FORM N-356 (REV. 2022)

Name(s) as shown on Form N-11 or N-15 Your social security number Note: If you are only claiming a carryover of unused earned income tax credit from a prior year, skip lines 1 through 7 and begin on line 8. QUALIFYING INDIVIDUAL TAXPAYER 1 In order to claim the tax credit, you must meet the definition of a qualifying individual taxpayer.

a Are you filing a federal income tax return and claiming the federal earned income credit for this tax year?................  Yes  No

b Are you using the same filing status on your Form N-11 or Form N-15 as used on your federal income tax return?...  Yes  No

c Are you claiming the same dependents on your Form N-11 or Form N-15 as claimed on your federal income tax return? (Note: Also check “Yes” if you are not claiming any dependents on your Hawaii and federal income tax returns.)...........................................................................................................  Yes  No If you answered “No” to any of the 3 questions, you are not a qualifying individual taxpayer. You cannot claim this credit. Do not complete this form. APPLIED TAX CREDIT AND UNUSED CARRYOVER COMPUTATION 2 Enter the amount of your federal earned income credit claimed on your federal income tax return for this tax year......... 2 3 Multiply line 2 by 20%......................................................................................................................................................... 3

Note: Residents, skip lines 4 and 5, enter “1.00” on line 6, and go to line 7.

Part-year residents and nonresidents, continue on to line 4. 4 Enter your Hawaii adjusted gross income from Form N-15, Column B............................. 4 5 Enter your federal adjusted gross income from Form N-15.............................................. 5 6 Divide line 4 by line 5. (Compute to 3 decimal places and round to 2 decimal places)...................................................... 6 7 Total New Credit Claimed — Multiply line 3 by line 6. Also enter this amount on Schedule CR in Column (a) of the appropriate line for this tax credit.................................................................................................................................. 7 8 Carryover of unused earned income tax credit from prior year.......................................................................................... 8 9 Tentative current year earned income tax credit — Add lines 7 and 8................................................................................ 9 10 Adjusted Tax Liability — Enter the amount from Form N-11 or Form N-15..................................................................... 10 11 If you are claiming other nonrefundable tax credits, complete the worksheet in the instructions and enter the total here. If you are not claiming other nonrefundable credits, enter zero.................................................................. 11 12 Line 10 minus line 11. This represents your remaining tax liability. If the result is zero or less, enter zero........................ 12 13 Total Credit Applied — Enter the smaller of line 9 or line 12. This is your earned income tax credit to be applied to this tax year. Enter this amount, rounded to the nearest dollar, on Schedule CR, in Column (b) of the appropriate line for this tax credit........................................................................................................................................ 13 14 Unused Credit to Carryover — Line 9 minus line 13. This represents your current year’s carryover of unused credit. The amount of any unused credit may be carried over and used as a credit against your tax liability in subsequent years until exhausted. If this amount is more than zero, also enter it on Schedule CR in Column (c) of the appropriate line for this tax credit........................................................................................................................................................... 14 Part I Part II STATE OF HAWAII — DEPARTMENT OF TAXATION EARNED INCOME TAX CREDIT h See Instructions on back h Attach to Form N-11 or Form N-15 FORM N-356 (REV. 2022)

20__ ID NO 01 N356_I 2022A 01 VID01 Clear Form

FORM N-356 (REV. 2022) PAGE 2 CHANGES YOU SHOULD NOTE Act 114, Session Laws of Hawaii 2022 - The Earned Income Tax Credit is amended by making the credit permanent and refundable for taxable years beginning after December 31, 2022. The Act also provides that the credit carried forward from any of the four consecutive taxable years beginning after December 31, 2017 shall not be used as a credit against the taxpayer’s tax liability in subsequent taxable years beginning after December 31, 2024. GENERAL INSTRUCTIONS The earned income tax credit is effective for taxable years beginning after December 31, 2017. The tax credit is 20% of the federal earned income credit claimed on the taxpayer’s federal income tax return. For part-year residents and nonresidents, the tax credit is multiplied by the ratio of Hawaii adjusted gross income to federal adjusted gross income. The tax credit allowed shall be claimed against the net income tax liability for the taxable year. A tax credit that exceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s income tax liability in subsequent years until exhausted. Purpose of Form Use Form N-356 to figure and claim the earned income tax credit under section 235- 55.75, Hawaii Revised Statutes. Who May Claim This Credit Each qualifying individual taxpayer may claim this credit. A qualifying individual taxpayer means a taxpayer that: (1) files a federal income tax return for the taxable year and claims the earned income credit under Internal Revenue Code section 32, and (2) files a Hawaii income tax return for the taxable year using the same filing status used on the federal income tax return, and claiming the same dependents claimed on the federal income tax return. When the Credit May Not Be Claimed This credit may not be claimed if any of the following apply: (1) There was a final administrative or judicial decision within the prior ten taxable years that your claim for the tax credit was due to fraud. (2) There was a final administrative or judicial decision within the prior two taxable years disallowing your claim for the tax credit. Credit Requirements To claim this credit or use any carry over, you must complete and attach to your Hawaii income tax return: (1) Form N-356 (2) Schedule CR Deadline for Claiming the Credit 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. Note: If the Internal Revenue Service (IRS) makes an adjustment to the federal earned in- come credit (due to an adjustment to federal tax- able income) after the 12-month deadline, you must amend the Hawaii earned income tax cred- it even if the 12-month deadline has passed. The amended Hawaii income tax return must be filed within 90 days after the adjustment by the IRS is finally determined. SPECIFIC INSTRUCTIONS Note: If you are only claiming a carryover of un- used earned income tax credit from a prior year, skip lines 1 through 7 and begin on line 8. Part I, Qualifying Individual Taxpayer Line 1 — Answer the questions to determine whether you meet the definition of a qualifying individual taxpayer. If you are not a qualifying in- dividual taxpayer, you cannot claim this credit. Part II, Applied Tax Credit and Unused Carry- over Computation Line 2 — Enter the amount of your federal earned income credit from federal Form 1040 or 1040-SR. Note: If you choose to have the IRS compute your federal earned income credit and do not re- ceive the credit amount from the IRS before the deadline to file your Hawaii tax return, you should complete Form N-11 or Form N-15 without claim- ing the tax credit. Once the IRS sends you the federal earned income credit amount, you may file an amended tax return to claim the tax credit. Line 6 — Divide line 4 by line 5. Compute the ratio to 3 decimal places and round it to 2 decimal places. For example, line 4 is $60,000; and line 5 is $90,000. The ratio of Hawaii AGI to federal AGI is 0.67 (60,000/90,000 = 0.666 rounded to 0.67). Note: If line 5 is zero or a negative number (loss) and line 4 is a positive number, enter 1.00 on line 6. If line 4 is zero or a negative number (loss), enter zero on line 6. If both lines 4 and 5 are neg- ative numbers (losses), enter zero on line 6. If line 4 is greater than line 5, enter 1.00 on line 6. Line 7 — Total New Credit Claimed. Multiply line 3 by line 6. You MUST also enter this amount on Schedule CR in Column (a) of the appropri- ate line for this tax credit. Line 11 — Certain other tax credits must be used to offset a taxpayer’s tax liability before the earned income tax credit may be used. If you are claiming other nonrefundable tax credits, com- plete the Credit Worksheet and enter the result on line 11. If you are not claiming any of the non- refundable tax credits listed on the worksheet, enter zero on line 11. Line 13 — Total Credit Applied. Compare the amounts on lines 9 and 12. Enter the smaller of line 9 or 12 here, rounded to the nearest dollar. This is your credit applied for this taxable year. You MUST also enter this amount on Schedule CR in Column (b) of the appropriate line for this tax credit. Line 14 — Unused Credit to Carryover. This represents your carryover of unused earned in- come tax credit which exceeds your net income tax liability and may be used as a carryover cred- it against your net income tax liability in subse- quent years until exhausted. You MUST enter this amount on Schedule CR in Column (c) of the appropriate line for this tax credit. FORM N-356 (REV. 2022) EARNED INCOME TAX CREDIT WORKSHEET Tax Credit Amount a. Income Taxes Paid to Another State or Foreign Country.. b. Enterprise Zone Tax Credit. c. Carryover of the Energy Conservation Tax Credit... d. Credit for Employment of Vocational Rehabilitation Referrals........................... e. Credit for School Repair and Maintenance..................... f. Carryover of the Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed In Service Before July 1, 2009)..................... g. Renewable Energy Technologies Income Tax Credit (Nonrefundable)...... h. Carryover of the Cesspool Upgrade, Conversion or Connection Income Tax Credit......................... i. Add lines a through h. Enter the amount here and on Part II, line 11..............