Clear Form
                                                 STATE OF HAWAII — DEPARTMENT OF TAXATION 
    FORM                                 Computation of Tax for Children Under Age 14 Who  
                 
 N-615                                   Have Unearned Income of More than $1,000 
 (REV. 2023)                                         † See Separate Instructions                                                        2023
                                                                                                                                                                                         N615_I 2023A 01 VID01
                                                 † Attach only to the child’s 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.)
Child’s name shown on return                                                                                                                                                          Child’s social security number 

A  Parent’s name (first, initial, last) (Caution:  See Instructions before completing)                                                  B                                             Parent’s social security number 

C  Parent’s filing status (check one): 
     Single         Married filing jointly          Married filing separately          Head of household                              Qualifying surviving spouse

 Part I            Child’s Net Unearned Income
1    Enter the child’s unearned income.  (See Instructions. If this amount is $1,000 or less, stop here;
      do not file this form.) ......................................................................................................................................................  1
2    If the child did not itemize deductions on Form N-11 or Form N-15, enter $1,000.  If the child  
    itemized deductions, see Instructions. ..........................................................................................................................                 2
3    Line 1 minus line 2.  (If zero or less, stop here; do not complete the rest of this form  
    but do attach it to the child’s return.) .............................................................................................................................            3
4    Enter the child’s taxable income (from Form N-11, line 26 or Form N-15, line 43) ......................................................                                          4
5    Enter the smaller of line 3 or line 4. (If zero, stop here; do not complete the rest of this form but do attach
      it to the child’s return.). .............................................................................................................................................. †    5
 Part II           Tentative Tax Based on the Tax Rate of the Parent
6    Enter the parent’s taxable income (from Form N-11, line 26 or Form N-15, line 43).  
    If zero or less, enter zero. ..............................................................................................................................................       6
7    Enter the total, if any, from Forms N-615, line 5, of all other children of the parent named above. 
    (Do not include the amount from line 5 above.) ............................................................................................................                       7
8    Add lines 5, 6, and 7. .....................................................................................................................................................     8
9    Enter the tax on the amount on line 8 based on the parent’s filing status above. See Instructions.  Check if from  
       Tax Table,     Tax Rate Schedule,     Capital Gains Tax Worksheet in the Instructions for Form N-11 or  
    Form N-15,     Form N-168 ........................................................................................................................................               9
10    Enter the parent’s tax (from Form N-11, line 27 or Form N-15, line 44).
    Do not include any tax from Form N-152 or Form N-814. Check if from    Tax Table,     Tax Rate Schedule, 
       Capital Gains Tax Worksheet in the Instructions for Form N-11 or Form N-15,     Form N-168 .........................                                                         10
11    Line 9 minus line 10.  Enter the result.  (If line 7 is blank, also enter this amount on line 13 and go to Part III.) ..........                                                11
12 a  Add lines 5 and 7.. ......................................................................................................... 12a
  b  Divide line 5 by line 12a.  Enter the result as a decimal (rounded to at least three places). .........................................                                          12b
13    Multiply line 11 by line 12b.. ...................................................................................................................................... †         13
 Part III          Child’s Tax — If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16.
14    Line 4 minus line 5. .......................................................................................................  14
15    Enter the tax on the amount on line 14 based on the child’s filing status. See Instructions.  Check if from   
       Tax Table,      Tax Rate Schedule,            Form N-168, 
       Capital Gains Tax Worksheet in the Instructions for Form N-11 or Form N-15 ......................................................                                             15
16    Add lines 13 and 15.. .....................................................................................................................................................     16
17    Enter the tax on the amount on line 4 based on the child’s filing status. See Instructions.  Check if from   
       Tax Table,    Tax Rate Schedule,      Form N-168, 
       Capital Gains Tax Worksheet in the Instructions for Form N-11 or Form N-15 ......................................................                                             17
18    Enter the larger of line 16 or line 17 here and on the child’s Form N-11, line 27 or Form N-15, line 44.   
    (Whole dollars only) Be sure to indicate that tax from Form N-615 is included. ........................................................ †                                         18                             00
                                                                                                                                                                                  Form N-615 (REV. 2023)

                                                             ID NO 01