Clear Form
FORM                                         STATE OF HAWAII — DEPARTMENT OF TAXATION 
N-311                         REFUNDABLE FOOD/EXCISE TAX CREDIT                                                                                                                           
(REV. 2023)                                                                                                                                                                             2023
                                                       † See Instructions on back
                                                    † Attach to Form N-11 or Form N-15
                                       (NOTE: References       to “married” and “spouse” are also references to 
                                             “in a civil union” and “civil union partner,” respectively.)
N311_I 2023A 01 VID01

Name(s) as shown on Form N-11 or N-15                                                                                                                                  Your social security number

1    Is your federal adjusted gross income less than $60,000 (less than $40,000 if your filing status is Single)? (See the Instructions) If “Yes,” go to 
   line 2. If “No,” STOP. You cannot claim this credit.
2    List YOURSELF, YOUR SPOUSE, AND YOUR DEPENDENTS that meet all of the following: a) Present in Hawaii for more than nine months in 2023,  
   b) Not in prison, jail, or a youth correctional facility for entire taxable year, and c) Cannot be claimed as a dependent by another taxpayer.
   Do not list minor children receiving more than half of their support from public agencies even though you may claim them as a dependent. List these minor children on line 3.
2                             Name                                Relationship                                                                    Name                                   Relationship
                                                                      Self
                                                                      Spouse

   Enter the number of qualified persons listed above ................................................................................................................................. 2
3    List MINOR CHILDREN RECEIVING MORE THAN HALF OF THEIR SUPPORT FROM PUBLIC AGENCIES, such as the Department of Human  
   Services, who meet all the following requirements and are not listed above on line 2: a) Present in Hawaii for more than nine months in 2023,  
   b) Not in prison, jail, or a youth correctional facility for entire taxable year, c) More than half of support from public agency, and d) Cannot be claimed as a dependent by another taxpayer.
3                                            Caution: Do not list any children already listed on line 2 above.
                     Name              Social Security Number     Relationship               Name                                                      Social Security Number            Relationship

   Enter the number of minor children receiving more than half of their support from public agencies. Also enter this number in the 
   space provided on Form N-11, line 28; or Form N-15, line 45. ................................................................................................................        3
4    Enter the amount of your federal adjusted gross income (See the Instructions) .........................................................                           4
5    If you are married filing separately, enter your spouse’s federal adjusted gross income. ............................................                             5
6    Add lines 4 and 5. Enter the total here. ........................................................................................................................ 6
7    Enter on line 7 the amount of the tax credit shown below that applies to the amount on line 6.
   If your filing status is Single and                                            Tax credit per 
   line 6 is:                                                                   qualified exemption is:
   Under $15,000 ...........................................................................................................................$220
   $15,000 and over but under $20,000 ...........................................................................................200
   $20,000 and over but under $25,000 ...........................................................................................170
   $25,000 and over but under $30,000 ...........................................................................................140
   $30,000 and over but under $40,000 ...........................................................................................110
   $40,000 and over .............................................................................................................................0
   If your filing status is Married Filing Jointly, 
   Married Filing Separately, 
   Head of Household, or 
   Qualifying Surviving Spouse, and                                               Tax credit per 
   line 6 is:                                                                   qualified exemption is:
   Under $15,000 ...........................................................................................................................$220
   $15,000 and over but under $20,000 ...........................................................................................200
   $20,000 and over but under $25,000 ...........................................................................................170
   $25,000 and over but under $30,000 ...........................................................................................140
   $30,000 and over but under $40,000 ...........................................................................................110
   $40,000 and over but under $50,000 .............................................................................................90
   $50,000 and over but under $60,000 .............................................................................................70
   $60,000 and over .............................................................................................................................0
                                                                                                                                                                       7
8    Add lines 2 and 3. Enter the total here. ........................................................................................................................ 8
  9  Multiply line 8 by line 7. Enter the result here and on Form N-11, line 28; or Form N-15, line 45. 
   This is your refundable food/excise tax credit. (Whole dollars only) .............................................................................                  9                  00

                                                                                                                                                                       FORM N-311 (REV. 2023)
N311H7V9                                                       ID NO 01

FORM N-311 
(REV. 2023)                                                                                                                                             PAGE 2 
CHANGES YOU SHOULD NOTE                             had no income, and was not the dependent of                    a worksheet to determine your federal adjusted 
                                                    someone else;                                                  gross income.
  Act 163, Session Laws of Hawaii 2023, 
amends the refundable  food/excise tax credit       •  The taxpayer’s dependents; and                                If your federal adjusted gross income (Form 
for taxable years 2023 to 2027 by increasing the    •  The taxpayer’s minor children receiving sup-                N-11,  line 7 or Form  N-15, line 36) is $60,000 
amounts of the tax credit and qualifying federal    port from the Department of Human Services                     or more ($40,000 or more if your filing status is 
adjusted gross income thresholds.                   of the State, social security survivor benefits,               Single), stop here; you cannot take this credit.
                                                    and the like.
GENERAL INSTRUCTIONS                                                                                                 Married filing separately. If you are married 
Purpose of Form                                     Birth or Death of a Qualified                                  filing  separately,  you  must  add  your  spouse’s 
                                                    Exemption                                                      federal adjusted gross income to your own. If the 
  Use  Form  N-311  to  figure  and  claim  the     •  A person who dies during the year may be a                  total is $60,000 or more, you cannot claim this 
refundable  food/excise tax credit under  section   qualified exemption so long as the person was                  credit.
235-55.85, Hawaii Revised Statutes (HRS).           alive and physically present within the State for              Line 2, Qualified Exemptions — On line 2, enter 
Who May Claim This Credit                           more than nine months. If a person who was                     the names of the qualified exemptions. Start with 
                                                    continuously living in Hawaii died after Sep-                  yourself. Enter your spouse’s name if you are mar-
  Each taxpayer who files an individual income      tember 30, 2023, that person could still be a                  ried filing jointly or married filing separately where 
tax return for the taxable year,  including  those  qualifiedyourexemption.spouse is not filing a Hawaii return, had no 
who have no income or no income taxable under                                                                      income, and was not the dependent of someone 
chapter 235, HRS, may claim this credit provided    •  A child who is born during 2023 could be a 
that the taxpayer is not eligible  to  be claimed   qualified exemption if the mother was physi-                   else. Then list your dependents and enter the de-
as a dependent for federal or State income tax      cally present in the State while pregnant with                 pendent’s relationship to you. However, do not list 
purposes by another taxpayer.                       the child and the total days of gestation and life             minor  children  receiving  more  than  half  of  their 
                                                    after birth total more than nine months during                 support from public agencies even though you 
Qualified Exemptions                                the taxable year.                                              may claim them as a dependent. List these minor 
                                                                                                                   children on line 3.
  The refundable food/excise tax credit may be 
claimed for each individual who:                    Credit Requirements                                              If married filing separately, only one spouse 
•  Was physically present in Hawaii for more than   To claim this credit, you must complete and                    may claim the dependents.
  nine months during the taxable year;              attach Form N-311 to your Hawaii  income tax                     Enter the number of qualified persons on line 
•  Is not claimed and is not eligible to be claimed return.                                                        2.
  as a dependent by any taxpayer for federal or     Deadline for Claiming the Credit                               Line 3, Minor Children Receiving Public Sup-
  Hawaii individual income tax purposes; and                                                                       port — On line 3, list your minor children who are 
                                                    If  you  are  a  calendar year taxpayer,  the 
• Was not confined in prison, jail, or a youth cor- deadline to claim the credit, including amended                also qualified exemptions, and who receive more 
  rectional facility for the full taxable year.     claims, is December 31, 2024. If you are a fiscal              than half of their support from the Department of 
                                                    year taxpayer, the deadline  to claim the credit,              Human  Services,  Social  Security  benefits,  and 
For Whom the Credit May Be                          including amended claims, is 12 months after the               other government payments. If you are married 
Claimed                                             close of your taxable year. You cannot claim or                filing separately, only one spouse may claim each 
  A taxpayer filing Form N-11 or Form N-15 may      amend the credit after the deadline.                           child. Enter the number of children here, and on 
claim  the credit for any of the following  people                                                                 the space provided beside Form N-11, line 28; or 
whoSPECIFIC INSTRUCTIONS                                                                                           Form N-15, line 45.                                     are “qualified exemptions” as defined above: 
•  The taxpayer’s self;                             Line  1,  Federal  Adjusted  Gross  Income  —                  Line 7 —  Enter on line 7 the amount of the tax 
•  The taxpayer’s spouse if the taxpayer is mar-    Since the tax credit is based on federal adjusted              credit that applies to the amount on line 6.
  ried filing jointly or married filing separately  gross income, you must complete your federal                   Line 9, Amount of the Credit — Multiply line 8 by 
  where the spouse is not filing a Hawaii return,   return  first.  If  you  are  not  required  to  file  a  fed- line 7. Enter this amount on Form N-11, line 28; or 
                                                    eral income tax return, use federal Form 1040 as               Form N-15, line 45.

                                                                                                                                FORM N-311 (REV. 2023)