to you, in- Enter the amounts paid on Forms N-200V and N-288A (less amount of
clude the amount on Schedule CR, line 9b, and attach an explanation. refund applied for on Form N-288C) in the appropriate spaces. Add the
amounts paid on Forms N-200V and N-288A (less amount of refund applied
Line 51 for on Form N-288C), and enter the result on line 55.
If you made estimated tax payments on Forms N-200V or had tax withheld
Adjusted Tax Liability on the sale of Hawaii real property on Forms N-288A for yourself and your
Line 44 minus line 50. Enter the result on this line. spouse under your social security number but are now ﬁ ling separate returns,
If line 51 is a negative number, shade the minus (-) in the box to the left of you can enter the total amount paid with Forms N-200V or Forms N-288A on
the amount boxes. either of your separate returns or you and your spouse can divide the pay-
ments in any agreed amount. Use Form L-12, Request for Allocation of Tax
Nonrefundable Credits Amounts for Individuals, to allocate the Forms N-200V or Forms N-288A pay-
If you are using nonrefundable credits to o ﬀset your adjusted tax liability ments between you and your spouse. Also, enter the social security numbers
(line 51), the total of the nonrefundable credits used cannot be greater than (or ITINs) of both spouses on the separate returns.
your adjusted tax liability. If line 51 is zero or less, nonrefundable tax credits If you and your spouse each ﬁled separate Forms N-200V or have separate
may not be used. Even if you are not able to use the nonrefundable tax cred- Forms N-288A but are now ﬁling a joint return, enter the total paid with both
its, complete the forms for any tax credits you qualify for, and attach the forms Forms N-200V or Form N-288A on your joint return.
Follow the above instructions even if your spouse died during the year.

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Line 56 Line 60c
2022 Overpayment Applied to 2023 Estimated Contribution to the Domestic and Sexual
Tax Violence / Child Abuse and Neglect Funds
Enter on this line any overpayment from your 2022 return that you applied The Hawaii Children’s Trust Fund provides moneys for the award of grants
to your 2023 estimated tax as shown on line 63 of your 2022 Form N-15. for primary and secondary prevention activities to prevent child abuse and
neglect. The Domestic Violence and Sexual Assault Special Fund provides
Line 57 moneys for programs and grants or purchases of service that support or pro-
vide domestic violence and sexual assault intervention or prevention. The
Amount Paid with Extension Spouse and Child Abuse Special Accounts provide moneys for sta ﬀpro-
If you made an extension payment with Form N-200V, enter the amount grams, and grants or purchases of service that support or provide spouse
you paid on this line. or child abuse intervention or prevention. If you have an overpayment of at
If you made an extension payment for yourself and your spouse under least $5 ($10 if married and ﬁ ling a joint return), you can choose to contribute
your social security number on Form N-200V but are now ﬁling separate re- to these funds.
turns, you can enter the total amount paid with Form N-200V on either of Fill in the appropriate oval(s) if you want to contribute $5 to the Hawaii Chil-
your separate returns or you and your spouse can divide the payment in dren’s Trust Fund, the Domestic Violence and Sexual Assault Special Fund,
any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts and the Spouse and Child Abuse Special Accounts (or $10 if you are ﬁling
for Individuals, to allocate the Form N-200V payment between you and your a joint return and your spouse also wants to contribute). No other amounts
spouse. Also, enter the social security numbers (or ITINs) of both spouses on can be accepted. Your contribution will reduce your refund. Once made, the
the separate returns. contribution cannot be revoked.
If you and your spouse each ﬁ led separate Forms N-200V but are now ﬁ ling
a joint return, enter the total paid with both Forms N-200V on your joint return. Line 63
Applied to 2024 Estimated Tax
Line 58 Caution: Unless otherwise requested, the Department will apply all joint
Total Payments payments to the ﬁrst claim on a tax return by any party to the joint pay-
Add lines 54 through 57. Enter the amount on this line. ment. To request the allocation of joint payments to each of your and your
spouse’s individual tax accounts, complete Form L-12, Request for Alloca-
tion of Tax Amounts for Individuals, and attach it to your 2023 individual tax
Refund or Balance Due return.
Enter the amount from line 62 that you want applied to your estimated tax
Line 59 for 2024.
Amount Overpaid If you have an underpayment of estimated tax penalty on line 67, do not
If line 58 is larger than line 53, and line 53 is zero or more, subtract line 53 include the penalty amount on this line. The amount applied to your 2024
from line 58 and show the di ﬀ erence on line 59. This is the amount overpaid. estimated tax will be reduced automatically by the amount of the penalty.
However, if line 53 is less than zero, complete the following worksheet: If you and your spouse ﬁled a joint return for 2023 but will leﬁseparate
1. Amount from line 53 (enter as a positive number) ...... returns for 2024, you can request that the 2024 estimated tax be applied to
2. Amount from line 58 .................................................... either of your separate returns or you and your spouse can divide the esti-
mated tax to be applied in any agreed amount. Use Form L-12, Request for
3. Add line 1 and line 2 ................................................... Allocation of Tax Amounts for Individuals, to allocate the estimated tax to be
Enter the amount from line 3 of the worksheet on line 59. This is the amount applied between you and your spouse. Also, enter the social security num-
overpaid. bers (or ITINs) of both spouses on the separate returns.
If you have an underpayment of estimated tax penalty on line 67, do not
include the penalty amount on this line. Your overpayment will be reduced Line 64a
automatically by the amount of the penalty.
Refund
Note: Refunds may be delayed without a valid social security number or ITIN
Line 60a provided on your return.
Contribution to the Hawaii Schools Repairs Line 62 minus line 63. This is the amount that will be refunded to you.
and Maintenance Fund If you have an underpayment of estimated tax penalty on line 67, do not
The Hawaii School-Level Minor Repairs and Maintenance Special Fund include the penalty amount on this line. The amount of your refund will be
provides moneys for school-level minor repairs and maintenance. If you have reduced automatically by the amount of the penalty.
an overpayment of at least $2 ($4 if married and ﬁ ling a joint return), you can If you are ﬁling your return after the prescribed due date, the refund shown
choose to contribute to the Hawaii School-Level Minor Repairs and Mainte- may be limited or disallowed due to the statute of limitations. In general, a
nance Special Fund. claim for refund or credit for overpaid income taxes must be ﬁ led within three
Fill in the appropriate oval(s) if you want to contribute $2 to the Hawaii years after the return is ﬁled for the taxable year, within three years of the
School-Level Minor Repairs and Maintenance Special Fund (or $4 if you due date for ﬁling the return, or within two years from when the tax is paid,
are ﬁling a joint return and your spouse also wants to contribute). No other whichever is later. For purposes of determining whether a refund or credit is
amounts can be accepted. Your contribution will reduce your refund. Once allowed, taxes paid on or before the due date of the return (e.g., taxes with-
made, the contribution cannot be revoked. held from an employee’s pay, or estimated tax payments) are considered
paid on the due date of the return, without considering an extension of time
to ﬁle the return.
Line 60b
Contribution to the Hawaii Public Libraries Lines 64b Through 64d
Fund If the ultimate destination of your refund is to a foreign (non-U.S.)
The Hawaii Public Libraries Special Fund provides moneys to support the bank account, ﬁll in the oval under line 64a. Due to rules for international
operations of the library system. If you have an overpayment of at least $5 ACH transactions, the direct deposit of your refund into a foreign (non-U.S.)
($10 if married and ﬁling a joint return), you can choose to contribute to the bank account will not be available. A check will be sent to you instead.
Hawaii Public Libraries Special Fund. If you are ﬁling a Hawaii income tax return for the rstﬁ time, direct
Fill in the appropriate oval(s) if you want to contribute $5 to the Hawaii deposit of refunds will not be available. A check will be sent to you instead.
Public Libraries Special Fund (or $10 if you are ﬁling a joint return and your If you owe certain past-due debt, such as child support, and all or
spouse also wants to contribute). No other amounts can be accepted. Your part of the overpayment on line 59 is used (o ﬀset) to pay the past-due
contribution will reduce your refund. Once made, the contribution cannot be amount, direct deposit of refunds will not be available. A check will be sent
revoked. to you instead.

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Direct Deposit of Refund Line 67
Complete lines 64b through 64d if you want the Department to directly de-
posit the amount shown on line 64a into your checking or savings account at Estimated Tax Penalty
a bank or other ﬁnancial institution (such as a mutual fund, brokerage ﬁ rm, or See the instructions forPenalties and Interest on page 33 and Form N-210,
credit union) instead of sending you a check. Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if
you owe a penalty for the underpayment of estimated taxes.
Why Use Direct Deposit? If you owe a penalty, enter the penalty amount on Form N-15, line 67. Do
• You get your refund fast – even faster if you e- ﬁ le! not include the penalty amount on lines 59, 63, 64a, or 65. If you have an
• Payment is more secure – there is no check to get lost. overpayment, your overpayment (and the amount applied to your 2024 esti-
• More convenient. No trip to the bank to deposit your check. mated tax or the amount of your refund) will be reduced automatically by the
• Saves tax dollars. A refund by direct deposit costs less than a check. amount of the penalty. If you have any taxes due, include the amount of the
penalty on line 66.
You can check with your ﬁ nancial institution to make sure your deposit will
be accepted and to get the correct routing and account numbers. The De- Fill in the oval at line 67 if Form N-210 is attached.
partment is not responsible for a lost refund if you enter the wrong account If you are a farmer or ﬁsherman, you may receive a penalty notice for un-
information. derpaying estimated tax even though you ﬁ led your return on time, attached
If you ﬁle a joint return and ﬁll in lines 64b through 64d, you are appointing Form N-210, and met the gross income from farming or ﬁ shing requirement.
your spouse as an agent to receive the refund. This appointment cannot be If you receive a penalty notice and you think it is in error, write to the ad-
changed later. dress on the notice and explain why you think the notice is in error. Include a
computation showing that you met the gross income from farming or ﬁ shing
Some ﬁnancial institutions will not allow a joint refund to be deposited into requirement.
an individual account. If the direct deposit is rejected, a check will be sent
instead. The Department is not responsible if a ﬁ nancial institution rejects a
direct deposit. Amended Returns
If you are ﬁling an amended return, ﬁll in the amended return oval at the
Routing Number top of Form N-15. Complete your amended return using corrected amounts
The routing number must be nine digits. The ﬁrst two digits must be 01 through line 67. Attach Schedule AMD, Explanation of Changes on Amended
through 12 or 21 through 32. Otherwise, the direct deposit will be rejected Return, to the income tax return Form N-15. Also attach all forms and state-
and a check sent instead. ments required to ﬁle a complete return. If you are claiming any tax credits,
Your check may state that it is payable through a ﬁ nancial institutionﬀdi er-remember to attach the required forms, such as Schedule CR and Schedule
ent from the one at which you have your checking account. If so, do not use X, even if you claimed the credits on the original return.
the routing number on that check. Instead, contact your ﬁ nancial institution for If you are ﬁling an amended return due to a farming net operating loss car-
the correct routing number to enter on line 64b. ryback, also ﬁll in the NOL Carryback oval and attach a copy of your original
Type of Account federal income tax return for the loss year.
On line 64c, ﬁll in the applicable oval to indicate whether you want your If you are ﬁling an amended return due to an IRS adjustment, also ﬁ ll in the
refund deposited into your checking or savings account. IRS Adjustment oval.
See page 33 of the instructions for more information.
Account Number
Contact your ﬁnancial institution for the correct account number to enter Line 68
on line 64d. The account number can be up to 17 characters (both numbers
and letters). Omit spaces, hyphens, and special symbols. Enter the number Amount Paid (Overpaid) on Original Return
from left to right and leave any unused boxes blank. Be sure not to include Enter on line 68 the amount paid on your original 2023 Form N-15, line 65
the check number. (plus the amount of estimated tax penalty on line 67, if any); or the amount
overpaid on your original 2023 Form N-15, line 59 (less the amount of esti-
Line 65 mated tax penalty on line 67, if any). If the amount is an overpayment, shade
the minus (-) in the box to the left of the amount boxes.
Balance Due Attach Schedule AMD, Explanation of Changes on Amended Return. Also at-
If line 53 is larger than line 58, line 53 minus line 58 is your balance due. tach all forms and statements requiredﬁto le a complete return. If you are claim-
Do not include any penalty and/or interest amounts on this line. Also, if you ing any tax credits, remember to attach the required forms, such as Schedule
have an underpayment of estimated tax penalty on line 67, do not include the CR and Schedule X, even if you claimed the credits on the original return.
penalty amount on this line.
Line 69
Line 66
Balance Due (Refund) With Amended Return
Payment Amount If no amount was entered on line 68, enter on line 69 the amount, if any,
Enter the amount of your payment, including any penalty and interest. If from line 64a (less the amount of estimated tax penalty on line 67, if any) or
you are including penalty and interest in the payment amount, identify and line 65 (plus the amount of estimated tax penalty on line 67, if any) of the
enter the penalty and/or interest amounts on a separate sheet of paper and amended return.
attach it to the Form N-15. If there is an amount on line 68, complete one of the worksheets below.
You can pay online at hitax.hawaii.gov or by check or money order payable When completing the worksheet, enter all amounts as positive numbers.
to “Hawaii State Tax Collector.” Write your social security number, daytime If there is an amount on line 68 and that amount is:
phone number, and “2023 Form N-15” on your check or money order, and a. A payment and there is an amount on line 59, complete the following
attach it to the front of Form N-15. worksheet:
If you cannot pay the full amount you owe, you can request to enter a 1. Amount from line 59 (less the amount of estimated
payment agreement after you receive the billing notice. Please be aware tax penalty on line 67, if any) ......................................
that penalty and interest continue to accrue on the unpaid tax amount even 2. Amount from line 68 ....................................................
though you have not received the billing notice. Payments will be accepted
and applied to your tax liability; however, to ensure your payments are ap- 3. Add line 1 and line 2 ...................................................
plied correctly, your check or money order must have: (1) your name clearly Enter the amount from line 3 of the worksheet on line 69. This is the amount
printed on the check as it is printed on the tax returnﬁ(if ling a joint return, alsoof your overpayment on your amended return. Shade the minus (-) in the box
print your spouse’s name), (2) your social security number (if ﬁ ling a joint re- to the left of the amount boxes.
turn, also write your spouse’s social security number), (3) your daytime phone b. A payment and there is an amount on line 65, complete the following
number, and (4) the tax year and form number you ﬁ led (e.g., 2023 N-15). worksheet:
1. Amount from line 65 (plus the amount of estimated
tax penalty on line 67, if any) ......................................
2. Amount from line 68 ....................................................
3. Line 1 minus line 2 ......................................................
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  Enter the amount from line 3 of the worksheet on line 69.                                    campaigns which makes quali ﬁ     ed candidates less dependent on private spe-
  If the amount on line 1 of the worksheet is larger than the amount on line 2                 cial interest donors to fund their campaigns.
of the worksheet, this is the amount you owe on your amended return.                            If you have a tax liability of at least $3 ($6 if married and  ﬁling a joint return), 
  If the amount on line 2 of the worksheet is larger than the amount on line 1                 you can choose to contribute to the Hawaii Election Campaign Fund. If you 
of the worksheet, this is the amount of your overpayment on your amended                       ﬁ ll in the “Yes” oval, $3 will go to the Hawaii Election Campaign Fund. If you 
return. Shade the minus (-) in the box to the left of the amount boxes.                        are  ﬁling a joint return, and your spouse wants $3 to go to the Fund,  ﬁll in the 
c.  An overpayment and there is an amount on line 59, complete the following                   second “Yes” oval.
   worksheet:                                                                                   Filling in “Yes” will not increase your tax or reduce your refund.
  1. Amount from line 59 (less the amount of estimated                                          Once made, the designation cannot be revoked for this taxable year.
    tax penalty on line 67, if any) ......................................                      For more information, see the Hawaii Campaign Spending Commission 
  2. Amount from line 68 ....................................................                  website at hawaii.gov/campaign or call 808-586-0285.
  3. Line 1 minus line 2 ......................................................
  Enter the amount from line 3 of the worksheet on line 69.                                    Step 11
  If the amount on line 1 of the worksheet is larger than the amount on line 2                 Sign and date your return.
of the worksheet, this is the amount of your overpayment on your amended                        Form N-15 is not considered a valid return unless you sign it. If you are 
return. Shade the minus (-) in the box to the left of the amount boxes.                        unable to sign the return (due to disease or injury, etc.), you can appoint an 
  If the amount on line 2 of the worksheet is larger than the amount on line 1                 agent to sign your return. A return signed by an agent must have a power of 
of the worksheet, this is the amount you owe on your amended return.                           attorney attached that authorizes the agent to sign for you. You can use Form 
d. An overpayment and there is an amount on line 65, complete the following                    N-848, Power of Attorney.
   worksheet:                                                                                   Be sure to date your return. If you have someone else prepare your return, 
  1. Amount from line 65 (plus the amount of estimated                                         you are still responsible for the correctness of the return.
    tax penalty on line 67, if any) ......................................                      Joint Return. Your spouse must also sign Form N-15 if it is a joint return. 
  2. Amount from line 68 ....................................................                  If your spouse cannot sign because of disease or injury and tells you to sign, 
  3. Add line 1 and line 2 ...................................................                 you can sign your spouse’s name in the proper space on the return followed 
  Enter the amount from line 3 of the worksheet on line 69. This is the amount                 by the words “By (your name), Spouse.” Be sure to also sign in the space 
you owe on your amended return.                                                                provided for your signature. Attach a dated statement, signed by you, to the 
                                                                                               return. The statement should include the form number of the return you are 
  If you have an overpayment on your amended return, you may contribute to                     ﬁ ling, the tax year, and the reason your spouse cannot sign, and that your 
the (1) Hawaii Schools Repairs and Maintenance Fund (line 60a) if line 60a                     spouse has agreed to your signing for him or her.
on your original return was blank, (2) Hawaii Public Libraries Fund (line 60b)                  If you are the guardian of your spouse who is mentally incompetent, you 
if line 60b on your original return was blank, and/or (3) Domestic and Sexual                  can sign the return for your spouse as guardian.
Violence / Child Abuse and Neglect Funds (line 60c) if line 60c on your origi-
nal return was blank.                                                                           If your spouse is unable to sign the return because he or she is serving in 
  Subtract the amount contributed to the above funds from the amount of                        a combat zone, and you do not have a power of attorney or other statement, 
overpayment available and enter the di ﬀerence on line 69. Shade the minus                     you can sign for your spouse. Attach a signed statement to your return that 
(-) in the box to the left of the amount boxes. Be sure that the sum of the                    explains that your spouse is serving in a combat zone.
amounts entered on lines 60a, 60b, 60c, and 69 is not more than the overpay-                    If your spouse cannot sign the joint return for any other reason, you can 
ment available.                                                                                sign for your spouse only if you are given a valid power of attorney. Attach the 
  If you have an amount due on your amended return, send your payment to                       power of attorney to your tax return.
the Department by attaching your check or money order to the front of Form                      If you are  ﬁling a joint return as the surviving spouse, see   Death of Tax-
N-15. Write your social security number, daytime phone number, and “2023                       payer on page 6.
Amended Form N-15” on your check or money order.                                                Child’s Return. If your child cannot sign the return, sign your child’s name 
  Attach Schedule AMD, Explanation of Changes on Amended Return. Also at-                      in the space provided. Then, add “By (your signature), parent for minor child.”
tach all forms and statements requiredﬁto   le a complete return. If you are claim-Occupation. Write your occupation in the space provided. If married and 
ing any tax credits, remember to attach the required forms, such as Schedule                   ﬁ ling a joint return, also write your spouse’s occupation in the space provided.
CR and Schedule X, even if you claimed the credits on the original return.
                                                                                               Step 12
Now continue with Step 8 below.                                                                  Did you have someone else prepare your 
  Step 8                                                                                       return?
                                                                                                If you  ﬁ ll in your own return, the Paid Preparer’s space should remain blank. 
Check your return to make sure it is correct.                                                  If someone prepares your return and does not charge you, that person should 
                                                                                               not sign your return.
Step 9                                                                                          Generally, anyone who is paid to prepare your tax return must sign your 
                                                                                               return and  ﬁ ll in the other blanks in the Paid Preparer’s Information area of 
Third Party Designee                                                                           your return. The preparer may furnish his or her alternative identifying num-
Note: This designation is not a full power of attorney and does not replace                    ber for income tax return preparers (PTIN) instead of his or her social security 
Form N-848.                                                                                    number.
  If you want to authorize the Department to discuss the processing of your                     If you have questions about whether a preparer is required to sign your 
tax return with a person that you designate, enter the name of your third partyreturn, please contact our Taxpayer Services sta ﬀ                 .
designee, telephone number, and identi ﬁcation number. You are authorizing                      The preparer required to sign your return MUST complete the required pre-
the Department to call your third party designee to answer any questions that                  parer information and:
may arise during the processing of your tax return. This designation does not 
allow your third party designee to call the Department for information about                   •  Sign it in the space provided for the preparer’s signature.
the processing of your return or for other issues relating to your return.                     •  Give you a copy of your return in addition to the copy to be  ﬁled with the 
                                                                                                Department.
Step 10                                                                                         Hawaii conforms to Internal Revenue Service Notice 2004-54 which au-
                                                                                               thorizes paid tax return preparers to sign tax returns by means other than 
  Hawaii Election Campaign Fund                                                                by hand.
(For Hawaii State and County Elections)                                                         For more information, see Department of  Taxation  Announcement No. 
  This Fund supports the Hawaii Campaign Spending Commission, a watch-                         2009-33, “Conformity to Internal Revenue Service Notice 2004-54, Relating 
dog agency that works to ensure that all campaign donations and expendi-                       to Alternative Methods of Signatures for Paid Tax Return Preparers.”
tures are made public and comply with campaign   nanceﬁ                        laws to prevent 
corruption in politics. The Fund also supports the public  ﬁnancing of political 

Page 32

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                                                                                  delivered (the U.S. Postal Service is not permitted to forward your State re-
Step 13                                                                           fund check), and delay important notices or correspondence to you regarding 
  Attachments                                                                     your return.
Attach a copy of your Form(s) HW-2, N-2, and N-4, or federal Form(s) W-2            How Long Should Records Be Kept?
and 1099-G (unemployment compensation), to the front of Form N-15 in the            Keep records of income, deductions, and credits shown on your tax return, 
area designated. To the back of your return attach, in the following order:       as well as any worksheets you used, until the statute of limitations runs out 
• Schedule CR.                                                                    for that return. Usually this is three years from the date the return was due 
•  Any other schedules, in alphabetical order.                                    or  ﬁled, whichever is later. Also keep copies of your  ﬁ led tax returns and any 
•  Other Hawaii – series forms, in numerical order.                               federal Forms W-2 or 1099 you received as part of your records. You should 
•  Any other federal forms, in numerical order, used as a substitute for state    keep some records longer. For example, property records (including those on 
forms (seeRelated Federal/Hawaii Tax Forms on page 3).                            your home) should be kept as long as they are needed to  ﬁ      gure the basis of 
                                                                                  the original or replacement property.
•  A copy of your federal income tax return.
Note: If you are  ﬁling a joint return for federal income tax purposes and a        Amended Return
married  ﬁling separate return for state income tax purposes, attach a copy         If you  ﬁle your income tax return and later become aware of any changes 
of the federal joint return.                                                      you must make to income, deductions, or credits, you may  ﬁ      le an amended 
Note:   Since the federal government does not recognize civil unions as           return on Form N-15 to change the Form N-15 you already   led.ﬁ      Use the 
married individuals for federal income tax purposes, civil unions will con-       Form N-15 for the year you are amending. (You cannot  ﬁ      le a 2022 amended 
tinue to  ﬁle as unmarried individuals on their federal income tax returns.       return on a 2023 Form N-15.) Fill in the amended return oval at the top of 
Therefore, both civil union partners should attach a copy of their federal        Form N-15, and  ﬁll in the return with all of the correct information. Attach 
single return.                                                                    Schedule AMD, Explanation of Changes on Amended Return, to Form N-15. 
•  Any other required statements.                                                 Also attach all forms and statements required to  ﬁ   le a complete return. If you 
                                                                                  are claiming any tax credits, remember to attach the required forms, such as 
A return without the required forms and statements is incomplete.                 Schedule CR and Schedule X, even if you claimed the credits on the original 
You must  ﬁle a  complete return on time to avoid paying penalties and            return.
interest for late  ﬁ ling.
                                                                                    If you contributed to the Hawaii Schools Repairs and Maintenance Fund, 
If you need more space on forms or schedules, attach separate sheets and          Hawaii Public Libraries Fund, and/or Domestic and Sexual Violence / Child 
use the same arrangement as the printed forms. But show your totals on the        Abuse and Neglect Funds on your original return, your contribution(s) cannot 
printed forms. Please use sheets that are the same size as the forms and          be revoked, and you must make the same designation(s) on your amended 
schedules. Be sure to put your name and social security number on these           return.
separate sheets.
                                                                                    If you did not contribute to the Hawaii Schools Repairs and Maintenance 
If you owe tax, be sure to send your payment to the Department by attach-         Fund, Hawaii Public Libraries Fund, and/or Domestic and Sexual Violence / 
ing your check or money order to the front of Form N-15.                          Child Abuse and Neglect Funds on your original return, you may contribute to 
                                                                                  these funds on an amended return  ﬁ     led within 20 months and ten days after 
  Reminders                                                                       the due date for the original return for such taxable year. Once made, the 
                                                                                  contribution cannot be revoked.
Processing of Your Tax Return                                                       If you are  ﬁ ling an amended return due to a farming net operating loss car-
In general, refunds due to you are issued within eight weeks from the date        ryback, also  ﬁ ll in the NOL Carryback oval and attach a copy of your original 
your return is  ﬁled with the Department. However, it may take additional time iffederal income tax return for the loss year.
you  ﬁled your return close to the April 20  ﬁling deadline, if errors were made in 
completing your return, or you moved and did not change your address with           If you are  ﬁling an amended return due to an IRS adjustment, also  ﬁ     ll in the 
the Department by completing Form ITPS-COA, Change of Address Form.               IRS Adjustment oval. See Change in Federal Taxable Income, below.
You may check your refund status through the Department’s website. You              See the instructions for Form N-15, lines 68 and 69.
may also call our Taxpayer Services Branch to obtain automated information          For information on the statute of limitation periods within which you may 
about your individual income tax refunds 24 hours a day, 7 days a week. Au-       ﬁ le an amended return to claim a refund or credit of overpaid taxes, see the 
tomated refund information should be available four to six weeks after your       instructions for line 64a (Refund) on page 30.
return is  ﬁled with the Department. See page 6 for the Department’s tele-          You can get prior year forms from our website, by calling our Taxpayer Ser-
phone numbers and website address.                                                vices Branch, and at any district tax o  ﬃ ce. See page 6 for the Department’s 
                                                                                  website address and for the phone number to request the forms you need.
Penalties and Interest                                                              If your original return was  ﬁ led on an incorrect form,  ﬁle an original return on 
Late   Filing of Return. The penalty for failure to  ﬁle a return on time is as-  the correct form. For example, if you  ﬁled an original return on Form N-15 and 
sessed on the tax due at a rate of 5% per month, or part of a month, up to a      should have  ﬁled Form N-11,  ﬁ  le an original return on Form N-11.
maximum of 25%.
 Interest. Interest at the rate of 2/3 of 1% per month or part of a month shall     Change in Federal Taxable Income
be assessed on unpaid taxes and penalties beginning with the  ﬁ rst calendar        In general, a change to your federal return, whether it is made by you (on 
day after the date prescribed for payment, whether or not that  ﬁrst calendar     federal Form 1040X) or by the Internal Revenue Service, must be reported 
day falls on a Saturday, Sunday, or legal holiday.                                to the State of Hawaii.
Failure to pay tax after  ﬁ   ling timely returns. The penalty for failure to pay 1) Section 235-101(b), HRS, requires a report (an amended return) to the 
the tax after  ﬁling a timely return is 20% of the tax unpaid within 60 days of      Director of  Taxation if the amount of IRC taxable income is changed, 
the prescribed due date.                                                             corrected, adjusted or recomputed as stated in (3).
Failure to timely pay by EFT. The penalty for failure to timely pay by EFT        2) This report must be made:
is 2% of the total tax as shown on line 44.                                         a) Within 90 days after a change, correction, adjustment or recomputation 
Underpayment         of estimated taxes. You may be subject to a penalty for           is  ﬁnally determined.
not paying enough estimated tax if the total of your withholding and timely         b) Within 90 days after an amended federal return is  ﬁ    led.
estimated tax payments were less than the smaller of:                             3) A report within the time set out in (2) is required if:
1) 60% of the 2023 tax, or                                                          a) The amount of taxable income (including the federal earned income 
2) 100% of your 2022 tax. Your 2022 tax return must cover a 12-month period.           credit) as returned to the United States is changed, corrected, or ad-
There are special rules for farmers and  ﬁ    shermen.                                 justed by an o  ﬃcer of the United States or other competent authority.
For more information, see Form N-210, Underpayment of Estimated Tax by              b) A change in taxable income results from a renegotiation of a contract 
Individuals, Estates, and Trusts.                                                      with the United States or a subcontract thereunder.
                                                                                    c) A recomputation of the income tax imposed by the United States under 
  Change of Address                                                                    the Internal Revenue Code results from any cause.
If your mailing address has changed, you must notify the Department of the          d) An amended income tax return is made to the United States.
change by completing Form ITPS-COA, Change of Address Form, or log in 
to your Hawaii Tax Online account at hitax.hawaii.gov. Failure to do so may       4) The report referred to above shall be in the form of an amended Hawaii 
prevent your address from being updated, any refund due to you from being            income tax return.

                                                                                                                                                         Page 33

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5) The statutory period for the assessment of any de ciencyﬁor the Married ﬁling separately. If you are married ﬁling separately, you must
determination of any refund attributable to the report shall not expire add your spouse’s adjusted gross income to your own. If you are married
before the expiration of one year from the date the Department is noti ﬁ ed ﬁ ling separately and your spouse is a nonresident, you need to determine
by the taxpayer or the Internal Revenue Service, whichever is earlier, of your spouse’s adjusted gross income from all sources, within and outside of
such a report in writing. Before the expiration of this one-year period, the Hawaii, and add that amount to your own adjusted gross income. If the total
Department and the taxpayer may agree in writing to the extension of this is $30,000 or more, you cannot claim this credit.
period. The period so agreed upon may be further extended by subsequent
agreements in writing made before the expiration of the period previously Line 2
agreed upon.
Resident for More Than Nine Months
Protective Claim If you are a part-year resident who has been in Hawaii for nine months or
A protective refund claim is a claim ﬁled to protect a taxpayer’s right to a less in 2023,stop here; you cannot take this credit.
potential refund based on a contingent event for a taxable period for which
the statute of limitations is about to expire. A protective claim is usually based
on contingencies such as pending litigation or an ongoing federal income tax Line 3
audit or an audit in another state. For more information see Tax Facts 2021-2. Dependent of Another Taxpayer
If you can be claimed as a dependent on another person’s return, whether
Instructions for or not that person claims you, stop here; you cannot take this credit.

Schedule X — Tax Credits Line 4
Note: Use Form N-311 to claim the refundable food/excise tax credit. Your Addresses
Note: Schedule X tax credits may not be claimed by nonresidents. List your most recent address. Fill in all of the required information. If you
lived in more than one location during 2023, attach a separate sheet listing
Purpose the same information for the other locations.
Use Schedule X to claim the credit for low-income household renters and Do not list any location that was partly or wholly exempt from real property
the credit for child and dependent care expenses. You may qualify to claim tax, such as:
these credits, and receive a refund, even if you have no taxable income. • County or State low-income housing projects;
If you claim any of the tax credits, both pages of Schedule X must be
attached to your Form N-15. • Military housing;
• Dormitories in schools;
Part I • Residential real property owned by a nonpro ﬁ t organization; or
• Homes in which the owner occupies a portion of the property.
Credit for Low-Income Household
Renters Line 5
Each resident taxpayer who occupies and pays rent for real property within Rent You Paid
the State as his or her residence and who ﬁles an individual income tax re- Enter the total amount of rentyou paid during 2023 to all of the locations
turn for the taxable year, including those who have no income or no income listed on line 4. If you are sharing or were sharing the rent with somebody
taxable under chapter 235, HRS, may claim a tax credit of $50 perquali ﬁed else, list only your share of the rent here.
exemption (see Line 8, Quali ﬁed Exemptions, on this page), including the
additional exemption for taxpayers age 65 or over, provided the following four
conditions are met: Line 6
• The taxpayer is not eligible to be claimed as a dependent for federal or Exclusions
State income tax purposes by another taxpayer; Enter that portion of the amount on line 5 which:
• The taxpayer has adjusted gross income of less than $30,000; and • Is for ground rent, utilities, goods, or services;
• The taxpayer has paid more than $1,000 in rent during the taxable year. • You claimed as a deduction anywhere on your tax return; or
• The rented property is NOT exempt from real property tax. Rent paid for • You were reimbursed, through a rental allowance or rental subsidy from
property which is partially or fully exempt from real property tax will not any source.
qualify for the credit. For example, county or State low-income housing
projects, military housing, dormitories in schools, residential real property Line 7
owned by a nonpro ﬁ t organization, and homes in which the owner occupies
a portion of the property, may have been granted real property tax exemp- Line 5 minus line 6. If this amount is $1,000 or less, stop here; you cannot
tions by the county. If such exemptions, whether partial or full exemptions, take this credit.
have been granted, the rent paid for such properties will not qualify for the
credit. To verify if real property tax exemptions have been granted on the Line 8
rented property, please inquire with either the landlord, rental agent, or the Quali ﬁed Exemptions
Real Property Tax O ﬃ ce in the county in which the property is located.
On line 8, enter the names of the quali ﬁ ed exemptions. Start with yourself.
A“residence” is de ﬁned as the dwelling place that constitutes the principal Enter your spouse’s name if you are married and ﬁ ling a joint return or mar-
residence of the taxpayer or his or her immediate family in this State. ried and ﬁling separately where your spouse is not lingﬁ a Hawaii return,
“Rent” means the amount paid in cash in any taxable year for the occu- had no income, and was not the dependent of someone else. Then list your
pancy of a residence. Rent does not include: dependents and enter the dependent’s relationship to you. Include minor chil-
• Charges for utilities, parking stalls, storage of goods, yard services, furni- dren receiving more than half of their support from public agencies (State
ture, furnishings, and the like; Department of Human Services, Social Security bene ﬁ ts, and the like) which
• Rental claimed as a deduction from gross income or adjusted gross income you can claim as dependents.
for income tax purposes; If married ﬁling separately, only one spouse may claim the dependents.
• Ground rental paid for use of land only; and Enter the number of quali ﬁ ed persons on line 8.
• Rental allowances or rental subsidies received (i.e. housing allowance re-
ceived from the armed forces or the Hawaii Housing Authority.). Line 12
Amount of the Credit
Line 1 Line 11 times $50. Enter this amount on Form N-15, line 46.
Adjusted Gross Income Deadline for claiming this credit. If you are a calendar year taxpayer,
If the total adjusted gross income (Form N-15, line 35, Column A) shown on the deadline to claim the credit, including amended claims, is December 31,
your return is $30,000 or more,stop here; you cannot take this credit. 2024. If you are a ﬁscal year taxpayer, the deadline to claim the credit, includ-

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ing amended claims, is 12 months after the close of your taxable year. You Note: Payments made to the State of Hawaii A+ Program qualify for the
cannot claim or amend the credit after the deadline. credit.
Medical Expenses
Part II Some dependent care expenses may qualify as medical expenses. If you
cannot use all the medical expenses to qualify for this credit because of the
Credit for Child and Dependent Care dollar limit or earned income limit (explained later), you can take the rest of
Expenses these expenses as an itemized deduction for medical expenses. But if you
deduct the medical expenses ﬁ rst on Worksheet PY-1, you cannot use any
Note: Part-year residents may only claim child and dependent care ex- part of these expenses on Schedule X.
penses during the period of Hawaii residency.
If you maintain a household that included a child under age 13 or a de- Special Rules
pendent or spouse incapable of self-care, you may be allowed this credit for (1) Married Persons Filing Separately. Generally, married persons must ﬁ le
expenses you paid during the taxable year to care for your dependent so you a joint return to claim the credit. If your ﬁ ling status is married ﬁling separately
could work. and all of the following apply, your are considered unmarried for purposes of
claiming the credit for child and dependent care expenses:
Who May Claim the Credit
• You live apart from your spouse during the last 6 months of 2023.
If you are aresident taxpayer who ﬁles an individual income tax return for
a taxable year, you are not claimed or eligible to be claimed as a dependent • Your home was the qualifying person’s main home for more than half of
on another taxpayer’s federal or Hawaii income tax return, and you maintain 2023.
a household which includes one or more qualifying persons (de ﬁned later), • You paid more than half of the cost of keeping up that home in 2023.
you may be allowed a credit against your income tax. The credit ranges from (2) Marital Status. If you are legally separated from your spouse under a
15% to 25% of employment-related expenses (up to certain limitations) PAID decree of divorce or separate maintenance, you are not considered married.
during the taxable year in order to enable you to work either full or part time (3) Children of Divorced or Separated Parents. If you were divorced, legally
for an employer or as a self-employed individual. separated, or lived apart from your spouse during the last six months of 2023,
Maintaining a Household you may be able to claim the credit even if your child is not your dependent.
You will be treated as maintaining a household for any period only if you Even if you cannot claim your child as a dependent, he or she is treated
furnish over half the cost of maintaining the household for that period. If you as your qualifying person if:
are married during that time, you and your spouse must provide over half the • The child was under age 13 or was not physically or mentally able to care
maintenance cost for the period. for himself or herself, and
The expenses of maintaining a household include property taxes, mort- • You were the child’s custodial parent. The custodial parent is the parent
gage interest, rent, utility charges, upkeep and repairs, property insurance, with whom the child lived for the greater number of nights in 2023. If the
and food consumed on the premises. They do not include the cost of clothing, child was with each parent for an equal number of nights, the custodial
education, medical treatment, vacations, life insurance, and transportation. parent is the parent with the higher adjusted gross income. For details and
an exception for a parent who works at night, see federal Publication 501.
Qualifying Person
The noncustodial parent cannot treat the child as a qualifying person
A qualifying person is any one of the following persons: even if that parent is entitled to claim the child as a dependent under the
a. Any person under age 13 whom you claim as a dependent (but see special rules for a child of divorced or separated parents.
Special Rule (3), Children of Divorced or Separated Parents). (4) Payments to a Related Individual. You can count work-related expenses
b. Your disabled spouse who is mentally or physically unable to care for you pay to relatives who are not your dependents, even if they live in your
himself or herself. home. However, do not count any amounts you pay to:
c. Any disabled person who is mentally or physically unable to care for 1. A dependent for whom you (or your spouse if you are married) can claim
himself or herself and whom you claim as a dependent, or could claim as an exemption, or
a dependent (as a qualifying relative) except that he or she had income of 2. Your child who is under age 19 at the end of the year, even if he or she is
$4,700 or more. not your dependent.
Employment-related Expenses Married Persons Filing Separately Checkbox
Employment-related expenses are those paid for the following, but only if If your ﬁling status is married ﬁling separately and you meet the require-
paid to enable you to be gainfully employed: ments to claim the credit for child and dependent care expenses, complete
(1) Expenses for Household Services. Expenses will be considered for the statement under Part II on Schedule X by checking the checkbox, con-
household services in your home if they are for the ordinary and usual ser- ﬁ rming you meet those requirements listed, earlier, under Married Persons
vices necessary for the operation of the home, and bear some relationship Filing Separately.
to the qualifying person. For example, payment for services of a domestic
maid or cook ordinarily will be considered expenses for household services if
performed at least partially for the bene ﬁ t of the qualifying person. Line 1
(2) Expenses for the Care of a Qualifying Person. Expenses will be con- Care Providers
sidered for the care of one or more qualifying persons if their main purpose Complete columns (a) through (e) for each person or organization that pro-
was to assure that individual’s well-being and protection. You can include vided the care. If you do not give the information asked for in each column,
amounts paid for items other than the care of your child (such as food and or if the information you give is not correct, your credit and, if applicable, the
schooling) only if the items are incidental to the care of the child and cannot exclusion of employer-provided dependent care bene ﬁ ts may be disallowed.
be separated from the total cost. You can use Form HW-16, Dependent Care Provider’s Identi ﬁcation and
You may NOT include any amount paid for services outside your householdCerti ﬁ cation, to get the correct information from the care provider. (This form
at a camp where the qualifying person stays overnight. is available on our website, by calling our Taxpayer Services Branch, and at
Do not include services outside your household as employment-related ex- any district tax o ﬃce.) If the provider does not comply with your request to
penses for your spouse or a dependent age 13 or older. However, services certify the information, complete the entries you can, such as the provider’s
outside your household are employment-related expenses for a dependent name and address. Write “See attached” in the columns for which you do not
who has not reached his or her 13th birthday or for an individual who regularlyhave the provider’s certi ﬁ cation of information. Attach a statement that you re-
spends at least eight hours each day in your household. quested the information from the care provider, but the provider did not com-
You may include expenses incurred for quali ﬁ ed dependent care centers asply with your request. You must keep records to show that you exercised due
employment-related expenses. The dependent care center must comply with diligence in attempting to provide the required information. For more details,
all applicable laws, rules, and regulations of Hawaii if the center is located including what is considered “due diligence,” see federal Publication 503.
within Hawaii. If the center is located outside Hawaii, the center must comply Columns (a) and (b). Enter the care provider’s name and address. If you
with all applicable laws, rules, and regulations of the state or country in which were covered by your employer’s dependent care plan and your employer
the center is located. Furthermore, these centers must provide care for more furnished the care (either at your workplace or by hiring a care provider),
than six individuals (other than individuals who reside at the center), and must enter your employer’s name in column (a), write “See W-2” in column (b), and
receive a fee, payment, or grant providing services for any of the individuals leave columns (c) through (e) blank. But if your employer paid a third party
(regardless of whether such center is operated for pro ﬁt).
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(not hired by your employer) on your behalf to provide the care, you must give required information. Be sure to put your name and social security number
information on the third party in columns (a) through (e). on the statement. Also, write “See attached” on the dotted line next to line 22.
Column (c). If the care provider is an individual, enter his or her social se- Column (a). Enter each qualifying person’s name.
curity number (SSN). If the individual is an alien and was issued an individual Column (b). Enter the qualifying person’s relationship to you.
taxpayer identi ﬁcation number (ITIN) by the IRS, enter the ITIN. For other Column (c). Enter the qualifying person’s social security number.
than an individual, enter provider’s federal employer identi ﬁcation number
(FEIN). If the provider is a tax-exempt organization, write “Tax-Exempt” in Column (d). Enter the quali ﬁed expenses you incurred and paid in 2023
column (c). for the person listed in column (a). Do not include in column (d) quali edﬁ
expenses:
Column (d). Enter the care provider’s Hawaii Tax I.D. Number. If the pro-
vider is a tax-exempt charitable organization (IRC section 501(c)(3)), enter • You incurred in 2023 but did not pay until 2024. You may be able to use
“Tax-Exempt.” these expenses to increase your 2024 credit.
Column (e). Enter the total amount you actually paid during the taxable • You incurred in 2022 but did not pay until 2023. Instead, see the instruc-
year to the care provider. Also include amounts your employer paid on your tions for line 28 on this page.
behalf to a third party. It does not matter when the ex penses were incurred. • You prepaid in 2023 for care to be provided in 2024. These expenses may
Do not reduce this amount by any reimbursement you received. only be used to ﬁgure your 2024 credit.

Line 2 Lines 23 and 24
Dependent Care Bene ﬁts Earned Income Limit
If you received dependent care bene ﬁts from an employer (you have a The amount of your quali ﬁed expenses cannot be more than your earned
federal Form W-2 that has an amount in Box 10), enter the amount shown in income or, if married ﬁling a joint return, the smaller of your earned income or
Box 10 of your W-2 form(s). your spouse’s earned income.
If you were self-employed or a partner, include amounts you received un- In general, earned income is wages, salaries, tips, and other employee
der a dependent care assistance program from your sole proprietorship or compensation. It also includes net earnings from self-employment.
partnership. Note: For part-year residents, enter the amount of earned income from all
sources for the period of residency.
Line 4 Unmarried taxpayers. If you are unmarried at the end of 2023 or are treat-
ed as being unmarried at the end of the year, enter your earned income on
Amount Forfeited or Carried Forward to 2024 line 23.
If you participated in an employee plan in which the amount you contributed Married Taxpayers. If you are married lingﬁ a joint return, gure ﬁeach
to an employer-paid dependent care bene ﬁt plan was deducted from your spouse’s earned income separately and disregard community property laws.
income, and you did not receive the full bene ﬁt from this plan, you may be Enter your earned income on line 23 and your spouse’s earned income on
entitled to deduct the amount forfeited on this line. See your employer for the line 24.
forfeited amount you are allowed to deduct.
If You or Your Spouse Was a Student or Disabled. Your spouse’s
Also include on this line any amount you did not receive but are permitted earned income. Your spouse was a full-time student if he or she was en-
by your employer to carry forward and use in the following year during a rolled as a full-time student at a school for some part of each of ﬁve calendar
grace period. months during 2023. The months need not be consecutive. A school does not
include an on-the-job training course, correspondence school, or a school
Line 8 o ﬀering courses only through the Internet. Your spouse was disabled if he or
Your Earned Income she was not physically or mentally capable of self-care. Figure your spouse’s
earned income on a monthly basis.
In general, earned income is wages, salaries, tips, and other employee
compensation. It also includes net earnings from self-employment. For more For each month or part of a month your spouse was a student or was dis-
information, see the instructions to lines 23 and 24 on this page. abled, he or she is considered to have worked and earned income. His or her
earned income for each month is considered to be at least $200 ($400 if more
than one qualifying person was cared for in 2023). If your spouse also worked
Line 9 during that month, use the higher of $200 (or $400) or his or her actual earned
Spouse’s Earned Income income for that month.
If your ﬁling status is Married Filing Jointly, enter your spouse’s earned For any month that your spouse was not a student or disabled, use your
income on this line. spouse’s actual earned income if he or she worked during the month.
If your ﬁling status is Married Filing Separately, see Married Persons Filing Your earned income. These rules for a spouse who was a student or dis-
Separately discussed earlier. If you are considered unmarried under that rule, abled also apply to you if you were a student or disabled. For each month
enter your earned income (from line 8) on this line. If you are not considered or part of a month you were a student or disabled, your earned income is
unmarried under that rule, enter your spouse’s earned income on line 9. considered to be at least $200 ($400 if more than one qualifying person was
cared for in 2023). If you also worked during that month, enter the higher of
If your spouse was a student or disabled in 2023, see If You or Your Spouse $200 (or $400) or your actual earned income for that month.
Was a Student or Disabled discussed on this page.
Both spouses were students or disabled. If, in the same month, both
All other taxpayers should enter the amount on line 8. you and your spouse were either students or disabled, only one of you can be
treated as having earned income in that month under these rules.
Line 16 Self-employment Income. You must reduce your earned income by any
Taxable Bene ﬁts loss from self-employment. If you only have a loss from self-employment, or
The taxable portion of employer-paid dependent care bene ﬁts for federal your loss is more than your other earned income, you cannot take the credit.
income tax purposes is included in your federal AGI. If the taxable portion of
employer-paid dependent care bene ﬁts is the same for federal and Hawaii Line 28
income tax purposes, no additional adjustments needs to be made. If the tax- Amount of the Credit
able portion of employer-paid dependent care bene ﬁ ts is di ﬀ erent for federal
and Hawaii income tax purposes, an adjustment needs to be made to arrive If you had quali ﬁed expenses for 2022 that you did not pay until 2023, you
at Hawaii AGI. may be able to increase the amount of credit you can take in 2023. To do this,
multiply the 2022 expenses you paid in 2023 by the applicable percentage
from the table on line 27 that applies to your 2022 adjusted gross income.
Line 21 Your 2022 expenses must be within the 2022 limits. Attach a computation
Qualifying Person(s) showing how you ﬁgured the increase. If you can take a credit for your 2022
Complete columns (a) through (d) for each qualifying person. If you have expenses, write “PYE” and the amount of the credit on the dotted line next to
more than two qualifying persons, attach a statement to your return with the line 28. Enter the total amount of the credit on line 28. Also enter this amount
on Form N-15, line 47.

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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
Interest Worksheet Form N-15 — Capital Gain/Loss Worksheet
1. Enter the total interest on federal Form(s) 1099-INT and 1. Enter the net gain or (loss) from sales of capital assets
1099-OID, and other interest received, including interest held for one year or less ..................................................
on out-of-state municipal bonds and municipal bond 2. Enter the short-term capital gain or (loss) reported to you
mutual funds, U.S. Savings Bonds and other federal on any Schedule(s) K-1 ...................................................
obligations, Hawaii municipal bonds, and Guam, Puerto 3. Enter the short-term capital gain or (loss) not included
Rico, U.S. Virgin Island, and American Samoa bonds .... on lines 1 and 2, such as from federal Forms 4684,
2. Enter the interest on U.S. Savings Bonds and other 6252, 6781, and 8824 ......................................................
federal obligations; Hawaii municipal bond interest; 4. Short-term gain from stock acquired through stock
and Guam, Puerto Rico, U.S. Virgin Islands, and options from quali ﬁed high technology businesses ......... ( )
American Samoa bond interest .......................................
5. Enter your short-term capital loss carryover from 2022 .. ( )
3. Enter the interest earned by an Individual Retirement
Account, Individual Housing Account, Individual 6. Net short-term gain/(loss). Combine lines 1 through 5
Development Account, Coverdell Education Savings 7. Enter the net gain or (loss) from sales of capital assets
Account, Quali ﬁed Tuition Program, Medical Savings held for more than one year .............................................
Account, Health Savings Account, and ABLE Account ... 8. Enter the capital gain distributions reported to you on
4. Add lines 2 and 3 ............................................................. federal Form 1099-DIV ....................................................
5. Line 1 minus line 4. Enter the result on Form N-15, 9. Enter the long-term capital gain or (loss) reported to
line 8, Column A ............................................................... you on any Schedule(s) K-1 ............................................
6. Enter the amount of interest income on line 5 that 10. Enter the long-term capital gain or (loss) not included
was derived from all sources for the period of on lines 7 to 9, such as from federal Forms 2439,
residency. (Note: Nonresidents, enter zero.) .................. 4684, 6252, 6781, and 8824; and Hawaii Schedule D-1
7. Enter the amount of interest income on line 5 that was 11. Long-term gain from stock acquired through stock
derived from intangible assets that have acquired a options from quali ﬁ ed high technology businesses ......... ( )
situs in Hawaii for the period of nonresidency (e.g., 12. Enter your long-term capital loss carryover from 2022 ... ( )
interest income received on an agreement of sale of 13.Net long-term gain/(loss). Combine lines 7 through 12
real property located in Hawaii) ....................................... 14.Net capital gain/(loss). Combine lines 6 and 13 ...........
8. Add lines 6 and 7. Enter the result on Form N-15,
line 8, Column B ............................................................... If line 14 is a gain, enter the amount from line 14 on Form N-15, line 13,
Column B. If lines 13 and 14 are both gains, you may be able to reduce your
tax by using the Tax on Capital Gains Worksheet on page 41 if your taxable
income is over $48,000 ($24,000 for Single, and Married Filing Separately;
Form N-15 — State Tax Refund Worksheet or $36,000 for Head of Household classi ﬁ cations). Enter the smaller of the
gain on line 13 or the gain on line 14 on the Tax on Capital Gains Work-
1. Enter your State tax overpayment (line 59) from sheet, line 2, on page 41.
your 2022 return. If you are a nonresident, do not If line 14 is a (loss), continue with the rest of the worksheet belowﬁto gure
enter more than the amount of your Hawaii income what to enter on Form N-15 and how much of your loss you can carry over
taxes shown on your 2022 Itemized Deduction to next year.
Worksheet NR-2, line 8. If you are a part-year resident, 15. Enter ($3,000), or, if married ﬁling separately, ($1,500) ..
do not enter more than the amount of your state and 16. Compare lines 14 and 15, and write the smaller loss here.
local income taxes shown on your 2022 Itemized Enter this amount on Form N-15, line 13, Column B ......
Deduction Worksheet PY-2, line 14. ................................
2. Enter from your 2022 Form N-15 the following: Capital Loss Carryovers to 2024
a. Refundable food/excise tax credit (line 45) ..................... 17. Enter the amount from Form N-15, line 41. If the amount
b. Credit for low-income household renter (line 46) ............ is negative, write it as a (loss) ..........................................
c. Credit for child and dependent care expenses (line 47) .. 18. Enter the amount on line 16 as a positive number ..........
d. Credit for child passenger restraint system(s) (line 48) ... 19. Combine lines 17 and 18. If this amount is zero or
less, enter -0- ...................................................................
e. Carryover of the residential construction and 20. Enter the smaller of line 18 or line 19 ..............................
remodeling tax credit (Schedule CR, line 19) ..................
3. Add lines 2a through 2e ................................................... 21. If you have a net short-term loss on line 6, enter that
amount as a positive number here. Otherwise, enter -0-
4. Line 1 minus line 3. If zero or less, stop here. None of here and go to line 26 ......................................................
your refund is taxable. Otherwise continue on to line 5 .. 22. If you have a net long-term gain on line 13, enter that
5. Enter amount from your 2022 Form N-15, line 39 ........... number here. Otherwise, enter -0- here .........................
6. Enter the amount shown below for the ﬁ ling status 23. Enter the amount from line 20 .........................................
you claimed on your 2022 Form N-15 ............................. 24. Add lines 22 and 23 .........................................................
Single or married ﬁling separately— $2,200 25. Line 21 minus line 24. If zero or less, enter -0-. This is
Head of household— 3,212 your short-term capital loss carryover to 2024 ...........
Married ﬁling jointly or qualifying surviving
spouse— 4,400 26. If you have a net long-term loss on line 13, enter that
7. Enter the ratio of your Hawaii AGI to Total AGI (line 37) amount as a positive number here. Otherwise, stop here
from your 2022 return* ..................................................... 27. If you have a net short-term gain on line 6, enter that
8. Multiply line 6 by line 7 ..................................................... number here. Otherwise, enter -0- here .........................
9. Line 5 minus line 8. Enter the result, but not less than 28. Line 20 minus line 21. If zero or less, enter -0- ..............
zero .................................................................................. 29. Add lines 27 and 28 .........................................................
10. Compare the amounts on lines 4 and 9 above and enter 30. Line 26 minus line 29. If zero or less, enter -0-. This is
the SMALLER of the two amounts here and on Form your long-term capital loss carryover to 2024 ............
N-15, line 10, Columns A and B. This is the taxable
part of your refund ............................................................

*Note: If Form N-11 was ﬁ led in 2022, enter 1.

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Worksheets (continued)
Itemized Deductions Worksheet — For Nonresidents
1. Enter the amount from Form N-15, line 35, 17. Other than by cash or check (if any gift of $250 or more,
Column B (Hawaii adjusted gross income) ..................... see page 25 of Instructions) (attach federal Form 8283
2. Enter the amount from Form N-15, line 35, if over $500) .....................................................................
Column A (adjusted gross income from all sources) ....... 18. Carryover from prior year .................................................
3. Enter the amount from Form N-15, line 37 19. Add lines 16 through 18 ...................................................
(Ratio of Hawaii AGI to Total AGI) .................................... 20. Multiply line 3 by line 19. Enter total here and on
WORKSHEET NR-1– Medical and Dental Expenses Form N-15, line 38d .........................................................
4. Enter amount of medical and dental expenses (see WORKSHEET NR-5—Casualties and Thefts
page 22 of Instructions) ................................................... 21. Total casualty and theft loss(es) from the 2017 federal
5. Multiply line 3 by line 4 ..................................................... Form 4684, line 16 on property located in Hawaii
6. Multiply line 1 by 7.5% (.075). If zero or less, enter zero. (see instructions on page 26) ..........................................
7. Line 5 minus line 6. If zero or less, enter zero. Enter 22. Multiply line 1 by 10% (.10). If zero or less, enter zero. ..
the result here and on Form N-15, line 38a ..................... 23. Line 21 minus line 22. If zero or less, stop here.
WORKSHEET NR-2 – Taxes You Paid Otherwise, enter this amount on Form N-15, line 38e ....
8. State and local (check only one box): WORKSHEET NR-6—Miscellaneous Deductions
a Hawaii income taxes, or 24. Unreimbursed employee business expenses—job travel,
union dues, job education—related to a job whose
b General sales taxes (Enter the amount of general income is subject to taxation in Hawaii (attach the
sales taxes multiplied by line 3) 2017 federal Form 2106 or Form 2106-EZ if required) ...
Note: You can only claim this deduction if your federal AGI 25. Other miscellaneous deductions directly associated
is less than $100,000 and you are single or married ﬁ ling with activities or properties producing income which is
separately; or less than $150,000 and you are a head of taxable to Hawaii (see page 26 of Instructions) ..............
household; or less than $200,000 and you are ﬁ ling married 26. Other miscellaneous deductions that cannot be linked
ﬁ ling jointly or a qualifying surviving spouse .................... to a speci ﬁc activity or property .......................................
9. Real estate taxes paid on property located in Hawaii ..... 27. Multiply line 3 by line 26 ...................................................
10. Add lines 8 and 9. Enter the total here and on 28. Add lines 24, 25, and 27 ..................................................
Form N-15, line 38b ......................................................... 29. Multiply line 1 by 2% (.02). If zero or less, enter zero. ....
WORKSHEET NR-3 – Interest You Paid 30. Line 28 minus line 29. Enter the result, but not less
Caution: Enter only home mortgage interest secured by than zero ..........................................................................
a property located in Hawaii and points paid thereon. 31. Other deductions not subject to 2% AGI limit (see
11. Home mortgage interest and points reported to you on instructions on page 26) which are directly associated
federal Form 1098............................................................ with activities or properties producing income which is
12. Home mortgage interest not reported to you on federal taxable to Hawaii ..............................................................
Form 1098 ........................................................................ 32. Other deductions not subject to 2% AGI limit that
13. Points not reported to you on federal Form 1098 cannot be linked to a speci ﬁ c activity or property ............
(see instructions for federal Schedule A (Form 1040 or 33. Multiply line 3 by line 32 ...................................................
1040-SR) .......................................................................... 34. Add lines 30, 31, and 33. Enter total here and on
14. Investment interest from property having situs in Form N-15, line 38f ..........................................................
Hawaii (attach Form N-158)............................................. 35. Total itemized deductions. Add lines 7, 10, 15, 20, 23,
15. Add lines 11 through 14. Enter the total here and on and 34. ............................................................................................
Form N-15, line 38c ......................................................... Note: If your Hawaii adjusted gross income is above a certain amount,
you may not be able to deduct all of your itemized deductions. See page
WORKSHEET NR-4—Gifts to Charity 27 of the Instructions.
16. Enter amount of gifts by cash or check (if any gift of
$250 or more, see page 25 of Instructions) .....................

Total Itemized Deductions Worksheet
1. Enter the amount from line 35 of the Itemized Deductions 5. Multiply line 4 by 80% (.80)............................................................
Worksheet - For Nonresidents; or line 63 of the Itemized 6. Enter the amount from Form N-15, line 35, Column B
Deductions Worksheet - For Part-Year Residents. .................... (Hawaii AGI). .................................................................................
2. Enter from the Itemized Deductions Worksheet the following: 7. Enter $166,800 ($83,400 if married ﬁ ling separately). ...............
a. Medical and dental expenses (Worksheet NR-1, line 7; or 8. Is the amount on line 7 less than the amount on line 6?
Worksheet PY-1, line 7). ................................................................ No. Your deduction is not limited. Enter the amount from
b. Investment interest (Worksheet NR-3, line 14; or the line 1 of this worksheet on Form N-15, line 39. Do not
amount included in Worksheet PY-3, line 25). ............................ complete the rest of this worksheet.
c. Casualty and theft losses (Worksheet NR-5, line 23; or Yes. Line 6 minus line 7. ...............................................................
Worksheet PY-5, line 43). ............................................................. 9. Multiply line 8 by 3% (.03). .............................................................
d. Any gambling and casualty or theft losses included in 10. Enter the smaller of line 5 or line 9. .............................................
Worksheet NR-6, line 31; or Worksheet PY-6, line 58. .............. 11.Total itemized deductions. Line 1 minus line 10. Enter the
3. Add lines 2a through 2d. ................................................................ result here and on Form N-15, line 39.. .......................................
4. Is the amount on line 3 less than the amount on line 1?
No. Your deduction is not limited. Enter the amount from
line 1 of this worksheet on Form N-15, line 39. Do not
complete the rest of this worksheet.
Yes. Line 1 minus line 3. ...............................................................
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Worksheets (continued)
Itemized Deductions Worksheet — For Part-Year Residents
1. Enter the amount from Form N-15, line 35, 31. Other than by cash or check (if any gift of $250 or more,
Column B (Hawaii adjusted gross income) ..................... see page 25 of Instructions) (attach federal Form 8283
2. Enter the amount from Form N-15, line 35, if over $500) .....................................................................
Column A (adjusted gross income from all sources) ....... 32. Carryover from prior year .................................................
3. Enter the amount from Form N-15, line 37 33. Add lines 30 through 32 ...................................................
(Ratio of Hawaii AGI to Total AGI) .................................... 34. Multiply line 3 by line 33. Enter total here and on
WORKSHEET PY-1– Medical and Dental Expenses Form N-15, line 38d .........................................................
4. Enter amount of medical and dental expenses (see WORKSHEET PY-5—Casualties and Thefts
page 23 of Instructions) ................................................... 35. Total casualty and theft loss(es) from the 2017 federal
5. Multiply line 3 by line 4 ..................................................... Form 4684, line 16 (see instructions on page 26) ...........
6. Multiply line 1 by 7.5% (.075). If zero or less, enter zero. 36. Casualty and theft losses on property located
7. Line 5 minus line 6. If zero or less, enter zero. Enter out-of-state while nonresident ..........................................
the result here and on Form N-15, line 38a ..................... 37. Casualty and theft losses on property located in
WORKSHEET PY-2 – Taxes You Paid Hawaii OR on property located out-of-state while
resident in Hawaii .............................................................
8. State and local (check only one box):
38. Add lines 36 and 37 .........................................................
a Income taxes, or 39. Line 35 minus line 38 .......................................................
b General sales taxes 40.Multiply line 3 by line 39 ...................................................
Note: You can only claim this deduction if your federal AGI 41. Add lines 37 and 40 .........................................................
is less than $100,000 and you are single or married ﬁ ling 42.Multiply line 1 by 10% (.10). If zero or less, enter zero. ..
separately; or less than $150,000 and you are a head of 43. Line 41 minus line 42. If this line is zero or less,
household; or less than $200,000 and you are ﬁ ling married stop here.Otherwise, enter this amount on Form
ﬁ ling jointly or a qualifying surviving spouse .................... N-15, line 38e ...................................................................
9. Real estate taxes .............................................................
10. Personal property taxes ................................................... WORKSHEET PY-6—Miscellaneous Deductions
11. Other taxes....................................................................... 44. Unreimbursed employee business expenses—job travel,
union dues, job education (attach the 2017 federal
12. Add lines 8 through 11 ..................................................... Form 2106 or Form 2106-EZ if required) ........................
13. Taxes on out-of-state income earned while nonresident 45. Tax preparation fees ........................................................
(such as tax withheld on an out-of-state job); and 46. Other expenses (investment, safe deposit box, etc.) (list
real property taxes paid on property located type and amount, and attach the list to your return) ........
out-of-state while nonresident ..........................................
14. Taxes on Hawaii income OR on income earned while 47. Add lines 44 to 46 ............................................................
resident in Hawaii; and real property taxes paid on 48. Miscellaneous deductions directly associated with
property located in Hawaii OR paid on property activities or properties producing income which is
located out-of-state while resident in Hawaii ................... not taxable to Hawaii........................................................
15. Add lines 13 and 14 ......................................................... 49. Miscellaneous deductions directly associated with
16. Line 12 minus line 15 ....................................................... activities or properties producing income which is
taxable to Hawaii (see page 26 of Instructions) ..............
17. Multiply line 3 by line 16 ................................................... 50. Add lines 48 and 49 .........................................................
18. Add lines 14 and 17. Enter the total here and on 51. Line 47 minus line 50 .......................................................
Form N-15, line 38b .........................................................
52. Multiply line 3 by line 51 ...................................................
WORKSHEET PY-3 – Interest You Paid 53. Add lines 49 and 52 .........................................................
19. Home mortgage interest and points reported to you on 54. Multiply line 1 by 2% (.02). If zero or less, enter zero. ....
federal Form 1098............................................................
20. Home mortgage interest not reported to you on federal 55. Line 53 minus line 54. Enter the result, but not less
Form 1098 ........................................................................ than zero ..........................................................................
21. Points not reported to you on federal Form 1098 56. Other deductions not subject to 2% AGI limit (see in-
(see instructions for federal Schedule A (Form 1040 or structions on page 26) (list type and amount, and attach
1040-SR) .......................................................................... the list to your return) .......................................................
22. Investment interest (attach Form N-158) ........................ 57. Deductions directly associated with activities or
properties producing income which is not taxable
23. Add lines 19 through 22 ................................................... to Hawaii ..........................................................................
24. Home mortgage interest, points, and investment 58. Deductions directly associated with activities or
interest paid on property located out-of-state properties producing income which is taxable to
while nonresident ............................................................. Hawaii (see page 26 of Instructions) ...............................
25. Home mortgage interest, points, and investment 59. Add lines 57 and 58 .........................................................
interest paid on property located in Hawaii OR 60. Line 56 minus line 59 .......................................................
paid on property located out-of-state while resident
in Hawaii ........................................................................... 61. Multiply line 3 by line 60 ...................................................
26. Add lines 24 and 25 ......................................................... 62. Add lines 55, 58, and 61. Enter total here and on
27. Line 23 minus line 26 ....................................................... Form N-15, line 38f ..........................................................
28. Multiply line 3 by line 27 ................................................... 63. Total itemized deductions. Add lines 7, 18, 29, 34, 43,
and 62. ............................................................................................
29. Add lines 25 and 28. Enter the total here and on
Form N-15, line 38c ......................................................... Note: If your Hawaii adjusted gross income is above a certain amount,
you may not be able to deduct all of your itemized deductions. See page
WORKSHEET PY-4—Gifts to Charity 27 of the Instructions.
30. Enter amount of gifts by cash or check (if any gift of
$250 or more, see page 25 of Instructions) .....................

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Worksheets (continued)
Tax on Capital Gains Worksheet Other State and Foreign
Note: Do not use this worksheet if (1) you do not have a Hawaii net Tax Credit Worksheet
capital gain, or (2) your taxable income is $48,000 ($24,000 for Single, Note: This credit may not be claimed by nonresidents, unless they are
and Married Filing Separately; or $36,000 for Head of Household clas- married and ﬁling a joint resident or joint part-year resident return.
si ﬁcations) or under.
1. Enter your taxable income from Form N-15, line 43 ....... Note: If you claim a credit for income taxes paid to other states and
2. Enter the smaller of the gain on line 13 or the gain on countries, you cannot also claim those amounts as an itemized deduc-
line 14 from the Capital Gain/Loss Worksheet on tion for state and foreign income taxes paid to another state or foreign
page 38. ........................................................................... country.
1. Enter taxable income from Form N-15, line 43................
3. If you are ﬁling Form N-158, enter the amount from 2. Enter amount of long-term capital gain from the space
line 4e of Form N-158 ..................................................... provided beside Form N-15, line 44a ..............................
4. Line 2 minus line 3. (If this amount is zero or less, stop 3. Enter the amount of your out-of-state income,
here; youcannot use this worksheet to ﬁgure your tax.) including capital gains. Donot include any income that
5. Line 1 minus line 4 ........................................................... is exempt in Hawaii such as employer-funded pensions
6. Enter the amount shown below for the ﬁ ling status 4. Enter the amount of long-term capital gains from sources
you claimed ...................................................................... outside the State ..............................................................
Single or Married ﬁling separately— $24,000 5. Enter the amount of tax you paid toother States on
Head of household— 36,000 income you reported in Column B while you were a
Married ﬁling jointly or qualifying surviving Hawaii resident, except for tax paid on income that is
spouse— 48,000 exempt in Hawaii (attach a copy of the tax return(s)
7. Enter the greater of line 5 or line 6.................................. from the other state(s)) ....................................................
8. Line 1 minus line 7. This is the amount of net capital 6. Enter the amount of tax you paid to foreign countries or
gains eligible for alternative tax. ...................................... to U.S. possessions, except for tax paid on income that
9. Compute the tax on the amount on line 7 using the is exempt in Hawaii (attach a copy of federal Form(s)
Tax Table or Tax Rate Schedules, whichever applies ..... 1116, or federal Form(s) 1099-DIV or 1099-INT if
10. Multiply line 8 by 7.25% (.0725) and enter the result ...... federal Form(s) 1116 is not required) ...............................
11. Line 9 plus line 10. ........................................................... 7. Enter the amount of the federal foreign tax credit you
12. Compute the tax on the amount on line 1 using the Tax were allowed to take this year. Do not include amounts
Table or Tax Rate Schedules, whichever applies ............ carried over to other years, or amounts from prior years
13. Enter the smaller of line 11 or line 12 here and on line that were carried forward to this year ..............................
a of the Tax Computation Worksheet on this page. If line 8. Line 6 minus line 7 ...........................................................
11 is smaller, enter the amount from line 8 in the space 9. Line 5 plus line 8. This is the total amount of out-of-state
provided beside Form N-15, line 44a. ............................. tax eligible for the credit ...................................................
10. Line 1 minus line 3. This is your Hawaii source income .
11. Line 2 minus line 4. This is your Hawaii source long-term
capital gain. If line 4 exceeds line 2, enter zero here .....
Tax Computation Worksheet 12. Line 10 minus line 11. This is your Hawaii
Enter the tax amount calculated from aorb. ordinary income ...............................................................
a Tax Table, Tax Rate Schedule, or Tax on Capital 13. Enter your tax amount from line a or line bof theTax
Gains Worksheet ............................................................. Computation Worksheet on this page .............................
b Form N-168 or Form N-615 ............................................. 14. Figure the Hawaii tax on the amount on line 12. Use the
c Enter any additional tax from Form N-2, Distribution Tax Table or Tax Rate Schedules ....................................
from an Individual Housing Account. ............................... 15. Multiply the amount on line 11 by 7.25% (0.0725) ..........
d Enter any additional tax from Form N-103, Sale of 16. Add lines 14 and 15 .........................................................
Your Home ....................................................................... 17. Line 13 minus line 16 .......................................................
e Enter any additional tax from Form N-152, Tax on 18. Enter the smaller of line 9 or line 17 ...............................
Lump-Sum Distributions .................................................. 19. Enter the amount from Form N-15, line 51 ......................
f Enter any additional tax from Form N-312, Recapture of 20. Enter the smaller of line 18 or line 19 here and on
Capital Goods Excise Tax Credit ..................................... Schedule CR, line 11. Any excess cannot be
g Enter any additional tax from Form N-325, Recapture of carried forward. ................................................................
Historic Preservation Income Tax Credit .........................
h Enter any additional tax from Form N-338, Tax Credit
for Flood Victims .................................................................
i Enter any additional tax from Form N-344, Recapture
of Important Agricultural Land Quali ﬁ ed Agricultural
Cost Tax Credit.................................................................
j Enter any additional tax from Form N-348, Recapture
of Capital Infrastructure Tax Credit ..................................
k Enter any additional tax from Form N-405, Tax on
Accumulation Distribution of Trusts .................................
l Enter any additional tax from Form N-586, Recapture of
Tax Credit for Low-Income Housing ................................
m Enter any additional tax from Form N-814, Parent’s
Election to Report Child’s Interest and Dividends ...........
n Add lines aor ,band through c . mThis is your total tax.
Enter the result here and on Form N-15, line 44 .............
Note: If you entered any amount in lines through b , mll inﬁthe oval
before “. . . if tax is from Forms… is included” on Form N-15, line 44.
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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 federal 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 ﬁ nal in 2023, enter the amount from line 3 .............................................
7. Enter your Hawaii modi ﬁed 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). Do not
enter more than 1.000 .........................................................................................................................................................................
10 Multiply each amount on line 6 by line 9 ...................................................................................
11. Excluded bene ﬁts. 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. Also, include this amount, if more than zero, on Form N-15,
line 7, Column B. On the dotted line next to line 7, write “AB.”
Yes. Subtract line 5 from line 12. Enter the result as a negative number. Reduce the total you
would enter on Form N-15, line 7, Column B, by the amount on line 13 of this worksheet, and
enter the result on Form N-15, line 7, Column B. On the dotted line next to line 7, write “SNE”. ........................................................

*Hawaii modi ﬁed adjusted gross income is your Hawaii adjusted gross income (Form N-15, line 35, Column B), before subtracting any deduction for
the 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 total modi ﬁed adjusted gross income from all sources**. ........................................
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 ﬁling 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 and on
Form N-15, line 23, Column A. .................................................................................................
8. Divide your Hawaii adjusted gross income by your total adjusted gross income from all
sources. In this step, use the amount of the Hawaii adjusted gross income and total adjusted
gross income from all sources before subtracting any deduction for the student loan interest.
Enter the result as a decimal (rounded to at least three places) (See Instructions for Form
N-15, line 37) ............................................................................................................................
9. Multiply line 7 by line 8. Enter the result here and on Form N-15, line 23, Column B ...............

**Total modi ﬁed adjusted gross income from all sources is your total adjusted gross income from all sources
before subtracting any deduction for the student loan interest.
Page 42

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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/

                                                        Page 43

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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-15, Line 43 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-15 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-15, Line 43 is: Your tax is:
Not over $4,800 .............................................. 1.40% of taxable income
Use this schedule if you Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800
ﬁ lled in Filing Status Oval Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600
2 or 5 on Form N-15 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-15, Line 43 is: Your tax is:
Not over $3,600 .............................................. 1.40% of taxable income
Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600
Use this schedule if you Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200
ﬁ lled in Filing Status Oval Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400
4 on Form N-15 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

Page 44

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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 45

- 46 -

Index to Instructions

A                                                                     Individual Housing Accounts —                                         Rounding O  ﬀto Whole Dollars .....................  13
                                                                        Distributions From .................................  18
Address Change ...........................................  33          Payments to...........................................  21          S
Address of the Department of Taxation ..........  6                     Tax Liability Upon Sale or Transfer ........  18                    Sale of Your Home ........................................  16
Adjustments to Income .........................  19 – 21              Individual Retirement Arrangements                                    Social Security Number ..................................  8
Alimony —                                                               (IRAs) .......................................................  19  Steps for Preparing Your
  Paid .......................................................  20    Interest Expense ...........................................  24       Return ............................  7 – 12 and 32 – 33
  Received................................................  14        Interest Income .............................................  13     Student Dependent-Exemption ....................   11
Amended Return ...............................  31 and 33             Interest — Late Payment of Tax ...................  33
Annuities........................................................  16 Interest — Penalty on Early Withdrawal                                T
Attachments to Return ..................................  33            of Savings ................................................  20     Tax —
B                                                                     Itemized Deductions —                                                  Computation ..........................................  28
                                                                        You Choose to Itemize ..........................  22                 Other —
Balance Due (or Refund) ..............................  30              You MUST Itemize Deductions ..............  22                          Accumulation Distribution of 
Birth or Death of Dependent .........................   11                                                                                        Trusts ............................................  41
Blind, Deaf, or Totally Disabled Person ........  28                  K                                                                         Computation of Tax for Children
Business Income ...........................................  14       Keogh Plan (HR-10) ......................................  20               Under Age 14 Who Have
Business Use of Your Home .........................  26                                                                                           Unearned Income of More
                                                                                                                                                  Than $1,000 ..................................  28
                                                                      M
C                                                                                                                                               Distributions from an Individual 
                                                                      Married Persons —                                                           Housing Account ...........................  18
Capital Gain Distributions .............................  15            Joint or Separate Returns .......................  8                    Lump-Sum Distributions .....................  41
Capital Gains and Losses .............................  15              Married Persons Who Live Apart .............  9                         Parent’s Election to Report Child’s
Casualty and Theft Losses ...........................  26               Special Rule for Aliens ............................  8                   Interest and Dividends ..................  41
Change in Federal Taxable Income ..............  33                   Medical and Dental Expenses ......................  22                    Recapture of Capital Goods 
Changes to Note .............................................  2      Miscellaneous Deductions ............................  26                   Excise Tax Credit ..........................  41
Child and Dependent Care Expenses —                                   Moving Expenses ..........................................  19            Recapture of Capital Infrastructure
                                                                                                                                                  Tax Credit ......................................  41
  Credit for ..............................  28 and 35 – 36           Multistate Tax Compact Act .............................  6
Composite Tax Returns and Payments ..........  6                                                                                                Recapture of Historic Preservation
                                                                                                                                                  Income Tax Credit .........................  41
Contributions to Charity ................................  25         N
Credits Against Tax ..........   28 – 29 and 34 – 36                                                                                            Recapture of Important Agricultural
                                                                      Net Operating Loss ...........................  18 and 21                   Land Quali ﬁed Agricultural Cost
D                                                                     Nonresident .....................................................  5        Tax Credit ......................................  41
                                                                      Nonresident Alien —                                                       Recapture of Low-Income
Death of Taxpayer ...........................................  6        Filing a Joint Return ................................  8                 Housing Tax Credit ........................  41
Dependents — Exemptions ..........................  10                  Special Instructions .................................  7               Sale of Your Home Purchased With
                                                                                                                                                  Proceeds From an Individual
Disability — Exemption .................................  28            Who Must File..........................................  4                Housing Account ...........................  18
Dividends, Other Distributions ......................  13             Nontaxable Income (Examples)....................  12
Divorced or Separated Parents ....................  10                                                                                       Other Methods of Computing ................  28
Domicile De ﬁned .............................................  5     O                                                                     Tax Credits .......................   28 – 29 and 34 – 36
                                                                                                                                            Tax Credits for Hawaii Residents —
E                                                                     Other Income ................................................  18      Credit for Child and Dependent
                                                                                                                                                Care Expenses .............  28 and 35 – 36
Educational Expenses ..................................  26           P                                                                      Credit for Low-Income Household
Educator Expenses .......................................  21
Employee Business Expenses .....................  26                  Part-Year Resident ..........................................  5          Renters .........................  28 and 34 – 35
Estimated Tax ................................................  29    Penalty                                                               Tax Rate Schedules ......................................  44
Exemptions ...............................  10 – 11 and 27              — Late Filing .........................................  33         Tax Tables .....................................................  43
                                                                        — Underpayment of Estimated Tax .......  33                         Taxable Income (Examples) .........................  12
F                                                                     Pensions and Annuities .................................  16          Taxes You Can Deduct..................................  23
                                                                      Political Campaigns — Hawaii Election                                 Tip Income .....................................................  13
Filing Requirements —                                                   $3 Check-o  ﬀ............................................  32
  Extension of Time To File ........................  5               Preparer — Did You Have Someone Else                                  U
  When to File ............................................  5          Prepare Your Return? ..............................  32             Unemployment Compensation .....................  17
  Where to File ...........................................  6        Protective Claim ............................................  34
  Which Form to File ..................................  5
                                                                                                                                            W
  Who Must File..........................................  4          Q
  Who Should File ......................................  4                                                                                 When to File ....................................................  5
Filing Status ....................................................  8 Quali ﬁed Tuition Programs ...........................  18            Where to File ...................................................  6
                                                                      Qualifying Surviving Spouse ...........................  9            Where to Get Information................................  6
H                                                                                                                                           Which Form to File ..........................................  5
                                                                      R
Hawaii Taxpayer Bill of Rights .......................  45                                                                                  Who Must File .................................................  4
Head of Household .........................................  9        Records — How Long to Keep .....................  33                  Who Should File ..............................................  4
Health Savings Accounts ..............................  19            Refund (or Balance Due) ..............................  30            Winnings — Prizes, Gambling and
                                                                      Refundable Food/Excise Tax Credit .............  28                    Lotteries (Other Income) .........................  18
I                                                                     Related Federal/Hawaii Tax Forms.................  3                  Withholding — Hawaii Tax ............................  29
                                                                      Reminders ...........................................  2 and 33       Worksheets ...........................................  38 – 42
Income —                                                              Rent — Income .............................................  17
  Not To Be Reported ...............................  12              Residence, Sale of ........................................  16
  To Be Reported .....................................  12            Resident ..........................................................  4
Income Tax Withholding ................................  29           Retirement Plan Payments ...........................  16

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