Hawaii Income Tax Forms and Hawaii Income Tax Rate Information

By | December 21, 2015

Hawaii Income Tax E-File Information

N-11, N-13 and N-15 available. More information available at www.hawaii.gov/tax.


Who must file Hawaii Income taxes?

Every individual doing business in Hawaii during the taxable year, whether or not any taxable income is derived from that business, and any individual receiving gross income over the following amounts: $3,344 for married filing separate; $3,344 for single filers; $4,356 for head of household; $5,544 for qualifying widow(er)s; and $6,688 for married filing jointly is subject to taxation under Hawaii income tax law. (Note – there are different amounts for individuals age 65 and older.) For non-residents the filing threshold is multiplied by the ratio of HI AGI to the total AGI from all sources. There is no separate e-Form.

Who is a Hawaii Tax Resident?

Follows general residency rules with the addition that physical presence in Hawaii for more than 200 days during a tax year creates a rebuttable presumption that the person is a Hawaii resident.


What are Hawaii Income Tax Forms?

Residents file N-11, or N-13. Part-Year and Nonresidents file N-15. Forms and supporting documentation should be retained for 6 years to support an audit. There exists a 6 year statute of limitation for substantial tax violations.


Hawaii Income Tax Deductions and Hawaii Income Exclusions

May itemize or take standard deductions, which are as follows: Single or Married filing separately, $2,200; Married filing jointly, or Qualifying widow(er), $4,400; Head of Household, $3,212. For nonresidents the standard deduction is multiplied by the ratio of Hawaii AGI to total AGI from all sources.


May exclude social security income and certain retirement income (see Retirement Income below) and interest on federal obligations, including U.S. Savings Bonds.

May exclude certain retirement pay from income, such as government and employer-funded pensions.


How does Hawaii tax Capital Gains?

Taxed as ordinary income, though high income people (taxable income over $48,000 / $24,000 for Single and Married Filing Separately / $36,000 for Head of Household) may be able to use a more favorable rate– see Capital Gains Worksheet in instruction booklet for Form N-11or Form N-15. For N-11 Forms and Instructions see http://files.hawaii.gov/tax/forms/2014/n11ins.pdf


What is the deadline to file Hawaii income taxes?

Form N-11, Individual Income Tax Return (Resident Filing Federal Return), is due on or before April 20, 2014. Hawaii will not accept Federal extension forms. The Hawaii extension forms must be used.


Important Reminders for 2014

• If you are unable to file by April 20, 2015, you are granted an automatic 6-month extension of time to file Form N-11, Form N-13, and Form N-15 without filing Form N-101A (or any other form) unless an additional tax payment must be made. The extension of time to file is NOT an extension of time for payment of tax. You must file Form N-101A if you are making a payment. You may not use federal Form 4868 instead of Form N-101A.

• Please complete all required entries on your tax return and make sure all required forms and statements are attached. Failure to do so may result in a notice of adjustment being sent to you and you may be required to file an amended tax

return to correct missing entries or provide missing forms or statements.

• If you are married and filing separate returns, the refund from your spouse’s return cannot be applied to your liability.


Hawaii Income Tax Contact Information

Hawai’i Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259

General Information:  (808) 587-4242  

                                    (800) 222-3229

Web site: Department of Taxation


Electronic Filing: Efile

Status of Refund: Refund Status