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                             STATE OF HAWAII - DEPARTMENT OF TAXATION
                                                                                                                          TAX
    FORM
                           CREDIT FOR EMPLOYMENT OF VOCATIONAL                                                            YEAR
   N-884 
   (REV. 2023)                               REHABILITATION REFERRALS
                                                                                                                          20__
                            Or fiscal year beginning ____________, 20 ___, and ending __________, 20___
                            ATTACH TO FORM N-11, N-15, N-20, N-30, N-35, N-40, OR N-70NP
Name(s) as shown on return                                                                                     Social Security or Federal Employer I.D. Number

Employee name(s)                                                                                                          Qualified first-year
(Attach a schedule if more space is needed.)                    Approved                                                  wages paid this year
                                                                employment                     Employee Social            (not over $6,000
The employer must retain approved employee certification forms. starting date                  Security Number            per employee)

1

2  Total                                                                                                                2                                     qualified first-year wages paid this year ............................................................................................................ 
3  Current year jobs credit—Enter 20% of line 2 here.  You must subtract this amount from the deduction on your 
   return                                                                                                               3                                     for salaries and wages. ................................................................................................................................... 
4  Flow-through                              _                                                  __                                                            jobs credits                                                                                                                                                                  If you are a    Then enter total of current year jobs credit(s) from
   froma  other entitiesPartner           enter appropriate amount from Schedule K-1 (Form N-20)
                           b                                                                                            4                                                 Shareholder   enter appropriate amount from Schedule K-1 (Form N-35) 
                           c  Beneficiary     enter appropriate amount from Schedule K-1 (Form N-40)      
                           d  Patron            Statement from cooperative
5  Total New Credit Claimed — Add lines 3 and 4. Also enter this amount on Schedule CR in Column (a)           } 
   of                                                                                                                   5                                     the appropriate line for this tax credit .................................................................................................................... 
   Note: Pass-through entities, stop here and enter the amount from line 5 on the appropriate  
   lines of your tax return. For Form N-40 filers who are reporting the trust or estate’s share, continue on to line 6.
6  Carryover                                                                                                            6                                     of unused employment of vocational rehabilitation referrals credit from prior years ................................ 
7  Tentative                                                                                                            7                                     total tax credit.  Add lines 5 and 6.   ...........................................................................................................
8  Adjusted Tax Liability                                                                                                                                               (Not to be completed by Form N-20 and N-35 filers) ......................................................... 
   Enter                                                                                                                8                                     your adjusted tax liability from the applicable line of Form N-11, N-15, N-30, N-40 or N-70NP ...................... 
9  If you are claiming other nonrefundable credits, complete the Credit Worksheet in the instructions and enter the 
                                                                                                                        9                                     total here. ................................................................................................................................................................. 
10                                                                                                                      10                                    Line 8 minus line 9.  This represents your remaining tax liability.  If the result is zero or less, enter zero . .............. 
11 Total Credit Applied — Enter the smaller of line 7 or line 10, rounded to the nearest dollar. This is your  
   employment of vocational rehabilitation referrals credit applied for the year. Also, enter this amount on  
   ScheduleColumn (b)                                                                                                   11                                    CRofinthe appropriate line for this tax credit ...................................................................... 
12 Unused Credit to Carryover — Line 7 minus line 11. This represents your current year’s carryover of  
   unused credit. The amount of any unused tax credit may be carried over and used as a credit against  
   your tax liability in subsequent years until exhausted. If this amount is more than zero, also enter it on 
   Schedule                                                                                                             12                                    CR in Column (c) of the appropriate line for this tax credit. ....................................................................... 
  Each employer may be eligible for a 20% nonrefundable vocational referral income tax credit if the requirements of section 235-55.91, HRS, are met.

                                                                                                                          FORM N-884 (REV. 2023)
N884_I 2023A 01 VID01                          ID NO 01

Instructions Form N-884 (REV. 2023)                                                                                                                      Page 2
                                                                                    N-40, enter the amount from line 9c (Employment of Vocational Rehabilitation 
GENERAL INSTRUCTIONS                                                                Referrals  Credit).  If  you  received  a  federal  Form  1099-PATR,  enter  the 
                                                                                    appropriate amount. Also, enter the name and federal employer identification 
PURPOSE OF FORM                                                                     number of any flow-through entity that has passed the credit to you.
Use Form N-884 if you hire new employees who are vocational 
rehabilitation referrals and you elect to claim a credit for the wages paid or      Line 5. — Total New Credit Claimed - This line is the total amount of the credit 
accruedbeingforclaimedtheminduringthetheircurrentfirstyear.yearEnterofthisemployment.amount on Schedule CR, line 26, 
The amount of the tax credit for the taxable year shall be equal to 20% of          in Column (a).
the qualified first-year wages paid to the vocational rehabilitation referrals for  •  Form N-20 filers, enter the amount on line 5 on Form N-20, Schedule K, 
that year. The amount of the qualified first-year wages which may be taken             line 20; skip lines 6 through 12.
into account with respect to any individual shall not exceed $6,000.
This form is also used to report any unused credits carried over from prior         •  Form N-35 filers, enter the amount on line 5 on Form N-35, Schedule K, 
                                                                                       line 16e; skip lines 6 through 12.
years.
S corporations or partnerships qualifying for the Credit for Employment             •  Form N-40 filers, either
of Vocational Rehabilitation Referrals may pass the benefits of this credit            (1)  Enter the distributive share amount on Form N-40, Schedule K-1, 
throughlineto9ctheirforshareholderseachorbeneficiary,partners.OR
The credit shall be claimed against the net income tax liability for the               (2)  Report the trust or estate’s share by continuing to line 6.
taxable year. If this credit exceeds the taxpayer’s income tax liability, it may    •  All others, continue to line 6.
be used as a credit against the taxpayer’s income tax liability in subsequent 
yearsLine 6. — This line is for the carryover of unused credit for employment of                                                                                     until exhausted. 
                                                                                    vocational rehabilitation referrals.
NOTE: No deduction shall be allowed for that portion of the wages or 
salaries paid or incurred for the taxable year that is equal to the current         Line 7. — Add lines 5 and 6. This is your tentative current year or credit for 
year’s portion of the credit claimed. See the instructions for your tax             employment of vocational rehabilitation referrals.
return so you report this adjustment properly.
                                                                                    Line 8. — Adjusted Tax Liability - Enter your adjusted tax liability.
For  purposes  of  this  credit,  see  section  235-55.91,  Hawaii  Revised 
Statutes, for more information relating to “Hiring date”, “Qualified first-year     •  Form N-11 filers, enter the amount from Form N-11, line 34.
wages”, “Qualified wages”,“Vocational rehabilitation referral” •                       FormandN-15“Wages.”filers, enter the amount from Form N-15, line 51.
TIME FOR FILING                                                                     •  Form N-30 filers, enter the amount from Form N-30, line 13.
All claims for this credit, including any amended claims, must be filed on          •  Form N-40 filers, enter the amount from Form N-40, Schedule G, line 3. 
or before the end of the twelfth month following the close of the taxable year      •  Form N-70NP filers, enter the amount from Form N-70NP, line 18
for which the credit may be claimed. Failure to comply with the foregoing           Line 11. — Total Credit Applied - Compare the amounts on lines 7 and 10. 
provisionEntershalltheconstitutesmalleraofwaiverlineof7theorright10,toroundedclaimtothisthecredit.nearest dollar, here and in 
                                                                                    Column (b) on Schedule CR, line 26. This is your maximum credit allowed 
SPECIFIC INSTRUCTIONS                                                               for this taxable year.
Line 1. — Enter employees’ names, starting dates, social security numbers,          Line 12. —  Unused Credit to Carryover - This represents your carryover of 
and  wages  paid  during  the  taxable  year.  The  qualified  first-year  wages    employment of vocational rehabilitation referrals credit which exceed your tax 
may not exceed $6,000 per employee. The employer must retain approved               liability and may be used as a credit against your tax liability in subsequent 
certificationyears forms foruntil the employeesexhausted. listed onIf this linethis for auditamount purposes.                                                                                                       is  more  than  zero,  also  enter  it  on 
                                                                                    Schedule CR, line 26, in Column (c).
Line 2. — Add the total qualified first-year wages paid in the current year.
Line 3. — Compute the credit applicable to the current year by multiplying the                               CREDIT WORKSHEET
amountTax Credit                                                                                                                      Amount                         on line 2 by 20%, and enter the result on line 3. 
                                                                                    a.  Income Taxes Paid to 
You must subtract your current year credit on line 3 from the deduction on             Another State or Foreign 
your tax return for salaries and wages you paid or owe for the current year.           Country ..................
This is true even if you cannot take the full credit this year and must carry       b.  Enterprise Zone Tax Credit ...
part of it forward. See the instructions for your tax return so you report this     c.  Pass-Through Entity 
adjustmentTax Credit ................                                                                                                                                properly. 
Line 4. — If you are claiming your share of the Employment of Vocational            d.  Carryover of the Energy 
                                                                                       Conservation Tax Credit   ....
Rehabilitation Referrals credit from a partnership, S corporation, estate or 
trust,  then  enter  the  amount  here.  If  you  received  a  Schedule  K-1  (Form e.  Add lines a through d. 
                                                                                       Enter the amount here and 
N-20), enter the amount from line 20. If you received a Schedule K-1 (Form             on line 8. .................
N-35), enter the amount from line 16e. If you received a Schedule K-1, (Form