N-11 — Hawaii Resident Individual Income Tax Return (Instructions / master booklet)

# Clear Form

2024 N-11
STATE OF HAWAII - DEPARTMENT OF TAXATION

# E-ﬁ le Form N-11!

E-ﬁ le Form N-11 through Hawaii
Tax Online, the Department's website. For more information, go to hitax.hawaii.gov or E-ﬁ le Form N-11 and federal Form 1040 using approved tax preparation software or authorized tax professionals. For more information, go to tax.hawaii.gov For more information, see page 23 of the Instructions.

DUE DATE: APRIL 21, 2025
Make your check payable to the
"Hawaii State Tax Collector"
Permit No. 481
Honolulu, Hawaii
PAID
U.S. Postage
PRSRT STD

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 Hawai'i in a consistent, uniform, and fair manner. To help us with this commitment, we welcome your feedback to assist our eﬀ ort 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.Oﬃ ce@hawaii.gov.
II. Electronic Filing and Paying Advances Are Being Made
Each year, thousands of individuals ﬁ le and pay their taxes electronically. Hawai'i Tax Online is the convenient and secure way to e-ﬁ le state tax returns, make payments, manage your accounts, and conduct other common transactions online. Filing taxes and making debit payments is free. Visit Hawai'i Tax Online at hitax.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.
III. We are Here to Assist You
Form N-11, Individual Income Tax Return (Resident Form), is due on or before April 21, 2025. 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 oﬃ ces 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
Hawai'i - Hilo 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321
Hawai'i - Kona 82-6130 Mamalahoa Hwy, #8, Captain Cook, HI 96704 Phone: 808-323-4597 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 return information in front of you. Keeping a copy will also help you in preparing the following year's tax return.
Thank you for your cooperation in allowing us to better service Hawai'i's taxpayers.
GARY S. SUGANUMA
Director of Taxation
Honolulu, Hawaii 96811-3559
P.O. Box 3559
Department of Taxation
State of Hawaii

# Changes to Note

Hawaii conforms the income tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2023, and applies to taxable years beginning after December 31, 2023. (Act 75, SLH 2024)
For the 2024 taxable year beginning after December 31, 2023, the individual income tax standard deduction amounts were increased for the following ﬁ ling statuses: Single or Married Filing Separate to $4,400, Head of Household to $6,424, and Married Filing Jointly or Qualiﬁ ed Surviving Spouse to $8,800. (Act 45, SLH 2024)
The Pass-Through Entity (PTE) tax credit has been amended for taxable years beginning after December 31, 2023. The PTE tax credit allows partnerships and S corporations to annually elect to pay Hawaii income tax at the entity level. Qualiﬁ ed members of an electing PTE may claim a nonrefundable income tax credit for their pro rata share of PTE taxes paid by the entity and any excess of the credit over liability may be used as a credit against the member's net income tax liability in subsequent years until exhausted. (Act 50, SLH 2024)
The tax credit for research activities has been amended by (1) repealing the provision that made references to the base amount in the Internal Revenue Code inapplicable to the tax credit for research activities and allowed the credits for all qualiﬁ ed research expenses to be taken without regard to previous years' expenses; (2) narrowing the qualifying criterion for credit to applicants who are small businesses registered in the State; and (3) extending the sunset date of the credit to December 31, 2029. Eﬀ ective for taxable years beginning after December 31, 2023. (Act 139, SLH 2024)
The motion picture, digital media, and ﬁ lm production income tax credit (ﬁ lm credit) has been amended by (1) requiring productions to provide evidence of reasonable eﬀ orts to comply with all applicable requirements to qualify for the ﬁ lm credit; (2) requiring taxpayers to be given notice of and an opportunity to cure requirements for the ﬁ lm credit within 30 days of receiving the notice. This act shall take eﬀ ect on January 1, 2025. (Act 169, SLH 2024)
Taxpayers may exclude up to $8,082 of their military reserve or Hawaii National Guard duty pay from their income, eﬀ ective for taxable years beginning after December 31, 2023. (Act 197, SLH 2004)

# Important Reminders

File and Pay on Time

Please ﬁ le your return and pay your taxes by April 21, 2025.
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 insuﬃ cient 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 ﬁ le by April 21, 2025, you are granted an automatic 6-month extension of time to ﬁ le your return through October 20, 2025. You do not have to ﬁ le a form to request an extension. The extension of time to ﬁ le is not an extension of time for payment of tax.

(1) If you are due a refund, just ﬁ le your return by October 20, 2025.
(2) If you have a balance due, you must pay your taxes in full by April 21, 2025. 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 ﬁ ling status box.
(3) Complete all required entries on your return. The following lines must be ﬁ lled 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 ﬁ ling 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 ﬁ led.
If your spouse is an alien and was issued an ITIN by the IRS, enter your spouse's ITIN.
If you are married and ﬁ ling 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.

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 Certiﬁ cate … HW-4 … No
W-10 … Dependent Care Provider's Identiﬁ cation and Certiﬁ cation … 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 … Proﬁ t 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 … Proﬁ t 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 Proﬁ t-Sharing Plans, IRAs, 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 Proﬁ t … None … Yes 5329 … Additional Taxes on Qualiﬁ ed 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 ﬁ ling the 2024 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.

# Scannable Forms

Form N-11 and Schedule CR are designed for electronic scanning that permits faster processing with fewer errors. To avoid delays:

Print amounts only on those lines that are applicable.
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, print your numbers inside the boxes like this:

1234567890X

Do NOT print outside the boxes.
Fill in ovals completely. Do not  or  the ovals.
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 used to designate cents.
Do NOT use dollar signs, slashes, dashes, or parentheses in the boxes.
Do NOT photocopy this form.
Please use a color printer and print in color.

# Same-Sex Marriage

On August 29, 2013, the U.S. Department of Treasury and Internal Revenue Service ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. See IRS Revenue Ruling 2013-17 for more information.
Eﬀ ective December 2, 2013, Hawaii recognizes marriages between individuals of the same sex. As it relates to taxation, all same-sex couples that are legally married in Hawaii or any other jurisdiction where such marriages are valid are married for all tax purposes, including Hawaii income tax purposes.

# Civil Unions

Eﬀ ective January 1, 2012, civil unions are recognized in Hawaii. Civil unions entered into in a jurisdiction other than Hawaii are also recognized, provided that the relationship meets Hawaii's eligibility requirements, has been entered into in accordance with the laws of the other jurisdiction, and can be documented.
The Internal Revenue Code (IRC) provisions referred to in Hawaii's Income Tax Law that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply to partners in a civil union with the same force and eﬀ ect as if they were "husband and wife," "spouses," or other terms that describe persons in a legal marital relationship. Accordingly, references to "married" and "spouse" are also references to "in a civil union" and "civil union partner," respectively.
The federal government does not recognize civil unions as married individuals for federal income tax purposes.
The income reported for federal and for Hawaii income tax purposes may diﬀ er, depending on the situation, as civil union couples do not have the same tax ﬁ ling status options as married couples have in Hawaii. For example, certain employee beneﬁ ts that are tax-exempt when pro-Form N-11 -General Instructions vided to married couples and the children of married couples may be taxable federally when they are provided for civil union partners and their children, unless the civil union partner or their children qualify as dependents under IRC section 152.

# Who Must File

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 that business.

"Doing business" includes all activities engaged in or caused to be engaged in with the object of gain or economic beneﬁ t, direct or indirect, except personal services performed as an employee under the direction and control of an employer.
For example, every person receiving rents from property owned in Hawaii is "doing business" and must ﬁ le a return whether or not the person's expenses exceed the gross rental income.

Every individual receiving more than the following amounts of gross income subject to taxation under Hawaii Income Tax Law, including amounts received as salaries and wages for services rendered by an employee to an employer, must ﬁ le a return:

For Individuals Under Age 65
Filing Status Gross Income of
Married ﬁ ling separately $5,544
Single $5,544
Head of household $7,568
Qualifying surviving spouse $9,944
Married ﬁ ling jointly $11,088
For Individuals Age 65 or older
Filing Status Gross Income of
Married ﬁ ling separately $6,688
Single $6,688
Head of household $8,712
Qualifying surviving spouse $11,088
Married ﬁ ling jointly, one is 65 or older $12,232
Married ﬁ ling jointly, both are 65 or older $13,376
These threshold amounts will be higher for persons who are blind, deaf, or totally disabled, and who have completed and ﬁ led a certiﬁ cation with the Department of Taxation (Department) of their disability on Form N-172 before ﬁ ling their income tax return.
For individuals who can be claimed as dependents on the tax return of another taxpayer, the threshold amount is the amount of the dependents' standard deduction.
For nonresident aliens, the threshold amount is
$1,144 for individuals under 65, and $2,288 for individuals 65 or older.
For nonresident individuals, the threshold amounts stated above must be multiplied by the ratio of Hawaii adjusted gross income to total adjusted gross income from all sources to determine whether the individual must ﬁ le a return.

Children who receive unearned income during the taxable year and have not attained the age of 14 years before the end of the taxable year must ﬁ le their own returns to report their income unless their parent or parents report that income.

However, the Department will, administratively, not require the ﬁ ling of a State income tax return if the child's total earned and/or unearned income for the taxable year is $500 or less and the application of the standard deduction amount results in no taxable income for the child. Children who must ﬁ le a return may need to ﬁ le Form N-615, Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000. Parents may report income of their children by ﬁ ling Form N-814, Parent's Election to Report Child's Interest and Dividends.

If you need to report additional tax from Form N-2,

Distribution from an Individual Housing Account; Form
N-103, Sale of Your Home; Form N-152, Tax on Lump-
Sum Distributions; Form N-312, Recapture of Capital
Goods Excise Tax Credit; Form N-325, Recapture of
Historic Preservation Income Tax Credit; Form N-338,
Recapture of Tax Credit for Flood Victims; Form N-344,
Recapture of Important Agricultural Land Qualiﬁ ed
Agricultural Cost Tax Credit; Form N-348, Recapture of Capital Infrastructure Tax Credit; Form N-405, Tax on Accumulation Distribution of Trusts; Form N-586, Recapture 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 Should File

Even if you do not have to ﬁ le, you should ﬁ le to get a refund if too much income tax was withheld from your pay. Also, if you are eligible for refundable credits, you need to ﬁ le a return to claim the credits.

# Resident

A resident is taxed on income from all sources.
A resident must ﬁ le an Individual Income Tax Return-Resident (Form 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 other than a temporary or transitory purpose.
An individual domiciled outside Hawaii is presumed to be a resident if he or she spends more than 200 days in Hawaii during the taxable year. This presumption may be overcome by evidence satisfactory to the Department that the individual maintained a permanent place of abode outside the State and was in the State for a temporary or transitory purpose. No person shall be deemed to have gained or lost a 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 navigation, or while a student at any institution of learning. See Tax Information Release No. 97-1, "Determination of Residence Status."

# Nonresident

A Hawaii nonresident is an individual who is in Hawaii for a temporary or transient purpose, and whose permanent domicile is not Hawaii.
A nonresident must ﬁ le an Individual Income Tax
Return-Nonresident and Part-Year Resident (Form
N-15), if required to do so. A nonresident will be taxed on income from Hawaii sources only.
A nonresident married to a Hawaii resident may choose to ﬁ le a joint return 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 Married Filing Joint Return on page 7.

# Part-Year Resident

A part-year resident is an individual who was a Hawaii resident for part of the year, and who was a nonresident during the other part of the year. This includes those who moved to Hawaii during the year and those who moved away from Hawaii during the year.
A part-year resident must ﬁ le an Individual Income
Tax Return-Nonresident and Part-Year Resident
(Form N-15), if required to do so. A part-year resident will be taxed on all income from all sources during the period of residency, and on income from Hawaii sources only during the period of nonresidency.

# Domicile Deﬁ ned

The term "domicile" means the place where an individual has a true, ﬁ xed, permanent home and principal establishment, and to which place the individual has, whenever absent, the intention of returning. It is the place in which an individual has voluntarily ﬁ xed the habitation of himself or herself and family, not for a mere special or temporary purpose, but with the present intention of making a permanent home. Three things are necessary to create a new domicile: ﬁ rst, abandonment of the old domicile; second, the intent to establish a new domicile; and third, actual physical presence in the new domicile. Once a domicile is established, the intent to abandon it is not itself suﬃ cient to create a new domicile; a new domicile must be shown.
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 resident for income tax purposes, even though you have been in Hawaii for more than 200 days in 2024.
File a resident return with your home state, and ﬁ le a
Hawaii nonresident and part-year resident return
(Form N-15) to report your Hawaii income.

# Examples

Example 1-A Hawaii resident who enlists in the military normally will remain a Hawaii resident regardless of the length of absence from Hawaii while stationed outside of Hawaii.
Example 2-A Hawaii resident working in a foreign country will remain a Hawaii resident unless permanent resident status is granted by the foreign country.
Example 3-Foreign students who are granted entry into the United States on "F" visas are nonresidents for Hawaii tax purposes. Researchers and faculty members who are granted entry into the United States on "H," "J," or "Q" visas, and who have been in Hawaii for more than 200 days during the taxable year may be considered Hawaii residents.
Example 4-Spouses of those in the military service do not become Hawaii residents if their principal reason for moving to Hawaii was the transfer of the 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 station or leaves the service.
Example 5-A Hawaii resident who marries a nonresident will remain a Hawaii resident unless the three requirements for changing his or her domicile are also met. (Refer to "Domicile Deﬁ ned" on this page.) This situation applies in reverse to a nonresident who marries a resident. A person's residence status will not change just because of marriage.
For more information, see Tax Information Release
No. 90-3, "Income Taxation and Eligibility for Credits of an Individual Taxpayer Whose Status Changes from Resident to Nonresident or from Nonresident to Resident," Tax Information Release No. 90-10, "Clariﬁ cation of Taxation and the Eligibility for Personal Exemptions and Credits of Residents and Nonresidents in the
Military and Spouses and Dependents of Persons in the
Military," Tax Information Release No. 97-1, "Determination of Residence Status," Tax Information Release
No. 2010-01, "Military Spouses Residency Relief Act
("MSRRA")," and Department of Taxation Announcement No. 2019-01, "Military Spouses Residency Relief
Act; Amendments to the Servicemembers Civil Relief
Act enacted December 31, 2018; Tax Information Release No. 2010-01."

# Which Form to File

You MUST use Form N-11 if:

You were a resident for the full year, or, if married ﬁ ling jointly, either spouse was a resident for the full year (however, the nonresident spouse would be taxed on their worldwide income for the full year).

You MUST use Form N-15 if:

You were a nonresident for the full year, or, if married ﬁ ling jointly, both spouses were nonresidents for the full year.
You are taking up residence in Hawaii during the tax year. (Part-year resident).
You are giving up residence in Hawaii during the tax year. (Part-year resident).

# When to File

Note: If any due date falls on a Saturday, Sunday, or legal holiday, use the next regular workday as the due date.
You should ﬁ le as soon as you can after January 1, but not later than April 21, 2025. If you are a ﬁ scal year taxpayer, the prescribed due date of the income tax return is the 20th day of the fourth month following the close of the ﬁ scal year. If you ﬁ le late, you may have to pay penalties and interest if you owe taxes on your return.
Please see the instructions for Penalties and Interest on page 25.
If you are unable to ﬁ le your Hawaii tax return by
April 21, 2025, you are automatically granted a ൦-month extension without the need to ﬁ le anything with the Department unless an additional tax payment must be made. As long as the following conditions are met, you are deemed to have made an application for the 6-month extension to ﬁ le an income tax return on the prescribed due date:

On or before April 21, 2025, 100% of the properly estimated tax liability is paid;
The tax return is ﬁ led on or before the expiration of the 6-month extension period;
The tax return is accompanied by full payment of any tax not already paid; and
A court has not ordered you to ﬁ le the tax return on or before the prescribed due date.

Properly estimated tax liability means you made a bona ﬁ de and reasonable attempt to locate and gather all of the necessary information to make a proper estimate of tax liability for the taxable year.
If you must make an additional payment of tax on or before April 21, 2025 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, ﬁ le Form N-200V with your payment. Federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, may not be used in lieu of Form N-200V. The extension of time to ﬁ le is not an extension of time for payment of tax.
Under Hawaii Income Tax Law, certain tax credits must be claimed within 12 months from the close of the tax year.
You may use the below worksheet to determine the amount of your income tax balance due.

Amount of income tax you expect to owe for the taxable year. If you do not expect to owe tax, do not complete this worksheet …
Hawaii income tax withheld …
Current year's estimated tax payments (include prior year's overpayment allowed as a credit) …
Other payments and tax credits …
Total (add lines 2, 3, and 4) …
Income tax balance due

(line 1 minus line 5) …
You must pay the amount shown on line 6.
Form N-200V can be ﬁ led and payment made electronically through the State's Internet portal at hitax.hawaii.gov. For more information on available electronic services, see tax.hawaii.gov/eservices/.
The oﬃ cial U.S. Post Oﬃ ce cancellation mark will be considered primary evidence of the date of ﬁ ling of tax documents and payments. If you want to keep evidence that you mailed your return on time, ask your Post Of- ﬁ ce for a Certiﬁ cate of Mailing. It is NOT necessary to get a certiﬁ ed or registered mail return receipt.
Hawaii has adopted the IRC provision to allow documents and payments delivered by a designated private delivery service to qualify for the "timely mailing treated as timely ﬁ ling/paying rule." The Department will conform to the Internal Revenue Service listing of designated private delivery service and type of delivery services qualifying under this provision. Timely ﬁ ling of mail which does not bear the U.S. Post Oﬃ ce cancellation mark or the date recorded or marked by the designated delivery service will be determined by reference to other competent evidence. The private delivery service can tell you how to get written proof of the mailing date.

# Where to File

If you are enclosing a check or money order with your tax return, mail your return with payment to:
Attn: Payment Section
P. O. Box 1530
Honolulu, Hawaii 96806-1530
If you are NOT enclosing a check or money order with your tax return, mail your return to:
P. O. Box 3559
Honolulu, Hawaii 96811-3559

# Information

Taxpayer Services Branch
Website: tax.hawaii.gov
Telephone:
808-587-4242
Toll-Free: 1-800-222-3229
Telephone for the hearing impaired:
808-587-1418
Toll-Free: 1-800-887-8974

# Death of Taxpayer

Did the taxpayer die before ﬁ ling a return for 2024? If so, the taxpayer's spouse or personal representative may have to ﬁ le a return and sign it for the person who died (decedent) if the decedent was required to ﬁ le a return.
A personal representative can be an executor, administrator, or anyone who is in charge of the taxpayer's property.
If the decedent did not have to ﬁ le a return but either had State income tax withheld, made estimated tax payments, or is eligible for various tax credits, a return must be ﬁ led to get a refund.
If your spouse died in 2024 and you did not remarry in 2024, or if your spouse died in 2025 before ﬁ ling a return for 2024, you may still ﬁ le a joint return for the 2024 tax year.
If a return is ﬁ led for a deceased taxpayer, including a joint return with a surviving spouse, the Deceased oval must be ﬁ lled in and the date of death must be written in the boxes provided.
Generally, the personal representative or other responsible individual must 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 be completed and attached to the return to ensure that the refund check will be issued in the name of the surviving spouse, personal representative, or other responsible individual instead of in the decedent's name.
A personal representative or other individual may be required to attach other documents such as the death certiﬁ cate. See Form N-110 for further information.
Exception for joint returns ﬁ led by surviving spouse. If a joint return is being ﬁ led by the decedent and the decedent's surviving spouse, the surviving spouse should enter the decedent's name, social security number, and 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," on the spouse's signature line, and then the surviving spouse should sign his or her name on the primary taxpayer's signature line. If a refund is being claimed on the return, Form N-110 is not required. The refund check will be issued to the surviving spouse.

# Filing a Final Return

If you are giving up your Hawaii residency at the end of the year, write the words "FINAL RETURN" on the top middle of the return.

# Estimated Tax Payments

Purpose. You must pay income taxes as you earn income during the year, either through withholding or by making estimated tax payments. You may have 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.
Who Must Make Estimated Tax Payments? In most cases, you must pay estimated tax for the current year if both of the following apply: (1) You expect to owe at least $500 in tax for the current year, after subtracting your withholding and credits. (2) You expect your withholding and credits to be less than the smaller of: 60% of the tax to be shown on your current year tax return, or 100% of the tax shown on your tax return for the preceding year. Your tax return for the preceding year must cover all 12 months. If in the preceding year you did not ﬁ le a tax return or that return did not cover all 12 months, the 100% of the tax shown on your tax return for the preceding year does not apply.
Exceptions. You do not have to pay estimated tax for the current year if:

Your estimated tax liability (after taking into account all taxes withheld or collected at the source) for the taxable year is less than $500; or
You meet all of the following conditions: (1) You were a full-year Hawaii resident in the preceding year, nonresidents or part-year residents in the preceding year do not qualify for this exception, (2) You had no tax liability for the preceding year, and (3) Your tax year covered a 12-month period. You had no tax liability for the preceding year if your total tax was zero or you were not required to ﬁ le an income tax return.

Due Dates for Estimated Tax Payments. You can pay all of your estimated tax by April 20, 2025, or in four equal amounts by April 20, 2025, June 20, 2025 September 20, 2025, and January 20, 2026. Each payment must be submitted with Form N-200V, Individual Income Tax Payment Voucher. Form N-200V can be ﬁ led and payment made electronically through the State's Internet portal at hitax.hawaii.gov. For more information on available electronic services, see tax. hawaii.gov/eservices/.
Penalties. You may be charged a penalty (interest on the underpayment of estimated tax) if you do not pay enough tax through withholding and estimated tax payments, or if your estimated tax payments are late. See Penalties and Interest on page 25.
For more information, see Tax Facts 2019-03, "Estimated Income Tax for Individuals."

# (EFT)

Section 231-9.9, Hawaii Revised Statutes (HRS), authorizes the Department to require those taxpayers whose tax liability exceeds $100,000 during the past year to pay the tax by EFT instead of by check. A penalty of 2% of the total tax will be assessed if you are required to make payments by EFT but fail to timely do so. If an EFT payment is dishonored, a $25 service fee will be assessed. For more information on paying taxes by EFT, see tax.hawaii.gov/eservices/ and Tax Information Release No. 95-6, "Questions and Answers on Paying Taxes by Electronic-Funds Transfer" and Tax Information Release No. 99-1, "Filing of Tax Returns
Required by Taxpayers Who Pay Taxes by Electronic
Funds Transfer (EFT)."

# Multistate Tax Compact Act

Any taxpayer, other than a corporation acting as a business entity in more than one state, who is required by Hawaii Income Tax Law to ﬁ le a return and whose only activities in the State consist of sales and who does not own or rent real estate or tangible personal property and whose annual gross sales in or into the State during the tax year are not in excess of $100,000, may elect to report and pay a tax of .5 percent of such annual gross sales. Taxpayers who elect the foregoing shall ﬁ le Form N-310 in lieu of Form N-11.

# Nonresident Aliens

In certain situations, a taxpayer may be considered a nonresident alien for federal income tax purposes and a resident for Hawaii income tax purposes. In these situations, the special rules applicable to individuals who are considered nonresident aliens for federal income tax purposes will apply when the individual ﬁ les a Hawaii resident income tax return. See Tax Information Release
No. 97-1, "Determination of Residence Status."

# Return

These instructions consist of 12 steps. You should complete the ﬁ rst 3 steps that follow BEFORE you begin to ﬁ ll in your return.
Steps 4 and 5, ﬁ lling in the return through line 6e, begin on page 7 and end on page 10. Step 6, ﬁ lling in the rest of the return, is on page 10. The Line-By-Line Instructions for Form N-11 begin on page 11 and end on page 24.
Finally, steps 7 through 12 begin on page 25. These are the steps you should take after your Form N-11, and other schedules and forms you need, are ﬁ lled in.
If you follow these steps and read the Line-By-Line
Instructions, we feel you can ﬁ ll in your return quickly and accurately. If you have any questions, call our Taxpayer Services staﬀ .

# Step 1

Get all of your income records together.
These include any Forms HW-2 and federal Forms
W-2 or 1099 that you received. If you don't receive a
Form HW-2 or federal Form W-2 by January 31, or if the one you get isn't correct, please contact your employer as soon as possible. Only your employer can give you a Form HW-2 or federal Form W-2, or correct it. If you cannot get a Form HW-2 or federal Form W-2 by February 15, please contact our Taxpayer Services staﬀ .
If you have someone prepare your return for you, make sure that person has all your income and expense records so he or she can ﬁ ll in your return correctly.
Remember, even if someone else prepares your return incorrectly, YOU are still responsible.

# Step 2

If you plan to claim tax credits or itemize deductions, get the information and expense records you need.
These instructions tell you what credits and deductions you can claim. Some of the records you may need are:

Medical and dental payment records.
Real estate and income tax receipts.
Interest payment records for a home mortgage.
Receipts for charitable contributions.

# Step 3

Get all forms, instructions, and publications you need.
All forms, instructions, and publications you need are available on the Internet. You may also pick them up at any district tax oﬃ ce or request that they be mailed to you. Please allow approximately 10 days for the mailing of the tax forms. See page 6 for Department's website address and phone number.

# Step 4

Fill in the oval(s) if you are ﬁ ling an amended return.
If you are ﬁ ling an amended return, ﬁ ll in the amended return oval at the top of Form N-11.
If you are ﬁ ling an amended return due to a farming net operating loss carryback, also ﬁ ll in the NOL Carryback oval.
If you are ﬁ ling an amended return due to an IRS adjustment, also ﬁ ll in the IRS Adjustment oval.
See page 23 of the instructions for more information.

# Step 5

Fill in your tax year, ﬁ rst time ﬁ ler oval, name, address, social security number, ﬁ ling status, and exemptions.

# Tax Year, First Time Filer

If you are ﬁ ling your return on a ﬁ scal year basis, you must ﬁ ll in the dates that your ﬁ scal year begins and ends.
If you are ﬁ ling a tax return for the ﬁ rst time, ﬁ ll in the
"First Time Filer" oval at the top of Form N-11.

# Name

Write your name, and your spouse's name if you are married and ﬁ ling a joint return, in the space provided and at the top of Form N-11, pages 2, 3, and 4. You must use your legal name. Nicknames are not permitted. If you have changed your name because of marriage, divorce, etc., make sure you immediately notify the Social Security Administration so that the name on your tax return is the same as the name on the social security records. If these names do not match, your refund may be delayed.
If you ﬁ le joint returns, write the names in the same order every year. If you are ﬁ ling as the surviving spouse, see Death of Taxpayer on page 6 for more information on joint returns ﬁ led by a surviving spouse.
Write any descriptions (e.g., Jr., III, etc.) in the space provided for the suﬃ x.
You must also write the ﬁ rst four letters of your last name in the boxes provided. If you are married, you must also write the ﬁ rst four letters of your spouse's last name in the boxes provided whether joint or separate returns are ﬁ led.

# Address

Write your current mailing address in the space provided. If you receive your mail "in care of" someone else (i.e., your mail is sent to an address belonging to someone other than yourself), ﬁ ll in that person's name in the space provided.
If your address is outside the United States or its possessions or territories, enter the city in the space provided for "City, town or post oﬃ ce," and enter the postal code in the space provided for "Postal/ZIP code." Enter the province and/or state, and the name of the country in the space provided. Do not abbreviate the country name.
If your mailing address has changed, you must notify the Department of the 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 prevent your address from being updated, any refund due to you from being delivered (the U.S.
Postal Service is not permitted to forward your State refund check), and delay important notices or correspondence to you regarding your return.

# Filing Status

More than one ﬁ ling status may apply to you. Choose the one that will give you the lowest tax. Your ﬁ ling status may or may not be the same as your federal ﬁ ling status. For example, the federal government recognizes same-sex marriages but not civil unions, while Hawaii recognizes both same-sex marriages and civil unions.
For Hawaii purposes, civil union couples have the same tax status options as married couples.
Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only one oval.

# Single

Note: Civil union couples may not choose "single" as their ﬁ ling status.
You can ﬁ ll in oval 1 if any of the following was true on December 31, 2024.

You were never married.
You were legally separated according to your state's law under a decree of divorce or separate maintenance. But if, at the end of 2024, your divorce was not ﬁ nal (an interlocutory decree), you are considered married and cannot ﬁ ll in oval 1.
You were widowed before January 1, 2024, and did not remarry before the end of 2024. If you have a child, you may be able to use the qualifying surviving spouse ﬁ ling status. See Qualifying Surviving Spouse on page 8.

If you are unmarried and provide a home for certain other persons, you may be able to ﬁ le as Head of Household. See Head of Household on page 8.

# Married Filing Joint Return

Note: For purposes of ﬁ ling a joint return, common law marriages are not recognized under Hawaii law unless they began in a state which permits common law marriages.
You can ﬁ ll in oval 2 if any of the following apply.

You were married at the end of 2024, even if you did not live with your spouse at the end of 2024.
Your spouse died in 2024 and you did not remarry in 2024.
You were married at the end of 2024, and your spouse died in 2025 before ﬁ ling a 2024 return.

If you are married and ﬁ le a joint return, both you and your spouse must report all of your income, exemptions, deductions, and credits on your joint return. You can ﬁ le a joint return even if only one of you had income or if you did not live together all year. However, both of you must sign the return.
If you ﬁ le a joint return, both you and your spouse are generally responsible for the tax, interest, and penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to.
If you and your spouse ﬁ le a joint return for the year and later decide to ﬁ le separately, both you and your spouse MUST ﬁ le amended returns on or before the due date of the original return (April 20). You may not change your ﬁ ling status from married ﬁ ling jointly to married ﬁ ling separately after that date.
If your spouse died in 2024 or in 2025 before ﬁ ling a return for 2024, see Death of Taxpayer on page 6.

Special Rule for Nonresidents or Part-Year Residents

Who File a Joint Return With a Hawaii Resident on
Form N-11. If at the end of the taxable year you were a nonresident (but you were a U.S. resident) or a part-year resident who is married to a full-year Hawaii resident, you may choose to ﬁ le a joint return with your resident spouse. By ﬁ ling a joint return, however, you and your spouse will be taxed on your combined worldwide income for the entire year.

Special Rule for Nonresidents or Part-Year Residents

Who File a Joint Return With a Part-Year Resident on
Form N-15. If at the end of the taxable year you were a nonresident (but you were a U.S. resident) or a part-year resident who is married to a part-year resident, you may choose to ﬁ le a joint return with your part-year resident spouse. By ﬁ ling a joint return, you and your spouse will be taxed on your combined worldwide income for the period in which the part-year resident is a Hawaii resident.

# Special Rule for Nonresident Aliens and Dual-Status

Aliens. Generally, a married couple cannot ﬁ le a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2024, you can elect to be treated as a resident alien and ﬁ le a joint federal return. See federal Publication 519 for details. If you and your spouse have made that election on your federal return, you also may choose to ﬁ le a joint Hawaii return. By ﬁ ling a joint return, you and your spouse will be taxed on your combined worldwide income.

# Married Filing Separate Return

If you are married and ﬁ le a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income.
However, you will usually pay more tax than if you use another ﬁ ling status for which you qualify. Also, if you ﬁ le a separate return, you cannot take the student loan interest deduction or the earned income tax credit.
You also cannot take the standard deduction if your spouse itemizes deductions.
If you ﬁ le a separate return, write your spouse's full name in the space after oval 3. Also write the ﬁ rst four letters of your spouse's last name and your spouse's social security number in the boxes provided.
If your spouse does not ﬁ le a Hawaii tax return, you may be able to claim the exemption for your spouse. See the instructions for line 6b.
If you were married in 2024, had a child living with you, and lived apart from your spouse during the last six months of 2024, you may be able to ﬁ le as Head of Household. See Married persons who live apart on this page.
Special Rule for Nonresident Aliens and Dual-Status
Aliens. Married nonresident aliens must ﬁ le separate returns. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2024, you can elect to be treated as a resident alien and ﬁ le a joint federal return.
See federal Publication 519 for details. If you and your spouse have made that election on your federal return, you also may choose to ﬁ le a joint Hawaii return. By ﬁ ling a joint return, you and your spouse will be taxed on your combined worldwide income.

# Head of Household

This ﬁ ling status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

You were legally separated according to your state's law under a decree of divorce or separate maintenance at the end of 2024. But if, at the end of 2024, your divorce was not ﬁ nal (an interlocutory decree), you are considered married.
You are married but lived apart from your spouse for the last six months of 2024 and you meet the other rules under Married persons who live apart on this page.
You are married to a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien.

Fill in the oval on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.
Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2024 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 10). Your parent did not have to live with you.
Test 2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you on this page).

Any person whom you can claim as a dependent.

But do not include: a. Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents on page 9, b. Any person who is your dependent only because he or she lived with you for all of 2024, or c. Any person you claimed as a dependent under a multiple support agreement. See page 10.

Your unmarried qualifying child who is not your dependent.
Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2024 return.
Your qualifying child who, even though you are the custodial parent, is not your dependent because of the rule for Children of divorced or separated parents on page 9.

If the child is not claimed as your dependent, enter the child's name on line 4.
Qualifying child. To ﬁ nd out if someone is your qualifying child, see Step 1 of the line 6c instructions on page 9.
Dependent. To ﬁ nd out if someone is your dependent, see the instructions for line 6c that begin on page 9.
Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 10, if applicable.
If the person for whom you kept up a home was born or died in 2024, you still may be able to ﬁ le as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see federal Publication 501.
Keeping up a home. To ﬁ nd out what is included in the cost of keeping up a home, see federal Publication 501.
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 ﬁ le as Head of Household.
Married persons who live apart. Even if you were not divorced or legally separated at the end of 2024, you are considered unmarried if all of the following apply:

You lived apart from your spouse for the last six months of 2024. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home;
You ﬁ le a separate return from your spouse;
You paid over half the cost of keeping up your home for 2024;
Your home was the main home of your child, stepchild, or foster child for more than half of 2024 (if half or less, see Exception to time lived with you on this page); and
You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents on page 9.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Special Rule for Nonresident Aliens and Dual-Status
Aliens.-If you were a nonresident alien or dual-status alien during the tax year, the special rules for Married persons who live apart will not apply to you unless you meet all of the tests previously stated, and you are a resident of Canada or Mexico. If you are considered unmarried under these rules, you may ﬁ le as a single individual. You cannot ﬁ le as Head of Household.

# Qualifying Surviving Spouse

Note: See Death of Taxpayer on page 6 for more information.
You can ﬁ ll in oval 5 and use joint return tax rates for
2024 if all of the following apply.

Your spouse died in 2022 or 2023 and you did not remarry before the end of 2024.
You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2024:
- The child had gross income of $5,050 or more,
- The child ﬁ led a joint return, or
- You could be claimed as a dependent on someone else's return.
- If the child isn't claimed as your dependent on line 6c, enter the child's name on line 4.
This child lived in your home for all of 2024. If the child did not live with you for the required time, see Exception to time lived with you, below.
You paid over half the cost of keeping up your home.
You could have ﬁ led a joint return with your spouse the year he or she died, even if you did not actually do so.

If all of the above apply and you qualify to ﬁ le as a qualifying surviving spouse, ﬁ ll in the date of death in the boxes provided under the spouse's social security number. Do not ﬁ ll in your spouse's social security number or ﬁ ll in the Deceased oval.
If your spouse died in 2024, you cannot ﬁ le as qualifying surviving spouse. Instead, see the instructions for Death of Taxpayer on page 6 and Married Filing Joint Return on page 7.
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Dependent. To ﬁ nd out if someone is your dependent, see the instructions for line 6c that begin on page 9.
Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 10, if applicable.

A child is considered to have lived with you for all of 2024 if the child was born or died in 2024 and your home was the child's home for the entire time he or she was alive.
Keeping up a home. To ﬁ nd out what is included in the cost of keeping up a home, see federal Publication 501.
Special Rule for Nonresident Aliens and Dual-Status
Aliens.-The special rules for Qualifying Surviving
Spouse will not apply unless the surviving spouse meets all of the tests previously stated, and was a resident alien or U.S. citizen the year their spouse died. The residency status refers to the surviving spouse's actual status, and not the election that some nonresident aliens make to be taxed as U.S. residents.

# Yourself

Fill in the oval on line 6a if no one can claim you as a dependent on another person's tax return. Fill in the oval for "Age 65 or over" if you are age 65 or over as of January 1, 2025.
If you can be claimed as a dependent on another person's tax return, do not ﬁ ll in the ovals on lines 6a and
6b. Instead, ﬁ ll in the oval above line 21.

# Spouse

Fill in the oval on line 6b if either of the following applies.

Your ﬁ ling status is married ﬁ ling jointly and your spouse cannot be claimed as a dependent on another person's return.
You were married at the end of 2024, your ﬁ ling status is married ﬁ ling separately, and both of the following apply. a. Your spouse had no income and is not ﬁ ling a return. b. Your spouse cannot be claimed as a dependent on another person's return.

If your spouse meets these qualiﬁ cations, ﬁ ll in the oval under line 6b and ﬁ ll in the oval for "Age 65 or over" if your spouse was age 65 or over as of January 1, 2025.
If you became divorced or legally separated during
2024, you cannot take an exemption for your former spouse.
Death of your spouse. If your spouse died in 2024 and you did not remarry by the end of 2024, ﬁ ll in the ovals on line 6b for the exemptions you could have taken for your spouse on the date of death. See the instructions for Death of Taxpayer on page 6.
Enter the number of ovals ﬁ lled on lines 6a and 6b.

# Children and Other Dependents

Enter on lines 6c and 6d the full names, social security numbers, and relationship for your dependent children and other dependents. Each dependent 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 dependent children in the box for line 6c. Enter the number of other dependents in the box for line 6d.
Follow the steps below to ﬁ nd out if a person qualiﬁ es as your dependent.
Step 1 Do You Have a Qualifying

# Child?

A qualifying child is a child who is your:

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), and
Was under age 19 at the end of 2024 and younger than you (or your spouse, if ﬁ ling jointly), or under age 24 at the end of 2024, a student, and younger than you (or your spouse, if ﬁ ling jointly), or any age and permanently and totally disabled, and
Who did not provide over half of his or her own support for 2024, and
Who is not ﬁ ling a joint return for 2024 or is ﬁ ling a joint return for 2024 only to claim a refund of withheld income tax or estimated tax paid, and
Who lived with you for more than half of 2024. If the child did not live with you for the required time, see Exception to time lived with you on page 10.
Do you have a child who meets the conditions to be your qualifying child?

Yes. Go to Step 2.
No. Go to Step 3.
Step 2 Is Your Qualifying Child

# Your Dependent?

Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If the child was adopted, see Exception to citizen test on page 10.

Yes. Go to Question 2.

No. Stop. You cannot claim this child as a dependent.

Yes. See Married person on page 10.
No. Go to Question 3.

Could you, or your spouse if ﬁ ling jointly, be claimed as a dependent on someone else's 2024 tax return?
- Yes. Stop. You cannot claim any dependents. Go to Form N-11, line 7.

No. You can claim this child as a dependent.
Step 3 Is Your Qualifying

# Relative Your Dependent?

A qualifying relative is a person who is your:

Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or
- Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew), or
- Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), or
- Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or
- 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 the person did not live with you for the required time, see Exception to time lived with you on page 10, and
Who was not a qualifying child of any taxpayer for
For this purpose, a person is not a taxpayer if he or she is not required to ﬁ le a Hawaii income tax return and either does not ﬁ le such a return or ﬁ les only to get a refund of withheld income tax or estimated tax paid, and
Who had gross income of less than $5,050 in 2024.

If the person was permanently and totally disabled, see Exception to gross income test on page 10, and

For whom you provided over half of his or her support in 2024. But see Children of divorced or separated parents on this page, and Multiple support agreements and Kidnapped child on page 10.
Does any person meet the conditions to be your qualifying relative?

Yes. Go to Question 2.
No. Stop. Go to Form N-11, line 7.

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 the citizen test on page 10.

Yes. Go to Question 3.

No. Stop. You cannot claim this person as a dependent.

Yes. See Married person on page 10.
No. Go to Question 4.

Could you, or your spouse if ﬁ ling jointly, be claimed as a dependent on someone else's 2024 tax return?
- Yes. Stop. You cannot claim any dependents. Go to Form N-11, line 7.
- No. You can claim this person as a dependent.

# Deﬁ nitions and Special Rules

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent if all of the following conditions apply.

The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last six months of 2024 (whether or not they are or were married).
The child received over half of his or her support for

2024 from the parents (and the rules on Multiple support agreements, on page 10, do not apply). Support of a child received from a parent's spouse is treated as provided by the parent.

The child is in custody of one or both of the parents for more than half of 2024.
Either of the following applies. a. The custodial parent signs federal Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for 2024, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into eﬀ ect after 1984 and before 2009, the noncustodial parent 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 agreement and Post-2008 decree or agreement. b. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2024.
If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption. However, this does not allow the noncustodial parent to claim head of household ﬁ ling status, the credit for child and dependent care expenses, the exclusion for dependent care beneﬁ ts, or the earned income tax credit. See federal Publication 501 for details.
Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2024. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher federal adjusted gross income.
See federal Publication 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.
Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
The other parent will not claim the child as a dependent.
The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

Cover page (include the other parent's social security number on that page).
The pages that include all the information identiﬁ ed in (1) through (3) above.
Signature page with the other parent's signature and date of agreement.

You must include the required information even if you ﬁ led it with your return in an earlier year.
Post-2008 decree or agreement. If the divorce decree or separation agreement went into eﬀ ect after 2008, the noncustodial parent cannot include pages from the decree or agreement instead of federal Form 8332. The custodial parent must sign either federal Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.
Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see federal Form 8332.
Exception to citizen test. If you are a U.S. citizen or
U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen.
Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (deﬁ ned on this page), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see federal Publication 501.
Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents on page 9, or Kidnapped child on this page.
If the person meets all other requirements to be your qualifying child but was born or died in 2024, the person is considered to have lived with you for more than half of 2024 if your home was this person's home for more than half the time he or she was alive in 2024.
Any other person is considered to have lived with you for all of 2024 if the person was born or died in 2024 and your home was this person's home for the entire time he or she was alive in 2024.
Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
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 be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse ﬁ ling status, the dependency exemption, and the earned income tax credit. See federal Publication 501.
Married person. If the person is married and ﬁ les a joint return, you cannot claim that person as your dependent. However, if the person is married but does not ﬁ le a joint return or ﬁ les a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. See federal Publication 501. In that case, go to Step 2, Question 3, on page 9 (for a qualifying child) or Step 3, Question 4, on page 9 (for a qualifying relative).
Multiple support agreements. If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see federal Publication 501.
Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2024, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year, or can be expected to lead to death.
Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see federal Publication 501.
Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for the (1) dependency exemption, (2) head of household ﬁ ling status, (3) credit for child and dependent care expenses, (4) exclusion for dependent care beneﬁ ts, and (5) earned income tax credit, unless the special rule for Children of divorced or separated parents on page 9 applies.
No other person can take any of the ﬁ ve tax beneﬁ ts listed above based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
If the parents ﬁ le a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
If the parents do not ﬁ le a joint return together but both parents claim the child as a qualifying child, the child will be treated as the qualifying child of the parent with whom the child lived for the longer period of time in 2024. If the child lived with each parent for the same amount of time, the child will be treated as the qualifying child of the parent who had the higher federal adjusted gross income (AGI) for 2024.
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest federal AGI for 2024.
If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest federal AGI for 2024, but only if that person's federal AGI is higher than the highest federal AGI of any parent of the child who can claim the child.

Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the ﬁ ve tax beneﬁ ts listed above for which you otherwise qualify. Your mother cannot claim any of the ﬁ ve tax beneﬁ ts listed above based on your daughter. However, if your mother's federal AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.
If you will be claiming the child as a qualifying child, go to Step 2 on page 9. Otherwise, stop; you cannot claim any beneﬁ ts based on this child.
Student. A student is a child who during any part of ﬁ ve calendar months of 2024 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school oﬀ ering courses only through the Internet.
Birth or Death of Dependent. You can take an exemption for a dependent who was born or who died during the taxable year if he or she met the tests for a dependent while alive. This means that a baby who lived only a few minutes can be claimed as a dependent.

# Line 6e

Add the numbers you entered in the boxes for 6a, 6b,
6c, and 6d. Enter the total in the box on line 6e.

# Fill in your return

Line-By-Line instructions for ﬁ lling in Form N-11 begin on page 11 and end on page 24. Please read and follow the instructions carefully.

# Dollars

The Department requires individual taxpayers to round oﬀ cents to the nearest whole dollar for all dollar entries on the tax return and schedules. To do so, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example: $1.39 becomes $1 and $2.69 becomes $3. If you have to add two or more amounts to ﬁ gure the amount to enter on a line, schedule, or worksheet, you may choose to use one of two methods. Once a method of rounding is established, you must use the same method throughout the return.
The ﬁ rst method is to include the cents when adding and round oﬀ only the total. The other method is to round oﬀ each entry. 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 method 1, show your total Hawaii withholding as $236, ($50.55 + $185.73 = $236.28 rounded to $236).
For rounding method 2, show your total Hawaii withholding as $237, ($50.55 rounded to $51.00 + $185.73 rounded to $186.00 = $51 + $186 = $237).

# Residents

Form N-11 is to be ﬁ led by full-year residents only. If you were a Hawaii resident for only part of 2024, you must ﬁ le Form N-15 instead.
The dates to be entered at the top of the Form N-11 are for full-year residents who ﬁ les their returns on a ﬁ scal year basis and not for part-year residents to enter the period of their Hawaii residency.

# Income

An individual who was a Hawaii resident for the entire year is subject to income tax on his or her entire income, computed without regard to source in the State.

# Income (Federal AGI)

Report the federal AGI from the appropriate line of federal Form 1040 or Form 1040-SR. If you are not required to ﬁ le a federal income tax return, use federal Form 1040 as a worksheet to determine the amount to report as your federal AGI.
If you are ﬁ ling a joint return for federal income tax purposes and a married ﬁ ling separate return for state income tax purposes, use federal Form 1040 as a worksheet to determine the amount to report as your federal
AGI. Your federal AGI must be calculated as if you are ﬁ ling a federal married ﬁ ling separate return.
If you are in a civil union relationship, you will continue to ﬁ le as an unmarried individual on your federal income tax return since the federal government does not recognize civil unions as married individuals for federal income tax purposes. Use federal Form 1040 as a worksheet to determine the amount to report as your federal
AGI. Your federal AGI must be calculated as if you are ﬁ ling a federal married ﬁ ling joint return or a federal married ﬁ ling separate return.
If the federal AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes.

# Federal Wages

If the amount in Form W-2, Box 16 (State wages) is larger than Form W-2, Box 1 (Federal wages), subtract the federal wages from the state wages and enter the difference here. If you receive more than one Form W-2, add the diﬀ erences from all of the forms. For example, federal employees getting Cost of Living Allowance
(COLA) or Living Quarter Allowance (LQA) may see a diﬀ erence that must be reported here. If you received COLA or LQA and do not see a diﬀ erence between state and federal wages, enter the amount of COLA or LQA reported on your Form W-2. State or County employees who are in the contributory or hybrid plan of the Employees Retirement System also will see a diﬀ erence that must be reported here.

# Bonds

If you received interest from bonds issued by another
State, or a county, city, or political subdivision of another State (including interest distributions from a mutual fund investing in these bonds), enter the interest on line

Do not include interest from bonds issued by Hawaii, including Hawaii municipal bonds, and the Governments of Puerto Rico, U.S. Virgin Islands, Guam, and American Samoa, or any of their political subdivisions.

Also, do not include distributions of short-term or longterm gains because these amounts are included in federal AGI.

# Federal AGI

This line is used to report other items that are taxed by Hawaii but are not taxed by the federal government, such as:

Differences in the taxable portion of the Hawaii tax refund.
Distributions and deemed distributions from Individual Housing Accounts.
Peace Corps compensation.
Diﬀ erences in depreciation and gain.
Compensation from temporary employment outside the United States.
Diﬀ erences in the deduction for student loan interest.
Diﬀ erences in the taxable portion of employer-provided adoption beneﬁ ts.
Qualiﬁ ed tuition program distributions for elementary and secondary school expenses.
Distributions from certain foreign corporations.
Other adjustments.

These items are explained in more detail as follows.

# Taxes

The taxable portion of your Hawaii tax refund may be diﬀ erent from the amount reported on your federal return. Use the State Tax Refund Worksheet on page 31 to ﬁ gure the taxable portion of your refund and to determine if an adjustment needs to be made here.
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 taxes instead of state and local income taxes, or (c) did not deduct state and local income taxes because your federal adjusted gross income was above certain threshold amounts.
If you received income tax refunds from other states, include these amounts on line 1 of the State Tax Refund Worksheet on page 31. Refunds from Hawaii income taxes should not include refundable state tax credits such as the refundable food/excise tax credit, credit for low-income household renters, credit for child and dependent care expenses, and credit for child passenger restraint system(s) when determining the taxable portion of refundable state tax credits on the State Tax Refund Worksheet on page 31. Since these refundable tax credits are not from prior taxes paid, they are not treated as a tax refund potentially excludable under IRC section 111 (recovery of tax beneﬁ t items). For more information, see Tax Information Release No. 2010-10,"Common Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5."
If you received a refund or credit in 2024 for state income taxes you paid before 2024, you may have to report it as income on your Hawaii income tax return.
You should receive federal Form 1099-G, or a similar statement, showing the amount of the refund.
Any part of a refund of state or local income taxes paid before 2024 that you were entitled to receive in 2024 but chose to apply to your 2024 estimated state income tax is considered to have been received in 2024.
If you received a refund of 2023 taxes and you deducted state income taxes on line 21b of your 2023 Form N-11, ﬁ gure the taxable portion of your refund using the State Tax Refund Worksheet on page 31. When completing the State Tax Refund Worksheet on page 31, enter an amount on line 2e only if the carryover of the residential construction and remodeling tax credit was claimed for construction or renovation costs for a residential unit that does not constitute business property.
If your refund included taxes from any previous year in which you itemized deductions, a similar calculation must be done for each previous year.
If part of your refund was interest, you should include that part in your federal Form 1040 or Form 1040-SR as taxable interest income.
If your 2023 Hawaii AGI was over $166,800 ($83,400 for married taxpayers ﬁ ling separately), you may be able to report a smaller amount of your tax refund as income because your itemized deductions were reduced in 2023.
Eﬀ ective for tax years after December 31, 2017, to compute the proper amount, see the 2017 federal Publication 525, "Taxable and Nontaxable Income," under Itemized deductions limited. In the computation, however, the Hawaii standard deduction amounts must be used, the amount of the refund due to the Hawaii credits listed in the State Tax Refund Worksheet is subtracted, and the base amount for the limitation of itemized deductions remains at $166,800 ($83,400 for married taxpayers ﬁ ling separately). If you use this calculation, enter the result on line 8 of the State Tax Refund Worksheet on page 31.
If your 2023 state and local income tax refund is more than your 2023 state and local income tax deduction minus the amount you could have deducted as your 2023 state and local general sales taxes, see federal Publication 525, "Taxable and Nontaxable Income," under Itemized Deduction Recoveries.

# Individual Housing Accounts

If you purchased a principal residence with an Individual Housing Account (IHA), or you are notiﬁ ed by an IHA trustee that you have received a taxable distribution, report the taxable amount on line a of the Hawaii Additions Worksheet on page 31.

If you purchased residential property before January 1, 1990, with a distribution from an IHA, you must include in gross income in the year the property is sold, conveyed, or transferred an amount equal to the amount of the distribution, unless an election was made to include one-tenth of the distribution in gross income each year for ten years. In addition, a penalty is added to your gross income. Attach Form N-103, Sale of Your Home, to ﬁ gure the additional gross income.
If you purchased residential property after December 31, 1989, you must include in gross income one-tenth of the distribution each year for ten years.

If you sell the property purchased with an IHA distribution before the end of the ten-year period, the remaining amount of the distribution 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 N-103, Sale of Your Home, to ﬁ gure the additional tax liability.

If you purchased residential property after December 31, 1996, with a distribution from an IHA established prior to January 1, 1990, and you have made the election to do so, you must include in gross income in the year 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 income. Attach Form N-103, Sale of Your Home, to ﬁ gure the additional gross income.
If you use an IHA distribution for any purpose other than to purchase a ﬁ rst principal residence in Hawaii, or if you borrow against the IHA for such a purpose, the distribution (or the loan amount) is taxable, and a 10% penalty tax is imposed. The additional tax is the same amount shown in Box 4 of Form N-2, Distribution from an Individual Housing Account, and must be included on line 27.
If you establish an IHA and later marry a person owning residential property, the IHA will terminate and distribute all of the assets to you. In this case, you must include the total distribution in your gross income. No penalty tax is imposed, but the 10% is still withheld. Be sure to claim the withheld amount on line 37.
If an individual establishes an IHA and then dies or becomes totally disabled, special rules apply. For more information, see sections 18-235-5.5(r) and (s), Hawaii Administrative Rules (HAR).

# Peace Corps Compensation

If you received compensation for working with the
Peace Corps, include the amount of that compensation on line c of the Hawaii Additions Worksheet on page 31.

# Depreciation and Gain Adjustments

Hawaii did not adopt the federal provisions for bonus depreciation, increased IRC section 179 deduction (Hawaii limit is $25,000), and inclusion of oﬀ -the-shelf computer software as property qualifying for the IRC section 179 deduction. If the bonus depreciation, increased IRC section 179 deduction, or IRC section 179 deduction for oﬀ -the-shelf computer software is claimed for federal tax purposes, you must: (a) complete a federal Form 4562 for Hawaii tax purposes, (b) attach the completed federal Form 4562 to the Hawaii tax return,
(c) make the necessary adjustments to the Hawaii tax return for the depreciation diﬀ erence between federal and Hawaii on line d of the Hawaii Additions Worksheet on page 31, and (d) attach to the Hawaii tax return any worksheet showing the computation of the adjustments.
You must also keep records of the diﬀ erences in the asset's depreciable basis for federal and Hawaii tax purposes.
If you claimed the capital goods excise tax credit, hotel construction and remodeling tax credit, technology infrastructure renovation tax credit, or drought mitigating water storage facility income tax credit, and did not include the amount of the credit as income in the year in which it is properly recognized under your method of accounting, then your adjusted basis in the assets was decreased by the amount of the credit claimed.

If you are claiming a depreciation deduction for any such asset, multiply the depreciation percentage for this taxable year by the amount of the applicable income tax credit. Add the results for all of your assets for which the applicable income tax credit was claimed, and enter this amount on line d of the Hawaii Additions Worksheet on page 31.
If you sold or otherwise disposed of any such asset, your gain or loss will be different from that reported on your federal return. The diﬀ erence will be the amount of the applicable income tax credit that has not already been recovered through depreciation deductions. Enter this amount on line e of the Hawaii Additions Worksheet on page 31. In addition, you may need to ﬁ le Form N-312, Recapture of Capital Goods Excise Tax Credit; see Form N-312 for more information.

Temporary Employment Outside the
U.S.
If, while you were a Hawaii resident, you worked outside the United States and you ﬁ led federal Form 2555 to exclude some of your earned income, you need to add back the amounts here because Hawaii does not have this exclusion. On line f of the Hawaii Additions Worksheet on page 31, enter the sum of Form 2555, line 43, and Form 2555, line 48.

# Student Loan Interest Deduction

The student loan interest deduction may be diﬀ erent from the amount claimed on your federal return since your Hawaii modiﬁ ed adjusted gross income must be used in the computation instead of your federal modiﬁ ed adjusted gross income, and Hawaii's modiﬁ ed adjusted gross income ranges for phasing out the deduction will not be adjusted for inﬂ ation. Use the Student Loan Interest Deduction Worksheet on page 34 to determine if an adjustment needs to be made here.

# Beneﬁ ts

The taxable portion of your employer-provided adoption beneﬁ ts may be diﬀ erent from the amount claimed on your federal return since your Hawaii modiﬁ ed adjusted gross income must be used in the computation instead of your federal modiﬁ ed adjusted gross income, and Hawaii's exclusion amount and modiﬁ ed adjusted gross income limit will not be adjusted for inﬂ ation. Use the Adoption Beneﬁ ts Worksheet on page 34 to determine if an adjustment needs to be made here.

# Secondary School Expenses

Hawaii conforms to the federal provision where distributions from qualiﬁ ed tuition programs are not taxable if used to pay for qualiﬁ ed higher education expenses.
However, Hawaii did not adopt the federal provision that elementary and secondary school expenses of up to $10,000 per year are qualiﬁ ed expenses for qualiﬁ ed tuition programs. Therefore, if a distribution was used to pay for elementary and secondary school expenses, include the taxable part of the distribution on line i of the Hawaii Additions Worksheet on page 31.

# Corporations

Certain foreign corporations are classiﬁ ed as Controlled Foreign Corporations (CFCs), Passive Foreign Investment Companies (PFICs), or Foreign Personal Holding Companies (FPHCs). Federal law requires that shareholders of these foreign companies recognize certain income earned by these companies before the companies distribute dividends. Hawaii has no comparable provisions. If you own one or more of these corporations, you had to ﬁ le federal Form 5471, or you sold stock in any of these kinds of companies, you may need to make an adjustment here.

# Other Adjustments

to federal AGI include the following:

Hawaii has not adopted the federal provisions relating to:
- the deduction for capital costs incurred in complying with environmental protection agency sulfur regulations under IRC section 179B, and
- the exclusion from income of beneﬁ ts under a dependent care assistance program that increases the amount of income that is treated as having been earned by a spouse who is either a full-time student or not able to care for himself or herself.

There may be other adjustments to federal AGI that are not discussed in these instructions. Such adjustments arise, for example, if a taxpayer makes an election for federal tax purposes (such as an IRC section 179 election) but does not make the same election for Hawaii tax purposes. If you believe that an additional adjustment is needed to arrive at Hawaii adjusted gross income, enter the amount of the adjustment on line j of the Hawaii Additions Worksheet on page 31, write "X" on the dotted line next to line 10, and attach an explanation to Form N-11 that includes the amount of the adjustment and how you calculated it.

# Federal AGI

Add the amounts on lines 8, 9, and 10. Enter the result on this line.

# Line 12

Add lines 7 and 11. Enter the result on this line.
If line 12 is a negative number, shade the minus (-) in the box to the left of the amount boxes.

# Pensions

Hawaii does not tax qualifying distributions from an employer-funded pension plan. If you received qualifying distributions from an employer-funded proﬁ t sharing, deﬁ ned contribution, or deﬁ ned beneﬁ t plan, or from a government retirement system (e.g., federal civil service, military pension, state or county retirement system), enter the qualifying amount here.

# Nontaxable Distributions

The following lines describe what qualifying distributions are. These qualifying distributions were included in your federal AGI and will be excluded on this line.
For a distribution to qualify, it must be paid by a pension plan by reason of retirement, disability, or death. The pension plan does not have to be a "qualiﬁ ed plan" as deﬁ ned in IRC section 401.

# Employer-Funded Pension Plans

The following three types of distributions are not taxed by Hawaii and should be included on line 13:
(1) Pension or annuity distributions from a public (i.e., government) retirement system (e.g., federal civil service annuity, military pension, state or county retirement system), unless voluntary contributions were made by an employee under an elective right. For more information, see section 18-235-7-02, HAR.
(2) Distributions from a private employer pension plan received upon retirement (including early retirement and disability retirement) if the employee did not contribute to the pension plan.
(3) Distributions from a pension plan at age 73 that are made to comply with the federal mandatory payout rule do qualify as a retirement payment whether or not the employee is still working full time.
Distributions from a private employer pension plan received upon retirement are partially taxed by Hawaii if the employee contributed to the pension plan.

# Rollover IRAs

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 a qualiﬁ ed distribution, distributions out of the rollover IRA need not be reported as well.
Example - An individual received a lump sum distribution from an employer-funded proﬁ t-sharing plan upon retirement. The individual did not contribute to the proﬁ t-sharing plan. The entire lump sum distribution was rolled over to an IRA. In 2024, the individual rolled over $50,000 from the IRA to a Roth IRA. The entire amount rolled over to the Roth IRA represents the lump sum distribution received by the individual upon retirement and earnings thereon. Since the lump sum distribution that the individual received upon retirement qualiﬁ es as a pension, the amount rolled over from the regular IRA to the Roth IRA also qualiﬁ es as a pension.
Therefore, the amount rolled over to the Roth IRA is exempt from Hawaii's income tax.

# Taxable Pensions and Annuities

Hawaii adopted the federal provision that provides for special distribution options and rollover rules for retirement plans and IRAs and expands permissible loans from certain retirement plans.

# Early Distributions

from a pension plan that are subject to the 10% federal penalty tax do not qualify and are taxable.

# Deferred Compensation Plans

Distributions from a deferred compensation plan may be partly or fully taxable. A deferred compensation plan includes any plan in which the employee has a choice of whether to contribute money into the plan or take that amount in cash or property. Examples include 401(k) plans, salary reduction Simpliﬁ ed Employee Pension (SARSEP) plans, the Federal Thrift Savings Plan, and section 457 plans like the State of Hawaii Deferred Compensation Plan.

# Annuity Plans

Retirement vehicles that you fund yourself, such as annuity plans and Individual Retirement Accounts
(IRAs) that are not funded through a Simpliﬁ ed Employee Pension (SEP) plan, are considered to be your own investments. Distributions from these plans may be fully or partly taxable, depending on whether your IRAs include deductible or nondeductible contributions. See federal Publications 590-A and 590-B, and federal Form 8606, for more details.

# Rollover IRAs

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 taxable as well.
Example - An individual received a lump sum distribution from an employer-funded proﬁ t-sharing plan upon separation from service before retirement. The individual did not contribute to the proﬁ t-sharing plan.
The entire lump sum distribution was rolled over to an
IRA. In 2024, the individual rolled over $50,000 from the IRA to a Roth IRA. The entire amount rolled over to the Roth IRA represents the lump sum distribution received by the individual upon separation from service and earnings thereon. Since the lump sum distribution that the individual received upon separation from service does not qualify as a pension (the distribution is not paid upon retirement, disability, or death), the amount rolled over from the regular IRA to the Roth IRA also does not qualify as a pension. Therefore, the amount rolled over to the Roth IRA is taxable for Hawaii's income tax.

# Hybrid Plans

If you received a distribution from a plan that is partly pension and partly deferred compensation, such as a 401(k) plan with a proﬁ t sharing component or an employer matching program, a SEP plan with employer contributions as well as a salary reduction option, or a similar hybrid plan, attach Schedule J to ﬁ gure the taxable amount.

# Lump-Sum Distributions

Note: Certain transactions, such as loans against your interest in a qualiﬁ ed plan, may be treated as taxable distributions.
If you received a lump-sum distribution from a pension plan and you are electing to use the special ten-year averaging method, attach Schedule J and Form N-152, Tax on Lump-Sum Distributions, to ﬁ gure the taxable amount.
If your lump-sum distribution included capital gain amounts, you may be able to reduce your tax by including the capital gain amounts on Form N-152 and electing the capital gains treatment. See Form N-152 Instructions for more information.
To compute the taxable portion of your annuity or pension, use Schedule J.
For more information on the taxation of pensions, see sections 18-235-7-02 to 18-235-7-03, HAR, Tax Information Release No. 90-4, "Taxability of Beneﬁ t Payments from Pension Plan to Participants who Attain Age
70-1/2 as Required by the Internal Revenue Code (IRC)
Section 401(a)(9)(C)," and Tax Information Release No.
96-5, "Taxation of Pensions Under the Hawaii Net Income Tax Law: Deferred Compensation Arrangements;
Rollover IRAs; Sub-Accounts of Pension Plans; Social
Security and Railroad Retirement Act Beneﬁ ts; Limitation on Deductions for Contributions to a Nonqualiﬁ ed Plan."

# Exclusion

Hawaii does not tax the ﬁ rst $8,082 received by each member of the reserve components of 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 duty as such. If you qualify, enter the smaller of:

$8,082, or
Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve component.

If you are married ﬁ ling a joint return, and you and your spouse qualify, add the exclusions for both of you and enter the total on line 15.

# Housing Account

You may be able to deduct from your gross income up to $5,000 paid in cash during the taxable year into a trust account which is established for saving for a down payment on your ﬁ rst principal residence. A deduction not to exceed $10,000 shall be allowed for a married couple ﬁ ling a joint return. No deduction shall be allowed on any amounts distributed less than 365 days from the date on which a contribution is made to the account.
Any deduction claimed for a previous taxable year for amounts distributed less than 365 days from the date on which a contribution was made shall be disallowed and the amount deducted shall be included in the previous taxable year's gross income and the tax reassessed. The account is to encourage ﬁ rst-time home buyers to save money for a down payment on a home.
The "ﬁ rst principal residence" means a residential property purchased with the payment or distribution from the individual housing account which shall be 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 did not own any interest in a residential property inside or outside of Hawaii within the last 5 years prior to opening the IHA.
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 accrued. This limitation also applies to married individuals having separate accounts; the sum of such separate accounts and the deduction shall not exceed $25,000 in the aggregate, excluding interest income earned or accrued.
For more information, see section 18-235-5.5, HAR.

# Exceptional Trees Deduction

You may deduct up to $3,000 per exceptional tree for qualiﬁ ed expenditures you made during the taxable year to maintain the tree on your private property. The tree must be designated as an exceptional tree by the local county arborist advisory committee under chapter 58,
HRS. Qualiﬁ ed expenditures are those expenses you incurred to maintain the exceptional tree (excluding interest) that are deemed "reasonably necessary" by a certiﬁ ed arborist. No deduction is allowed in more than one taxable year out of every three consecutive taxable years.
An aﬃ davit signed by a certiﬁ ed arborist stating that the amount of expenditures are deemed reasonably necessary must be attached to your tax return. The aﬃ davit also must include the following information: (1) type of tree, (2) location of tree, and (3) description and amount of expenditures made in 2024 to maintain the tree. The aﬃ davit must be notarized.

# From Federal AGI

This line is used to report other items that are taxed by the federal government but are not taxed by Hawaii, such as:

Interest on federal obligations, including U.S. Savings Bonds.
Differences in the taxable portion of the Hawaii tax refund.
Interest earned on an Individual Housing Account.
Compensation earned by patients with Hansen's disease.
Expenses not allowed on your federal return because they were connected with federal credits.
Unearned income of children that you included in your federal return, if the children are ﬁ ling Hawaii returns.
Beneﬁ ts from or premiums paid to legal services plans.
Diﬀ erences in the deduction for student loan interest.
Diﬀ erences in the taxable portion of employer-provided adoption beneﬁ ts.
Certain income from a qualiﬁ ed high technology business.
Contributions to and interest earned by an individual development account.
Moving expenses.
Qualiﬁ ed bicycle commuting reimbursement.
Undistributed income earned by certain foreign corporations.
Other adjustments.

These items are explained in more detail as follows.

# Including U.S. Savings Bonds

If you reported for federal purposes any interest received on federal obligations, including Treasury bills and notes and U.S. Savings Bonds, enter the amount of that interest on line a of the Hawaii Subtractions Worksheet on page 31.
For more information about what kinds of obligations should be reported here, see Tax Information Release
No. 84-1, "Taxability of Interest on U.S. Obligations."
If you ﬁ led federal Form 8815: If you redeemed U.S.
Savings Bonds to pay for higher education tuition and fees and excluded some or all of the interest for federal purposes, subtract the amount from Form 8815, line 14, before entering it on line a. That amount was already excluded on your federal return.

# Taxes

See the instructions for line 10, Taxable Refund of
State Income Taxes, on page 11. In some cases, the worksheet may call for an adjustment to be made here.

# Account

If you have an Individual Housing Account, enter the interest earned by the account, as it appears on federal Form 1099-INT, on line c of the Hawaii Subtractions Worksheet on page 31.
Patients With Hansen's Disease
Hawaii does not tax compensation by Hawaii or the
U.S. to a patient aﬀ ected with Hansen's disease (also known as leprosy). Enter the amount of the qualifying compensation on line d of the Hawaii Subtractions Worksheet on page 31.

# Credits

If you are a business taxpayer; you claimed certain credits such as the work opportunity credit or the credit for qualiﬁ ed clinical testing expenses; and some of your business expenses were disallowed because you took the credits (IRC section 280C), enter the amount of the disallowed expenses on line e of the Hawaii Subtractions Worksheet on page 31. Hawaii does not have those credits, and does allow the expense deductions.

# Children Having Unearned Income

If you ﬁ led federal Form 8814, Parents' Election To
Report Child's Interest and Dividends, and you are not ﬁ ling Form N-814 because your child will ﬁ le a Hawaii tax return, enter the total amount from lines 9, 10, and 12 of federal Form(s) 8814 on line f of the Hawaii Subtractions Worksheet on page 31. Attach a copy of federal Form(s) 8814.

# Legal Services Plans

If you received beneﬁ ts from a qualiﬁ ed group legal services plan or if your employer contributed to a group legal services plan, and you reported these beneﬁ ts or contributions as taxable income on your federal return, check with your plan to see that it qualiﬁ es under Hawaii standards. If it does, Hawaii will not tax these amounts. Enter the amount of federally taxable beneﬁ ts or contributions on line g of the Hawaii Subtractions Worksheet on page 31.

# Student Loan Interest Deduction

# Beneﬁ ts

# High Technology Business

Royalties and other income derived from patents, copyrights, and trade secrets. Amounts received by an individual or a qualiﬁ ed high technology business as royalties and other income derived from patents, copyrights, and trade secrets (1) owned by the individual or qualiﬁ ed high technology business, and (2) developed and arising out of a qualified high technology business are excluded from gross income, adjusted gross income, and taxable income.

If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Worksheet on page 31.

Stock options income from qualiﬁ ed high technology business. All income earned and proceeds derived from stock options or stock, including stock issued through the exercise of stock options or warrants, from a qualiﬁ ed high technology business or from a holding company of a qualiﬁ ed high technology business by an employee, oﬃ cer, or director of the qualiﬁ ed high technology business, or investor who qualiﬁ ed for the high technology business investment tax credit is excluded from income taxes.

If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Worksheet on page 31.

# Individual Development Accounts

If you have an individual development account, enter the amount of contributions you made to the account, and the amount of interest earned by the account (as it appears on federal Form 1099-INT) on line k of the Hawaii Subtractions Worksheet on page 31.

# Moving Expenses

If a resident taxpayer leaves the State of Hawaii for other than temporary or transitory purposes and is not domiciled in Hawaii, he or she ceases to be a resident; in such a case, as with a nonresident taxpayer, expenses incurred in moving to a new place of employment outside the State of Hawaii shall not be allowed.
Hawaii did not adopt the federal provisions that suspended (1) the deduction for moving expenses, and (2) the exclusion from gross income for qualiﬁ ed moving expense reimbursements for tax years 2018 through

If you have moving expenses that were not deducted on your federal return, enter the amount of the deduction on line l of the Hawaii Subtractions Worksheet on page 31. If you have qualiﬁ ed moving expense reimbursements that were not excluded on your federal return, enter the amount of the exclusion on line l of the Hawaii Subtractions Worksheet on page 31. For more details, see Form N-139. Complete Form N-139 and attach it to your return.

# Reimbursement

Hawaii did not adopt the federal provision that suspended the exclusion from gross income and wages for qualiﬁ ed bicycle commuting reimbursements for tax years 2018 through 2025. If you have qualiﬁ ed bicycle commuting reimbursements that were not excluded on your federal return, enter the amount of the exclusion on line m of the Hawaii Subtractions Worksheet on page 31.

# Corporations

If you own an interest in a CFC, PFIC, or FPHC, you had to ﬁ le federal Form 5471, or you sold stock in any of these kinds of companies, see page 12 for further information. You may need to make an adjustment here.

# Other Adjustments

to federal AGI include the following:

Scholarship grants received by a student under the

Nursing Scholars Program under section 304A-
3304(d), HRS, is not subject to Hawaii income tax.

The amount of payment stipend waived by Department of Education coaches and dispensed to the school for the benefit of the coach's team under section 302A-633.6, HRS, is not subject to Hawaii income tax.
The capital loss carryover for qualiﬁ ed high technology businesses is 15 years.

There may be other adjustments to federal AGI that are not discussed in these instructions. Such adjustments arise, for example, if a taxpayer makes an election for Hawaii tax purposes (such as an IRC section 179 election) but does not make the same election for federal tax purposes. If you believe you are entitled to an additional subtraction to arrive at Hawaii adjusted gross income, enter the amount of the adjustment on line n of the Hawaii Subtractions Worksheet on page 31, write "X" on the dotted line next to line 18, and attach an explanation to Form N-11 that includes the amount of the adjustment and how you calculated it.

# Line 19

Total Hawaii Subtractions from Federal AGI
Add the amounts on lines 13 through 18. Enter the result on this line.

# Income

Subtract line 19 from line 12. Enter the result on this line. If line 19 is larger than line 12, you may have a net operating loss.
Net operating loss (NOL) carrybacks are eliminated
(except for farming NOLs which are permitted a twoyear carryback), and unused NOLs can be carried forward indeﬁ nitely for NOLs arising in tax years ending after December 31, 2017. Also, the NOL deduction is limited to 80% of taxable income for NOLs arising in tax years beginning after December 31, 2017.
If you carryback the farming NOL and are due a refund from the carryback, you may use Form N-109, Application for Tentative Refund from Carryback of Net Operating Loss, to get a quick refund.
You may elect to carry the farming NOL forward instead of ﬁ rst carrying it back to prior years. If you make this election, then you can use your farming NOL only in the carryforward period.
To make this election, attach a statement to your original return ﬁ led by the due date (including extensions) for the farming NOL year. This statement must state that you are electing to waive the carryback period under section 235-7(d), HRS, and IRC section 172(b)(1)(B)(iv).
If you ﬁ led your original return on time but did not ﬁ le the statement with it, 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 a statement to your amended return, and write
"Filed pursuant to 26 C.F.R. 301.9100-2" at the top of the statement. Also include the statement noted above that you are waiving the carryback period.
Once you elect to waive the carryback period, it cannot be changed later.
If you do not ﬁ le this statement on time, the carryback period cannot be waived and you must ﬁ rst carry the farming NOL back before carrying it forward.
If the Hawaii AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes.

# Income Computation

Note: If you can be claimed as a dependent on another person's return, ﬁ ll in the oval above line 21.
Complete the "Standard Deduction for Dependents" worksheet on page 20 and enter the appropriate amount on line 23 if you do not itemize your deductions.

# Itemized Deductions

Taxpayers who itemize their deductions may deduct certain kinds of expenses from their adjusted gross income.
Taxpayers who do not itemize their deductions may reduce their adjusted gross income by the amount of the standard deduction appropriate to their ﬁ ling status. The amount of the standard deduction is determined on line 23.
You will fall into one of the following three classes:

You MUST itemize deductions,
You choose to itemize, or
You do not itemize.

The three classes are described as follows:

# You MUST Itemize Deductions

if:

You are married, ﬁ ling a separate return, and your spouse itemizes.
You are making a return under IRC section 443(a)

(1) for a period of less than 12 months because of a change in your annual accounting period.

# You Choose to Itemize

You may choose to itemize your deductions if you are:

Married and ﬁ ling a joint return, or a qualifying surviving spouse, and your itemized deductions are more than $8,800.
Married and ﬁ ling a separate return, or Single, and your itemized deductions are more than $4,400.
Head of Household, and your itemized deductions are more than $6,424.
A dependent of another taxpayer and your itemized deductions are more than the greater of (1) $500 or (2) your earned income up to the amount of the standard deduction for your ﬁ ling status.

# You Do Not Itemize

If your itemized deductions are less than the amount shown above for your ﬁ ling status (or you choose not to itemize), go to line 23 and enter your standard deduction amount there (unless you MUST itemize as described earlier).
If you itemize, you can deduct part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contributions, casualty and theft losses, and other miscellaneous expenses. These deductions are explained on the pages that follow.
If you do itemize, complete Worksheets A-1 through
A-6 and enter the amounts on Form N-11, lines 21a to
21f.

# Medical and Dental Expenses

Complete Worksheet A-1 on page 32 to ﬁ gure your deduction for medical and dental expenses.
Before you can ﬁ gure your total deduction for medical and dental expenses, you must ﬁ rst ﬁ gure your adjusted gross income.
You can deduct only the part of your medical and dental expenses that exceeds 7.5% of your Hawaii adjusted gross income.
On Worksheet A-1, line 1, include medical and dental bills you paid for:

Yourself.
Your spouse.
All dependents you claim on your return.
Your child whom you do not claim as a dependent because of the rules explained on page 9 for Children of divorced or separated parents.
Any person you could have claimed as a dependent on your return except that person received $5,050 or more of gross income or ﬁ led a joint return.
Any person you could have claimed as a dependent except that you, or your spouse if ﬁ ling jointly, can be claimed as a dependent on someone else's 2024 return.

Example-You provided over half of your mother's support but cannot claim her as a dependent because she received $5,050 of wages during 2024. If part of your support was the payment of her medical bills, you can include that part in your medical expenses.
You should include all amounts you paid during 2024, but do not include amounts repaid to you, or paid to anyone else, by hospital, health or accident insurance, or by your employer, or paid through a medical savings account or health savings account.

# Deduct

To the extent you were not reimbursed, you can deduct what you paid for:

Insurance premiums for medical and dental care, including premiums for qualified long-term care contracts, subject to dollar limitations based on a person's age. See the federal instructions to Form 1040 for the dollar limits.
Prescription medicines or insulin.
Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists.
Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths the doctor ordered.
Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit.
Nursing help. If you paid someone to do both nursing and housework, you can deduct only the cost of nursing help.
Hospital care (including meals and lodging), clinic costs, and lab fees.
Qualiﬁ ed long-term care services.
The supplemental part of Medicare insurance

(Medicare B).

The premiums you pay for Medicare Part D insurance.
The premiums you voluntarily paid for Medicare A coverage if you were 65 or over and not entitled to social security beneﬁ ts.
A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.
A weight-loss program as treatment for a speciﬁ c disease (including obesity) diagnosed by a doctor.
Medical treatment at a center for drug or alcohol addiction.
Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them.
Surgery to improve defective vision, such as laser eye surgery or radial keratotomy.
Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Don't deduct more than $50 a night for each eligible person.
Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 21 cents per mile. Add parking and tolls to the amount you claim under either method.
Cost of breast pumps and supplies that assist lactation.
Cosmetic surgery that was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disﬁ guring disease.

# CANNOT Deduct

You cannot deduct the following:

The cost of diet food.
Cosmetic surgery that was NOT necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disﬁ guring disease.

If expenses for cosmetic surgery are not deductible as medical expenses, then amounts paid for insurance coverage for such expenses are not deductible.
Furthermore, if an employer health plan reimburses you for such expenses, the reimbursement must be included in your gross income.

Life insurance or income protection policies.
The Medicare tax on your wages and tips or the

Medicare tax paid as part of the self-employment tax or household employment taxes.

The basic cost of Medicare insurance (Medicare A).
Nursing care for a healthy baby. (You may qualify for the credit for child and dependent care expenses; see Schedule X, Part II.)
Illegal operations or drugs.
Imported drugs not approved by the U.S. Food and

Drug Administration (FDA). This includes foreignmade versions of U.S.-approved drugs manufactured without FDA approval.

Nonprescription medicines, other than insulin (including nicotine gum and certain nicotine patches).
Travel your doctor told you to take for rest or a change.
Funeral, burial, or cremation costs.

# Taxes

For tax years 2018 through 2025, Hawaii did not adopt the federal provision that limits the deduction for state and local taxes to $10,000 ($5,000 for a married taxpayer ﬁ ling a separate return) but did adopt the federal provision that foreign real property taxes cannot be deducted.
If you claim a credit for income taxes paid to other states and countries, you cannot also claim those amounts as an itemized deduction for state and foreign income taxes paid to another state or foreign country.
See Schedule CR Instructions for more information.
Taxpayers can claim a deduction for state and local, and foreign, income, war proﬁ ts, and excess proﬁ ts taxes (or state and local general sales taxes if an election is made to deduct state and local general sales taxes instead of state and local income taxes) if their federal adjusted gross income is less than $100,000 and they are single or married ﬁ ling separately; or less than $150,000 and they are a head of household; or less than $200,000 and they are married ﬁ ling jointly or a qualifying surviving spouse.
Complete Worksheet A-2 on page 32 to ﬁ gure your deduction for taxes.

# Taxes You CAN Deduct

Note: You can elect to deduct state and local general sales taxes instead of state and local income taxes.
You cannot deduct both.

# State and Local Income Taxes

If you will deduct state and local income taxes, check box a on line 5 of Worksheet A-2.
Include on this line:

State and local income taxes withheld from your salary (as shown on your federal Form W-2) and withheld from your unemployment compensation (as shown on your federal Form 1099-G);
State and local income taxes paid in 2024 for a prior year, such as taxes paid with your 2023 state or local income tax return;
State and local estimated tax payments made during

2024, including any part of a prior year refund that you chose to have credited to your 2024 state or local income taxes; and

The NET amount of taxes withheld from the sale of

Hawaii real property interests.
If you are a federal employee receiving a Cost Of Living Allowance (COLA), not all of your Hawaii income taxes are deductible for federal purposes. See IRS Revenue Ruling 74-140, 1974-1 C.B. 50, for more information. Enter on line 5a of Worksheet A-2 on page 32 the entire amount of state and local income taxes you paid in 2024, even if you reported a diﬀ erent amount on federal Form 1040, Schedule A.
Do not reduce your deduction by any:

State or local income tax refund or credit you expect to receive for 2024, or
Refund of, or credit for, prior year state and local income taxes you actually received in 2024. Instead, see the instructions for Form N-11, line 10.

For more information about the treatment of taxes withheld from the sale of real property interests, see Tax Facts 2010-1, "Understanding HARPTA," and Tax Information Release No. 2017-01, "Withholding of State Income Taxes on the Disposition of Hawaii Real Property."

# Taxes

For purposes of the deduction for state and local general sales taxes, Hawaii's general excise tax will qualify as a "sales tax."
If you elect to deduct state and local general sales taxes, check box b on line 5 of Worksheet A-2. To ﬁ gure your deduction, you can use either your actual expenses or the optional sales tax tables.
Actual Expenses. You must keep your actual receipts showing general sales taxes paid to use this method.
Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2024 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales 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 sales tax rate on that vehicle.
Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and oﬀ -road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Do not include sales taxes paid on items used in your trade or business.
Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2024 for amounts paid in 2024, reduce your actual 2024 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2024 for prior year purchases, do not reduce your 2024 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on line 10 (if not already included on line 7). See Recoveries in federal Publication 525 for details.
Optional Sales Tax Tables. Instead of using your actual expenses, you can use the tables in the instructions for federal Schedule A (Form 1040 or 1040-SR) to ﬁ gure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on certain speciﬁ ed items.
To ﬁ gure your state and local general sales tax deduction using the tables, see the instructions for federal Schedule A (Form 1040 or 1040-SR).

# Real Estate Taxes

For tax years 2018 through 2025, foreign real property taxes cannot be deducted.
Include taxes you paid on real estate you own that was not used for business.
If your mortgage payments include your real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2024.

# Personal Property Taxes

Hawaii does not have a personal property tax. However, you may include personal property taxes you paid to other states.
Include personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis.

# Other Taxes

If you had any deductible tax not listed on Worksheet
A-2, lines 5, 6, or 7 (such as foreign income taxes), write the amount on Worksheet A-2, line 8.

# Taxes You CANNOT Deduct

Federal income tax.
Federal excise tax on personal property, transportation, telephone, and gasoline.
Social security tax (FICA).
Medicare tax.
Federal unemployment tax (FUTA).
Railroad retirement tax (RRTA).
Customs duties.
Federal estate and gift taxes.
Certain state and local taxes, including: a. Tax on gasoline. b. Hawaii motor vehicle registration fees, including car inspection fees. c. Assessments for sidewalks or other improvements to your property. d. Tax you paid for someone else. e. License fees. (marriage, driver's, dog, hunting, auto, etc.) f. Tax on liquor, beer, wine, cigarettes, and tobacco. g. Inheritance tax. h. Taxes paid for your business or profession. (These business taxes are deducted elsewhere.)
Foreign real property taxes.

# Interest You Paid

Hawaii did not adopt the federal provisions that (1) suspends the deduction for interest paid on home equity loans, and (2) lowers the dollar limit on mortgages qualifying for the home mortgage interest deduction for tax years 2018 through 2025.
Complete Worksheet A-3 on page 32 to ﬁ gure your deduction for interest.
You should show on Worksheet A-3 interest on nonbusiness items only. Business-related interest is deducted elsewhere.
Except for certain mortgage interest, the amount of your personal interest expense (such as credit card interest) is not allowed as an itemized deduction on Worksheet A-3.

# Home Mortgage Interest

A home mortgage is any loan that is secured by your main home or second home. It includes ﬁ rst and second mortgages, home equity loans, and reﬁ nanced mortgages.
A home can be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities.
Limit on home mortgage interest. If you took out any mortgages after October 13, 1987, your deduction may be limited. Any additional amounts borrowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you reﬁ nanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. But if you reﬁ nanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after October 13, 1987.
See the 2017 federal Publication 936 to ﬁ gure your deduction if either (1) or (2) next applies. If you had more than one home at the same time, the dollar amounts in
(1) and (2) apply to the total mortgages on both homes.
Additional limits may apply if the total amount of all mortgages is more than the fair market value of the home.

You, or your spouse if ﬁ ling jointly, took out any mortgages after October 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 time during 2024. The limit is $50,000 if married ﬁ ling separately. An example of this type of mortgage is a home equity loan used to pay oﬀ credit card bills, buy a car, or pay tuition.
You, or your spouse if ﬁ ling jointly, took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2024. The limit is $500,000 if married ﬁ ling separately.

# Investment Interest

is interest paid on money you borrowed that is allocable to property held for investment.
It does not include any interest allocable to a passive activity.
Interest for royalties and other income derived from any patents, copyrights, and trade secrets by an individual or a qualiﬁ ed high technology business are deductible.
Complete and attach Form N-158, Investment Interest
Expense Deduction, to ﬁ gure your deduction.
Exception. You do not have to ﬁ le Form N-158 if
ALL of the following apply:

Your investment interest expense is not more than your investment income from interest and ordinary dividends.
You have no other deductible investment expenses.
You have no disallowed investment interest expense from 2023.

For more details, see federal Publication 550, Investment Income and Expenses.

# CANNOT Deduct

Do not include the interest you paid for-

Personal interest (interest on car loans and ﬁ nance charges on credit cards).
Service charges.
Annual fees for credit cards.
Loan fees.
Credit investigation fees.
Interest to purchase or carry tax-exempt securities

# Gifts to Charity

Hawaii adopted the federal provisions that increases the adjusted gross income limitation on cash contributions from 50% to 60%, eﬀ ective for contributions made in tax years 2018 through 2025.
Complete Worksheet A-4 on page 32 to ﬁ gure your deduction for charitable contributions.

# Deduct

You may deduct what you gave to organizations that are religious, charitable, educational, scientiﬁ c, or literary in purpose. You may also deduct what you gave to organizations that work to prevent cruelty to children or animals. An organization that tells you it is a "501(c)(3) organization" is telling you that it falls into this category.
Examples of these organizations are:

Churches, mosques, synagogues, temples, etc.
Boy Scouts, Boys and Girls Clubs of America,

CARE, Girl Scouts, Goodwill Industries, Red
Cross, Salvation Army, United Way, etc.

Fraternal orders, if the gifts will be used for the purposes listed above.
Veterans' and certain cultural groups.
Nonproﬁ t hospitals and medical research organizations.
Most nonproﬁ t educational organizations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees.
Federal, state, and local governments if the gifts are solely for public purposes.

Contributions can be in cash (including checks and money orders), property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described above. If you drove to and from the volunteer work, you can take 14 cents a mile or the actual cost of gas and oil. Add parking and tolls to the amount you claim under either method. But don't deduct any amounts that were repaid to you.
Gifts from which you beneﬁ t. If you made a gift and received a beneﬁ t in return, such as food, entertainment, or merchandise, you may deduct only the amount that is more than the value of the beneﬁ t. For example, if you paid $70 to a charitable organization to attend a fundraising dinner and the value of the dinner was $40, you may deduct only $30.
If you do not know whether you can deduct what you gave to an organization, check with that organization.
Gifts of $250 or More. You can deduct a gift of $250 or more only if you have received a statement from the charitable organization by the date you ﬁ le your return or the due date (including extensions) for ﬁ ling your return, whichever is earlier. Do not attach the statement to your return, instead keep it for your records. The statement must show the following information:

The amount of any money contributed and a description (but not value) of any property donated.
Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious beneﬁ ts (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the beneﬁ t.

In ﬁ guring whether a gift is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See federal Publication 526 if you made a separate gift of $250 or more through payroll deduction.
Limit on the amount you can deduct. See federal
Publication 526 to ﬁ gure the amount of your deduction if any of the following applies:

Your cash contributions, or contributions of ordinary income property, are more than 30% of your Hawaii adjusted gross income.
Your gifts of capital gain property are more than

20% of your Hawaii adjusted gross income.

You gave gifts of property that increased in value, or gave gifts of the use of property.

# Deduct

An amount paid to or for the beneﬁ t of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university's stadium.
Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no signiﬁ cant element of personal pleasure, recreation, or vacation in the travel.
Political contributions.
Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups.
Cost of raﬄ e, bingo, or lottery tickets.
Value of your time or services.
Value of blood given to a blood bank.
The transfer of a future interest in tangible personal property (generally until the entire interest has been transferred).
Gifts to: a. Individuals and groups that are run for personal proﬁ t. b. Foreign organizations. c. Organizations engaged in certain political activities that are of direct ﬁ nancial interest to your trade or business. d. Groups whose purpose is to lobby for changes in the law. e. Civic leagues, social and sports clubs, labor unions, and chambers of commerce.
Value of beneﬁ ts received in connection with a contribution to a charitable organization.
Cost of tuition.

# Gifts by Cash or Check

On Worksheet A-4, line 15, enter the total contributions you made in cash or by check (including out-ofpocket expenses).
Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see federal Publication 526 for information on the records you must keep. Do not attach the record to your tax return.
Instead, keep it with your other tax records.

# Other Than by Cash or Check

On Worksheet A-4, line 16, enter the total contributions you made other than by cash or check. If you gave used items, 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 when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see federal Publication 561.
If the amount of your deduction is more than $500, you must complete and attach federal Form 8283. For this purpose, the "amount of your deduction" means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may also have to get appraisals of the values of the donated property. See federal Form 8283 and its instructions for more information.
Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualiﬁ ed appraisal and federal Form 8283 with your tax return.
Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the property.
For each gift of property, you should also keep reliable written records that include:

How you ﬁ gured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal.
The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value.
How you ﬁ gured your deduction if you chose to reduce your deduction for gifts of capital gain property.
Any conditions attached to the gift.

# Casualty and Theft Losses

Hawaii did not adopt the federal provision that (1) limits the personal casualty loss deduction for property losses (not used in connection with a trade or business or transaction entered into for proﬁ t) to apply only to losses incurred as a result of federally-declared disasters for losses arising in tax years 2018 through 2025, and (2) waives the requirement that casualty losses from qualiﬁ ed disasters exceed 10% of adjusted gross income to be deductible, and that such losses must exceed $500.
Complete Worksheet A-5 on page 32 to ﬁ gure your deduction for casualty and theft losses.
Use line 21e to report casualty or theft loss(es) of property that is not used in a trade or business, or for income-producing purposes. Complete the 2017 federal Form 4684, Casualties and Thefts, to ﬁ gure your loss.
Write the amount from the 2017 federal Form 4684, line
16 on line 19 of Worksheet A-5 on page 32, ﬁ ll in Worksheet A-5, and attach a copy of the 2017 federal Form 4684 to Form N-11.

# Losses You CAN Deduct

You may be able to deduct part or all of each loss caused by theft, vandalism, ﬁ re, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a ﬁ nancial institution but lost because of the insolvency or bankruptcy of the institution.
If your property is covered by insurance, you must ﬁ le a timely insurance 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 insurance is still deductible. You can deduct personal casualty or theft losses only to the extent that: a. The amount of EACH separate casualty or theft loss is more than $100, and b. The total amount of ALL losses during the year (reduced by the $100 limit) is more than 10% of your adjusted gross income.
Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct those amounts paid. See federal Publication 547 for details.
Use Worksheet A-6, line 25, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.

# Losses You CANNOT Deduct

Money or property misplaced or lost.
Accidental breaking of articles such as glassware or china under normal conditions.
Damage due to progressive deterioration (steady weakening of a building due to normal wind and weather conditions; termite or moth damage; damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests).

# Miscellaneous Deductions

Hawaii did not adopt the federal provision that suspends all miscellaneous itemized deductions that are subject to the 2% ﬂ oor for tax years 2018 through 2025.
Complete Worksheet A-6 on page 32 to ﬁ gure your miscellaneous deductions.

# In General

Most miscellaneous deductions cannot be deducted in full. You must subtract 2% of your adjusted gross income from the total.
Generally, the 2% limit applies to job expenses you paid for which you were not reimbursed (line 23). The limit also applies to tax preparation fees (line 24) and certain expenses you paid to produce or collect taxable income or certain tax-exempt income (line 25).
The 2% limit does not apply to certain other miscellaneous expenses that you may deduct. These expenses can be deducted in full on line 30. Gambling losses (to the extent of winnings) and certain job expenses of handicapped employees can be deducted on line 30. See the 2017 federal Publication 529, Miscellaneous Deductions, for more information.

# Employee Business Expenses

Note: The 2024 standard mileage rate for business use of your vehicle is 67 cents a mile.
On Worksheet A-6, line 23, report job expenses you paid for which you were not reimbursed. Complete the 2017 federal Form 2106 or 2106-EZ and attach it to Form N-11 if:

You claim any travel, transportation, meal, or entertainment expenses for your job; or
Your employer paid you for any of your job expenses reportable on Worksheet A-6, line 23.

Examples of expenses to include on line 23 of
Worksheet A-6 are:

Travel, transportation, meal, or entertainment expenses.
Union dues.
Safety equipment, small tools, and supplies you needed for your job.
Uniforms required by your employer that are not suitable for ordinary wear.
Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
Physical examinations required by your employer.
Dues to professional organizations and chambers of commerce.
Subscriptions to professional journals.
Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.
Certain business use of part of your home, but only if you use that part regularly and exclusively for business purposes and for the convenience of your employer. For details, including limits that apply, see the 2017 federal Publication 587, Business Use of Your Home.
Certain education expenses you paid that meet at least one of the following two tests.
The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona ﬁ de business purpose of your employer.
The education maintains or improves skills needed in your present work.

Some education expenses are not deductible. See Expenses You MAY NOT Deduct on this page.

# Tax Preparation Fees

On Worksheet A-6, line 24, enter the fees you paid for preparation of your federal and Hawaii tax return, including fees paid for ﬁ ling your return electronically.

# Other Expenses

On Worksheet A-6, line 25, enter the total amount you paid to produce or collect taxable income and certain tax-exempt income, and manage or protect property held for earning income. But do not include any personal expenses. Attach a statement showing the type and amount of each expense to Form N-11. Examples of these expenses are:

Safe deposit box rental.
Certain legal and accounting fees.
Clerical help and oﬃ ce rent.
Custodial (e.g., trust account) fees.
Your share of the investment expenses of a regulated investment company.
Certain losses on nonfederally insured deposits in an insolvent or bankrupt ﬁ nancial institution. For details, including limits that apply, see the 2017 federal Publication 529.
Casualty and theft losses of property used in performing services as an employee.
Deduction for repayment of amounts under a claim of right over $3,000. See Repayments in the 2017 federal Publication 525, Taxable and Nontaxable Income, for more information.
Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card.
Expenses for royalties and other income derived from any patents, copyrights, and trade secrets by an individual or a qualiﬁ ed high technology business.

# Other Deductions

List only the following expenses on Worksheet A-6, line 30:

Gambling losses, but only to the extent of gambling winnings reported on federal Schedule 1 (Form 1040 or 1040-SR), line 8.
- Note: Hawaii adopted the federal provision that deﬁ nes losses from wagering transactions to include any otherwise allowable deduction incurred in carrying on wagering transactions

(e.g., traveling to and from a casino) for tax years
2018 through 2025.

Casualty and theft losses of income-producing property.
Hawaii estate and transfer tax.
Amortizable bond premium on bonds acquired before October 23, 1986.
Certain unrecovered investment in an annuity (IRC section 72(b)(3)). For details, see the 2017 federal Publication 575, Pension and Annuity Income.
Impairment-related work expenses of a disabled person.
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.

List the type and amount of each expense and attach a copy of the list to your return. Enter one total in the amount space for line 30. For more information on these expenses, see the 2017 federal Publication 529, Miscellaneous Deductions.

# Deduct

Some expenses are not deductible at all. Examples are:

Political contributions.
Legal expenses for personal matters that do not produce taxable income.
Lost or misplaced cash or property.
Expenses for meals during regular or extra work hours.
The cost of entertaining friends.
Commuting expenses.
Travel expenses for employment away from home if that period of employment exceeds one year.
Travel as a form of education.
Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment.
Club dues.
Expenses of adopting a child.
Fines and penalties.
Expenses of producing tax-exempt income, except for expenses for royalties and other income derived from any patents, copyrights, and trade secrets by an individual or a qualiﬁ ed high technology business.
Education that:
Is needed to meet the minimum educational requirements of your present trade or business, or
Is part of a program of study that will qualify you for a new trade or business.

# Dependents

If your parent (or someone else) can claim you as a dependent on his or her return (even if that person chose not to claim you), ﬁ ll in the oval above line 21. If you are claiming the standard deduction, see Standard Deduction for Dependents on page 20 to ﬁ gure your standard deduction.

# Itemized Deductions

Hawaii did not adopt the federal provision that suspends the overall limitation on itemized deductions for tax years 2018 through 2025.
Your state income tax will be less if the total of your itemized deductions is larger than the standard deduction. To ﬁ gure your itemized deductions, ﬁ ll in lines 21a to 21f.
Add lines 21a through 21f, and enter the result on line
22 if the amount on line 20 (Hawaii adjusted gross income) is $166,800 or less ($83,400 if married ﬁ ling separately).

You may not be able to deduct all of your itemized deductions if the amount on line 20 (Hawaii adjusted gross income) is more than $166,800 ($83,400 if married ﬁ ling separately).
Use the Total Itemized Deductions Worksheet on page
32 to ﬁ gure the amount you may deduct.

# Standard Deduction

Hawaii did not adopt the federal provision that increases the standard deduction amounts for tax years
2018 through 2025.
Taxpayers who do not itemize their deductions may reduce their adjusted gross income by the amount of the standard deduction appropriate to their ﬁ ling status. The amount of the standard deduction for each ﬁ ling status is as follows:
Filing Status Standard Deduction
Single $4,400
Married ﬁ ling jointly 8,800
Married ﬁ ling separately 4,400
Head of Household 6,424
Qualifying Surviving Spouse 8,800
Standard Deduction for Dependents. If you can be claimed as a dependent by someone else and you do not itemize your deductions, your standard deduction is limited to the greater of $500 or your earned income (up to the full standard deduction for your ﬁ ling status). The standard deduction for an individual who can be claimed as a dependent on the tax return of another taxpayer is computed as follows:
A. Enter your earned income
(deﬁ ned below). If none, enter zero … A.
B. Minimum amount … B. 500.00
C. Compare the amounts on lines A and B above. Enter the LARGER of the two amounts here … C.
D. Maximum amount. Enter the full standard deduction for your ﬁ ling status, shown in the chart above, here … D.
E. Compare the amounts on lines C and D above. Enter the SMALLER of the two amounts here and on Form N-11, line 23 … E.
Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amounts you reported on federal Form 1040 or Form 1040-SR, line 1 (wages), federal Schedule 1 (Form 1040 or 1040-SR), lines 3 (business income) and 6 (farming income), minus the amount, if any, on federal Schedule 1 (Form 1040 or 1040-SR), line 15 (deduction for self-employment tax).

# Line 24

Line 20 minus line 22 or 23, whichever applies. This line MUST be ﬁ lled in. If line 24 is a negative number, shade the minus (-) in the box to the left of the amount boxes.

# Exemptions

Caution: If you can be claimed as a dependent on another person's tax return, you may not claim an exemption for yourself.
Hawaii did not adopt the federal provision that suspends the deduction for personal exemptions for tax years 2018 through 2025.

# Regular Exemptions

Residents are allowed $1,144 for each exemption they can claim. Multiply $1,144 by the total number of exemptions you claimed on line 6e.

# Exemptions

Fill in the appropriate oval(s) on line 25 if you are blind, deaf or totally disabled and your impairment has been certiﬁ ed. You must submit a completed Form N-172 prior to ﬁ ling your return in order to claim this exemption. If you do not, the exemption will be disallowed and your return processed without the disability exemption(s) claimed.
"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 than 20/200 but is accompanied by a limitation in the ﬁ eld of vision such that the widest diameter of the visual ﬁ eld subtends an angle no greater than 20 degrees.
"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.
"Person totally disabled" means a person who is totally and permanently disabled, either physically or mentally, which results in the person's inability to engage in any substantial gainful business or occupation. It is presumed that a person whose earned income exceeds $30,000 for the taxable year is engaged in a substantial, gainful business or occupation.
The impairment of sight, deafness or disability shall be certiﬁ ed on the basis of a written report on an examination performed by a qualiﬁ ed ophthalmologist, quali- ﬁ ed optometrist or a qualiﬁ ed otolaryngologist, licensed audiologist, or a qualiﬁ ed physician, as the case may be, on Form N-172.
A blind, deaf or totally disabled person who quali- ﬁ es, may be allowed a Disability 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 exemptions for your children or other dependents, or for being 65 or older. The following maximum exemptions are allowed:
One Individual (any ﬁ ling status) - $7,000
Taxpayer and Spouse (non-disabled spouse under 65) - 8,144
Taxpayer and Spouse (non-disabled spouse age 65 or over) - 9,288
Taxpayer and Spouse (both disabled) - 14,000
For more information, see Tax Information Release
No. 89-3, "State Tax Beneﬁ ts Available to Persons with
Impaired Sight, Impaired Hearing, or Who are Totally
Disabled," and Tax Information Release No. 2022-01,
"State Tax Beneﬁ ts Available to Individuals Who are
Blind, Deaf, or Totally Disabled."
Also, see the administrative rules relating to substantial gainful business or occupation (section 18-235-1.14(d), HAR).

# Taxable Income

Line 24 minus line 25, but not less than zero.
Hawaii did not adopt the federal provision that allows a deduction for qualiﬁ ed business income from a partnership, S corporation, or sole proprietorship for tax years 2018 through 2025.

# Tax

To ﬁ gure your tax, you will use one of the following methods. Read the conditions below to see which you should use, and ﬁ ll in the appropriate oval on line 27 if you use the tax table, tax rate schedules, or alternative tax on capital gains. Fill in the oval for tax from the applicable forms if you use Form N-168 or Form N-615.
Then, go to the Tax Computation Worksheet on page 32.

# Tax Table

If your taxable income is less than $100,000, you
MUST use the Tax Table on pages 36 through 47 or at tax.hawaii.gov/forms/ to ﬁ nd your tax. Be sure you use the correct column in the Tax Table. After you have found the correct tax, enter that amount. There is an example at the beginning of the table to help you ﬁ nd the correct tax.

# Tax Rate Schedules

You must use the Tax Rate Schedules on page 48 to ﬁ gure your tax if your taxable income is $100,000 or more.
An individual engaged in a farming or ﬁ shing business may elect to average their farming or ﬁ shing income over a three-year period. See Form N-168 for more information.
If a child under age 14 has unearned income of more than $1,000, use Form N-615, Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000, to see if any of the child's unearned income is taxed at the parent's rate and, if so, to ﬁ gure the child's tax. See Form N-615 for more information.

# Alternative Tax on Capital Gains

If you have a net capital gain, you may be able to reduce your tax using the Tax on Capital Gains Worksheet on page 33 if your taxable income is over $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classiﬁ cations). If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classiﬁ cations) or under, do not use the Tax on Capital Gains Worksheet on page 33.
Some taxpayers will have Hawaii gain adjustments.
Before ﬁ lling in the worksheet, determine whether you have adjustments from the Hawaii Additions Worksheet on page 31, e (gain adjustment), or j (other adjustments); from the Hawaii Subtractions Worksheet on page 31, j (certain income from a qualiﬁ ed high technology business), or n (other adjustments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less.

# Total Tax Liability

Use the Tax Computation Worksheet on page 32 to ﬁ gure your total tax liability.

# Refundable Credits

IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the diﬀ erence will be refunded to you. It is very important that you carefully read the following instructions for each of these credits to ensure that you properly claim all the credits to which you are entitled.

# Credit

If your federal adjusted gross income was less than
$60,000 (less than $40,000 if your ﬁ ling status is Single), you may qualify for this credit.
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 this credit.
For more information, see Form N-311, Refundable
Food/Excise Tax Credit.
To claim this credit. Complete Form N-311 and attach it to your return.
Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2025. If you are a ﬁ scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline.

# Household Renters

If you occupy and pay rent for real property within the State as your residence, your Hawaii adjusted gross income was less than $30,000, and the rent you paid during 2024 was more than $1,000, you may qualify for this credit.
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 this credit.
See the instructions for Schedule X, Part I, on page 26, for more information.
To claim this credit. Complete Schedule X, Part I, and attach it to your return.
Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2025. If you are a ﬁ scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline.

# Dependent Care Expenses

Certain payments made for child and dependent care
(including payments made to the State of Hawaii A+
Program) may be claimed as a credit against your tax due.
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 this credit.
See the instructions for Schedule X, Part II, on page
27, for more information.
To claim this credit. Complete Schedule X, Part II, and attach it to your return.

# Restraint System

Each taxpayer who ﬁ les an individual income tax return for the taxable year may claim a tax credit of $25 for 2024 for the purchase of one or more new child passenger restraint systems which comply with federal motor vehicle safety standards. This credit is $25 per return regardless of the cost or the number of restraint systems purchased.
To claim this credit. Enter $25 in line 31, and attach a copy of the sales invoice, which states the type of child restraint system purchased, to your return.
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 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.
If the invoice has somebody else's name on it, you must attach an explanation.

Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2025. If you are a ﬁ scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline.

# Line 32

Total Refundable Tax Credits from Schedule CR
If you are claiming any refundable tax credits, you must use Schedule CR, Schedule of Tax Credits, to summarize the total refundable tax credits claimed. Complete Part I of Schedule CR, and enter the amount from Schedule CR, line 10, on line 32. Attach Schedule CR directly behind Form N-11. See Instructions for Schedule CR for more information.

# Other Credits

Pro Rata Share of Taxes Withheld and Paid by a Partnership or S

# Real Property Interests

If the tax was withheld by a partnership or S corporation, and you are taxable on a pro rata share of the entity's gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership or S corporation on Schedule CR, line 9a, and attach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corporation.
If the partnership or S corporation ﬁ led a Form N-
288C, Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being refunded to the entity.

# Company

A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3)(D) is required to be included in the shareholder's return. The regulated investment company will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 9b, and attach an explanation.

# Years

Act 56, SLH 2023, conforms to IRC section 1341, which allows a taxpayer to claim a credit when an item of income reported in an earlier tax year at a higher tax rate is returned in a subsequent year at a lower tax rate if it is determined that the taxpayer did not have an unrestricted right to the item of income when reported. If this credit applies to you, include the amount on Schedule CR, line 9c, and attach an explanation.

# Adjusted Tax Liability

Line 27 minus line 33. Enter the result on this line.
If line 34 is a negative number, shade the minus (-) in the box to the left of the amount boxes.

# Nonrefundable Credits

If you are using nonrefundable credits to oﬀ set your adjusted tax liability (line 34), the total of the nonrefundable credits used cannot be greater than your adjusted tax liability. If line 34 is zero or less, nonrefundable tax credits may not be used. Even if you are not able to use the nonrefundable tax credits, complete the forms for any tax credits you qualify for, and attach the forms to your Form N-11. If the forms are not attached, no claim for the tax credit has been made, and you will lose the carryover of your unused tax credits.

# Credits from Schedule CR

Note: If line 34 is zero or less, no tax credit may be used. Enter zero on line 35.
If you are claiming any nonrefundable tax credits, you must use Schedule CR, Schedule of Tax Credits, to summarize the total nonrefundable tax credits claimed.
Complete Part II of Schedule CR, and enter the amount from Schedule CR, line 32, on line 35. Attach Schedule CR directly behind Form N-11. See Instructions for Schedule CR for more information.

# Line 36

Line 34 minus line 35. Enter the result on this line.
If line 36 is a negative number, shade the minus (-) in the box to the left of the amount boxes.

# Withheld

Note: If taxes were withheld on the sale of Hawaii real property, report this amount on line 38, "2024 Estimated Tax Payments."
Add the Hawaii income tax withheld as shown on federal Form(s) W-2 and 1099-G (unemployment compensation), State Form N-2, and any other forms that show Hawaii income tax withheld. Enter the total on this line.
Attach a copy of federal Form(s) W-2 and 1099-G, and
Form N-2 showing the withholding. If not attached, the withholding may be disallowed.

# 2024 Estimated Tax Payments

Note: If taxes were withheld on the sale of Hawaii real property, attach a copy of the Form(s) N-288A showing the withholding.
Enter on this line your estimated Hawaii income tax payments made on Form N-200V for 2024. Do not include your 2023 overpayment you requested to have applied to your 2024 estimated tax (this amount is to be reported on line 39).
Also include on this line the amount of taxes withheld on the sale of Hawaii real property computed as follows:

Amount of taxes withheld as shown on Form(s) N-288A, "Statement of

Withholding on Dispositions by
Nonresident Persons of Hawaii Real
Property Interests" …

Amount of refund you already applied for on Form(s) N-288C, "Application for

Tentative Refund of Withholding on
Dispositions by Nonresident Persons of Hawaii Real Property Interests" …

Line 1 minus line 2. Include this amount on Form N-11, line 38 …

If the tax was withheld for you through a partnership or S corporation, see the Instructions for Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Corporation on the Sale of Hawaii Real Property Interests on page 21.
If you made estimated tax payments on Forms N-
200V or had tax withheld on the sale of Hawaii real property on Forms N-288A for yourself and your spouse under your social security number but are now ﬁ ling separate returns, you can enter the total amount paid with Forms N-200V or Forms N-288A on either of your separate returns or you and your spouse can divide the payments in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Forms N-200V or Forms N-288A payments between you and your spouse. Also, enter the social security numbers of both spouses on the separate returns.
If you and your spouse each ﬁ led separate Forms N-
200V or have separate Forms N-288A but are now ﬁ ling a joint return, enter the total paid with both Forms N-200V or Forms N-288A on your joint return.
Follow the above instructions even if your spouse died during the year.

# 2024 Estimated Tax

Enter on this line any overpayment from your 2023 return that you applied to your 2024 estimated tax.

# Amount Paid with Extension

If you made an extension payment with Form N-
200V, enter the amount you paid on this line.
If you made an extension payment for yourself and your spouse under your social security number on Form N-200V but are now ﬁ ling separate returns, you can enter the total amount paid with Form N-200V on either of your separate returns or you and your spouse can divide the payment in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Form N-200V payment between you and your spouse. Also, enter the social security numbers of both spouses on the separate returns.
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.

# Total Payments

Add lines 37 through 40. Enter the amount on this line.

# Amount Overpaid

If line 41 is larger than line 36, and line 36 is zero or more, subtract line 36 from line 41 and show the diﬀ erence on line 42. This is the amount overpaid.
However, if line 36 is less than zero, complete the following worksheet:

Amount from line 36 (enter as a positive number) …
Amount from line 41 …
Add line 1 and line 2 …

Enter the amount from line 3 of the worksheet on line

This is the amount overpaid.

If you have an underpayment of estimated tax penalty on line 50, do not include the penalty amount on this line. Your overpayment will be reduced automatically by the amount of the penalty.

# Maintenance Fund

The Hawaii School-Level Minor Repairs and Maintenance Special Fund provides moneys for schoollevel minor repairs and maintenance. If you have an overpayment of at least $2 ($4 if married and ﬁ ling a joint return), you can choose to contribute to the Hawaii School-Level Minor Repairs and Maintenance Special Fund.
Fill in the appropriate oval(s) if you want to contribute $2 to the Hawaii School-Level Minor Repairs and Maintenance Special Fund (or $4 if you are ﬁ ling a joint return and your spouse also wants to contribute). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked.

# Public Libraries Fund

The Hawaii Public Libraries Special Fund provides moneys to support the operations of the library system.
If you have an overpayment of at least $5 ($10 if married and ﬁ ling a joint return), you can choose to contribute to the Hawaii Public Libraries Special Fund.
Fill in the appropriate oval(s) if you want to contribute
$5 to the Hawaii Public Libraries Special Fund (or $10 if you are ﬁ ling a joint return and your spouse also wants to contribute). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked.

# Line 43c

Contribution to the Domestic and Sexual Violence / Child

# Abuse and Neglect Funds

The Hawaii Children's Trust Fund provides moneys for the award of grants for primary and secondary prevention activities to prevent child abuse and neglect.
The Domestic Violence and Sexual Assault Special
Fund provides moneys for programs and grants or purchases of service that support or provide domestic violence and sexual assault intervention or prevention.
The Spouse and Child Abuse Special Accounts provide moneys for staﬀ programs, and grants or purchases of service that support or provide spouse or child abuse intervention or prevention. If you have an overpayment of at least $5 ($10 if married and ﬁ ling a joint return), you can choose to contribute to these funds.
Fill in the appropriate oval(s) if you want to contribute
$5 to the Hawaii Children's Trust Fund, the Domestic
Violence and Sexual Assault Special Fund, and the
Spouse and Child Abuse Special Accounts (or $10 if you are ﬁ ling a joint return and your spouse also wants to contribute). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked.

# Applied to 2025 Estimated Tax

Caution: Unless otherwise requested, the Department will apply all joint payments to the ﬁ rst claim on a tax return by any party to the joint payment. To request the allocation of joint payments to each of your and your spouse's individual tax accounts, complete Form L-12, Request for Allocation of Tax Amounts for Individuals, and attach it to your 2024 individual tax return.
Enter the amount from line 45 that you want applied to your estimated tax for 2025.
If you have an underpayment of estimated tax penalty on line 50, do not include the penalty amount on this line. The amount applied to your 2025 estimated tax will be reduced automatically by the amount of the penalty.

If you and your spouse ﬁ led a joint return for 2024 but will ﬁ le separate returns for 2025, you can request that the 2025 estimated tax be applied to either of your separate returns or you and your spouse can divide the estimated tax to be applied in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the estimated tax to be applied between you and your spouse. Also, enter the social security numbers of both spouses on the separate returns.

# Refund

Note: Refunds may be delayed without a valid social security number or ITIN provided on your return.
Line 45 minus line 46. This is the amount that will be refunded to you.
If you have an underpayment of estimated tax penalty on line 50, do not include the penalty amount on this line. The amount of your refund will be reduced automatically by the amount of the penalty.
If you are ﬁ ling your return after the prescribed due date, the refund shown may be limited or disallowed due to the statute of limitations. In general, a claim for refund or credit for overpaid income taxes must be ﬁ led within three years after the return is ﬁ led for the taxable year, within three years of the due date for ﬁ ling the return, or within two years from when the tax is paid, whichever is later. For purposes of determining whether a refund or credit is allowed, taxes paid on or before the due date of the return (e.g., taxes withheld 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 ﬁ le the return.

# Lines 47b Through 47d

If the ultimate destination of your refund is to a foreign (non-U.S.) bank account, ﬁ ll in the oval under line 47a. Due to rules for international ACH transactions, direct deposit of refunds into foreign (non-U.S.) bank accounts will not be available. A check will be sent to you instead.
If you are ﬁ ling a Hawaii income tax return for the ﬁ rst time, direct deposit of refunds will not be available.
A check will be sent to you instead.
If you owe certain past-due debts, such as child support, and all or part of the overpayment on line 42 is used (oﬀ set) to pay the past-due amount, direct deposit of refunds will not be available. A check will be sent to you instead.

# Direct Deposit of Refund

Complete lines 47b through 47d if you want the Department to directly deposit the amount shown on line 47a into your checking or savings account at a bank or other ﬁ nancial institution (such as a mutual fund, brokerage ﬁ rm, or credit union) instead of sending you a check.

# Why Use Direct Deposit?

You get your refund fast - even faster if you e-ﬁ le!
Payment is more secure - there is no check to get lost.
More convenient. No trip to the bank to deposit your check.
Saves tax dollars. A refund by direct deposit costs less than a check.

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 Department is not responsible for a lost refund if you enter the wrong account information.
If you ﬁ le a joint return and ﬁ ll in lines 47b through
47d, you are appointing your spouse as an agent to receive the refund. This appointment cannot be changed later.
Some ﬁ nancial institutions will not allow a joint refund to be deposited into 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.

# Routing Number

The routing number must be nine digits. The ﬁ rst two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead.
Your check may state that it is payable through a ﬁ - nancial institution diﬀ erent from the one at which you have your checking account. If so, do not use the routing number on that check. Instead, contact your ﬁ nancial institution for the correct routing number to enter on line 47b.

# Type of Account

On line 47c, ﬁ ll in the applicable oval to indicate whether you want your refund deposited into your checking or savings account.

# Account Number

Contact your ﬁ nancial institution for the correct account number to enter on line 47d. The account number can be up to 17 characters (both numbers and letters).
Omit spaces, hyphens, and special symbols. Enter the number from left to right and leave any unused boxes blank. Be sure not to include the check number.

# Balance Due

If line 36 is larger than line 41, the diﬀ erence is your balance due.
Do not include any penalty and/or interest amounts on this line. Also, if you have an underpayment of estimated tax penalty on line 50, do not include the penalty on this line.

# Payment Amount

Enter the amount of your payment, including any penalty and interest. If you are including penalty and interest in the payment amount, identify and enter the penalty and/or interest amounts on a separate sheet of paper and attach it to the Form N-11.
You can pay online at hitax.hawaii.gov or by check or money order payable to "Hawaii State Tax Collector."
Write your social security number, daytime phone number, and "2024 Form N-11" on your check or money order, and attach it to the front of Form N-11.
If you cannot pay the full amount you owe, you can request to enter a payment agreement after you receive the billing notice. Please be aware that penalty and interest continue to accrue on the unpaid tax amount even though you have not received the billing notice. Payments will be accepted and applied to your tax liability; however, to ensure your payments are applied correctly, your check or money order must have: (1) your name clearly printed on the check as it is printed on the tax return (if ﬁ ling a joint return, also print your spouse's name), (2) your social security number (if ﬁ ling a joint return, also write your spouse's social security number),
(3) your daytime phone number, and (4) the tax year and form number you ﬁ led (e.g., 2024 N-11).

# Estimated Tax Penalty

See the instructions for Penalties and Interest on page
25 and Form N-210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you owe a penalty for the underpayment of estimated taxes. If you owe a penalty, enter the penalty amount on Form N-11, line 50. Do not include the penalty amount on lines 42, 46, 47a, or 48. If you have an overpayment, your overpayment (and the amount applied to your 2025 estimated tax or the amount of your refund) will be reduced automatically by the amount of the penalty. If you have any taxes due, include the amount of the penalty on line 49.
Fill in the oval at line 50 if Form N-210 is attached.
If you are a farmer or ﬁ sherman, you may receive a penalty notice for underpaying estimated tax even though you ﬁ led your return on time, attached Form N-210, and met the gross income from farming or ﬁ shing requirement. If you receive a penalty notice and you think it is in error, write to the address 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 requirement.

# Amended Returns

If you are ﬁ ling an amended return, ﬁ ll in the amended return oval at the top of Form N-11. Complete your amended return using corrected amounts through line

Attach Schedule AMD, Explanation of Changes on

Amended Return, to the income tax return Form N-11.
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 Schedule CR and Schedule X, even if you claimed the credits on the original return.
If you are ﬁ ling an amended return due to a farming net operating loss carryback, also ﬁ ll in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year.
If you are ﬁ ling an amended return due to an IRS adjustment, also ﬁ ll in the IRS Adjustment oval.
See page 26 of the instructions for more information.

# Original Return

Enter on line 51 the amount paid on your original 2024
Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2024 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes.
Attach Schedule AMD, Explanation of Changes on
Amended Return. 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 Schedule CR and Schedule X, even if you claimed the credits on the original return.

# Amended Return

If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return.
If there is an amount on line 51, complete one of the worksheets below. When completing the worksheet, enter all amounts as positive numbers.
If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, complete the following worksheet:

Amount from line 42 (less the amount of estimated tax penalty on line 50, if any) …
Amount from line 51 …
Add line 1 and line 2 …

Enter the amount from line 3 of the worksheet on line

This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, complete the following worksheet:
Amount from line 48 (plus the amount of estimated tax penalty on line 50, if any) …
Amount from line 51 …
Line 1 minus line 2 …

Enter the amount from line 3 of the worksheet on line
52.
If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount you owe on your amended return.
If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet:

Amount from line 42 (less the amount of estimated tax penalty on line 50, if any) …
Amount from line 51 …
Line 1 minus line 2 …

Enter the amount from line 3 of the worksheet on line
52.
If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes.
If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet:

Amount from line 48 (plus the amount of estimated tax penalty on line 50, if any) …
Amount from line 51 …
Add line 1 and line 2 …

Enter the amount from line 3 of the worksheet on line

This is the amount you owe on your amended return.

If you have an overpayment on your amended return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line
43b) if line 43b on your original return was blank, and/or
(3) Domestic and Sexual Violence/Child Abuse and Neglect Funds (line 43c) if line 43c on your original return was blank.
Subtract the amount contributed to the above funds from the amount of overpayment available and enter the diﬀ erence on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available.
If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social security number, daytime phone number, and "2024 Amended Form N-11" on your check or money order.
Attach Schedule AMD, Explanation of Changes on
Amended Return. 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 Schedule CR and Schedule X, even if you claimed the credits on the original return.

# Taxpayer Questionnaire

All taxpayers MUST complete lines 53, 54, and
55.

# Schedule C

If you ﬁ lled in Schedule C for federal Form 1040 (for taxpayers receiving income from operating a business or practicing a profession as a sole proprietorship), check "Yes." If you checked "No," go on to line 54.

# Hawaii Gross Receipts

Enter your Hawaii gross receipts or sales, net of returns and allowances. This will be the Hawaii amount from Schedule C, line 3. If you do not have any Hawaii gross receipts or sales, enter zero (0).
If you ﬁ led more than one Schedule C, enter the total of your Hawaii gross receipts.

# Main Business Activity and Product

Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For example, business activity: wholesale, business product: groceries; or business activity: retail, business product: hardware.

# Hawaii Tax Identiﬁ cation Number

If you are operating a business or practicing a profession as a sole proprietorship in Hawaii, enter your Hawaii Tax Identiﬁ cation Number for this activity. If you are not operating a business or practicing a profession as a sole proprietorship in Hawaii, and do not have a Hawaii Tax Identiﬁ cation Number for this activity, leave the boxes blank.
If more than one identiﬁ cation number applies, enter the identiﬁ cation number that accounted for the most gross income included here. On a separate sheet, list the other identiﬁ cation number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identiﬁ cation number(s).

# Rents on Schedule E

If you received rental income and reported it on
Schedule E, federal Form 1040, check "Yes." If you checked "No," go on to line 55.

# Hawaii Gross Receipts

Enter your Hawaii gross rents. In most cases, this will be the Hawaii amount from Schedule E, line 3. If you do not have any Hawaii gross rents, enter zero (0).
If you ﬁ led more than one Schedule E, enter the total of your Hawaii gross rents.

# Hawaii Tax Identiﬁ cation Number

If you received rental income from property located in Hawaii, enter your Hawaii Tax Identiﬁ cation Number for this activity, even if you wrote the same number down on line 53. If you did not receive rental income from property located in Hawaii, and do not have a Hawaii Tax Identiﬁ cation Number for this activity, leave the boxes blank.
If more than one identiﬁ cation number applies, enter the identiﬁ cation number that accounted for the most gross rents included here. On a separate sheet, list the other identiﬁ cation number(s), along with the Hawaii gross rents relating to that identiﬁ cation number(s).

# Schedule F

If you completed Schedule F for federal Form 1040
(for those receiving farming income), check "Yes." If you checked "No," go to Step 7 on page 25.

# Hawaii Gross Receipts

Enter your Hawaii gross receipts or sales, net of returns and allowances. This will be the Hawaii amount from Schedule F, line 9. If you do not have any Hawaii gross receipts or sales, enter zero (0).

# Main Business Activity and Product

Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For example, business activity: ranching, business product: cattle.

# Hawaii Tax Identiﬁ cation Number

If you are operating a farm in Hawaii, enter your Hawaii Tax Identiﬁ cation Number for this activity, even if you wrote the same number down on line 53 or 54. If you are not operating a farm in Hawaii, and do not have a Hawaii Tax Identiﬁ cation Number for this activity, leave the boxes blank.
If more than one identiﬁ cation number applies, enter the identiﬁ cation number that accounted for the most gross income included here. On a separate sheet, list the other identiﬁ cation number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identiﬁ cation number(s).

Now continue with Step 7 below.

# Step 7

Check your return to make sure it is correct.

# Third Party Designee

Note: This designation is not a full power of attorney and does not replace Form N-848.
If you want to authorize the Department to discuss the processing of your tax return with a person that you designate, enter the name of your third party designee, telephone number, and identiﬁ cation number. You are authorizing the Department to call your third party designee to answer any questions that 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 the processing of your return or for other issues relating to your return.

# (For Hawaii State and County Elections)

This Fund supports the Hawaii Campaign Spending
Commission, a watchdog agency that works to ensure that all campaign donations and expenditures are made public and comply with campaign ﬁ nance laws to prevent corruption in politics. The Fund also supports the public ﬁ nancing of political campaigns which makes qualiﬁ ed candidates less dependent on private special interest donors to fund their campaigns.
If you have a tax liability of at least $3 ($6 if married and ﬁ ling a joint return), you can choose to contribute to the Hawaii Election Campaign Fund. If you ﬁ ll in the "Yes" oval, $3 will go to the Hawaii Election Campaign
Fund. If you are ﬁ ling a joint return, and your spouse wants $3 to go to the Fund, ﬁ ll in the second "Yes" oval.
Filling in "Yes" will not increase your tax or reduce your refund.
Once made, the designation cannot be revoked for this taxable year.
See the Hawaii Campaign Spending Commission website at hawaii.gov/campaign or call 808-586-0285 for more information.

# Sign and date your return.

Form N-11 is not considered a valid return unless you sign it. If you are unable to sign the return (due to disease or injury, etc.), you can appoint an agent to sign your return. A return signed by an agent must have a power of attorney attached that authorizes the agent to sign for you. You can use Form N-848, Power of Attorney.
Be sure to date your return. If you have someone else prepare your return, you are still responsible for the correctness of the return.
Joint Return. Your spouse must also sign Form N-11 if it is a joint return. If your spouse cannot sign because of disease or injury and tells you to sign, you can sign your spouse's name in the proper space on the return followed by the words "By (your name), Spouse." Be sure to also sign in the space 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 ﬁ ling, the tax year, and the reason your spouse cannot sign, and that your spouse has agreed to your signing for him or her.
If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian.
If your spouse is unable to sign the return because he or she is serving in a combat zone, and you do not have a power of attorney or other statement, you can sign for your spouse. Attach a signed statement to your return that explains that your spouse is serving in a combat zone.
If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney. Attach the power of attorney to your tax return.
If you are ﬁ ling a joint return as the surviving spouse, see Death of Taxpayer on page 6.
Child's Return. If your child cannot sign the return, sign your child's name in the space provided. Then, add "By (your signature), parent for minor child."
Occupation. Write your occupation in the space provided. If married and ﬁ ling a joint return, also write your spouse's occupation in the space provided.

# Step 11

Did you have someone else prepare your return?
If you ﬁ ll in your own return, the Paid Preparer's space should remain blank. If someone prepares your return and does not charge you, that person should not sign your return.
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 your return. The preparer may furnish his or her alternative identifying number for income tax return preparers (PTIN) instead of his or her social security number.
If you have questions about whether a preparer is required to sign your return, please contact our Taxpayer Services staﬀ .
The preparer required to sign your return MUST complete the required preparer information and:

Sign it in the space provided for the preparer's signature.
Give you a copy of your return in addition to the copy to be ﬁ led with the Department.

Hawaii conforms to Internal Revenue Service Notice
2004-54 which authorizes paid tax return preparers to sign tax returns by means other than by hand.
For more information, see Department of Taxation
Announcement No. 2009-33, "Conformity to Internal
Revenue Service Notice 2004-54, Relating to Alternative Methods of Signatures for Paid Tax Return Preparers."

# Attachments

Reminder: Federal Schedules C, E, and F are not required to be attached to Form N-11. However, keep these schedules with your records until the statute of limitations runs out for that return.
Attach a copy of your Form(s) HW-2 and N-2, or federal Form(s) W-2 and 1099-G (unemployment compensation), to the front of Form N-11 in the area designated.
To the back of your return attach, in the following order:

Schedule CR.
Any other schedules, in alphabetical order.
Other Hawaii - series forms, in numerical order.
Any other federal forms, in numerical order, used as a substitute for state forms (see Related Federal/ Hawaii Tax Forms on page 3).
Any other required statements.

A return without the required forms and statements is incomplete. You must ﬁ le a complete return on time to avoid paying penalties and interest for late ﬁ ling.
If you need more space on forms or schedules, attach separate sheets and use the same arrangement as the printed forms. But show your totals on the printed forms. Please use sheets that are the same size as the forms and schedules. Be sure to put your name and social security number on these separate sheets.
If you owe tax, be sure to send your payment to the
Department by attaching your check or money order to the front of Form N-11.

# Return

In general, refunds due to you are issued within eight weeks from the date your return is ﬁ led with the Department. However, it may take additional time if you ﬁ led your return close to the April 20 ﬁ ling deadline, if errors were made in completing your return, or you moved and did not change your address with the Department by completing Form ITPS-COA, Change of Address Form.
You may check your refund status through the Department's website. You may also call our Taxpayer Services Branch to obtain automated information about your individual income tax refunds 24 hours a day, 7 days a week. Automated refund information should be available four to six weeks after your return is ﬁ led with the Department. See page 6 for the Department's website address and telephone numbers.

# Penalties and Interest

Late Filing of Return. The penalty for failure to ﬁ le a return on time is assessed on the tax due at a rate of 5% per month, or part of a month, up to a maximum of 25%.
Interest. Interest at the rate of 2/3 of 1% per month or part of a month shall be assessed on unpaid taxes and penalties beginning with the ﬁ rst calendar day after the date prescribed for payment, whether or not that ﬁ rst calendar day falls on a Saturday, Sunday, or legal holiday.
Failure to pay tax after ﬁ ling timely returns. The penalty for failure to pay the tax after ﬁ ling a timely return is 20% of the tax unpaid within 60 days of the prescribed due date.
Failure to timely pay by EFT. The penalty for failure to timely pay by EFT is 2% of the total tax as shown on line 27.
Underpayment of estimated taxes. You may be subject to a penalty for not paying enough estimated tax if the total of your withholding and timely estimated tax payments were less than the smaller of:

60% of your 2024 tax, or
100% of your 2023 tax. Your 2023 tax return must cover a 12-month period.

There are special rules for farmers and ﬁ shermen.
For more information, see Form N-210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts.

# Change of Address

If your mailing address has changed, you must notify the Department of the 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 prevent your address from being updated, any refund due to you from being delivered (the U.S. Postal Service is not permitted to forward your State refund check), and delay important notices or correspondence to you regarding your return.

# Kept?

Keep records of income, deductions, and credits shown on your tax return, as well as any worksheets you used, until the statute of limitations runs out for that return. Usually this is three years from the date the return was due or ﬁ led, whichever is later. Also keep copies of your ﬁ led tax returns and any federal Forms W-2 or 1099 you received as part of your records. You should keep some records longer. For example, property records (including those on your home) should be kept as long as they are needed to ﬁ gure the basis of the original or replacement property.

# Amended Return

If you ﬁ le your income tax return and later become aware of any changes you must make to income, deductions, or credits, you may ﬁ le an amended return on Form N-11 to change the Form N-11 you already ﬁ led.
Use the Form N-11 for the year you are amending.
(You cannot ﬁ le a 2023 amended return on a 2024 Form
N-11.) Fill in the amended return oval at the top of Form
N-11, and ﬁ ll in the return with all of the correct information. Attach Schedule AMD, Explanation of Changes on Amended Return, to Form N-11. 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 Schedule CR and Schedule X, even if you claimed the credits on the original return.
If you contributed to the Hawaii Schools Repairs and
Maintenance Fund, Hawaii Public Libraries Fund, and/ or Domestic and Sexual Violence/Child Abuse and Neglect Funds on your original return, your contribution(s) cannot be revoked, and you must make the same designation(s) on your amended return.
If you did not contribute to the Hawaii Schools Repairs and Maintenance Fund, Hawaii Public Libraries Fund, and/or Domestic and Sexual Violence / Child Abuse and Neglect Funds on your original return, you may contribute to these funds on an amended return ﬁ led within twenty months and ten days after the due date for the original return for such taxable year. Once made, the contribution cannot be revoked.
If you are ﬁ ling an amended return due to a farming net operating loss carryback, also ﬁ ll in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year.
If you are ﬁ ling an amended return due to an IRS adjustment, also ﬁ ll in the IRS Adjustment oval. See Change in Federal Taxable Income, below.
See the instructions for Form N-11, lines 51 and 52.
For information on the statute of limitation periods within which you may ﬁ le an amended return to claim a refund or credit of overpaid taxes, see the instructions for Form N-11, line 47a (Refund) on page 23.
You can get prior year forms from our website, by calling our Taxpayer Services Branch, and at any district tax oﬃ ce. See page 6 for the Department's website address and for the phone number to request the forms you need.
If your original return was ﬁ led on an incorrect form, ﬁ le an original return on the correct form. For example, if you ﬁ led an original return on Form N-11 and should have ﬁ led Form N-15, ﬁ le an original return on Form N-15.

# Change in Federal Taxable Income

In general, a change to your federal return, whether it is made by you (on federal Form 1040X) or by the Internal Revenue Service, must be reported to the State of Hawaii.

Section 235-101(b), HRS, requires a report (an amended return) to the Director of Taxation if the amount of IRC taxable income is changed, corrected, adjusted or recomputed as stated in (3).
This report must be made: a) Within 90 days after a change, correction, adjustment or recomputation is ﬁ nally determined. b) Within 90 days after an amended federal return is ﬁ led.
A report within the time set out in (2) is required if: a) The amount of taxable income (including the federal earned income credit) as returned to the United States is changed, corrected, or adjusted by an oﬃ - cer of the United States or other competent authority. b) A change in taxable income results from a renegotiation of a contract with the United States or a subcontract thereunder. c) A recomputation of the income tax imposed by the United States under the Internal Revenue Code results from any cause. d) An amended income tax return is made to the United States.
The report referred to above shall be in the form of an amended Hawaii income tax return.
The statutory period for the assessment of any deﬁ - ciency or the determination of any refund attributable to the report shall not expire before the expiration of one year from the date the Department is notiﬁ ed by the taxpayer or the Internal Revenue Service, whichever is earlier, of such a report in writing. Before the expiration of this one-year period, the Department and the taxpayer may agree in writing to the extension of this period. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

# Protective Claim

A protective refund claim is a claim ﬁ led to protect a taxpayer's right to a 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 audit or an audit in another state. For more information see tax Facts 2021-2.

Instructions for
Schedule X - Tax Credits

# Purpose

Use Schedule X to claim the credit for low-income household renters and the credit for child and dependent care expenses. You may qualify to claim these credits, and receive a refund, even if you have no taxable income. If you claim any of the tax credits, both pages of Schedule X must be attached to your Form N-11.

# Household Renters

Each resident taxpayer who occupies and pays rent for real property within the State as his or her residence and who ﬁ les an individual income tax return for the taxable year, including those who have no income or no income taxable under chapter 235, HRS, may claim a tax credit of $50 per qualiﬁ ed exemption (see Line 8, Qualiﬁ ed Exemptions, on page 27), including the additional exemption for taxpayers age 65 or over, provided the following four conditions are met:

The taxpayer is not eligible to be claimed as a dependent for federal or State income tax purposes by another taxpayer;
The taxpayer has adjusted gross income of less than

$30,000; and

The taxpayer has paid more than $1,000 in rent during the taxable year.
The rented property is NOT exempt from real property tax. Rent paid for property which is partially or fully exempt from real property tax will not qualify for the credit. For example, county or State lowincome housing projects, military housing, dormitories in schools, residential real property owned by a nonproﬁ t organization, and homes in which the owner occupies a portion of the property, may have been granted real property tax exemptions by the county. If such exemptions, whether partial or full exemptions, 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 rented property, please inquire with either the landlord, rental agent, or the Real Property Tax Oﬃ ce in the county in which the property is located.
A "residence" is deﬁ ned as the dwelling place that constitutes the principal residence of the taxpayer or his or her immediate family in this State.
"Rent" means the amount paid in cash in any taxable year for the occupancy of a residence. Rent does not include:

Charges for utilities, parking stalls, storage of goods, yard services, furniture, furnishings, and the like;
Rental claimed as a deduction from gross income or adjusted gross income for income tax purposes;
Ground rental paid for use of land only; and
Rental allowances or rental subsidies received (i.e., housing allowance received from the armed forces or the Hawaii Housing Authority.).

# Adjusted Gross Income

If the adjusted gross income (Form N-11, line 20) shown on your return is $30,000 or more, stop here; you cannot take this credit.
Married ﬁ ling separately. If you are married ﬁ ling separately, you must add your spouse's adjusted gross income to your own. If you are married ﬁ ling separately and your spouse is a nonresident, you need to determine your spouse's adjusted gross income from all sources, within and outside of Hawaii, and add that amount to your own adjusted gross income. If the total is $30,000 or more, you cannot claim this credit.

# Months

If you are a resident who has not been physically present in Hawaii for more than nine months in 2024, stop here; you cannot take this credit.

# Taxpayer

If you can be claimed as a dependent on another person's return, whether or not that person claims you, stop here; you cannot take this credit.

# Your Addresses

List your most recent address. Fill in all of the required information. If you lived in more than one location during 2024, attach a separate sheet listing the same information for the other locations.
Do not list any location that was partly or wholly exempt from real property tax, such as:

County or State low-income housing projects;
Military housing;
Dormitories in schools;
Residential real property owned by a nonproﬁ t organization; or
Homes in which the owner occupies a portion of the property.

# Rent You Paid

Enter the total amount of rent you paid during 2024 to all of the locations listed on line 4. If you are sharing or were sharing the rent with somebody else, list only your share of the rent here.

# Exclusions

Enter that portion of the amount on line 5 which:

Is for ground rent, utilities, goods, or services;
You claimed as a deduction anywhere on your tax return; or
You were reimbursed, through a rental allowance or rental subsidy from any source.

# Line 7

Line 5 minus line 6. If this amount is $1,000 or less, stop here; you cannot take this credit.

# Qualiﬁ ed Exemptions

On line 8, enter the names of the qualiﬁ ed exemptions. Start with yourself. Enter your spouse's name if you are married and ﬁ ling a joint return or married and ﬁ ling separately where your spouse is not ﬁ ling a Hawaii return, had no income, and was not the dependent of someone else. Then list your dependents and enter the dependent's relationship to you. Include minor children receiving more than half of their support from public agencies (State Department of Human Services, Social Security beneﬁ ts, and the like) which you can claim as dependents.
If married ﬁ ling separately, only one spouse may claim the dependents.
Enter the number of qualiﬁ ed persons on line 8.

# Amount of the Credit

Line 11 times $50. Enter this amount on Form N-11, line 29.
Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2025. If you are a ﬁ scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline.

# Expenses

If you maintain a household that included a child under age 13 or a dependent or spouse incapable of selfcare, you may be allowed this credit for expenses you paid during the taxable year to care for your dependent so you could work.

# Who May Claim the Credit

If you are a resident taxpayer who ﬁ les an individual income tax return for a taxable year, you are not claimed or eligible to be claimed as a dependent on another taxpayer's federal or Hawaii income tax return, and you maintain a household which includes one or more qualifying persons (as deﬁ ned on this page), you may be allowed a credit against your income tax. The credit ranges from 15% to 25% of employment-related expenses (up to certain limitations) PAID during the taxable year in order to enable you to work either full or part time for an employer or as a self-employed individual.

# Maintaining a Household

You will be treated as maintaining a household for any period only if you furnish over half the cost of maintaining the household for that period. If you are married during that time, you and your spouse must provide over half the maintenance cost for the period.
The expenses of maintaining a household include property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance, and food consumed on the premises. They do not include the cost of clothing, education, medical treatment, vacations, life insurance, and transportation.

# Qualifying Person

A qualifying person is anyone of the following persons: a. Any person under age 13 whom you claim as a dependent (but see Special Rule (3) on page 28, Children of Divorced or Separated Parents). b. Your disabled spouse who is mentally or physically unable to care for himself or herself. c. Any disabled person who is mentally or physically unable to care for himself or herself and whom you claim as a dependent, or could claim as a dependent (as a qualifying relative) except that he or she had income of $5,050 or more.

# Medical Expenses

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 dollar limit or earned income limit (explained later), you can take the rest of these expenses as an itemized deduction for medical expenses. But if you deduct the medical expenses ﬁ rst on Worksheet A-1, you cannot use any part of these expenses on Schedule X.

# Special Rules

(1) Married Persons Filing Separately. Generally, married persons must ﬁ le a joint return to claim the credit. If your ﬁ ling status is married ﬁ ling separately and all of the following apply, you are considered unmarried for purposes of claiming the credit for child and dependent care expenses.

You lived apart from your spouse during the last 6 months of 2024.
Your home was the qualifying person's main home for more than half of 2024.
You paid more than half of the cost of keeping up that home for 2024.

(2) Marital Status. If you are legally separated from your spouse under a decree of divorce or separate maintenance, you are not considered married.
(3) Children of Divorced or Separated Parents. If you were divorced, legally separated, or lived apart from your spouse during the last six months of 2024, you may be able to claim the credit even if your child is not your dependent. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if:

The child was under age 13 or was not physically or mentally able to care for himself or herself, and
You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2024. If the child was with each parent for an equal number of nights, the custodial 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.

The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents.
(4) Payments to a Related Individual. You can count work-related expenses you pay to relatives who are not your dependents, even if they live in your home. However, do not count any amounts you pay to:

A dependent for whom you (or your spouse if you are married) can claim an exemption, or
Your child who is under age 19 at the end of the year, even if he or she is not your dependent.

# Separately Checkbox

If your ﬁ ling status is married ﬁ ling separately and you meet the requirements to claim the credit for child and dependent care expenses, complete the statement under Part II on Schedule X by checking the checkbox, conﬁ rming you meet those requirements listed, earlier, under Married Persons Filing Separately.

# Care Providers

Complete columns (a) through (e) for each person or organization that provided the care. If you do not give the information asked for in each column, or if the information you give is not correct, your credit and, if applicable, the exclusion of employer-provided dependent care beneﬁ ts may be disallowed.
You can use Form HW-16, Dependent Care Provider's Identiﬁ cation and Certiﬁ cation, to get the correct information from the care provider. (This form is available at our website, by calling our Taxpayer Services Branch, and at any district tax oﬃ ce.) If the provider does not comply with your request to certify the information, complete the entries you can, such as the provider's name and address. Write "See attached" in the columns for which you do not have the provider's certiﬁ cation of information. Attach a statement that you requested the information from the care provider, but the provider did not comply with your request. You must keep records to show that you exercised due diligence in attempting to provide the required information. For more details, including what is considered "due diligence," see federal Publication 503.
Columns (a) and (b). Enter the care provider's name and address. If you were covered by your employer's dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer's name in column (a), write "See W-2" in column (b), and leave columns (c) through
(e) blank. But if your employer paid a third party (not hired by your employer) on your behalf to provide the care, you must give information on the third party in columns (a) through (e).
Column (c). If the care provider is an individual, enter his or her social security number (SSN). If the individual is an alien and was issued an individual taxpayer identiﬁ cation number (ITIN) by the IRS, enter the ITIN.
For other than an individual, enter provider's federal employer identiﬁ cation number (FEIN). If the provider is a tax-exempt organization, write "Tax-Exempt" in column (c).
Column (d). Enter the care provider's Hawaii Tax I.D.
Number. If the provider is a tax-exempt charitable organization (IRC section 501(c)(3)), enter "Tax-Exempt."
Column (e). Enter the total amount you actually paid during the taxable year to the care provider. Also include amounts your employer paid on your behalf to a third party. It does not matter when the expenses were incurred. Do not reduce this amount by any reimbursement you received.

# Dependent Care Beneﬁ ts

If you received dependent care beneﬁ ts from an employer (you have a federal form W-2 that has an amount in Box 10), enter the amount shown in Box 10 of your W-2 form(s).
If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership.

# Over to 2025

If you participated in an employee plan in which the amount you contributed to an employer-paid dependent care beneﬁ t plan was deducted from your income, and you did not receive the full beneﬁ t from this plan, you may be entitled to deduct the amount forfeited on this line. See your employer for the forfeited amount you are allowed to deduct.
Also include on this line any amount you did not receive but are permitted by your employer to carry forward and use in the following year during a grace period.

# Your Earned Income

In general, earned income is wages, salaries, tips, and other employee compensation. It also includes net earnings from self-employment. For more information, see the instructions to lines 23 and 24.

# Line 9

Spouse's Earned Income
If your ﬁ ling status is Married Filing Jointly, enter your spouse's earned income on this line.
If your ﬁ ling status is Married Filing Separately, see
Married Persons Filing Separately discussed earlier.
If you are considered unmarried under that rule, enter your earned income (from line 8) on this line. If you are not considered unmarried under that rule, enter your spouse's earned income on line 9.
If your spouse was a student or disabled in 2024, see If
You or Your Spouse Was a Student or Disabled.
All other taxpayers should enter the amount on line 8.

# Taxable Beneﬁ ts

The taxable portion of employer-paid dependent care beneﬁ ts for federal income tax purposes is included in your federal AGI. If the taxable portion of employerpaid dependent care beneﬁ ts is the same for federal and Hawaii income tax purposes, no additional adjustment needs to be made. If the taxable portion of employerpaid dependent care beneﬁ ts is diﬀ erent for federal and Hawaii income tax purposes, an adjustment needs to be made to arrive at Hawaii AGI.

# Qualifying Person(s)

Complete columns (a) through (e) for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Be sure to put your name and social security number on the statement. Also, write "See attached" on the dotted line next to line 22.
Column (a). Enter each qualifying person's name.
Column (b). Enter the qualifying person's date of birth.
Column (c). Enter the qualifying person's grade level as of December 31, 2024. Enter preschool, including pre-K and junior kindergarten, through grade 12. If the qualifying person is not in school, enter "N/A" for not applicable.
Column (d). Enter the qualifying person's social security number.
Column (e). Enter the qualiﬁ ed expenses you incurred and paid in 2024 for the person listed in column (a). Do not include in column (e) qualiﬁ ed expenses:

You incurred in 2024 but did not pay until 2025.

You may be able to use these expenses to increase your 2025 credit.

You incurred in 2023 but did not pay until 2024.

Instead, see the instructions for line 28 on this page.

You prepaid in 2024 for care to be provided in 2025.

These expenses may only be used to ﬁ gure your
2025 credit.

# Earned Income Limit

The amount of your qualiﬁ ed expenses cannot be more than your earned income or, if married ﬁ ling a joint return, the smaller of your earned income or your spouse's earned income.
In general, earned income is wages, salaries, tips, and other employee compensation. It also includes net earnings from self-employment.
Unmarried taxpayers. If you are unmarried at the end of 2024 or are treated as being unmarried at the end of the year, enter your earned income on line 23.
Married Taxpayers. If you are married ﬁ ling a joint return, ﬁ gure each spouse's earned income separately and disregard community property laws. Enter your earned income on line 23 and your spouse's earned income on line 24.
If You or Your Spouse Was a Student or Disabled.
Your spouse's earned income. Your spouse was a fulltime student if he or she was enrolled as a full-time student at a school for some part of each of ﬁ ve calendar months during 2024. The months need not be consecutive. A school does not include an on-the-job training course, correspondence school, or a school oﬀ ering courses only through the Internet. Your spouse was disabled if he or she was not physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis.
For each month or part of a month your spouse was a student or was disabled, 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 2024).
If your spouse also worked during that month, use the higher of $200 (or $400) or his or her actual earned income for that month.
For any month that your spouse was not a student or disabled, use your spouse's actual earned income if he or she worked during the month.
Your earned income. These rules for a spouse who was a student or disabled also apply to you if you were a student or disabled. For each month or part of a month you were a student or disabled, your earned income is considered to be at least $200 ($400 if more than one qualifying person was cared for in 2024). If you also worked during that month, enter the higher of $200 (or $400) or your actual earned income for that month.
Both spouses were students or disabled. If, in the same month, both 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.
Self-employment Income. You must reduce your earned income by any loss from self-employment. If you only have a loss from self-employment, or your loss is more than your other earned income, you cannot take the credit.

# Amount of the Credit

If you had qualiﬁ ed expenses for 2023 that you did not pay until 2024, you may be able to increase the amount of credit you can take in 2024. To do this, multiply the 2023 expenses you paid in 2024 by the applicable percentage from the table on line 27 that applies to your 2023 adjusted gross income. Your 2023 expenses must be within the 2023 limits. Attach a computation showing how you ﬁ gured the increase. If you can take a credit for your 2023 expenses, write "PYE" and the amount of the credit on the dotted line next to line 28. Enter the total amount of the credit on line 28. Also enter this amount on Form N-11, line 30.

# Website: http://ag.hawaii.gov/cpja/mcch/

Hawaii's Missing & Endangered Children

# MISSING SINCE September 29, 2015

AGE MISSING 16 yrs
HGT 5 ft. 9 in.
WGT 140 lbs.
HAIR Brown, Short & Straight
EYES Brown
RACE Caucasian & Filipino
HPD 15-389355

# MISSING FROM: Hawaii Kai, Hawaii

Noah was last seen at his home in Hawaii Kai.
Noah has deep dimples on both cheeks and a small beauty mark above his upper lip.
If Seen, Please Call 911 or National Center for Missing & Exploited Children
1-800-THE-LOST (1-800-843-5678)

# MISSING SINCE December 25, 2021

AGE MISSING 4 yrs
HGT 3 ft. 5 in.
WGT 35 lbs.
HAIR Straight Blonde
EYES Blue
RACE Caucasian
HPD 22-047953
Age Progressed
Solenne Grimes to Age 7

# MISSING FROM: Kailua-Kona, Hawaii

Solenne has a thin build, and faint scar under nose.

# MISSING SINCE June 22, 1990

AGE MISSING 5 yrs
HGT 3 ft.
WGT 45 lbs.
HAIR Blonde
EYES Hazel
RACE Caucasian
HPD 90-754011
Age Progressed
Therese Vanderheiden-Walsh to Age 32

# MISSING FROM: Kailua, Hawaii

She has pierced ears and moles on her back and shoulders. She was abducted by her non-custodial mother.
If Seen, Please Call 911 or National Center for Missing & Exploited Children
1-800-THE-LOST (1-800-843-5678)

# MISSING SINCE October 18, 1995

AGE MISSING 15 yrs
HGT 5 ft. 1 in.
WGT 110 lbs.
HAIR Ash Blonde/Wavy
EYES Blue/Green/Grey
RACE Caucasian
MPD 95-62173
NCIC M182648360
Age Progressed
Noquisi-Ama Blossom to Age 32

# MISSING FROM: Makawao, Hawaii

She may be on the island of Hawaii or may have traveled outside the State of Hawaii.
If Seen, Please Call 911 or National Center for Missing & Exploited Children
1-800-THE-LOST (1-800-843-5678)
Noquisi-Ama may have left Hawaii. She has a pierced nose, a scar on her left index ﬁ nger, and a scar above her right eye.
If Seen, Please Call 911 or National Center for Missing & Exploited Children
1-800-THE-LOST (1-800-843-5678)
07/31/2024

# Worksheets

Form N-11 - State Tax Refund Worksheet

Enter your State tax overpayment (line 42) from your

2023 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2023 Itemized Deduction Worksheet A-2, line 5 …

Enter from your 2023 Form N-11 the following: a. Refundable food/excise tax credit (line 28) … b. Credit for low-income household renter (line 29) … c. Credit for child and dependent care expenses (line 30) .. d. Credit for child passenger restraint system(s) (line 31) ... e. Carryover of the residential construction and remodeling tax credit (Sch. CR, line 18) …
Add lines 2a through 2e …
Line 1 minus line 3. If zero or less, enter "0" here and on line 8, skip lines 5-7; otherwise continue on to line 5 …
Enter amount from your 2023 Form N-11, line 22 …
Enter the amount shown below for the ﬁ ling status you claimed on your 2023 Form N-11 … Single or married ﬁ ling separately- $2,200 Head of household- 3,212 Married ﬁ ling jointly or qualifying surviving spouse- 4,400
Line 5 minus line 6. Enter the result, but not less than zero …
Compare the amounts on lines 4 and 7 above and enter the SMALLER of the two amounts here …
Enter the taxable part of your refund reported on your 2024 federal Schedule 1 (Form 1040 or 1040-SR), line 1. If this amount is blank, enter zero here …
If line 8 is LARGER than line 9, subtract line 9 from line 8.

Enter the result here and on line b of the Hawaii
Additions Worksheet OR
If line 8 is SMALLER than line 9, subtract line 8 from line 9. Enter the result here and on line b of the Hawaii Subtractions Worksheet OR If line 8 EQUALS line 9, enter zero and stop here … Hawaii Additions Worksheet a Taxable amount relating to Individual Housing Account .. b Hawaii tax refund adjustment … c Peace Corps compensation … d Depreciation adjustment … e Gain adjustment … f Excluded income earned outside the U.S … g Student loan interest deduction … h Employer-provided adoption beneﬁ ts … i Qualiﬁ ed tuition program distributions for elementary and secondary school expenses … j Other adjustments (attach separate explanation to Form N-11) … k Add lines a to j. Enter here and on Form N-11, line 10 … Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815 … b Hawaii tax refund adjustment … c Interest earned by an Individual Housing Account … d Qualifying compensation to Hansen's disease patient … e Expenses connected with federal credits … f Child's interest and dividend income on federal Form 8814 that is not reported on Form N-814 … g Premiums on and beneﬁ ts from prepaid legal services plans … h Student loan interest deduction … i Employer-provided adoption beneﬁ ts … j Certain income from a qualiﬁ ed high technology business … k Individual development accounts … l Moving expenses … m Qualiﬁ ed bicycle commuting reimbursement … n Other adjustments (attach separate explanation to Form N-11) … o Add lines a to n. Enter here and on Form N-11, line 18 ..

# Itemized Deductions Worksheet

WORKSHEET A-1- Medical and Dental Expenses

Enter amount of medical and dental expenses (see page 15 of Instructions) …
Enter the amount from Form N-11, line 20 (Hawaii AGI) …
Multiply line 2 by 7.5% (.075).

If zero or less, enter zero …

Line 1 minus line 3. If zero or less, enter zero. Enter the result here and on Form N-11, line 21a … WORKSHEET A-2 - Taxes You Paid
State and local (check only one box): a Income taxes, or b General sales taxes

Note: You can only claim this deduction if your federal AGI is less than
$100,000 and you are single or married ﬁ ling separately; or less than
$150,000 and you are a head of household; or less than $200,000 and you are married ﬁ ling jointly or a qualifying surviving spouse …

Real estate taxes …
Personal property taxes …
Other taxes …
Add lines 5 through 8. Enter the total here and on

Form N-11, line 21b …
WORKSHEET A-3 - Interest You Paid

Home mortgage interest and points reported to you on federal Form 1098 …
Home mortgage interest not reported to you on federal

Form 1098 …

Points not reported to you on federal Form 1098 (see instructions for federal Schedule A (Form 1040 or 1040-SR)) …
Investment interest (attach Form N-158) …
Add lines 10 through 13. Enter the total here and on

Form N-11, line 21c …
WORKSHEET A-4-Gifts to Charity

Enter amount of gifts by cash or check (if any gift of

$250 or more, see page 18 of Instructions) …

Other than by cash or check (if any gift of $250 or more, see page 18 of Instructions) (attach federal Form 8283 if over $500) …
Carryover from prior year …
Add lines 15 through 17. Enter total here and on

Form N-11, line 21d …
WORKSHEET A-5-Casualties and Thefts

Total casualty and theft loss(es) from the 2017 federal

Form 4684, line 16 (see instructions on page 18) …

Enter the amount from Form N-11, line 20 (Hawaii AGI) …
Multiply line 20 by 10% (.10). If zero or less, enter zero .
Line 19 minus line 21. If zero or less, enter zero.

Enter the result here and on Form N-11, line 21e …
WORKSHEET A-6-Miscellaneous Deductions

Unreimbursed employee business expenses-job travel, union dues, job education (attach the 2017 federal Form 2106 or Form 2106-EZ if required) …
Tax preparation fees …
Other expenses (investment, safe deposit box, etc.) (list type and amount, and attach the list to your return) …
Add lines 23 to 25 …
Enter the amount from Form N-11, line 20 (Hawaii AGI) …
Multiply line 27 by 2% (.02). If zero or less, enter zero ...
Line 26 minus line 28. If zero or less, enter zero …
Other deductions not subject to 2% AGI limit (see instructions on page 19) (list type and amount, and attach the list to your return) …
Add lines 29 and 30. Enter total here and on

Form N-11, line 21f …

Total itemized deductions. Add lines 4, 9, 14, 18, 22, and 31 …

# Total Itemized Deductions Worksheet

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 Line 22, Total Itemized Deductions, on page 19 of the Instructions.

Enter the amount from line 32 of the Itemized Deductions

Worksheet …

Enter from the Itemized Deductions Worksheet the following: a. Medical and dental expenses (Worksheet A-1, line 4). b. Investment interest (Worksheet A-3, line 13) … c. Casualty and theft losses (Worksheet A-5, line 22) … d. Any gambling and casualty or theft losses included in Worksheet A-6, line 30 …
Add lines 2a through 2d …
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-11, line 22. Do not complete the rest of this worksheet.
Yes. Line 1 minus line 3 …

Multiply line 4 by 80% (.80) …
Enter the amount from Form N-11, line 20 (Hawaii AGI) ...
Enter $166,800 ($83,400 if married ﬁ ling separately) …
Is the amount on line 7 less than the amount on line 6?

No. Your deduction is not limited. Enter the amount from line 1 of this worksheet on Form N-11, line 22. Do not complete the rest of this worksheet.
Yes. Line 6 minus line 7 …

Multiply line 8 by 3% (.03) …
Enter the smaller of line 5 or line 9 …
Total itemized deductions. Line 1 minus line 10.

Enter the result here and on Form N-11, line 22 …

# Tax Computation Worksheet

Enter the tax amount calculated from a or b. a Tax Table, Tax Rate Schedule, or Tax on Capital Gains Worksheet … b Form N-168 or Form N-615 … c Enter any additional tax from Form N-2, Distribution from an Individual Housing Account … d Enter any additional tax from Form N-103, Sale of Your Home … e Enter any additional tax from Form N-152, Tax on Lump-Sum Distributions … f Enter any additional tax from Form N-312, Recapture of Capital Goods Excise Tax Credit … g Enter any additional tax from Form N-325, Recapture of 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 Qualiﬁ 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 a or b, and c through m. This is your total tax. Enter the result here and on Form N-11, line 27 … Note: If you entered any amount in lines b through m, ﬁ ll in the oval before ". . . if tax from Forms . . . is included." on Form N-11, line 27.

# Tax on Capital Gains Worksheet

Note: If your taxable income is $48,000 ($24,000 for Single, and
Married Filing Separately; or $36,000 for Head of Household classiﬁ cations) or under, do not use this worksheet.

Enter your taxable income from Form N-11, line 26 …
Enter your net long-term capital gain (federal Sch. D

(Form 1040 or 1040-SR), line 15; or federal Form
1040 or 1040-SR, line 7 if Sch. D is not required) …

Combine your Hawaii long-term adjustments, if any, and enter the total here

(see page 20 of the Instructions) …

Combine lines 2 and 3. This is your Hawaii net long-term capital gain …
Enter your net capital gain (federal Sch. D (Form 1040 or 1040-SR), line 16; or federal Form 1040 or 1040-SR, line 7 if Sch. D is not required) …
Combine your Hawaii short-term adjustments, if any, and enter the total here

(see page 20 of the Instructions) …

Combine lines 3, 5, and 6. This is your Hawaii net capital gain …
Enter the smaller of line 4 or line 7 …
If you are ﬁ ling Form N-158, enter the amount from line 4e of Form N-158 …
Line 8 minus line 9 (If this amount is zero or less, stop here; you cannot use this worksheet to ﬁ gure your tax.) …
Line 1 minus line 10 …
Enter the amount shown below for the ﬁ ling status you claimed …

Single or Married ﬁ ling separately- $24,000
Head of household- 36,000
Married ﬁ ling jointly or qualifying surviving spouse- 48,000

Enter the greater of line 11 or line 12 …
Line 1 minus line 13. This is the amount of net capital gains eligible for alternative tax …
Compute the tax on the amount on line 13 using the

Tax Table or Tax Rate Schedules, whichever applies …

Multiply line 14 by 7.25% (.0725) and enter the result …
Line 15 plus line 16 …
Compute the tax on the amount on line 1 using the

Tax Table or Tax Rate Schedules, whichever applies …

Enter the smaller of line 17 or line 18 here and on line a of the Tax Computation Worksheet on page 32. If line 17 is smaller, enter the amount from line 14 in the space provided beside Form N-11, line 27a …

# Tax Credit Worksheet

Note: If you claim a credit for income taxes paid to other states and countries, you cannot also claim those amounts as an itemized deduction for state and foreign income taxes paid to another state or foreign country.

Enter taxable income from Form N-11, line 26 …
Enter amount of long-term capital gain from the space provided beside Form N-11, line 27a …
Enter the amount of your out-of-state income, including capital gains. Do not include any income that is exempt in Hawaii such as employer-funded pensions
Enter the amount of long-term capital gains from sources outside the State …
Enter the amount of tax you paid to other States, except for tax paid on income that is exempt in Hawaii (attach a copy of the tax return(s) from the other state(s)) …
Enter the amount of tax you paid to foreign countries or to U.S. possessions, except for tax paid on income that is exempt in Hawaii (attach a copy of federal Form(s) 1116, or federal Form(s) 1099-DIV or 1099-INT if federal Form(s) 1116 is not required) …
Enter the amount of the federal foreign tax credit you were allowed to take this year. Do not include amounts carried over to other years, or amounts from prior years that were carried forward to this year …
Line 6 minus line 7 …
Line 5 plus line 8. This is the total amount of out-of-state tax eligible for the credit …
Line 1 minus line 3. This is your Hawaii source income .
Line 2 minus line 4. This is your Hawaii source long-term capital gain. If line 4 exceeds line 2, enter zero here …
Line 10 minus line 11. This is your Hawaii ordinary income …
Enter your tax amount from line a or line b of the Tax

Computation Worksheet on page 32 …

Figure the Hawaii tax on the amount on line 12. Use the

Tax Table or Tax Rate Schedules …

Multiply the amount on line 11 by 7.25% (0.0725) …
Add lines 14 and 15 …
Line 13 minus line 16 …
Enter the smaller of line 9 or line 17 …
Enter the amount from Form N-11, line 34 …
Enter the smaller of line 18 or line 19 here and on Schedule

CR, line 11. Any excess cannot be carried forward …

# Adoption Beneﬁ ts Worksheet

Caution: See the federal instructions to Form 8839, Qualiﬁ ed Adoption Expenses, before completing this worksheet.
Child 1 Child 2

Maximum exclusion per child … $10,000 $10,000
Did you receive employer-provided adoption beneﬁ ts for a prior year for the same child?

No. Enter -0-.
Yes. See the federal instructions for the amount to enter …

Subtract line 2 from line 1 …
Employer-provided adoption beneﬁ ts you received in 2024.

This amount should be shown in box 12 of your 2024 Form(s) W-2 with code T …

Add the amounts on line 4 …
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 2024, enter the amount from line 3 …
Enter your Hawaii modiﬁ ed adjusted gross income* …
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 …

Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places).

If the result is 1.000 or more, enter 1.000 …

Multiply each amount on line 6 by line 9 …
Excluded beneﬁ ts. Subtract line 10 from line 6 …
Add the amounts on line 11 …
Taxable beneﬁ ts. Is line 12 more than line 5?

No. Subtract line 12 from line 5.
Yes. Subtract line 5 from line 12. Enter the result as a negative number …

Enter the taxable adoption beneﬁ ts as reported on your 2024 federal return …
If line 13 is LARGER than line 14, subtract line 14 from line 13. Enter the result here and on line h of the Hawaii Additions Worksheet on page 31 OR If line 13 is SMALLER than line 14, subtract line 13 from line 14. Enter the result here and on line i of the Hawaii Subtractions Worksheet on page 31 … *Hawaii modiﬁ ed adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction for student loan interest, plus the amount of employer-provided adoption beneﬁ ts from the Adoption Beneﬁ ts Worksheet, line 5.

# Student Loan Interest Deduction Worksheet

Enter the total interest you paid in 2024 on qualiﬁ ed student loans. Do not enter more than $2,500 …
Enter your Hawaii modiﬁ ed adjusted gross income …

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 ﬁ ling jointly, you cannot take the deduction. Skip lines 3-6 and enter -0- on line 7.

Enter: $50,000 if single, head of household, or qualifying surviving spouse;

$100,000 if married ﬁ ling jointly …

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 …

Divide line 4 by $15,000 ($30,000 if married ﬁ ling jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 …
Multiply line 1 by line 5 …
Student loan interest deduction. Subtract line 6 from line 1. Enter the result here …
Enter the student loan interest deduction as reported on your 2024 federal return …
If line 7 is LARGER than line 8, subtract line 8 from line 7. Enter the result here and on line h of the Hawaii Subtractions Worksheet on page 31 OR If line 7 is SMALLER than line 8, subtract line 7 from line 8. Enter the result here and on line g of the Hawaii Additions Worksheet on page 31 … Hawaii modiﬁ ed adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction for student loan interest.

# Hawaii Tax Table

Based on Taxable Income
For persons with taxable incomes of less than
$100,000
Example: Mr. & Mrs. Brown are ﬁ ling a joint return. Their taxable income is
At But Single or Married Head least less Married ﬁ ling of a
$23,275. First, they ﬁ nd the $23,250 - 23,300 income line. Next, they ﬁ nd the column for than ﬁ ling jointly housesepa- hold married ﬁ ling jointly and read down the column. The amount shown where the income

rately line and ﬁ ling status column meet is $1,010. This is the tax amount they must write on their return.

If taxable If taxable
And you are __ income income is - is -
23,250 23,300 1,301 1,010 1,136
23,300 23,350 1,305 1,013 1,139
23,350 23,400 1,309 1,016 1,143
If taxable
And you are income And you are is -
Single or
At But Single or Married Head At But Married Head At But Single or Married Head
Married least less Married ﬁ ling of a least less ﬁ ling of a least less Married ﬁ ling of a ﬁ ling than ﬁ ling jointly house- than jointly house- than ﬁ ling jointly housesepa- sepa- hold

hold sepa- hold
* rately rately

Your tax is __
0 50 0 0 0 2,500 2,550
50 100 1 1 1 2,550 2,600
100 150 2 2 2 2,600 2,650
150 200 2 2 2 2,650 2,700
200 250 3 3 3 2,700 2,750
250 300 4 4 4 2,750 2,800
300 350 5 5 5 2,800 2,850
350 400 5 5 5 2,850 2,900
400 450 6 6 6 2,900 2,950
450 500 7 7 7 2,950 3,000
3,000
500 550 7 7 7
3,000 3,050
550 600 8 8 8
3,050 3,100
600 650 9 9 9
3,100 3,150
650 700 9 9 9
3,150 3,200
700 750 10 10 10
3,200 3,250
750 800 11 11 11
3,250 3,300
800 850 12 12 12
3,300 3,350
850 900 12 12 12
3,350 3,400
900 950 13 13 13
3,400 3,450
950 1,000 14 14 14
3,450 3,500
1,000
3,500 3,550
1,000 1,050 14 14 14
3,550 3,600
1,050 1,100 15 15 15
3,600 3,650
1,100 1,150 16 16 16
3,650 3,700
1,150 1,200 16 16 16
3,700 3,750
1,200 1,250 17 17 17
3,750 3,800
1,250 1,300 18 18 18
3,800 3,850
1,300 1,350 19 19 19
3,850 3,900
1,350 1,400 19 19 19
3,900 3,950
1,400 1,450 20 20 20
1,450 1,500 21 21 21 3,950 4,000
4,000
1,500 1,550 21 21 21
4,000 4,050
1,550 1,600 22 22 22
4,050 4,100
1,600 1,650 23 23 23
4,100 4,150
1,650 1,700 23 23 23
4,150 4,200
1,700 1,750 24 24 24
4,200 4,250
1,750 1,800 25 25 25
4,250 4,300
1,800 1,850 26 26 26
4,300 4,350
1,850 1,900 26 26 26
4,350 4,400
1,900 1,950 27 27 27
4,400 4,450
1,950 2,000 28 28 28 rately
Your tax is Your tax is
5,000
38 35 35
40 36 36
5,000 5,050 122 74 96
41 37 37
5,050 5,100 125 76 97
43 37 37
5,100 5,150 128 77 99
44 38 38
5,150 5,200 131 79 100
5,200 5,250 133 81 102
46 39 39
48 40 40
5,250 5,300 136 82 104
49 40 40
5,300 5,350 139 84 105
51 41 41
5,350 5,400 142 85 107
52 42 42
5,400 5,450 144 87 108
5,450 5,500 147 89 110
54 42 42
5,500 5,550 150 90 112
56 43 43
5,550 5,600 153 92 113
57 44 44
5,600 5,650 155 93 115
59 44 44
5,650 5,700 158 95 116
60 45 45
5,700 5,750 161 97 118
62 46 46
5,750 5,800 164 98 120
64 47 47
5,800 5,850 166 100 121
65 47 47
5,850 5,900 169 101 123
67 48 48
5,900 5,950 172 103 124
68 49 49
5,950 6,000 175 105 126
6,000
70 49 49
72 50 50
6,000 6,050 177 106 128
73 51 51
6,050 6,100 180 108 129
75 51 52
6,100 6,150 183 109 131
76 52 54
6,150 6,200 186 111 132
6,200 6,250 188 113 134
78 53 56
80 54 57
6,250 6,300 191 114 136
81 54 59
6,300 6,350 194 116 137
83 55 60
6,350 6,400 197 117 139
84 56 62
6,400 6,450 199 119 140
6,450 6,500 202 121 142
86 56 64
6,500 6,550 205 122 144
88 57 65
6,550 6,600 208 124 145
89 58 67
6,600 6,650 210 125 147
91 58 68
6,650 6,700 213 127 148
92 59 70
6,700 6,750 216 129 150
94 60 72
6,750 6,800 219 130 152
96 61 73
6,800 6,850 221 132 153
97 61 75
6,850 6,900 224 133 155
99 62 76
6,900 6,950 227 135 156
4,450 4,500
2,000
2,000 2,050 28 28 28
63 78
6,950 7,000 230 137 158
4,500 4,550
2,050 2,100 29 29 29
63 80
4,550 4,600
2,100 2,150 30 30 30
64 81
4,600 4,650
2,150 2,200 30 30 30
65 83
4,650 4,700
2,200 2,250 31 31 31
65 84
4,700 4,750
2,250 2,300 32 32 32
66 86
4,750 4,800
2,300 2,350 33 33 33
67 88
4,800 4,850
2,350 2,400 33 33 33
68 89
4,850 4,900
2,400 2,450 35 34 34
69 91
4,900 4,950
2,450 2,500 36 35 35
71 92
4,950 5,000
*This column must also be used by qualifying widow(er)
73 94

If taxable If taxable income And you are __
If taxable
And you are income is - is - income And you are is -
Single or
At But Single or Married Head At But Married Head At But Single or Married Head
Married least less Married ﬁ ling of a least less ﬁ ling of a least less Married ﬁ ling of a ﬁ ling than ﬁ ling jointly house- than jointly house- than ﬁ ling jointly housesepa- sepa- hold

hold sepa- hold
* rately rately rately

Your tax is __
Your tax is __
7,000 10,000
Your tax is __
13,000
7,000 7,050 232 138 160 10,000 10,050 244 321 13,000 13,050 593 409 486
7,050 7,100 235 140 161 10,050 10,100 247 324 13,050 13,100 596 412 489
7,100 7,150 238 141 163 10,100 10,150 250 327 13,100 13,150 600 415 492
7,150 7,200 241 143 164 10,150 10,200 253 330 13,150 13,200 603 418 495
7,200 7,250 243 145 167 10,200 10,250 255 332 13,200 13,250 606 420 497
7,250 7,300 246 146 170 10,250 10,300 258 335 13,250 13,300 609 423 500
7,300 7,350 249 148 173 10,300 10,350 261 338 13,300 13,350 612 426 503
7,350 7,400 252 149 176 10,350 10,400 264 341 13,350 13,400 616 429 506
7,400 7,450 254 151 178 10,400 10,450 266 343 13,400 13,450 619 431 508
7,450 7,500 257 153 181 10,450 10,500 269 346 13,450 13,500 622 434 511
7,500 7,550 260 154 184 10,500 10,550 272 349 13,500 13,550 625 437 514
7,550 7,600 263 156 187 10,550 10,600 275 352 13,550 13,600 628 440 517
7,600 7,650 265 157 189 10,600 10,650 277 354 13,600 13,650 632 442 519
7,650 7,700 268 159 192 10,650 10,700 280 357 13,650 13,700 635 445 522
7,700 7,750 271 161 195 10,700 10,750 283 360 13,700 13,750 638 448 525
7,750 7,800 274 162 198 10,750 10,800 286 363 13,750 13,800 641 451 528
7,800 7,850 276 164 200 10,800 10,850 288 365 13,800 13,850 644 453 530
7,850 7,900 279 165 203 10,850 10,900 291 368 13,850 13,900 648 456 533
7,900 7,950 282 167 206 10,900 10,950 294 371 13,900 13,950 651 459 536
7,950 8,000 285 169 209 10,950 11,000
8,000 11,000
297 374 13,950 14,000 654 462 539
14,000
8,000 8,050 287 170 211 11,000 11,050 299 376 14,000 14,050 657 464 541
8,050 8,100 290 172 214 11,050 11,100 302 379 14,050 14,100 660 467 544
8,100 8,150 293 173 217 11,100 11,150 305 382 14,100 14,150 664 470 547
8,150 8,200 296 175 220 11,150 11,200 308 385 14,150 14,200 667 473 550
8,200 8,250 298 177 222 11,200 11,250 310 387 14,200 14,250 670 475 552
8,250 8,300 301 178 225 11,250 11,300 313 390 14,250 14,300 673 478 555
8,300 8,350 304 180 228 11,300 11,350 316 393 14,300 14,350 676 481 558
8,350 8,400 307 181 231 11,350 11,400 319 396 14,350 14,400 680 484 561
8,400 8,450 309 183 233 11,400 11,450 321 398 14,400 14,450 684 486 564
8,450 8,500 312 185 236 11,450 11,500 324 401 14,450 14,500 687 489 567
8,500 8,550 315 186 239 11,500 11,550 327 404 14,500 14,550 691 492 570
8,550 8,600 318 188 242 11,550 11,600 330 407 14,550 14,600 694 495 573
8,600 8,650 320 189 244 11,600 11,650 332 409 14,600 14,650 697 497 576
8,650 8,700 323 191 247 11,650 11,700 335 412 14,650 14,700 701 500 580
8,700 8,750 326 193 250 11,700 11,750 338 415 14,700 14,750 704 503 583
8,750 8,800 329 194 253 11,750 11,800 341 418 14,750 14,800 708 506 586
8,800 8,850 331 196 255 11,800 11,850 343 420 14,800 14,850 711 508 589
8,850 8,900 334 197 258 11,850 11,900 346 423 14,850 14,900 714 511 592
8,900 8,950 337 199 261 11,900 11,950 349 426 14,900 14,950 718 514 596
8,950 9,000 340 201 264 11,950 12,000
9,000 12,000
352 429 14,950 15,000 721 517 599
15,000
9,000 9,050 342 202 266 12,000 12,050 354 431 15,000 15,050 725 519 602
9,050 9,100 345 204 269 12,050 12,100 357 434 15,050 15,100 728 522 605
9,100 9,150 348 205 272 12,100 12,150 360 437 15,100 15,150 731 525 608
9,150 9,200 351 207 275 12,150 12,200 363 440 15,150 15,200 735 528 612
9,200 9,250 353 209 277 12,200 12,250 365 442 15,200 15,250 738 530 615
9,250 9,300 356 210 280 12,250 12,300 368 445 15,250 15,300 742 533 618
9,300 9,350 359 212 283 12,300 12,350 371 448 15,300 15,350 745 536 621
9,350 9,400 362 213 286 12,350 12,400 374 451 15,350 15,400 748 539 624
9,400 9,450 364 215 288 12,400 12,450 376 453 15,400 15,450 752 541 628
9,450 9,500 367 217 291 12,450 12,500 379 456 15,450 15,500 755 544 631
9,500 9,550 370 218 294 12,500 12,550 382 459 15,500 15,550 759 547 634
9,550 9,600 373 220 297 12,550 12,600 385 462 15,550 15,600 762 550 637
9,600 9,650 376 222 299 12,600 12,650 387 464 15,600 15,650 765 552 640
9,650 9,700 379 225 302 12,650 12,700 390 467 15,650 15,700 769 555 644
9,700 9,750 382 228 305 12,700 12,750 393 470 15,700 15,750 772 558 647
9,750 9,800 385 231 308 12,750 12,800 396 473 15,750 15,800 776 561 650
9,800 9,850 388 233 310 12,800 12,850 398 475 15,800 15,850 779 563 653
9,850 9,900 392 236 313 12,850 12,900 401 478 15,850 15,900 782 566 656
9,900 9,950 395 239 316 12,900 12,950 404 481 15,900 15,950 786 569 660
9,950 10,000 398 242 319 12,950 13,000
407 484 15,950 16,000 789 572 663

If taxable If taxable is - is -
If taxable
And you are income And you are is -
Single or
At But Single or Married Head At But Married Head At But Single or Married Head
Married least less Married ﬁ ling of a least less ﬁ ling of a least less Married ﬁ ling of a ﬁ ling than ﬁ ling jointly house- than jointly house- than ﬁ ling jointly housesepa- sepa- hold

hold sepa- hold
* rately rately

Your tax is __
16,000 19,000 rately
Your tax is Your tax is
22,000
16,000 16,050 793 574 666 19,000 19,050 739 858 22,000 22,050 1,211 930 1,051
1,000
16,050 16,100 796 577 669 19,050 19,100 742 861 22,050 22,100 1,215 933 1,054
1,003
16,100 16,150 799 580 672 19,100 19,150 745 864 22,100 22,150 1,219 936 1,058
1,007
16,150 16,200 803 583 676 19,150 19,200 748 868 22,150 22,200 1,222 939 1,061
1,010
16,200 16,250 806 585 679 19,200 19,250 751 871 22,200 22,250 1,226 943 1,065
1,013
16,250 16,300 810 588 682 19,250 19,300 754 874 22,250 22,300 1,229 946 1,068
1,017
16,300 16,350 813 591 685 19,300 19,350 757 877 22,300 22,350 1,233 949 1,071
1,021
16,350 16,400 816 594 688 19,350 19,400 760 880 22,350 22,400 1,237 952 1,075
1,024
16,400 16,450 820 596 692 19,400 19,450 763 884 22,400 22,450 1,240 955 1,078
1,028
16,450 16,500 823 599 695 19,450 19,500 767 887 22,450 22,500 1,244 959 1,082
1,031
16,500 16,550 827 602 698 19,500 19,550 770 890 22,500 22,550 1,247 962 1,085
1,035
16,550 16,600 830 605 701 19,550 19,600 773 893 22,550 22,600 1,251 965 1,088
1,039
16,600 16,650 833 607 704 19,600 19,650 776 896 22,600 22,650 1,255 968 1,092
1,042
16,650 16,700 837 610 708 19,650 19,700 779 900 22,650 22,700 1,258 971 1,095
1,046
16,700 16,750 840 613 711 19,700 19,750 783 903 22,700 22,750 1,262 975 1,099
1,049
16,750 16,800 844 616 714 19,750 19,800 786 906 22,750 22,800 1,265 978 1,102
1,053
16,800 16,850 847 618 717 19,800 19,850 789 909 22,800 22,850 1,269 981 1,105
1,057
16,850 16,900 850 621 720 19,850 19,900 792 912 22,850 22,900 1,273 984 1,109
1,060
16,900 16,950 854 624 724 19,900 19,950 795 916 22,900 22,950 1,276 987 1,112
1,064
16,950 17,000 857 627 727 19,950 20,000
17,000 20,000
799 919 22,950 23,000 1,280 991 1,116
23,000
1,067
17,000 17,050 861 629 730 20,000 20,050 802 922 23,000 23,050 1,283 994 1,119
1,071
17,050 17,100 864 632 733 20,050 20,100 805 925 23,050 23,100 1,287 997 1,122
1,075
17,100 17,150 867 635 736 20,100 20,150 808 928 23,100 23,150 1,291 1,000 1,126
1,078
17,150 17,200 871 638 740 20,150 20,200 811 932 23,150 23,200 1,294 1,003 1,129
1,082
17,200 17,250 874 640 743 20,200 20,250 815 935 23,200 23,250 1,298 1,007 1,133
1,085
17,250 17,300 878 643 746 20,250 20,300 818 938 23,250 23,300 1,301 1,010 1,136
1,089
17,300 17,350 881 646 749 20,300 20,350 821 941 23,300 23,350 1,305 1,013 1,139
1,093
17,350 17,400 884 649 752 20,350 20,400 824 944 23,350 23,400 1,309 1,016 1,143
1,096
17,400 17,450 888 651 756 20,400 20,450 827 948 23,400 23,450 1,312 1,019 1,146
1,100
17,450 17,500 891 654 759 20,450 20,500 831 951 23,450 23,500 1,316 1,023 1,150
1,103
17,500 17,550 895 657 762 20,500 20,550 834 954 23,500 23,550 1,319 1,026 1,153
1,107
17,550 17,600 898 660 765 20,550 20,600 837 957 23,550 23,600 1,323 1,029 1,156
1,111
17,600 17,650 901 662 768 20,600 20,650 840 960 23,600 23,650 1,327 1,032 1,160
1,114
17,650 17,700 905 665 772 20,650 20,700 843 964 23,650 23,700 1,330 1,035 1,163
1,118
17,700 17,750 908 668 775 20,700 20,750 847 967 23,700 23,750 1,334 1,039 1,167
1,121
17,750 17,800 912 671 778 20,750 20,800 850 970 23,750 23,800 1,337 1,042 1,170
1,125
17,800 17,850 915 673 781 20,800 20,850 853 973 23,800 23,850 1,341 1,045 1,173
1,129
17,850 17,900 918 676 784 20,850 20,900 856 976 23,850 23,900 1,345 1,048 1,177
1,132
17,900 17,950 922 679 788 20,900 20,950 859 980 23,900 23,950 1,348 1,051 1,180
1,136
17,950 18,000 925 682 791 20,950 21,000
18,000 21,000
863 983 23,950 24,000 1,352 1,055 1,184
24,000
1,139
18,000 18,050 929 684 794 21,000 21,050 866 986 24,000 24,050 1,356 1,058 1,187
1,143
18,050 18,100 932 687 797 21,050 21,100 869 989 24,050 24,100 1,360 1,061 1,190
1,147
18,100 18,150 935 690 800 21,100 21,150 872 992 24,100 24,150 1,364 1,064 1,194
1,150
18,150 18,200 939 693 804 21,150 21,200 875 996 24,150 24,200 1,367 1,067 1,197
1,154
18,200 18,250 942 695 807 21,200 21,250 879 999 24,200 24,250 1,371 1,071 1,201
1,157
18,250 18,300 946 698 810 21,250 21,300 882 1,002 24,250 24,300 1,375 1,074 1,204
1,161
18,300 18,350 949 701 813 21,300 21,350 885 1,005 24,300 24,350 1,379 1,077 1,207
1,165
18,350 18,400 952 704 816 21,350 21,400 888 1,008 24,350 24,400 1,383 1,080 1,211
1,168
18,400 18,450 956 706 820 21,400 21,450 891 1,012 24,400 24,450 1,386 1,083 1,214
1,172
18,450 18,500 959 709 823 21,450 21,500 895 1,015 24,450 24,500 1,390 1,087 1,218
1,175
18,500 18,550 963 712 826 21,500 21,550 898 1,018 24,500 24,550 1,394 1,090 1,221
1,179
18,550 18,600 966 715 829 21,550 21,600 901 1,021 24,550 24,600 1,398 1,093 1,224
1,183
18,600 18,650 969 717 832 21,600 21,650 904 1,024 24,600 24,650 1,402 1,096 1,228
1,186
18,650 18,700 973 720 836 21,650 21,700 907 1,027 24,650 24,700 1,405 1,099 1,231
1,190
18,700 18,750 976 723 839 21,700 21,750 911 1,031 24,700 24,750 1,409 1,103 1,235
1,193
18,750 18,800 980 726 842 21,750 21,800 914 1,034 24,750 24,800 1,413 1,106 1,238
1,197
18,800 18,850 983 728 845 21,800 21,850 917 1,037 24,800 24,850 1,417 1,109 1,241
1,201
18,850 18,900 986 731 848 21,850 21,900 920 1,041 24,850 24,900 1,421 1,112 1,245
1,204
18,900 18,950 990 734 852 21,900 21,950 923 1,044 24,900 24,950 1,424 1,115 1,248
1,208
18,950 19,000 993 737 855 21,950 22,000
927 1,048 24,950 25,000 1,428 1,119 1,252

hold sepa- hold
* rately rately

Your tax is __
25,000 28,000 rately
Your tax is Your tax is
31,000
1,660
25,000 25,050 1,432 1,122 1,255 28,000 28,050 1,314 1,459 31,000 31,050 1,888 1,514 1,672 1,664 25,050 25,100 1,436 1,125 1,258 28,050 28,100 1,317 1,462 31,050 31,100 1,892 1,518 1,676 1,668 25,100 25,150 1,440 1,128 1,262 28,100 28,150 1,320 1,466 31,100 31,150 1,896 1,521 1,679 1,671 25,150 25,200 1,443 1,131 1,265 28,150 28,200 1,323 1,469 31,150 31,200 1,899 1,525 1,683 1,675 25,200 25,250 1,447 1,135 1,269 28,200 28,250 1,327 1,473 31,200 31,250 1,903 1,528 1,687 1,679 25,250 25,300 1,451 1,138 1,272 28,250 28,300 1,330 1,476 31,250 31,300 1,907 1,531 1,690 1,683 25,300 25,350 1,455 1,141 1,275 28,300 28,350 1,333 1,479 31,300 31,350 1,911 1,535 1,694 1,687 25,350 25,400 1,459 1,144 1,279 28,350 28,400 1,336 1,483 31,350 31,400 1,915 1,538 1,697 1,690 25,400 25,450 1,462 1,147 1,282 28,400 28,450 1,339 1,486 31,400 31,450 1,918 1,542 1,701 1,694 25,450 25,500 1,466 1,151 1,286 28,450 28,500 1,343 1,490 31,450 31,500 1,922 1,545 1,705 1,698 25,500 25,550 1,470 1,154 1,289 28,500 28,550 1,346 1,493 31,500 31,550 1,926 1,548 1,708 1,702 25,550 25,600 1,474 1,157 1,292 28,550 28,600 1,349 1,496 31,550 31,600 1,930 1,552 1,712 1,706 25,600 25,650 1,478 1,160 1,296 28,600 28,650 1,352 1,500 31,600 31,650 1,934 1,555 1,715 1,709 25,650 25,700 1,481 1,163 1,299 28,650 28,700 1,355 1,503 31,650 31,700 1,937 1,559 1,719 1,713 25,700 25,750 1,485 1,167 1,303 28,700 28,750 1,359 1,507 31,700 31,750 1,941 1,562 1,723 1,717 25,750 25,800 1,489 1,170 1,306 28,750 28,800 1,362 1,510 31,750 31,800 1,945 1,565 1,726 1,721 25,800 25,850 1,493 1,173 1,309 28,800 28,850 1,365 1,514 31,800 31,850 1,949 1,569 1,730 1,725 25,850 25,900 1,497 1,176 1,313 28,850 28,900 1,368 1,517 31,850 31,900 1,953 1,572 1,733 1,728 25,900 25,950 1,500 1,179 1,316 28,900 28,950 1,372 1,521 31,900 31,950 1,956 1,576 1,737 1,732 25,950 26,000 1,504 1,183 1,320 28,950 29,000 26,000 29,000 1,375 1,525 31,950 32,000 1,960 1,579 1,741 32,000 1,736 26,000 26,050 1,508 1,186 1,323 29,000 29,050 1,378 1,528 32,000 32,050 1,964 1,582 1,744 1,740 26,050 26,100 1,512 1,189 1,326 29,050 29,100 1,382 1,532 32,050 32,100 1,968 1,586 1,748 1,744 26,100 26,150 1,516 1,192 1,330 29,100 29,150 1,385 1,535 32,100 32,150 1,972 1,589 1,751 1,747 26,150 26,200 1,519 1,195 1,333 29,150 29,200 1,389 1,539 32,150 32,200 1,975 1,593 1,755 1,751 26,200 26,250 1,523 1,199 1,337 29,200 29,250 1,392 1,543 32,200 32,250 1,979 1,596 1,759 1,755 26,250 26,300 1,527 1,202 1,340 29,250 29,300 1,395 1,546 32,250 32,300 1,983 1,599 1,762 1,759 26,300 26,350 1,531 1,205 1,343 29,300 29,350 1,399 1,550 32,300 32,350 1,987 1,603 1,766 1,763 26,350 26,400 1,535 1,208 1,347 29,350 29,400 1,402 1,553 32,350 32,400 1,991 1,606 1,769 1,766 26,400 26,450 1,538 1,211 1,350 29,400 29,450 1,406 1,557 32,400 32,450 1,994 1,610 1,773 1,770 26,450 26,500 1,542 1,215 1,354 29,450 29,500 1,409 1,561 32,450 32,500 1,998 1,613 1,777 1,774 26,500 26,550 1,546 1,218 1,357 29,500 29,550 1,412 1,564 32,500 32,550 2,002 1,616 1,780 1,778 26,550 26,600 1,550 1,221 1,360 29,550 29,600 1,416 1,568 32,550 32,600 2,006 1,620 1,784 1,782 26,600 26,650 1,554 1,224 1,364 29,600 29,650 1,419 1,571 32,600 32,650 2,010 1,623 1,787 1,785 26,650 26,700 1,557 1,227 1,367 29,650 29,700 1,423 1,575 32,650 32,700 2,013 1,627 1,791 1,789 26,700 26,750 1,561 1,231 1,371 29,700 29,750 1,426 1,579 32,700 32,750 2,017 1,630 1,795 1,793 26,750 26,800 1,565 1,234 1,374 29,750 29,800 1,429 1,582 32,750 32,800 2,021 1,633 1,798 1,797 26,800 26,850 1,569 1,237 1,377 29,800 29,850 1,433 1,586 32,800 32,850 2,025 1,637 1,802 1,801 26,850 26,900 1,573 1,240 1,381 29,850 29,900 1,436 1,589 32,850 32,900 2,029 1,640 1,805 1,804 26,900 26,950 1,576 1,243 1,384 29,900 29,950 1,440 1,593 32,900 32,950 2,032 1,644 1,809 1,808 26,950 27,000 1,580 1,247 1,388 29,950 30,000 27,000 30,000 1,443 1,597 32,950 33,000 2,036 1,647 1,813 33,000 1,812 27,000 27,050 1,584 1,250 1,391 30,000 30,050 1,446 1,600 33,000 33,050 2,040 1,650 1,816 1,816 27,050 27,100 1,588 1,253 1,394 30,050 30,100 1,450 1,604 33,050 33,100 2,044 1,654 1,820 1,820 27,100 27,150 1,592 1,256 1,398 30,100 30,150 1,453 1,607 33,100 33,150 2,048 1,657 1,823 1,823 27,150 27,200 1,595 1,259 1,401 30,150 30,200 1,457 1,611 33,150 33,200 2,051 1,661 1,827 1,827 27,200 27,250 1,599 1,263 1,405 30,200 30,250 1,460 1,615 33,200 33,250 2,055 1,664 1,831 1,831 27,250 27,300 1,603 1,266 1,408 30,250 30,300 1,463 1,618 33,250 33,300 2,059 1,667 1,834 1,835 27,300 27,350 1,607 1,269 1,411 30,300 30,350 1,467 1,622 33,300 33,350 2,063 1,671 1,838 1,839 27,350 27,400 1,611 1,272 1,415 30,350 30,400 1,470 1,625 33,350 33,400 2,067 1,674 1,841 1,842 27,400 27,450 1,614 1,275 1,418 30,400 30,450 1,474 1,629 33,400 33,450 2,070 1,678 1,845 1,846 27,450 27,500 1,618 1,279 1,422 30,450 30,500 1,477 1,633 33,450 33,500 2,074 1,681 1,849 1,850 27,500 27,550 1,622 1,282 1,425 30,500 30,550 1,480 1,636 33,500 33,550 2,078 1,684 1,852 1,854 27,550 27,600 1,626 1,285 1,428 30,550 30,600 1,484 1,640 33,550 33,600 2,082 1,688 1,856 1,858 27,600 27,650 1,630 1,288 1,432 30,600 30,650 1,487 1,643 33,600 33,650 2,086 1,691 1,859 1,861 27,650 27,700 1,633 1,291 1,435 30,650 30,700 1,491 1,647 33,650 33,700 2,089 1,695 1,863 1,865 27,700 27,750 1,637 1,295 1,439 30,700 30,750 1,494 1,651 33,700 33,750 2,093 1,698 1,867 1,869 27,750 27,800 1,641 1,298 1,442 30,750 30,800 1,497 1,654 33,750 33,800 2,097 1,701 1,870 1,873 27,800 27,850 1,645 1,301 1,445 30,800 30,850 1,501 1,658 33,800 33,850 2,101 1,705 1,874 1,877 27,850 27,900 1,649 1,304 1,449 30,850 30,900 1,504 1,661 33,850 33,900 2,105 1,708 1,877 1,880 27,900 27,950 1,652 1,307 1,452 30,900 30,950 1,508 1,665 33,900 33,950 2,108 1,712 1,881 1,884 27,950 28,000 1,656 1,311 1,456 30,950 31,000 1,511 1,669 33,950 34,000 2,112 1,715 1,885

hold sepa- hold
* rately rately

Your tax is __
34,000 37,000 rately
Your tax is Your tax is
40,000
2,347
34,000 34,050 2,116 1,718 1,888 37,000 37,050 1,922 2,108 40,000 40,050 2,584 2,133 2,336 2,351 34,050 34,100 2,120 1,722 1,892 37,050 37,100 1,926 2,112 40,050 40,100 2,588 2,137 2,340 2,355 34,100 34,150 2,124 1,725 1,895 37,100 37,150 1,929 2,116 40,100 40,150 2,592 2,140 2,344 2,359 34,150 34,200 2,127 1,729 1,899 37,150 37,200 1,933 2,119 40,150 40,200 2,596 2,144 2,347 2,363 34,200 34,250 2,131 1,732 1,903 37,200 37,250 1,936 2,123 40,200 40,250 2,600 2,147 2,351 2,367 34,250 34,300 2,135 1,735 1,906 37,250 37,300 1,939 2,127 40,250 40,300 2,604 2,151 2,355 2,371 34,300 34,350 2,139 1,739 1,910 37,300 37,350 1,943 2,131 40,300 40,350 2,608 2,155 2,359 2,375 34,350 34,400 2,143 1,742 1,913 37,350 37,400 1,946 2,135 40,350 40,400 2,612 2,158 2,363 2,379 34,400 34,450 2,146 1,746 1,917 37,400 37,450 1,950 2,138 40,400 40,450 2,616 2,162 2,366 2,383 34,450 34,500 2,150 1,749 1,921 37,450 37,500 1,953 2,142 40,450 40,500 2,620 2,165 2,370 2,386 34,500 34,550 2,154 1,752 1,924 37,500 37,550 1,956 2,146 40,500 40,550 2,623 2,169 2,374 2,390 34,550 34,600 2,158 1,756 1,928 37,550 37,600 1,960 2,150 40,550 40,600 2,627 2,173 2,378 2,394 34,600 34,650 2,162 1,759 1,931 37,600 37,650 1,963 2,154 40,600 40,650 2,631 2,176 2,382 2,398 34,650 34,700 2,165 1,763 1,935 37,650 37,700 1,967 2,157 40,650 40,700 2,635 2,180 2,385 2,402 34,700 34,750 2,169 1,766 1,939 37,700 37,750 1,970 2,161 40,700 40,750 2,639 2,183 2,389 2,406 34,750 34,800 2,173 1,769 1,942 37,750 37,800 1,973 2,165 40,750 40,800 2,643 2,187 2,393 2,410 34,800 34,850 2,177 1,773 1,946 37,800 37,850 1,977 2,169 40,800 40,850 2,647 2,191 2,397 2,414 34,850 34,900 2,181 1,776 1,949 37,850 37,900 1,980 2,173 40,850 40,900 2,651 2,194 2,401 2,418 34,900 34,950 2,184 1,780 1,953 37,900 37,950 1,984 2,176 40,900 40,950 2,655 2,198 2,404 2,422 34,950 35,000 2,188 1,783 1,957 37,950 38,000 35,000 38,000 1,987 2,180 40,950 41,000 2,659 2,201 2,408 41,000 2,426 35,000 35,050 2,192 1,786 1,960 38,000 38,050 1,990 2,184 41,000 41,050 2,663 2,205 2,412 2,430 35,050 35,100 2,196 1,790 1,964 38,050 38,100 1,994 2,188 41,050 41,100 2,667 2,209 2,416 2,434 35,100 35,150 2,200 1,793 1,967 38,100 38,150 1,997 2,192 41,100 41,150 2,671 2,212 2,420 2,438 35,150 35,200 2,203 1,797 1,971 38,150 38,200 2,001 2,195 41,150 41,200 2,675 2,216 2,423 2,442 35,200 35,250 2,207 1,800 1,975 38,200 38,250 2,004 2,199 41,200 41,250 2,679 2,219 2,427 2,446 35,250 35,300 2,211 1,803 1,978 38,250 38,300 2,007 2,203 41,250 41,300 2,683 2,223 2,431 2,450 35,300 35,350 2,215 1,807 1,982 38,300 38,350 2,011 2,207 41,300 41,350 2,687 2,227 2,435 2,454 35,350 35,400 2,219 1,810 1,985 38,350 38,400 2,014 2,211 41,350 41,400 2,691 2,230 2,439 2,458 35,400 35,450 2,222 1,814 1,989 38,400 38,450 2,018 2,214 41,400 41,450 2,695 2,234 2,442 2,462 35,450 35,500 2,226 1,817 1,993 38,450 38,500 2,021 2,218 41,450 41,500 2,699 2,237 2,446 2,465 35,500 35,550 2,230 1,820 1,996 38,500 38,550 2,025 2,222 41,500 41,550 2,702 2,241 2,450 2,469 35,550 35,600 2,234 1,824 2,000 38,550 38,600 2,029 2,226 41,550 41,600 2,706 2,245 2,454 2,473 35,600 35,650 2,238 1,827 2,003 38,600 38,650 2,032 2,230 41,600 41,650 2,710 2,248 2,458 2,477 35,650 35,700 2,241 1,831 2,007 38,650 38,700 2,036 2,233 41,650 41,700 2,714 2,252 2,461 2,481 35,700 35,750 2,245 1,834 2,011 38,700 38,750 2,039 2,237 41,700 41,750 2,718 2,255 2,465 2,485 35,750 35,800 2,249 1,837 2,014 38,750 38,800 2,043 2,241 41,750 41,800 2,722 2,259 2,469 2,489 35,800 35,850 2,253 1,841 2,018 38,800 38,850 2,047 2,245 41,800 41,850 2,726 2,263 2,473 2,493 35,850 35,900 2,257 1,844 2,021 38,850 38,900 2,050 2,249 41,850 41,900 2,730 2,266 2,477 2,497 35,900 35,950 2,260 1,848 2,025 38,900 38,950 2,054 2,252 41,900 41,950 2,734 2,270 2,480 2,501 35,950 36,000 2,264 1,851 2,029 38,950 39,000 36,000 39,000 2,057 2,256 41,950 42,000 2,738 2,273 2,484 42,000 2,505 36,000 36,050 2,268 1,854 2,032 39,000 39,050 2,061 2,260 42,000 42,050 2,742 2,277 2,488 2,509 36,050 36,100 2,272 1,858 2,036 39,050 39,100 2,065 2,264 42,050 42,100 2,746 2,281 2,492 2,513 36,100 36,150 2,276 1,861 2,040 39,100 39,150 2,068 2,268 42,100 42,150 2,750 2,284 2,496 2,517 36,150 36,200 2,280 1,865 2,043 39,150 39,200 2,072 2,271 42,150 42,200 2,754 2,288 2,499 2,521 36,200 36,250 2,284 1,868 2,047 39,200 39,250 2,075 2,275 42,200 42,250 2,758 2,291 2,503 2,525 36,250 36,300 2,288 1,871 2,051 39,250 39,300 2,079 2,279 42,250 42,300 2,762 2,295 2,507 2,529 36,300 36,350 2,292 1,875 2,055 39,300 39,350 2,083 2,283 42,300 42,350 2,766 2,299 2,511 2,533 36,350 36,400 2,296 1,878 2,059 39,350 39,400 2,086 2,287 42,350 42,400 2,770 2,302 2,515 2,537 36,400 36,450 2,300 1,882 2,062 39,400 39,450 2,090 2,290 42,400 42,450 2,774 2,306 2,518 2,541 36,450 36,500 2,304 1,885 2,066 39,450 39,500 2,093 2,294 42,450 42,500 2,778 2,309 2,522 2,544 36,500 36,550 2,307 1,888 2,070 39,500 39,550 2,097 2,298 42,500 42,550 2,781 2,313 2,526 2,548 36,550 36,600 2,311 1,892 2,074 39,550 39,600 2,101 2,302 42,550 42,600 2,785 2,317 2,530 2,552 36,600 36,650 2,315 1,895 2,078 39,600 39,650 2,104 2,306 42,600 42,650 2,789 2,320 2,534 2,556 36,650 36,700 2,319 1,899 2,081 39,650 39,700 2,108 2,309 42,650 42,700 2,793 2,324 2,537 2,560 36,700 36,750 2,323 1,902 2,085 39,700 39,750 2,111 2,313 42,700 42,750 2,797 2,327 2,541 2,564 36,750 36,800 2,327 1,905 2,089 39,750 39,800 2,115 2,317 42,750 42,800 2,801 2,331 2,545 2,568 36,800 36,850 2,331 1,909 2,093 39,800 39,850 2,119 2,321 42,800 42,850 2,805 2,335 2,549 2,572 36,850 36,900 2,335 1,912 2,097 39,850 39,900 2,122 2,325 42,850 42,900 2,809 2,338 2,553 2,576 36,900 36,950 2,339 1,916 2,100 39,900 39,950 2,126 2,328 42,900 42,950 2,813 2,342 2,556 2,580 36,950 37,000 2,343 1,919 2,104 39,950 40,000 2,129 2,332 42,950 43,000 2,817 2,345 2,560

hold sepa- hold
* rately rately

Your tax is __
43,000 46,000 rately
Your tax is Your tax is
49,000
3,058
43,000 43,050 2,821 2,349 2,564 46,000 46,050 2,565 2,792 49,000 49,050 3,299 2,785 3,020 3,062 43,050 43,100 2,825 2,353 2,568 46,050 46,100 2,569 2,796 49,050 49,100 3,303 2,789 3,024 3,066 43,100 43,150 2,829 2,356 2,572 46,100 46,150 2,572 2,800 49,100 49,150 3,307 2,793 3,028 3,070 43,150 43,200 2,833 2,360 2,575 46,150 46,200 2,576 2,803 49,150 49,200 3,311 2,796 3,031 3,074 43,200 43,250 2,837 2,363 2,579 46,200 46,250 2,579 2,807 49,200 49,250 3,315 2,800 3,035 3,078 43,250 43,300 2,841 2,367 2,583 46,250 46,300 2,583 2,811 49,250 49,300 3,319 2,804 3,039 3,082 43,300 43,350 2,845 2,371 2,587 46,300 46,350 2,587 2,815 49,300 49,350 3,323 2,808 3,043 3,086 43,350 43,400 2,849 2,374 2,591 46,350 46,400 2,590 2,819 49,350 49,400 3,327 2,812 3,047 3,090 43,400 43,450 2,853 2,378 2,594 46,400 46,450 2,594 2,822 49,400 49,450 3,332 2,815 3,050 3,094 43,450 43,500 2,857 2,381 2,598 46,450 46,500 2,597 2,826 49,450 49,500 3,336 2,819 3,054 3,097 43,500 43,550 2,860 2,385 2,602 46,500 46,550 2,601 2,830 49,500 49,550 3,340 2,823 3,058 3,101 43,550 43,600 2,864 2,389 2,606 46,550 46,600 2,605 2,834 49,550 49,600 3,344 2,827 3,062 3,105 43,600 43,650 2,868 2,392 2,610 46,600 46,650 2,608 2,838 49,600 49,650 3,348 2,831 3,066 3,109 43,650 43,700 2,872 2,396 2,613 46,650 46,700 2,612 2,841 49,650 49,700 3,352 2,834 3,069 3,113 43,700 43,750 2,876 2,399 2,617 46,700 46,750 2,615 2,845 49,700 49,750 3,356 2,838 3,073 3,117 43,750 43,800 2,880 2,403 2,621 46,750 46,800 2,619 2,849 49,750 49,800 3,360 2,842 3,077 3,121 43,800 43,850 2,884 2,407 2,625 46,800 46,850 2,623 2,853 49,800 49,850 3,365 2,846 3,081 3,125 43,850 43,900 2,888 2,410 2,629 46,850 46,900 2,626 2,857 49,850 49,900 3,369 2,850 3,085 3,129 43,900 43,950 2,892 2,414 2,632 46,900 46,950 2,630 2,860 49,900 49,950 3,373 2,853 3,088 3,133 43,950 44,000 2,896 2,417 2,636 46,950 47,000 44,000 47,000 2,633 2,864 49,950 50,000 3,377 2,857 3,092 50,000 3,137 44,000 44,050 2,900 2,421 2,640 47,000 47,050 2,637 2,868 50,000 50,050 3,381 2,861 3,096 3,141 44,050 44,100 2,904 2,425 2,644 47,050 47,100 2,641 2,872 50,050 50,100 3,385 2,865 3,100 3,145 44,100 44,150 2,908 2,428 2,648 47,100 47,150 2,644 2,876 50,100 50,150 3,389 2,869 3,104 3,149 44,150 44,200 2,912 2,432 2,651 47,150 47,200 2,648 2,879 50,150 50,200 3,393 2,872 3,107 3,153 44,200 44,250 2,916 2,435 2,655 47,200 47,250 2,651 2,883 50,200 50,250 3,398 2,876 3,111 3,157 44,250 44,300 2,920 2,439 2,659 47,250 47,300 2,655 2,887 50,250 50,300 3,402 2,880 3,115 3,161 44,300 44,350 2,924 2,443 2,663 47,300 47,350 2,659 2,891 50,300 50,350 3,406 2,884 3,119 3,165 44,350 44,400 2,928 2,446 2,667 47,350 47,400 2,662 2,895 50,350 50,400 3,410 2,888 3,123 3,169 44,400 44,450 2,932 2,450 2,670 47,400 47,450 2,666 2,898 50,400 50,450 3,414 2,891 3,126 3,173 44,450 44,500 2,936 2,453 2,674 47,450 47,500 2,669 2,902 50,450 50,500 3,418 2,895 3,130 3,176 44,500 44,550 2,939 2,457 2,678 47,500 47,550 2,673 2,906 50,500 50,550 3,422 2,899 3,134 3,180 44,550 44,600 2,943 2,461 2,682 47,550 47,600 2,677 2,910 50,550 50,600 3,426 2,903 3,138 3,184 44,600 44,650 2,947 2,464 2,686 47,600 47,650 2,680 2,914 50,600 50,650 3,431 2,907 3,142 3,188 44,650 44,700 2,951 2,468 2,689 47,650 47,700 2,684 2,917 50,650 50,700 3,435 2,910 3,145 3,192 44,700 44,750 2,955 2,471 2,693 47,700 47,750 2,687 2,921 50,700 50,750 3,439 2,914 3,149 3,196 44,750 44,800 2,959 2,475 2,697 47,750 47,800 2,691 2,925 50,750 50,800 3,443 2,918 3,153 3,200 44,800 44,850 2,963 2,479 2,701 47,800 47,850 2,695 2,929 50,800 50,850 3,447 2,922 3,157 3,204 44,850 44,900 2,967 2,482 2,705 47,850 47,900 2,698 2,933 50,850 50,900 3,451 2,926 3,161 3,208 44,900 44,950 2,971 2,486 2,708 47,900 47,950 2,702 2,936 50,900 50,950 3,455 2,929 3,164 3,212 44,950 45,000 2,975 2,489 2,712 47,950 48,000 45,000 48,000 2,705 2,940 50,950 51,000 3,459 2,933 3,168 51,000 3,216 45,000 45,050 2,979 2,493 2,716 48,000 48,050 2,709 2,944 51,000 51,050 3,464 2,937 3,172 3,220 45,050 45,100 2,983 2,497 2,720 48,050 48,100 2,713 2,948 51,050 51,100 3,468 2,941 3,176 3,224 45,100 45,150 2,987 2,500 2,724 48,100 48,150 2,717 2,952 51,100 51,150 3,472 2,945 3,180 3,228 45,150 45,200 2,991 2,504 2,727 48,150 48,200 2,720 2,955 51,150 51,200 3,476 2,948 3,183 3,233 45,200 45,250 2,995 2,507 2,731 48,200 48,250 2,724 2,959 51,200 51,250 3,480 2,952 3,187 3,237 45,250 45,300 2,999 2,511 2,735 48,250 48,300 2,728 2,963 51,250 51,300 3,484 2,956 3,191 3,241 45,300 45,350 3,003 2,515 2,739 48,300 48,350 2,732 2,967 51,300 51,350 3,488 2,960 3,195 3,245 45,350 45,400 3,007 2,518 2,743 48,350 48,400 2,736 2,971 51,350 51,400 3,492 2,964 3,199 3,249 45,400 45,450 3,011 2,522 2,746 48,400 48,450 2,739 2,974 51,400 51,450 3,497 2,967 3,202 3,253 45,450 45,500 3,015 2,525 2,750 48,450 48,500 2,743 2,978 51,450 51,500 3,501 2,971 3,206 3,257 45,500 45,550 3,018 2,529 2,754 48,500 48,550 2,747 2,982 51,500 51,550 3,505 2,975 3,210 3,261 45,550 45,600 3,022 2,533 2,758 48,550 48,600 2,751 2,986 51,550 51,600 3,509 2,979 3,214 3,266 45,600 45,650 3,026 2,536 2,762 48,600 48,650 2,755 2,990 51,600 51,650 3,513 2,983 3,218 3,270 45,650 45,700 3,030 2,540 2,765 48,650 48,700 2,758 2,993 51,650 51,700 3,517 2,986 3,221 3,274 45,700 45,750 3,034 2,543 2,769 48,700 48,750 2,762 2,997 51,700 51,750 3,521 2,990 3,225 3,278 45,750 45,800 3,038 2,547 2,773 48,750 48,800 2,766 3,001 51,750 51,800 3,525 2,994 3,229 3,282 45,800 45,850 3,042 2,551 2,777 48,800 48,850 2,770 3,005 51,800 51,850 3,530 2,998 3,233 3,286 45,850 45,900 3,046 2,554 2,781 48,850 48,900 2,774 3,009 51,850 51,900 3,534 3,002 3,237 3,290 45,900 45,950 3,050 2,558 2,784 48,900 48,950 2,777 3,012 51,900 51,950 3,538 3,005 3,240 3,294 45,950 46,000 3,054 2,561 2,788 48,950 49,000 2,781 3,016 51,950 52,000 3,542 3,009 3,244

hold sepa- hold
* rately rately

Your tax is __
52,000 55,000 rately
Your tax is Your tax is
58,000
3,794
52,000 52,050 3,546 3,013 3,248 55,000 55,050 3,241 3,479 58,000 58,050 4,041 3,469 3,716 3,798 52,050 52,100 3,550 3,017 3,252 55,050 55,100 3,245 3,483 58,050 58,100 4,045 3,473 3,720 3,802 52,100 52,150 3,554 3,021 3,256 55,100 55,150 3,249 3,487 58,100 58,150 4,049 3,477 3,724 3,806 52,150 52,200 3,558 3,024 3,259 55,150 55,200 3,252 3,491 58,150 58,200 4,053 3,480 3,728 3,810 52,200 52,250 3,563 3,028 3,263 55,200 55,250 3,256 3,495 58,200 58,250 4,058 3,484 3,732 3,814 52,250 52,300 3,567 3,032 3,267 55,250 55,300 3,260 3,499 58,250 58,300 4,062 3,488 3,736 3,818 52,300 52,350 3,571 3,036 3,271 55,300 55,350 3,264 3,503 58,300 58,350 4,066 3,492 3,740 3,822 52,350 52,400 3,575 3,040 3,275 55,350 55,400 3,268 3,507 58,350 58,400 4,070 3,496 3,744 3,827 52,400 52,450 3,579 3,043 3,278 55,400 55,450 3,271 3,511 58,400 58,450 4,074 3,499 3,748 3,831 52,450 52,500 3,583 3,047 3,282 55,450 55,500 3,275 3,515 58,450 58,500 4,078 3,503 3,752 3,835 52,500 52,550 3,587 3,051 3,286 55,500 55,550 3,279 3,518 58,500 58,550 4,082 3,507 3,755 3,839 52,550 52,600 3,591 3,055 3,290 55,550 55,600 3,283 3,522 58,550 58,600 4,086 3,511 3,759 3,843 52,600 52,650 3,596 3,059 3,294 55,600 55,650 3,287 3,526 58,600 58,650 4,091 3,515 3,763 3,847 52,650 52,700 3,600 3,062 3,297 55,650 55,700 3,290 3,530 58,650 58,700 4,095 3,518 3,767 3,851 52,700 52,750 3,604 3,066 3,301 55,700 55,750 3,294 3,534 58,700 58,750 4,099 3,522 3,771 3,855 52,750 52,800 3,608 3,070 3,305 55,750 55,800 3,298 3,538 58,750 58,800 4,103 3,526 3,775 3,860 52,800 52,850 3,612 3,074 3,309 55,800 55,850 3,302 3,542 58,800 58,850 4,107 3,530 3,779 3,864 52,850 52,900 3,616 3,078 3,313 55,850 55,900 3,306 3,546 58,850 58,900 4,111 3,534 3,783 3,868 52,900 52,950 3,620 3,081 3,316 55,900 55,950 3,309 3,550 58,900 58,950 4,115 3,537 3,787 3,872 52,950 53,000 3,624 3,085 3,320 55,950 56,000 53,000 56,000 3,313 3,554 58,950 59,000 4,119 3,541 3,791 59,000 3,876 53,000 53,050 3,629 3,089 3,324 56,000 56,050 3,317 3,558 59,000 59,050 4,124 3,545 3,795 3,880 53,050 53,100 3,633 3,093 3,328 56,050 56,100 3,321 3,562 59,050 59,100 4,128 3,549 3,799 3,884 53,100 53,150 3,637 3,097 3,332 56,100 56,150 3,325 3,566 59,100 59,150 4,132 3,553 3,803 3,888 53,150 53,200 3,641 3,100 3,335 56,150 56,200 3,328 3,570 59,150 59,200 4,136 3,556 3,807 3,893 53,200 53,250 3,645 3,104 3,339 56,200 56,250 3,332 3,574 59,200 59,250 4,140 3,560 3,811 3,897 53,250 53,300 3,649 3,108 3,343 56,250 56,300 3,336 3,578 59,250 59,300 4,144 3,564 3,815 3,901 53,300 53,350 3,653 3,112 3,347 56,300 56,350 3,340 3,582 59,300 59,350 4,148 3,568 3,819 3,905 53,350 53,400 3,657 3,116 3,351 56,350 56,400 3,344 3,586 59,350 59,400 4,152 3,572 3,823 3,909 53,400 53,450 3,662 3,119 3,354 56,400 56,450 3,347 3,590 59,400 59,450 4,157 3,575 3,827 3,913 53,450 53,500 3,666 3,123 3,358 56,450 56,500 3,351 3,594 59,450 59,500 4,161 3,579 3,831 3,917 53,500 53,550 3,670 3,127 3,362 56,500 56,550 3,355 3,597 59,500 59,550 4,165 3,583 3,834 3,921 53,550 53,600 3,674 3,131 3,366 56,550 56,600 3,359 3,601 59,550 59,600 4,169 3,587 3,838 3,926 53,600 53,650 3,678 3,135 3,370 56,600 56,650 3,363 3,605 59,600 59,650 4,173 3,591 3,842 3,930 53,650 53,700 3,682 3,138 3,373 56,650 56,700 3,366 3,609 59,650 59,700 4,177 3,594 3,846 3,934 53,700 53,750 3,686 3,142 3,377 56,700 56,750 3,370 3,613 59,700 59,750 4,181 3,598 3,850 3,938 53,750 53,800 3,690 3,146 3,381 56,750 56,800 3,374 3,617 59,750 59,800 4,185 3,602 3,854 3,942 53,800 53,850 3,695 3,150 3,385 56,800 56,850 3,378 3,621 59,800 59,850 4,190 3,606 3,858 3,946 53,850 53,900 3,699 3,154 3,389 56,850 56,900 3,382 3,625 59,850 59,900 4,194 3,610 3,862 3,950 53,900 53,950 3,703 3,157 3,392 56,900 56,950 3,385 3,629 59,900 59,950 4,198 3,613 3,866 3,954 53,950 54,000 3,707 3,161 3,396 56,950 57,000 54,000 57,000 3,389 3,633 59,950 60,000 4,202 3,617 3,870 60,000 3,959 54,000 54,050 3,711 3,165 3,400 57,000 57,050 3,393 3,637 60,000 60,050 4,206 3,621 3,874 3,963 54,050 54,100 3,715 3,169 3,404 57,050 57,100 3,397 3,641 60,050 60,100 4,210 3,625 3,878 3,967 54,100 54,150 3,719 3,173 3,408 57,100 57,150 3,401 3,645 60,100 60,150 4,214 3,629 3,882 3,971 54,150 54,200 3,723 3,176 3,412 57,150 57,200 3,404 3,649 60,150 60,200 4,218 3,632 3,886 3,975 54,200 54,250 3,728 3,180 3,416 57,200 57,250 3,408 3,653 60,200 60,250 4,223 3,636 3,890 3,979 54,250 54,300 3,732 3,184 3,420 57,250 57,300 3,412 3,657 60,250 60,300 4,227 3,640 3,894 3,983 54,300 54,350 3,736 3,188 3,424 57,300 57,350 3,416 3,661 60,300 60,350 4,231 3,644 3,898 3,987 54,350 54,400 3,740 3,192 3,428 57,350 57,400 3,420 3,665 60,350 60,400 4,235 3,648 3,902 3,992 54,400 54,450 3,744 3,195 3,432 57,400 57,450 3,423 3,669 60,400 60,450 4,239 3,651 3,906 3,996 54,450 54,500 3,748 3,199 3,436 57,450 57,500 3,427 3,673 60,450 60,500 4,243 3,655 3,910 4,000 54,500 54,550 3,752 3,203 3,439 57,500 57,550 3,431 3,676 60,500 60,550 4,247 3,659 3,913 4,004 54,550 54,600 3,756 3,207 3,443 57,550 57,600 3,435 3,680 60,550 60,600 4,251 3,663 3,917 4,008 54,600 54,650 3,761 3,211 3,447 57,600 57,650 3,439 3,684 60,600 60,650 4,256 3,667 3,921 4,012 54,650 54,700 3,765 3,214 3,451 57,650 57,700 3,442 3,688 60,650 60,700 4,260 3,670 3,925 4,016 54,700 54,750 3,769 3,218 3,455 57,700 57,750 3,446 3,692 60,700 60,750 4,264 3,674 3,929 4,020 54,750 54,800 3,773 3,222 3,459 57,750 57,800 3,450 3,696 60,750 60,800 4,268 3,678 3,933 4,025 54,800 54,850 3,777 3,226 3,463 57,800 57,850 3,454 3,700 60,800 60,850 4,272 3,682 3,937 4,029 54,850 54,900 3,781 3,230 3,467 57,850 57,900 3,458 3,704 60,850 60,900 4,276 3,686 3,941 4,033 54,900 54,950 3,785 3,233 3,471 57,900 57,950 3,461 3,708 60,900 60,950 4,280 3,689 3,945 4,037 54,950 55,000 3,789 3,237 3,475 57,950 58,000 3,465 3,712 60,950 61,000 4,284 3,693 3,949

hold sepa- hold
* rately rately

Your tax is __
61,000 64,000 rately
Your tax is Your tax is
67,000
4,536
61,000 61,050 4,289 3,697 3,953 64,000 64,050 3,925 4,190 67,000 67,050 4,784 4,153 4,427 4,540 61,050 61,100 4,293 3,701 3,957 64,050 64,100 3,929 4,194 67,050 67,100 4,788 4,157 4,431 4,544 61,100 61,150 4,297 3,705 3,961 64,100 64,150 3,933 4,198 67,100 67,150 4,792 4,161 4,435 4,548 61,150 61,200 4,301 3,708 3,965 64,150 64,200 3,936 4,202 67,150 67,200 4,796 4,164 4,439 4,553 61,200 61,250 4,305 3,712 3,969 64,200 64,250 3,940 4,206 67,200 67,250 4,800 4,168 4,443 4,557 61,250 61,300 4,309 3,716 3,973 64,250 64,300 3,944 4,210 67,250 67,300 4,804 4,172 4,447 4,561 61,300 61,350 4,313 3,720 3,977 64,300 64,350 3,948 4,214 67,300 67,350 4,808 4,176 4,451 4,565 61,350 61,400 4,317 3,724 3,981 64,350 64,400 3,952 4,218 67,350 67,400 4,812 4,180 4,455 4,569 61,400 61,450 4,322 3,727 3,985 64,400 64,450 3,955 4,222 67,400 67,450 4,817 4,183 4,459 4,573 61,450 61,500 4,326 3,731 3,989 64,450 64,500 3,959 4,226 67,450 67,500 4,821 4,187 4,463 4,577 61,500 61,550 4,330 3,735 3,992 64,500 64,550 3,963 4,229 67,500 67,550 4,825 4,191 4,466 4,581 61,550 61,600 4,334 3,739 3,996 64,550 64,600 3,967 4,233 67,550 67,600 4,829 4,195 4,470 4,586 61,600 61,650 4,338 3,743 4,000 64,600 64,650 3,971 4,237 67,600 67,650 4,833 4,199 4,474 4,590 61,650 61,700 4,342 3,746 4,004 64,650 64,700 3,974 4,241 67,650 67,700 4,837 4,202 4,478 4,594 61,700 61,750 4,346 3,750 4,008 64,700 64,750 3,978 4,245 67,700 67,750 4,841 4,206 4,482 4,598 61,750 61,800 4,350 3,754 4,012 64,750 64,800 3,982 4,249 67,750 67,800 4,845 4,210 4,486 4,602 61,800 61,850 4,355 3,758 4,016 64,800 64,850 3,986 4,253 67,800 67,850 4,850 4,214 4,490 4,606 61,850 61,900 4,359 3,762 4,020 64,850 64,900 3,990 4,257 67,850 67,900 4,854 4,218 4,494 4,610 61,900 61,950 4,363 3,765 4,024 64,900 64,950 3,993 4,261 67,900 67,950 4,858 4,221 4,498 4,614 61,950 62,000 4,367 3,769 4,028 64,950 65,000 62,000 65,000 3,997 4,265 67,950 68,000 4,862 4,225 4,502 68,000 4,619 62,000 62,050 4,371 3,773 4,032 65,000 65,050 4,001 4,269 68,000 68,050 4,866 4,229 4,506 4,623 62,050 62,100 4,375 3,777 4,036 65,050 65,100 4,005 4,273 68,050 68,100 4,870 4,233 4,510 4,627 62,100 62,150 4,379 3,781 4,040 65,100 65,150 4,009 4,277 68,100 68,150 4,874 4,237 4,514 4,631 62,150 62,200 4,383 3,784 4,044 65,150 65,200 4,012 4,281 68,150 68,200 4,878 4,240 4,518 4,635 62,200 62,250 4,388 3,788 4,048 65,200 65,250 4,016 4,285 68,200 68,250 4,883 4,244 4,522 4,639 62,250 62,300 4,392 3,792 4,052 65,250 65,300 4,020 4,289 68,250 68,300 4,887 4,248 4,526 4,643 62,300 62,350 4,396 3,796 4,056 65,300 65,350 4,024 4,293 68,300 68,350 4,891 4,252 4,530 4,647 62,350 62,400 4,400 3,800 4,060 65,350 65,400 4,028 4,297 68,350 68,400 4,895 4,256 4,534 4,652 62,400 62,450 4,404 3,803 4,064 65,400 65,450 4,031 4,301 68,400 68,450 4,899 4,259 4,538 4,656 62,450 62,500 4,408 3,807 4,068 65,450 65,500 4,035 4,305 68,450 68,500 4,903 4,263 4,542 4,660 62,500 62,550 4,412 3,811 4,071 65,500 65,550 4,039 4,308 68,500 68,550 4,907 4,267 4,545 4,664 62,550 62,600 4,416 3,815 4,075 65,550 65,600 4,043 4,312 68,550 68,600 4,911 4,271 4,549 4,668 62,600 62,650 4,421 3,819 4,079 65,600 65,650 4,047 4,316 68,600 68,650 4,916 4,275 4,553 4,672 62,650 62,700 4,425 3,822 4,083 65,650 65,700 4,050 4,320 68,650 68,700 4,920 4,278 4,557 4,676 62,700 62,750 4,429 3,826 4,087 65,700 65,750 4,054 4,324 68,700 68,750 4,924 4,282 4,561 4,680 62,750 62,800 4,433 3,830 4,091 65,750 65,800 4,058 4,328 68,750 68,800 4,928 4,286 4,565 4,685 62,800 62,850 4,437 3,834 4,095 65,800 65,850 4,062 4,332 68,800 68,850 4,932 4,290 4,569 4,689 62,850 62,900 4,441 3,838 4,099 65,850 65,900 4,066 4,336 68,850 68,900 4,936 4,294 4,573 4,693 62,900 62,950 4,445 3,841 4,103 65,900 65,950 4,069 4,340 68,900 68,950 4,940 4,297 4,577 4,697 62,950 63,000 4,449 3,845 4,107 65,950 66,000 63,000 66,000 4,073 4,344 68,950 69,000 4,944 4,301 4,581 69,000 4,701 63,000 63,050 4,454 3,849 4,111 66,000 66,050 4,077 4,348 69,000 69,050 4,949 4,305 4,585 4,705 63,050 63,100 4,458 3,853 4,115 66,050 66,100 4,081 4,352 69,050 69,100 4,953 4,309 4,589 4,709 63,100 63,150 4,462 3,857 4,119 66,100 66,150 4,085 4,356 69,100 69,150 4,957 4,313 4,593 4,713 63,150 63,200 4,466 3,860 4,123 66,150 66,200 4,088 4,360 69,150 69,200 4,961 4,316 4,597 4,718 63,200 63,250 4,470 3,864 4,127 66,200 66,250 4,092 4,364 69,200 69,250 4,965 4,320 4,601 4,722 63,250 63,300 4,474 3,868 4,131 66,250 66,300 4,096 4,368 69,250 69,300 4,969 4,324 4,605 4,726 63,300 63,350 4,478 3,872 4,135 66,300 66,350 4,100 4,372 69,300 69,350 4,973 4,328 4,609 4,730 63,350 63,400 4,482 3,876 4,139 66,350 66,400 4,104 4,376 69,350 69,400 4,977 4,332 4,613 4,734 63,400 63,450 4,487 3,879 4,143 66,400 66,450 4,107 4,380 69,400 69,450 4,982 4,335 4,617 4,738 63,450 63,500 4,491 3,883 4,147 66,450 66,500 4,111 4,384 69,450 69,500 4,986 4,339 4,621 4,742 63,500 63,550 4,495 3,887 4,150 66,500 66,550 4,115 4,387 69,500 69,550 4,990 4,343 4,624 4,746 63,550 63,600 4,499 3,891 4,154 66,550 66,600 4,119 4,391 69,550 69,600 4,994 4,347 4,628 4,751 63,600 63,650 4,503 3,895 4,158 66,600 66,650 4,123 4,395 69,600 69,650 4,998 4,351 4,632 4,755 63,650 63,700 4,507 3,898 4,162 66,650 66,700 4,126 4,399 69,650 69,700 5,002 4,354 4,636 4,759 63,700 63,750 4,511 3,902 4,166 66,700 66,750 4,130 4,403 69,700 69,750 5,006 4,358 4,640 4,763 63,750 63,800 4,515 3,906 4,170 66,750 66,800 4,134 4,407 69,750 69,800 5,010 4,362 4,644 4,767 63,800 63,850 4,520 3,910 4,174 66,800 66,850 4,138 4,411 69,800 69,850 5,015 4,366 4,648 4,771 63,850 63,900 4,524 3,914 4,178 66,850 66,900 4,142 4,415 69,850 69,900 5,019 4,370 4,652 4,775 63,900 63,950 4,528 3,917 4,182 66,900 66,950 4,145 4,419 69,900 69,950 5,023 4,373 4,656 4,779 63,950 64,000 4,532 3,921 4,186 66,950 67,000 4,149 4,423 69,950 70,000 5,027 4,377 4,660

hold sepa- hold
* rately rately

Your tax is __
70,000 73,000 rately
Your tax is Your tax is
76,000
5,279
70,000 70,050 5,031 4,381 4,664 73,000 73,050 4,612 4,905 76,000 76,050 5,526 4,849 5,152 5,283 70,050 70,100 5,035 4,385 4,668 73,050 73,100 4,616 4,909 76,050 76,100 5,530 4,853 5,156 5,287 70,100 70,150 5,039 4,389 4,672 73,100 73,150 4,620 4,913 76,100 76,150 5,534 4,857 5,160 5,291 70,150 70,200 5,043 4,392 4,676 73,150 73,200 4,624 4,917 76,150 76,200 5,538 4,861 5,164 5,295 70,200 70,250 5,048 4,396 4,680 73,200 73,250 4,628 4,921 76,200 76,250 5,543 4,865 5,169 5,299 70,250 70,300 5,052 4,400 4,684 73,250 73,300 4,632 4,925 76,250 76,300 5,547 4,869 5,173 5,303 70,300 70,350 5,056 4,404 4,688 73,300 73,350 4,636 4,929 76,300 76,350 5,551 4,873 5,177 5,307 70,350 70,400 5,060 4,408 4,692 73,350 73,400 4,640 4,933 76,350 76,400 5,555 4,877 5,181 5,312 70,400 70,450 5,064 4,411 4,696 73,400 73,450 4,644 4,938 76,400 76,450 5,559 4,881 5,185 5,316 70,450 70,500 5,068 4,415 4,700 73,450 73,500 4,648 4,942 76,450 76,500 5,563 4,885 5,189 5,320 70,500 70,550 5,072 4,419 4,703 73,500 73,550 4,651 4,946 76,500 76,550 5,567 4,888 5,193 5,324 70,550 70,600 5,076 4,423 4,707 73,550 73,600 4,655 4,950 76,550 76,600 5,571 4,892 5,197 5,328 70,600 70,650 5,081 4,427 4,711 73,600 73,650 4,659 4,954 76,600 76,650 5,576 4,896 5,202 5,332 70,650 70,700 5,085 4,430 4,715 73,650 73,700 4,663 4,958 76,650 76,700 5,580 4,900 5,206 5,336 70,700 70,750 5,089 4,434 4,719 73,700 73,750 4,667 4,962 76,700 76,750 5,584 4,904 5,210 5,340 70,750 70,800 5,093 4,438 4,723 73,750 73,800 4,671 4,966 76,750 76,800 5,588 4,908 5,214 5,345 70,800 70,850 5,097 4,442 4,727 73,800 73,850 4,675 4,971 76,800 76,850 5,592 4,912 5,218 5,349 70,850 70,900 5,101 4,446 4,731 73,850 73,900 4,679 4,975 76,850 76,900 5,596 4,916 5,222 5,353 70,900 70,950 5,105 4,449 4,735 73,900 73,950 4,683 4,979 76,900 76,950 5,600 4,920 5,226 5,357 70,950 71,000 5,109 4,453 4,739 73,950 74,000 71,000 74,000 4,687 4,983 76,950 77,000 5,604 4,924 5,230 77,000 5,361 71,000 71,050 5,114 4,457 4,743 74,000 74,050 4,691 4,987 77,000 77,050 5,609 4,928 5,235 5,365 71,050 71,100 5,118 4,461 4,747 74,050 74,100 4,695 4,991 77,050 77,100 5,613 4,932 5,239 5,369 71,100 71,150 5,122 4,465 4,751 74,100 74,150 4,699 4,995 77,100 77,150 5,617 4,936 5,243 5,373 71,150 71,200 5,126 4,468 4,755 74,150 74,200 4,703 4,999 77,150 77,200 5,621 4,940 5,247 5,378 71,200 71,250 5,130 4,472 4,759 74,200 74,250 4,707 5,004 77,200 77,250 5,625 4,944 5,251 5,382 71,250 71,300 5,134 4,476 4,763 74,250 74,300 4,711 5,008 77,250 77,300 5,629 4,948 5,255 5,386 71,300 71,350 5,138 4,480 4,767 74,300 74,350 4,715 5,012 77,300 77,350 5,633 4,952 5,259 5,390 71,350 71,400 5,142 4,484 4,771 74,350 74,400 4,719 5,016 77,350 77,400 5,637 4,956 5,263 5,394 71,400 71,450 5,147 4,487 4,775 74,400 74,450 4,723 5,020 77,400 77,450 5,642 4,960 5,268 5,398 71,450 71,500 5,151 4,491 4,779 74,450 74,500 4,727 5,024 77,450 77,500 5,646 4,964 5,272 5,402 71,500 71,550 5,155 4,495 4,782 74,500 74,550 4,730 5,028 77,500 77,550 5,650 4,967 5,276 5,406 71,550 71,600 5,159 4,499 4,786 74,550 74,600 4,734 5,032 77,550 77,600 5,654 4,971 5,280 5,411 71,600 71,650 5,163 4,503 4,790 74,600 74,650 4,738 5,037 77,600 77,650 5,658 4,975 5,284 5,415 71,650 71,700 5,167 4,506 4,794 74,650 74,700 4,742 5,041 77,650 77,700 5,662 4,979 5,288 5,419 71,700 71,750 5,171 4,510 4,798 74,700 74,750 4,746 5,045 77,700 77,750 5,666 4,983 5,292 5,423 71,750 71,800 5,175 4,514 4,802 74,750 74,800 4,750 5,049 77,750 77,800 5,670 4,987 5,296 5,427 71,800 71,850 5,180 4,518 4,806 74,800 74,850 4,754 5,053 77,800 77,850 5,675 4,991 5,301 5,431 71,850 71,900 5,184 4,522 4,810 74,850 74,900 4,758 5,057 77,850 77,900 5,679 4,995 5,305 5,435 71,900 71,950 5,188 4,525 4,814 74,900 74,950 4,762 5,061 77,900 77,950 5,683 4,999 5,309 5,439 71,950 72,000 5,192 4,529 4,818 74,950 75,000 72,000 75,000 4,766 5,065 77,950 78,000 5,687 5,003 5,313 78,000 5,444 72,000 72,050 5,196 4,533 4,822 75,000 75,050 4,770 5,070 78,000 78,050 5,691 5,007 5,317 5,448 72,050 72,100 5,200 4,537 4,826 75,050 75,100 4,774 5,074 78,050 78,100 5,695 5,011 5,321 5,452 72,100 72,150 5,204 4,541 4,830 75,100 75,150 4,778 5,078 78,100 78,150 5,699 5,015 5,325 5,456 72,150 72,200 5,208 4,545 4,834 75,150 75,200 4,782 5,082 78,150 78,200 5,703 5,019 5,329 5,460 72,200 72,250 5,213 4,549 4,839 75,200 75,250 4,786 5,086 78,200 78,250 5,708 5,023 5,334 5,464 72,250 72,300 5,217 4,553 4,843 75,250 75,300 4,790 5,090 78,250 78,300 5,712 5,027 5,338 5,468 72,300 72,350 5,221 4,557 4,847 75,300 75,350 4,794 5,094 78,300 78,350 5,716 5,031 5,342 5,472 72,350 72,400 5,225 4,561 4,851 75,350 75,400 4,798 5,098 78,350 78,400 5,720 5,035 5,346 5,477 72,400 72,450 5,229 4,565 4,855 75,400 75,450 4,802 5,103 78,400 78,450 5,724 5,039 5,350 5,481 72,450 72,500 5,233 4,569 4,859 75,450 75,500 4,806 5,107 78,450 78,500 5,728 5,043 5,354 5,485 72,500 72,550 5,237 4,572 4,863 75,500 75,550 4,809 5,111 78,500 78,550 5,732 5,046 5,358 5,489 72,550 72,600 5,241 4,576 4,867 75,550 75,600 4,813 5,115 78,550 78,600 5,736 5,050 5,362 5,493 72,600 72,650 5,246 4,580 4,872 75,600 75,650 4,817 5,119 78,600 78,650 5,741 5,054 5,367 5,497 72,650 72,700 5,250 4,584 4,876 75,650 75,700 4,821 5,123 78,650 78,700 5,745 5,058 5,371 5,501 72,700 72,750 5,254 4,588 4,880 75,700 75,750 4,825 5,127 78,700 78,750 5,749 5,062 5,375 5,505 72,750 72,800 5,258 4,592 4,884 75,750 75,800 4,829 5,131 78,750 78,800 5,753 5,066 5,379 5,510 72,800 72,850 5,262 4,596 4,888 75,800 75,850 4,833 5,136 78,800 78,850 5,757 5,070 5,383 5,514 72,850 72,900 5,266 4,600 4,892 75,850 75,900 4,837 5,140 78,850 78,900 5,761 5,074 5,387 5,518 72,900 72,950 5,270 4,604 4,896 75,900 75,950 4,841 5,144 78,900 78,950 5,765 5,078 5,391 5,522 72,950 73,000 5,274 4,608 4,900 75,950 76,000 4,845 5,148 78,950 79,000 5,769 5,082 5,395

hold sepa- hold
* rately rately

Your tax is __
79,000 82,000 rately
Your tax is Your tax is
85,000
6,021
79,000 79,050 5,774 5,086 5,400 82,000 82,050 5,323 5,647 85,000 85,050 6,269 5,560 5,895 6,025 79,050 79,100 5,778 5,090 5,404 82,050 82,100 5,327 5,651 85,050 85,100 6,273 5,564 5,899 6,029 79,100 79,150 5,782 5,094 5,408 82,100 82,150 5,331 5,655 85,100 85,150 6,277 5,568 5,903 6,033 79,150 79,200 5,786 5,098 5,412 82,150 82,200 5,335 5,659 85,150 85,200 6,281 5,572 5,907 6,038 79,200 79,250 5,790 5,102 5,416 82,200 82,250 5,339 5,664 85,200 85,250 6,285 5,576 5,911 6,042 79,250 79,300 5,794 5,106 5,420 82,250 82,300 5,343 5,668 85,250 85,300 6,289 5,580 5,915 6,046 79,300 79,350 5,798 5,110 5,424 82,300 82,350 5,347 5,672 85,300 85,350 6,293 5,584 5,919 6,050 79,350 79,400 5,802 5,114 5,428 82,350 82,400 5,351 5,676 85,350 85,400 6,297 5,588 5,923 6,054 79,400 79,450 5,807 5,118 5,433 82,400 82,450 5,355 5,680 85,400 85,450 6,302 5,592 5,928 6,058 79,450 79,500 5,811 5,122 5,437 82,450 82,500 5,359 5,684 85,450 85,500 6,306 5,596 5,932 6,062 79,500 79,550 5,815 5,125 5,441 82,500 82,550 5,362 5,688 85,500 85,550 6,310 5,599 5,936 6,066 79,550 79,600 5,819 5,129 5,445 82,550 82,600 5,366 5,692 85,550 85,600 6,314 5,603 5,940 6,071 79,600 79,650 5,823 5,133 5,449 82,600 82,650 5,370 5,697 85,600 85,650 6,318 5,607 5,944 6,075 79,650 79,700 5,827 5,137 5,453 82,650 82,700 5,374 5,701 85,650 85,700 6,322 5,611 5,948 6,079 79,700 79,750 5,831 5,141 5,457 82,700 82,750 5,378 5,705 85,700 85,750 6,326 5,615 5,952 6,083 79,750 79,800 5,835 5,145 5,461 82,750 82,800 5,382 5,709 85,750 85,800 6,330 5,619 5,956 6,087 79,800 79,850 5,840 5,149 5,466 82,800 82,850 5,386 5,713 85,800 85,850 6,335 5,623 5,961 6,091 79,850 79,900 5,844 5,153 5,470 82,850 82,900 5,390 5,717 85,850 85,900 6,339 5,627 5,965 6,095 79,900 79,950 5,848 5,157 5,474 82,900 82,950 5,394 5,721 85,900 85,950 6,343 5,631 5,969 6,099 79,950 80,000 5,852 5,161 5,478 82,950 83,000 80,000 83,000 5,398 5,725 85,950 86,000 6,347 5,635 5,973 86,000 6,104 80,000 80,050 5,856 5,165 5,482 83,000 83,050 5,402 5,730 86,000 86,050 6,351 5,639 5,977 6,108 80,050 80,100 5,860 5,169 5,486 83,050 83,100 5,406 5,734 86,050 86,100 6,355 5,643 5,981 6,112 80,100 80,150 5,864 5,173 5,490 83,100 83,150 5,410 5,738 86,100 86,150 6,359 5,647 5,985 6,116 80,150 80,200 5,868 5,177 5,494 83,150 83,200 5,414 5,742 86,150 86,200 6,363 5,651 5,989 6,120 80,200 80,250 5,873 5,181 5,499 83,200 83,250 5,418 5,746 86,200 86,250 6,368 5,655 5,994 6,124 80,250 80,300 5,877 5,185 5,503 83,250 83,300 5,422 5,750 86,250 86,300 6,372 5,659 5,998 6,128 80,300 80,350 5,881 5,189 5,507 83,300 83,350 5,426 5,754 86,300 86,350 6,376 5,663 6,002 6,132 80,350 80,400 5,885 5,193 5,511 83,350 83,400 5,430 5,758 86,350 86,400 6,380 5,667 6,006 6,137 80,400 80,450 5,889 5,197 5,515 83,400 83,450 5,434 5,763 86,400 86,450 6,384 5,671 6,010 6,141 80,450 80,500 5,893 5,201 5,519 83,450 83,500 5,438 5,767 86,450 86,500 6,388 5,675 6,014 6,145 80,500 80,550 5,897 5,204 5,523 83,500 83,550 5,441 5,771 86,500 86,550 6,392 5,678 6,018 6,149 80,550 80,600 5,901 5,208 5,527 83,550 83,600 5,445 5,775 86,550 86,600 6,396 5,682 6,022 6,153 80,600 80,650 5,906 5,212 5,532 83,600 83,650 5,449 5,779 86,600 86,650 6,401 5,686 6,027 6,157 80,650 80,700 5,910 5,216 5,536 83,650 83,700 5,453 5,783 86,650 86,700 6,405 5,690 6,031 6,161 80,700 80,750 5,914 5,220 5,540 83,700 83,750 5,457 5,787 86,700 86,750 6,409 5,694 6,035 6,165 80,750 80,800 5,918 5,224 5,544 83,750 83,800 5,461 5,791 86,750 86,800 6,413 5,698 6,039 6,170 80,800 80,850 5,922 5,228 5,548 83,800 83,850 5,465 5,796 86,800 86,850 6,417 5,702 6,043 6,174 80,850 80,900 5,926 5,232 5,552 83,850 83,900 5,469 5,800 86,850 86,900 6,421 5,706 6,047 6,178 80,900 80,950 5,930 5,236 5,556 83,900 83,950 5,473 5,804 86,900 86,950 6,425 5,710 6,051 6,182 80,950 81,000 5,934 5,240 5,560 83,950 84,000 81,000 84,000 5,477 5,808 86,950 87,000 6,429 5,714 6,055 87,000 6,186 81,000 81,050 5,939 5,244 5,565 84,000 84,050 5,481 5,812 87,000 87,050 6,434 5,718 6,060 6,190 81,050 81,100 5,943 5,248 5,569 84,050 84,100 5,485 5,816 87,050 87,100 6,438 5,722 6,064 6,194 81,100 81,150 5,947 5,252 5,573 84,100 84,150 5,489 5,820 87,100 87,150 6,442 5,726 6,068 6,198 81,150 81,200 5,951 5,256 5,577 84,150 84,200 5,493 5,824 87,150 87,200 6,446 5,730 6,072 6,203 81,200 81,250 5,955 5,260 5,581 84,200 84,250 5,497 5,829 87,200 87,250 6,450 5,734 6,076 6,207 81,250 81,300 5,959 5,264 5,585 84,250 84,300 5,501 5,833 87,250 87,300 6,454 5,738 6,080 6,211 81,300 81,350 5,963 5,268 5,589 84,300 84,350 5,505 5,837 87,300 87,350 6,458 5,742 6,084 6,215 81,350 81,400 5,967 5,272 5,593 84,350 84,400 5,509 5,841 87,350 87,400 6,462 5,746 6,088 6,219 81,400 81,450 5,972 5,276 5,598 84,400 84,450 5,513 5,845 87,400 87,450 6,467 5,750 6,093 6,223 81,450 81,500 5,976 5,280 5,602 84,450 84,500 5,517 5,849 87,450 87,500 6,471 5,754 6,097 6,227 81,500 81,550 5,980 5,283 5,606 84,500 84,550 5,520 5,853 87,500 87,550 6,475 5,757 6,101 6,231 81,550 81,600 5,984 5,287 5,610 84,550 84,600 5,524 5,857 87,550 87,600 6,479 5,761 6,105 6,236 81,600 81,650 5,988 5,291 5,614 84,600 84,650 5,528 5,862 87,600 87,650 6,483 5,765 6,109 6,240 81,650 81,700 5,992 5,295 5,618 84,650 84,700 5,532 5,866 87,650 87,700 6,487 5,769 6,113 6,244 81,700 81,750 5,996 5,299 5,622 84,700 84,750 5,536 5,870 87,700 87,750 6,491 5,773 6,117 6,248 81,750 81,800 6,000 5,303 5,626 84,750 84,800 5,540 5,874 87,750 87,800 6,495 5,777 6,121 6,252 81,800 81,850 6,005 5,307 5,631 84,800 84,850 5,544 5,878 87,800 87,850 6,500 5,781 6,126 6,256 81,850 81,900 6,009 5,311 5,635 84,850 84,900 5,548 5,882 87,850 87,900 6,504 5,785 6,130 6,260 81,900 81,950 6,013 5,315 5,639 84,900 84,950 5,552 5,886 87,900 87,950 6,508 5,789 6,134 6,264 81,950 82,000 6,017 5,319 5,643 84,950 85,000 5,556 5,890 87,950 88,000 6,512 5,793 6,138

hold sepa- hold
* rately rately

Your tax is __
88,000 91,000 rately
Your tax is Your tax is
94,000
6,764
88,000 88,050 6,516 5,797 6,142 91,000 91,050 6,034 6,390 94,000 94,050 7,011 6,271 6,637 6,768 88,050 88,100 6,520 5,801 6,146 91,050 91,100 6,038 6,394 94,050 94,100 7,015 6,275 6,641 6,772 88,100 88,150 6,524 5,805 6,150 91,100 91,150 6,042 6,398 94,100 94,150 7,019 6,279 6,645 6,776 88,150 88,200 6,528 5,809 6,154 91,150 91,200 6,046 6,402 94,150 94,200 7,023 6,283 6,649 6,780 88,200 88,250 6,533 5,813 6,159 91,200 91,250 6,050 6,406 94,200 94,250 7,028 6,287 6,654 6,784 88,250 88,300 6,537 5,817 6,163 91,250 91,300 6,054 6,410 94,250 94,300 7,032 6,291 6,658 6,788 88,300 88,350 6,541 5,821 6,167 91,300 91,350 6,058 6,414 94,300 94,350 7,036 6,295 6,662 6,792 88,350 88,400 6,545 5,825 6,171 91,350 91,400 6,062 6,418 94,350 94,400 7,040 6,299 6,666 6,797 88,400 88,450 6,549 5,829 6,175 91,400 91,450 6,066 6,423 94,400 94,450 7,044 6,303 6,670 6,801 88,450 88,500 6,553 5,833 6,179 91,450 91,500 6,070 6,427 94,450 94,500 7,048 6,307 6,674 6,805 88,500 88,550 6,557 5,836 6,183 91,500 91,550 6,073 6,431 94,500 94,550 7,052 6,310 6,678 6,809 88,550 88,600 6,561 5,840 6,187 91,550 91,600 6,077 6,435 94,550 94,600 7,056 6,314 6,682 6,813 88,600 88,650 6,566 5,844 6,192 91,600 91,650 6,081 6,439 94,600 94,650 7,061 6,318 6,687 6,817 88,650 88,700 6,570 5,848 6,196 91,650 91,700 6,085 6,443 94,650 94,700 7,065 6,322 6,691 6,821 88,700 88,750 6,574 5,852 6,200 91,700 91,750 6,089 6,447 94,700 94,750 7,069 6,326 6,695 6,825 88,750 88,800 6,578 5,856 6,204 91,750 91,800 6,093 6,451 94,750 94,800 7,073 6,330 6,699 6,830 88,800 88,850 6,582 5,860 6,208 91,800 91,850 6,097 6,456 94,800 94,850 7,077 6,334 6,703 6,834 88,850 88,900 6,586 5,864 6,212 91,850 91,900 6,101 6,460 94,850 94,900 7,081 6,338 6,707 6,838 88,900 88,950 6,590 5,868 6,216 91,900 91,950 6,105 6,464 94,900 94,950 7,085 6,342 6,711 6,842 88,950 89,000 6,594 5,872 6,220 91,950 92,000 89,000 92,000 6,109 6,468 94,950 95,000 7,089 6,346 6,715 95,000 6,846 89,000 89,050 6,599 5,876 6,225 92,000 92,050 6,113 6,472 95,000 95,050 7,094 6,350 6,720 6,850 89,050 89,100 6,603 5,880 6,229 92,050 92,100 6,117 6,476 95,050 95,100 7,098 6,354 6,724 6,854 89,100 89,150 6,607 5,884 6,233 92,100 92,150 6,121 6,480 95,100 95,150 7,102 6,358 6,728 6,858 89,150 89,200 6,611 5,888 6,237 92,150 92,200 6,125 6,484 95,150 95,200 7,106 6,362 6,732 6,863 89,200 89,250 6,615 5,892 6,241 92,200 92,250 6,129 6,489 95,200 95,250 7,110 6,366 6,736 6,867 89,250 89,300 6,619 5,896 6,245 92,250 92,300 6,133 6,493 95,250 95,300 7,114 6,370 6,740 6,871 89,300 89,350 6,623 5,900 6,249 92,300 92,350 6,137 6,497 95,300 95,350 7,118 6,374 6,744 6,875 89,350 89,400 6,627 5,904 6,253 92,350 92,400 6,141 6,501 95,350 95,400 7,122 6,378 6,748 6,879 89,400 89,450 6,632 5,908 6,258 92,400 92,450 6,145 6,505 95,400 95,450 7,127 6,382 6,753 6,883 89,450 89,500 6,636 5,912 6,262 92,450 92,500 6,149 6,509 95,450 95,500 7,131 6,386 6,757 6,887 89,500 89,550 6,640 5,915 6,266 92,500 92,550 6,152 6,513 95,500 95,550 7,135 6,389 6,761 6,891 89,550 89,600 6,644 5,919 6,270 92,550 92,600 6,156 6,517 95,550 95,600 7,139 6,393 6,765 6,896 89,600 89,650 6,648 5,923 6,274 92,600 92,650 6,160 6,522 95,600 95,650 7,143 6,397 6,769 6,900 89,650 89,700 6,652 5,927 6,278 92,650 92,700 6,164 6,526 95,650 95,700 7,147 6,401 6,773 6,904 89,700 89,750 6,656 5,931 6,282 92,700 92,750 6,168 6,530 95,700 95,750 7,151 6,405 6,777 6,908 89,750 89,800 6,660 5,935 6,286 92,750 92,800 6,172 6,534 95,750 95,800 7,155 6,409 6,781 6,912 89,800 89,850 6,665 5,939 6,291 92,800 92,850 6,176 6,538 95,800 95,850 7,160 6,413 6,786 6,916 89,850 89,900 6,669 5,943 6,295 92,850 92,900 6,180 6,542 95,850 95,900 7,164 6,417 6,790 6,920 89,900 89,950 6,673 5,947 6,299 92,900 92,950 6,184 6,546 95,900 95,950 7,168 6,421 6,794 6,924 89,950 90,000 6,677 5,951 6,303 92,950 93,000 90,000 93,000 6,188 6,550 95,950 96,000 7,172 6,425 6,798 96,000 6,929 90,000 90,050 6,681 5,955 6,307 93,000 93,050 6,192 6,555 96,000 96,050 7,176 6,429 6,802 6,933 90,050 90,100 6,685 5,959 6,311 93,050 93,100 6,196 6,559 96,050 96,100 7,180 6,433 6,806 6,937 90,100 90,150 6,689 5,963 6,315 93,100 93,150 6,200 6,563 96,100 96,150 7,184 6,437 6,810 6,941 90,150 90,200 6,693 5,967 6,319 93,150 93,200 6,204 6,567 96,150 96,200 7,188 6,441 6,814 6,945 90,200 90,250 6,698 5,971 6,324 93,200 93,250 6,208 6,571 96,200 96,250 7,193 6,446 6,819 6,949 90,250 90,300 6,702 5,975 6,328 93,250 93,300 6,212 6,575 96,250 96,300 7,197 6,450 6,823 6,953 90,300 90,350 6,706 5,979 6,332 93,300 93,350 6,216 6,579 96,300 96,350 7,201 6,454 6,827 6,957 90,350 90,400 6,710 5,983 6,336 93,350 93,400 6,220 6,583 96,350 96,400 7,205 6,458 6,831 6,962 90,400 90,450 6,714 5,987 6,340 93,400 93,450 6,224 6,588 96,400 96,450 7,209 6,462 6,835 6,966 90,450 90,500 6,718 5,991 6,344 93,450 93,500 6,228 6,592 96,450 96,500 7,213 6,466 6,839 6,970 90,500 90,550 6,722 5,994 6,348 93,500 93,550 6,231 6,596 96,500 96,550 7,217 6,470 6,843 6,974 90,550 90,600 6,726 5,998 6,352 93,550 93,600 6,235 6,600 96,550 96,600 7,221 6,474 6,847 6,978 90,600 90,650 6,731 6,002 6,357 93,600 93,650 6,239 6,604 96,600 96,650 7,226 6,479 6,852 6,982 90,650 90,700 6,735 6,006 6,361 93,650 93,700 6,243 6,608 96,650 96,700 7,230 6,483 6,856 6,986 90,700 90,750 6,739 6,010 6,365 93,700 93,750 6,247 6,612 96,700 96,750 7,234 6,487 6,860 6,990 90,750 90,800 6,743 6,014 6,369 93,750 93,800 6,251 6,616 96,750 96,800 7,238 6,491 6,864 6,995 90,800 90,850 6,747 6,018 6,373 93,800 93,850 6,255 6,621 96,800 96,850 7,242 6,495 6,868 6,999 90,850 90,900 6,751 6,022 6,377 93,850 93,900 6,259 6,625 96,850 96,900 7,246 6,499 6,872 7,003 90,900 90,950 6,755 6,026 6,381 93,900 93,950 6,263 6,629 96,900 96,950 7,250 6,503 6,876 7,007 90,950 91,000 6,759 6,030 6,385 93,950 94,000 6,267 6,633 96,950 97,000 7,254 6,507 6,880

hold sepa- hold
* rately rately

Your tax is __
97,000 98,000 rately
Your tax is Your tax is
99,000
7,341
97,000 97,050 7,259 6,512 6,885 98,000 98,050 6,594 6,967 99,000 99,050 7,424 6,677 7,050 7,345 97,050 97,100 7,263 6,516 6,889 98,050 98,100 6,598 6,971 99,050 99,100 7,428 6,681 7,054 7,349 97,100 97,150 7,267 6,520 6,893 98,100 98,150 6,602 6,975 99,100 99,150 7,432 6,685 7,058 7,353 97,150 97,200 7,271 6,524 6,897 98,150 98,200 6,606 6,979 99,150 99,200 7,436 6,689 7,062 7,358 97,200 97,250 7,275 6,528 6,901 98,200 98,250 6,611 6,984 99,200 99,250 7,440 6,693 7,066 7,362 97,250 97,300 7,279 6,532 6,905 98,250 98,300 6,615 6,988 99,250 99,300 7,444 6,697 7,070 7,366 97,300 97,350 7,283 6,536 6,909 98,300 98,350 6,619 6,992 99,300 99,350 7,448 6,701 7,074 7,370 97,350 97,400 7,287 6,540 6,913 98,350 98,400 6,623 6,996 99,350 99,400 7,452 6,705 7,078 7,374 97,400 97,450 7,292 6,545 6,918 98,400 98,450 6,627 7,000 99,400 99,450 7,457 6,710 7,083 7,378 97,450 97,500 7,296 6,549 6,922 98,450 98,500 6,631 7,004 99,450 99,500 7,461 6,714 7,087 7,382 97,500 97,550 7,300 6,553 6,926 98,500 98,550 6,635 7,008 99,500 99,550 7,465 6,718 7,091 7,386 97,550 97,600 7,304 6,557 6,930 98,550 98,600 6,639 7,012 99,550 99,600 7,469 6,722 7,095 7,391 97,600 97,650 7,308 6,561 6,934 98,600 98,650 6,644 7,017 99,600 99,650 7,473 6,726 7,099 7,395 97,650 97,700 7,312 6,565 6,938 98,650 98,700 6,648 7,021 99,650 99,700 7,477 6,730 7,103 7,399 97,700 97,750 7,316 6,569 6,942 98,700 98,750 6,652 7,025 99,700 99,750 7,481 6,734 7,107 7,403 97,750 97,800 7,320 6,573 6,946 98,750 98,800 6,656 7,029 99,750 99,800 7,485 6,738 7,111 7,407 97,800 97,850 7,325 6,578 6,951 98,800 98,850 6,660 7,033 99,800 99,850 7,490 6,743 7,116 7,411 97,850 97,900 7,329 6,582 6,955 98,850 98,900 6,664 7,037 99,850 99,900 7,494 6,747 7,120 7,415 97,900 97,950 7,333 6,586 6,959 98,900 98,950 6,668 7,041 99,900 99,950 7,498 6,751 7,124 7,419 97,950 98,000 7,337 6,590 6,963 98,950 99,000 6,672 7,045 99,950 100,000 7,502 6,755 7,128 100,000 OR OVER -

# 2024 Tax Rate Schedules

CAUTION __ If your taxable income is less than $100,000, you MUST use the Tax Table.

If taxable income is:
Not over $2,400 … 1.40% of taxable income
Over $2,400 but not over $4,800 … $
Use this schedule if you
Over $4,800 but not over $9,600 … $ ﬁ lled in Filing Status Oval
Over $9,600 but not over $14,400 … $
1 or 3 on Form N-11
Over $14,400 but not over $19,200 … $
Over $19,200 but not over $24,000 … $
Over $24,000 but not over $36,000 … $
Over $36,000 but not over $48,000 … $
Over $48,000 but not over $150,000 … $
Over $150,000 but not over $175,000 … $
Over $175,000 but not over $200,000 … $
Over $200,000 … $

# Schedule II

34 plus 3.20% over $2,400
110 plus 5.50% over $4,800
374 plus 6.40% over $9,600
682 plus 6.80% over $14,400
1,008 plus 7.20% over $19,200
1,354 plus 7.60% over $24,000
2,266 plus 7.90% over $36,000
3,214 plus 8.25% over $48,000
11,629 plus 9.00% over $150,000
13,879 plus 10.00% over $175,000
16,379 plus 11.00% over $200,000

If taxable income is:
Not over $4,800 … 1.40% of taxable income
Over $4,800 but not over $9,600 … $
Use this schedule if you
Over $9,600 but not over $19,200 … $ ﬁ lled in Filing Status Oval
Over $19,200 but not over $28,800 … $
Over $28,800 but not over $38,400 … $
2 or 5 on Form N-11
Over $38,400 but not over $48,000 … $
Over $48,000 but not over $72,000 … $
Over $72,000 but not over $96,000 … $
Over $96,000 but not over $300,000 … $
Over $300,000 but not over $350,000 … $
Over $350,000 but not over $400,000 … $
Over $400,000 … $

UNMARRIED HEADS OF HOUSEHOLD
67 plus 3.20% over $4,800
221 plus 5.50% over $9,600
749 plus 6.40% over $19,200
1,363 plus 6.80% over $28,800
2,016 plus 7.20% over $38,400
2,707 plus 7.60% over $48,000
4,531 plus 7.90% over $72,000
6,427 plus 8.25% over $96,000
23,257 plus 9.00% over $300,000
27,757 plus 10.00% over $350,000
32,757 plus 11.00% over $400,000

If taxable income is:
Not over $3,600 … 1.40% of taxable income
Over $3,600 but not over $7,200 … $
Over $7,200 but not over $14,400 … $
Use this schedule if you
Over $14,400 but not over $21,600 … $ ﬁ lled in Filing Status Oval
Over $21,600 but not over $28,800 … $
4 on Form N-11 Over $28,800 but not over $36,000 … $
Over $36,000 but not over $54,000 … $
Over $54,000 but not over $72,000 … $
Over $72,000 but not over $225,000 … $
Over $225,000 but not over $262,500 … $
Over $262,500 but not over $300,000 … $
Over $300,000 … $
50 plus 3.20% over $3,600
166 plus 5.50% over $7,200
562 plus 6.40% over $14,400
1,022 plus 6.80% over $21,600
1,512 plus 7.20% over $28,800
2,030 plus 7.60% over $36,000
3,398 plus 7.90% over $54,000
4,820 plus 8.25% over $72,000
17,443 plus 9.00% over $225,000
20,818 plus 10.00% over $262,500
24,568 plus 11.00% over $300,000

STATE OF HAWAII-DEPARTMENT OF TAXATION

MESSAGE FROM THE DIRECTOR
This publication explains some of your most important rights as a taxpayer.
Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii's tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference.
Taxpayer rights are at the heart of good tax administration - a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation.

HAWAII TAXPAYER BILL OF RIGHTS

I. Protection of Taxpayer Rights
Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the Department of Taxation (Department).

# II. Tax Information

Taxpayers have a right to tax information written in plain language.
Taxpayers have a right to examine their own tax records, audit ﬁ les, and collection ﬁ les.
Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees.
Taxpayers have a right to obtain explanations regarding billings and assessments.

# III. Professional and Courteous Service

Taxpayers have a right to prompt, courteous, and accurate responses to all questions and requests for tax assistance.
Taxpayers have a right to be assured that no civil service employee of the Department will be paid, promoted, or in any way rewarded based on the amount of assessments made or taxes collected.
Taxpayers have a right to be free from harassment and inappropriate contact by Department personnel in matters relating to the collection of delinquent taxes and during the course of audits.

IV. Privacy and Conﬁ dentiality
Taxpayers have a right to be assured that their dealings with the Department will be kept conﬁ dential.
Taxpayers have a right to be assured that their tax returns and tax return information will not be disclosed, except as provided by law.

# V. Time Limitations

Taxpayers are entitled to seek a refund if they have overpaid their taxes. A claim for refund must be ﬁ led within the applicable statute of limitations.
The Department may assess a taxpayer additional taxes if the assessment is made within the applicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudulent return or failure to ﬁ le a return.
Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department.
If the Department is notiﬁ ed by the Internal Revenue
Service or a taxpayer of any changes, corrections, or adjustments to the taxpayer's Federal tax return, the statute of limitations is automatically extended.

# VI. Audits and Assessments

Taxpayers have a right to a Proposed Notice of Assessment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the taxpayer's last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) informs taxpayers of their right to request clariﬁ cation or to object to the tax assessment within 30 days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assessment will become ﬁ nal after the expiration of 30 days from the mailing of the Proposed Notice of Assessment.
Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of 30 days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment.
Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior management to discuss a Proposed or Final Notice of Assessment if they do not agree with the tax assessment.
Taxpayers have a right to request that the Department consider a closing agreement to reduce a Proposed or Final Notice of Assessment. Closing agreements are ﬁ - nal.

# VII. Tax Appeals/Payment Under Protest

Taxpayers have a right to information regarding procedures for appealing a tax assessment or a denial of a claim for refund.
Tax Appeals. Taxpayers have a right to appeal an assessment or a denial of a claim for refund to the board of review or to the tax appeal court. Taxpayers also have a right to appeal an assessment to our Administrative Appeals Oﬃ ce. In order to appeal to the Administrative Appeals Oﬃ ce, an appeal application must be ﬁ led within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assessment. The assessment does not need to be paid in order to appeal to the Administrative Appeals Oﬃ ce. An appeal to the board of review or to the tax appeal court must be ﬁ led within 30 days from the date the Final Notice of Assessment was mailed.
If the appeal is ﬁ led directly with the tax appeal court, a court-stamped copy of the notice of appeal must also be served on the Director of Taxation within 30 days from the date the Final Notice of Assessment was mailed by delivery to:

Civil Legal Complaints/Legal Process

Director of Taxation

# Department of Taxation

830 Punchbowl Street, Room 221
Honolulu, HI 96813-5094
If the appeal is ﬁ led with the board of review, the decision of the board may be appealed to the tax appeal court within 30 days after the ﬁ ling of the board of review decision. A court-stamped copy of the notice of appeal must also be served on the Director of Taxation at the above address within 30 days after the ﬁ ling of the board of review decision.
If the appeal is ﬁ led with the tax appeal court, the decision of the tax appeal court may be appealed within 30 days to the Intermediate Appellate Court.
The ﬁ rst appeal to either the board of review or to the tax appeal court may be made without payment of the tax assessed. However, the assessed tax must be paid together with interest when the taxpayer appeals the decision by the board or the tax appeal court or the decision by the board in favor of the Department is not appealed.
In addition, a taxpayer who prevails before the board of review does not have to pay the assessed tax prior to an appeal by the Department to the tax appeal court. Similarly, a taxpayer who prevails before the board of review and the tax appeal court does not have to pay the assessed tax prior to an appeal by the Department to the Intermediate Appellate Court.
The tax appeal court may allow an individual taxpayer to appeal an income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm.
Payment Under Protest. In lieu of ﬁ ling an appeal or if an appeal is not ﬁ led with the board of review, with the tax appeal court, or with the Administrative Appeals Of- ﬁ ce within 30 days from the date the Final Notice of Assessment was mailed, the taxpayer may pay the disputed tax assessment under written protest and seek to recover the taxes by ﬁ ling an action in tax appeal court within 30 days from the date of payment.

VIII. Representation
Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the Department on any tax matter, including audits, collections, and appeals.

# IX. Taxpayer Advocate

Taxpayers have a right to seek the assistance of our
Taxpayer Advocate to resolve any tax-related problem after all other means for resolving the problem have been exhausted, or if they feel that their rights as a taxpayer have been abridged, except in the case of a criminal tax investigation.

X. Installment Agreements, Waivers, and
Compromises
Installment Agreements. Taxpayers have a right to request that the Department consider an installment payment agreement to allow taxpayers to pay their delinquent taxes over time. The Department will evaluate a request for an installment payment agreement based on the ﬁ nancial condition of the taxpayer. Taxpayers will be notiﬁ ed before collection action is taken on any outstanding tax liability if the installment payment agreement is not in good standing. Interest will continue to accrue on the outstanding tax and penalty until paid in full. The Department may oﬀ set any outstanding tax liability with any credits due to the taxpayer from other taxes.
Waiver of Penalties and Interest. Taxpayers have a right to request that the Department waive penalties and interest added to any tax if the taxpayer can show that failure to ﬁ le a return or pay a tax on time was due to reasonable cause, i.e., not due to the taxpayer's own carelessness, neglect, or wilful disregard of the law, but due to circumstances beyond the taxpayer's control.
Compromise Oﬀ ers. Taxpayers have a right to request that the Department consider a compromise oﬀ er to reduce any tax claim arising under the tax laws administered by the Department based on doubt as to liability or collectibility, subject to the Governor's approval. If the tax liability excluding penalties and interest is $50,000 or less, the Director may approve the oﬀ er in compromise without the Governor's approval after the oﬀ er in compromise has been posted on the Department's website for ﬁ ve calendar days.
Any oﬀ er in compromise submitted to the Department must be accompanied by 20% of the amount of the oﬀ er in cases of a lump-sum oﬀ er in compromise, or the ﬁ rst proposed payment in the case of a periodic payment offer in compromise. Individual taxpayers who meet the low-income certiﬁ cation guidelines published by the Internal Revenue Service for the period in which the oﬀ er in compromise has been submitted will not be required to submit a payment with an oﬀ er in compromise submission. In cases where an oﬀ er in compromise is rejected, the payment amount will be applied to the tax liability of the taxpayer that was ﬁ rst assessed.

# XI. Collections

Taxpayers have a right to be informed in writing to the taxpayer's last known address of possible collection actions that may be taken on delinquent taxes, including referral to a collection agency.
Taxpayers have a right to be notiﬁ ed of any cost recovery fee associated with any collection action.
Taxpayers have a right to have collection actions put on hold in the case of hardship or while discussing their situation with the collector, supervisor, or senior management, understanding that interest continues to accrue.
Taxpayers have a right to a prompt release of alien upon payment of a tax delinquency and all ﬁ ling fees.
Taxpayers have a right to have an incorrect lien corrected or released and to have a letter of clariﬁ cation sent to a credit reporting company.
Taxpayers have a right to have all other collection actions exhausted before a seizure of a taxpayer's assets takes place, unless the Department determines that the interests of the State are in jeopardy.
Taxpayers have a right to have the following property exempt from levy: wearing apparel; school books; fuel; provisions; furniture; personal eﬀ ects; books and tools of a trade, business, or profession; unemployment beneﬁ ts; and undelivered mail.
(This is a reproduction of the originally issued document)

Revised July 2022

# Index to Instructions

A
Address Change … 26
Address of Hawaii Department of Taxation … 6
Adjustments to Income … 11 - 15
Amended Returns -
Balance Due (or Refund) … 24
Change in Federal Taxable Income … 26
Filing … 23 and 26
Annuities … 13
Attachments to Return … 25
B
Balance Due (or Refund) … 22
Birth or Death of Dependent … 10
Blind, Deaf, or Totally Disabled Person … 20
Business Income -
Rents on Schedule E … 24
Schedule C … 24
Schedule F … 24
Business Use of Your Home … 19
C
Capital Gains and Losses … 33
Casualty and Theft Losses … 18
Changes to Note … 2
Civil Unions … 4
Contributions to Charity … 17
Credit for Child and Dependent Care
Expenses … 21 and 27 - 29
Credits Against Tax … 21
D
Death of Taxpayer … 6
Dependents - Exemptions … 9
Direct Deposit of Refund … 23
Disability - Exemption … 20
Divorced or Separated Parents … 9
Domicile Deﬁ ned … 5
E
Educational Expenses … 19
Employee Business Expenses … 19
Estimated Tax … 6 and 22
Exemptions … 9 and 20
Extension of Time to File … 5
F
Filing Requirements -
Extension of Time to File … 5
Filing a Final Return … 6
When to File … 5
Where to File … 6
Which Form to File … 5
Who Must File … 4
Who Should File … 4
Filing Status … 7
H
Hawaii Taxpayer Bill of Rights … 49
Head of Household … 8
I
Income Tax Withholding … 22
Individual Housing Accounts -
Distributions From … 12
Payments to … 13
Tax Liability Upon the Sale or Transfer .. 12
Individual Retirement Accounts (IRAs) … 13
Interest Expense … 17
Interest Income … 11 and 14
Interest - Late Payment of Tax … 25
Itemized Deductions - … 15 - 20
You Choose to Itemize Deductions … 15
You MUST Itemize Deductions … 15
M
Married Persons -
Filing Joint Return … 7
Filing Separate Returns … 8
Special Rule for Aliens … 8
Who Live Apart … 8
Medical and Dental Expenses … 15
Miscellaneous Deductions … 19
Multistate Tax Compact Act … 6
N
Net Operating Loss … 15 and 23
Nonresident … 5
Nonresident Alien -
Filing a Joint Return … 8
Filing a Separate Return … 8
Who Must File … 4
P
Part-Year Resident … 5
Payments (Amount You Owe) … 23
Penalties and Interest -
Failure to Pay Tax After Filing Timely
Return … 25
Late Filing of Return … 25
Underpayment of Estimated
Tax … 23 and 25
Pensions and Annuities … 13
Political Campaigns - Hawaii Election
$3 Check-oﬀ … 25
Preparer - Did You Have Someone Else
Prepare Your Return? … 25
Protective Claim … 26
Q
Qualifying Surviving Spouse … 8
R
Records - How Long to Keep … 26
Refundable Food/Excise
Tax Credit … 21
Related Federal/Hawaii Tax Forms … 3
Reminders … 2 and 25
Rent - Income … 24
Resident … 4
Retirement Plan Payments … 13
Rounding Oﬀ to Whole Dollars … 11
S
Same-Sex Marriage … 4
Social Security Number … 7

# Steps for Preparing Your

Return … 6 - 10 and 25 - 26
Student Dependent - Exemption … 10
T
Tax -
Computation … 20 and 32
Other -
Accumulation Distribution of Trusts … 32
Computation of Tax for Children
Under Age 14 Who Have
Unearned Income of More than $1,000 … 20
Distributions from an Individual
Housing Account … 12 and 32
Lump-Sum Distributions … 13
Parent's Election to Report Child's
Interest and Dividends … 32
Recapture of Capital Goods Excise
Tax Credit … 32
Recapture of Capital Infrastructure
Tax Credit … 32
Recapture of Historic Preservation
Income Tax Credit … 32
Recapture of Important Agricultural
Land Qualiﬁ ed Agricultural Cost
Tax Credit … 32
Recapture of Low-Income Housing
Tax Credit … 32
Recapture of Tax Credit for Flood
Victims … 32
Sale of Your Home Purchase with
Proceeds from an Individual
Housing Account … 12
Other Methods of Computing … 20
Tax Credits … 21 and 26
Tax Credits for Hawaii Residents -
Credit for Child and Dependent
Care Expenses … 21 and 27 - 29
Credit for Low-Income Household
Renters … 21 and 26 - 27
Tax Rate Schedules … 48
Tax Tables … 35 - 47
Taxes You CAN Deduct … 16
Third Party Designee … 25
W
When to File … 5
Where to File … 6
Where to Get Information … 6
Which Form to File … 5
Who Must File … 4
Who Should File … 4
Withholding - Hawaii Tax … 22
Worksheets … 31 - 34

The source document contains 1 figure (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.

N-11 — Hawaii Resident Individual Income Tax Return (Instructions / master booklet)

# Clear Form

# E-ﬁ le Form N-11!

# Changes to Note

# Important Reminders

# Amended Returns

# Items to Note

# RELATED FEDERAL/HAWAII TAX FORMS

# Scannable Forms

# Same-Sex Marriage

# Civil Unions

# Who Must File

# Who Should File

# Resident

# Nonresident

# Part-Year Resident

# Domicile Deﬁ ned

# Examples

# Which Form to File

# When to File

# Where to File

# Information

# Death of Taxpayer

# Filing a Final Return

# Estimated Tax Payments

# (EFT)

# Multistate Tax Compact Act

# Nonresident Aliens

# Return

# Step 1

# Step 2

# Step 3

# Step 4

# Step 5

# Tax Year, First Time Filer

# Name

# Address

# Social Security Number

# Filing Status

# Single

# Married Filing Joint Return

# Special Rule for Nonresident Aliens and Dual-Status

# Married Filing Separate Return

# Head of Household

# Qualifying Surviving Spouse

# Yourself

# Spouse

# Children and Other Dependents

# Child?

# Your Dependent?

# Relative Your Dependent?

# Deﬁ nitions and Special Rules

# Line 6e

# Fill in your return

# Dollars

# Residents

# Income

# Income (Federal AGI)

# Federal Wages

# Bonds

# Federal AGI

# Taxes

# Individual Housing Accounts

# Peace Corps Compensation

# Depreciation and Gain Adjustments

# Student Loan Interest Deduction

# Beneﬁ ts

# Secondary School Expenses

# Corporations

# Other Adjustments

# Federal AGI

# Line 12

# Pensions

# Nontaxable Distributions

# Employer-Funded Pension Plans

# Rollover IRAs

# Taxable Pensions and Annuities

# Early Distributions

# Deferred Compensation Plans

# Annuity Plans