FORM N-311 (REV. 2023) 00 STATE OF HAWAII — DEPARTMENT OF TAXATION REFUNDABLE FOOD/EXCISE TAX CREDIT h See Instructions on back h Attach to Form N-11 or Form N-15 (NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.) FORM N-311 (REV. 2023)

2023 Name(s) as shown on Form N-11 or N-15 Your social security number 1 Is your federal adjusted gross income less than $60,000 (less than $40,000 if your filing status is Single)? (See the Instructions) If “Yes,” go to line 2. If “No,” STOP. You cannot claim this credit. 2 List YOURSELF, YOUR SPOUSE, AND YOUR DEPENDENTS that meet all of the following: a) Present in Hawaii for more than nine months in 2023, b) Not in prison, jail, or a youth correctional facility for entire taxable year, and c) Cannot be claimed as a dependent by another taxpayer. Do not list minor children receiving more than half of their support from public agencies even though you may claim them as a dependent. List these minor children on line 3. 2 Name Relationship Name Relationship Self Spouse Enter the number of qualified persons listed above................................................................................................................................. 2 3 List MINOR CHILDREN RECEIVING MORE THAN HALF OF THEIR SUPPORT FROM PUBLIC AGENCIES, such as the Department of Human Services, who meet all the following requirements and are not listed above on line 2: a) Present in Hawaii for more than nine months in 2023, b) Not in prison, jail, or a youth correctional facility for entire taxable year, c) More than half of support from public agency, and d) Cannot be claimed as a dependent by another taxpayer. 3 Caution: Do not list any children already listed on line 2 above. Name Social Security Number Relationship Name Social Security Number Relationship Enter the number of minor children receiving more than half of their support from public agencies. Also enter this number in the space provided on Form N-11, line 28; or Form N-15, line 45................................................................................................................. 3 4 Enter the amount of your federal adjusted gross income (See the Instructions).......................................................... 4 5 If you are married filing separately, enter your spouse’s federal adjusted gross income............................................. 5 6 Add lines 4 and 5. Enter the total here.......................................................................................................................... 6 7 Enter on line 7 the amount of the tax credit shown below that applies to the amount on line 6. If your filing status is Single and Tax credit per line 6 is: qualified exemption is: Under $15,000............................................................................................................................$220 $15,000 and over but under $20,000...........................................................................................200 $20,000 and over but under $25,000...........................................................................................170 $25,000 and over but under $30,000...........................................................................................140 $30,000 and over but under $40,000...........................................................................................110 $40,000 and over.............................................................................................................................0 If your filing status is Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse, and Tax credit per line 6 is: qualified exemption is: Under $15,000............................................................................................................................$220 $15,000 and over but under $20,000...........................................................................................200 $20,000 and over but under $25,000...........................................................................................170 $25,000 and over but under $30,000...........................................................................................140 $30,000 and over but under $40,000...........................................................................................110 $40,000 and over but under $50,000.............................................................................................90 $50,000 and over but under $60,000.............................................................................................70 $60,000 and over.............................................................................................................................0 7 8 Add lines 2 and 3. Enter the total here.......................................................................................................................... 8 9 Multiply line 8 by line 7. Enter the result here and on Form N-11, line 28; or Form N-15, line 45. This is your refundable food/excise tax credit. (Whole dollars only)............................................................................. 9 N311H7V9 N311_I 2023A 01 VID01 ID NO 01 Clear Form

FORM N-311 (REV. 2023)

PAGE 2 CHANGES YOU SHOULD NOTE Act 163, Session Laws of Hawaii 2023, amends the refundable food/excise tax credit for taxable years 2023 to 2027 by increasing the amounts of the tax credit and qualifying federal adjusted gross income thresholds. GENERAL INSTRUCTIONS Purpose of Form Use Form N-311 to figure and claim the refundable food/excise tax credit under section 235-55.85, Hawaii Revised Statutes (HRS). Who May Claim This Credit Each taxpayer who files 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 this credit provided that the taxpayer is not eligible to be claimed as a dependent for federal or State income tax purposes by another taxpayer. Qualified Exemptions The refundable food/excise tax credit may be claimed for each individual who: • Was physically present in Hawaii for more than nine months during the taxable year; • Is not claimed and is not eligible to be claimed as a dependent by any taxpayer for federal or Hawaii individual income tax purposes; and • Was not confined in prison, jail, or a youth cor- rectional facility for the full taxable year. For Whom the Credit May Be Claimed A taxpayer filing Form N-11 or Form N-15 may claim the credit for any of the following people who are “qualified exemptions” as defined above: • The taxpayer’s self; • The taxpayer’s spouse if the taxpayer is mar- ried filing jointly or married filing separately where the spouse is not filing a Hawaii return, had no income, and was not the dependent of someone else; • The taxpayer’s dependents; and • The taxpayer’s minor children receiving sup- port from the Department of Human Services of the State, social security survivor benefits, and the like. Birth or Death of a Qualified Exemption • A person who dies during the year may be a qualified exemption so long as the person was alive and physically present within the State for more than nine months. If a person who was continuously living in Hawaii died after Sep- tember 30, 2023, that person could still be a qualified exemption. • A child who is born during 2023 could be a qualified exemption if the mother was physi- cally present in the State while pregnant with the child and the total days of gestation and life after birth total more than nine months during the taxable year. Credit Requirements To claim this credit, you must complete and attach Form N-311 to your Hawaii income tax return. Deadline for Claiming the Credit If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2024. If you are a fiscal 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. SPECIFIC INSTRUCTIONS Line 1, Federal Adjusted Gross Income — Since the tax credit is based on federal adjusted gross income, you must complete your federal return first. If you are not required to file a fed- eral income tax return, use federal Form 1040 as a worksheet to determine your federal adjusted gross income. If your federal adjusted gross income (Form N-11, line 7 or Form N-15, line 36) is $60,000 or more ($40,000 or more if your filing status is Single), stop here; you cannot take this credit. Married filing separately. If you are married filing separately, you must add your spouse’s federal adjusted gross income to your own. If the total is $60,000 or more, you cannot claim this credit. Line 2, Qualified Exemptions — On line 2, enter the names of the qualified exemptions. Start with yourself. Enter your spouse’s name if you are mar- ried filing jointly or married filing separately where your spouse is not filing a Hawaii return, had no income, and was not the dependent of someone else. Then list your dependents and enter the de- pendent’s relationship to you. However, do not list minor children receiving more than half of their support from public agencies even though you may claim them as a dependent. List these minor children on line 3. If married filing separately, only one spouse may claim the dependents. Enter the number of qualified persons on line 2. Line 3, Minor Children Receiving Public Sup- port — On line 3, list your minor children who are also qualified exemptions, and who receive more than half of their support from the Department of Human Services, Social Security benefits, and other government payments. If you are married filing separately, only one spouse may claim each child. Enter the number of children here, and on the space provided beside Form N-11, line 28; or Form N-15, line 45. Line 7 — Enter on line 7 the amount of the tax credit that applies to the amount on line 6. Line 9, Amount of the Credit — Multiply line 8 by line 7. Enter this amount on Form N-11, line 28; or Form N-15, line 45.

FORM N-311 (REV. 2023)

FORM N-356 (REV. 2023) Part I 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. 2023)

20__

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. REFUNDABLE TAX CREDIT 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 40%......................................................................................................................................................... 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 on the appropriate line for this tax credit............................................................ 7 UNUSED CARRYOVER COMPUTATION Note: Unused tax credits from tax years 2018 through 2021 cannot be carried over for taxable years beginning after December 31, 2024. 8 Adjusted Tax Liability — Enter the amount from Form N-11 or Form N-15..................................................................... 8 9 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.................................................................. 9 10 Line 8 minus line 9. This represents your remaining tax liability. If the result is zero or less, enter zero............................ 10 11 Carryover of unused earned income tax credit from prior year.......................................................................................... 11 12 Total Credit Applied — Enter the smaller of line 10 or line 11. 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........................................................................................................................................ 12 13 Unused Credit to Carryover — Line 11 minus line 12. 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........................................................................................................................................................... 13 Part II Part III N356H7V9 ID NO 01 N356_I 2023A 01 VID01 Clear Form

FORM N-356 (REV. 2023) PAGE 2 CHANGES YOU SHOULD NOTE Act 163, Session Laws of Hawaii 2023 - The Earned Income Tax Credit is amended by increasing the tax credit from 20% to 40% of the federal earned income tax credit allowed and properly claimed on the individual’s federal income tax return. Effective for taxable years beginning after December 31, 2022. GENERAL INSTRUCTIONS The earned income tax credit is refundable and 40% 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. Any unused carryover of the tax credit 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, provided that no credit carried forward amounts from tax years 2018, 2019, 2020, and 2021 shall be used as a credit for taxable years beginning after December 31, 2024. 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 — Refundable Credit Claimed. Multiply line 3 by line 6. You MUST also enter this amount on Schedule CR on the appropriate line for this tax credit. Line 9 — 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 9. If you are not claiming any of the non- refundable tax credits listed on the worksheet, enter zero on line 9. Line 11 — Enter the amount of unused earned income tax credit from tax years 2018 through 2022, provided that no credit carried forward amounts from tax years 2018, 2019, 2020, and 2021 shall be used as a credit for taxable years beginning after December 31, 2024. Line 12 — Total Credit Applied. Compare the amounts on lines 10 and 11. Enter the smaller of line 10 or 11 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 13 — Unused Credit to Carryover. Line 11 minus line 12. This represents your carryover of unused earned income tax credit which exceeds your net income tax liability and may be used as a carryover credit against your net income tax li- ability in subsequent years until exhausted, pro- vided that no credit carried forward amounts from tax years 2018, 2019, 2020, and 2021 shall be used as a credit for taxable years beginning after December 31, 2024. You MUST enter this amount on Schedule CR in Column (c) of the appropriate line for this tax credit. FORM N-356 (REV. 2023) EARNED INCOME TAX CREDIT WORKSHEET Tax Credit Amount a. Income Taxes Paid to Another State or Foreign Country.. b. Enterprise Zone Tax Credit. c. Pass-Through Entity Tax Credit................................ d. Carryover of the Energy Conservation Tax Credit... e. Credit for Employment of Vocational Rehabilitation Referrals........................... f. Credit for School Repair and Maintenance..................... g. Carryover of the Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed In Service Before July 1, 2009)..................... h. Renewable Energy Technologies Income Tax Credit (Nonrefundable)...... i. Carryover of the Cesspool Upgrade, Conversion or Connection Income Tax Credit......................... j. Add lines a through i. Enter the amount here and on Part II, line 9................

SCHEDULE X STATE OF HAWAII — DEPARTMENT OF TAXATION (FORM N-11/N-15) (REV. 2023) TAX CREDITS FOR HAWAII RESIDENTS 2023

Both pages of Schedule X must be attached to Form N-11 or N-15 Name(s) as shown on Form N-11 or N-15 Your social security number

SCHEDULE X (REV. 2023) PART I: CREDIT FOR LOW-INCOME HOUSEHOLD RENTERS 1 Is your adjusted gross income (Form N-11, line 20; or Form N-15, line 35, Column A) less than $30,000? If “No,” STOP. You cannot claim this credit. If “Yes,” go to line 2. 2 Are you a resident who was present in Hawaii more than nine months in 2023? If “No,” STOP. You cannot claim this credit. If “Yes,” go to line 3. 3 Can you be claimed as a dependent by another taxpayer? If “Yes,” STOP. You cannot claim this credit. If “No,” go to line 4. 4 Enter required information for each rental unit that was fully subject to real property tax. Do not list rental units that were wholly or partially exempt from real property tax. If you occupied more than one qualified unit, submit the required information for each additional unit on a separate sheet. If you shared the unit with others, enter only your share of the rent.

Address (give Apt. No., if any) Occupied From

month , 2023, To

month , 2023. Total rent paid for this period. $_______________ Owned by (or agent for owner)

name address

(Hawaii Tax I.D. No.) 5 Add up your share of rent paid during the taxable year for all the units you have listed............................................... 5 6 Enter the amount of your exclusions (e.g., utilities, parking stalls, ground rent, rental subsidies such as public assistance)....... 6 7 Line 5 minus line 6. If this amount is $1,000, or less, STOP. You cannot claim this credit......................................... 7 8 List YOURSELF, YOUR SPOUSE, AND YOUR DEPENDENTS that meet all of the following: a) Resident of Hawaii, b) Present in Hawaii for more than nine months in 2023, and c) Cannot be claimed as a dependent by another taxpayer. Include minor children receiving more than half of their support from public agencies which you can claim as dependents. 8 Name Relationship Name Relationship Self Spouse

Enter the number of qualified persons listed above................................................................................................................................. 8 9 If you are a qualified exemption and you are age 65 or over, enter 1. Otherwise, enter -0-.................................................................... 9 10 If you are married filing jointly or married filing separately where your spouse is not filing a Hawaii return, had no income, and was not the dependent of someone else; and your spouse is a qualified exemption; and your spouse is age 65 or over; enter 1. Otherwise, enter -0-.................................................................................................. 10 11 Add lines 8 through 10............................................................................................................................................................................. 11 12 Multiply the number of exemptions on line 11 by $50 and enter the result here and on Form N-11, line 29; or Form N-15, line 46. This is your credit for low-income household renters. (Whole dollars only).............................. 12 GE __ __ __ - __ __ __ - __ __ __ __ - __ __ 00 PART II: CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box. Section A: Care Provider Information Complete line 1 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 benefits may be disallowed. 1 (a) Care (b) Address (c) Identification number (d) Hawaii Tax (e) Amount paid

provider’s name (number, street, city, state, and Postal/ZIP code) (SSN or FEIN) I.D. No.

GE __ __ __ - __ __ __ - __ __ __ __ - __ __

GE __ __ __ - __ __ __ - __ __ __ __ - __ __ Section B: Dependent Care Benefits — (If you did not receive dependent care benefits, skip to line 21) 2 Enter the total amount of dependent care benefits you received in 2023. Amounts you received as an employee should be shown in Box 10 of your federal Form(s) W-2. If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership.................... 2 3 Enter the amount, if any, you carried over from 2022 and used in 2023 during the grace period................................. 3 4 Enter the amount, if any, you forfeited or carried forward to 2024. (See the Instructions)............................................ 4 5 Combine lines 2 through 4............................................................................................................................................ 5 ( ) SCX1H7V9 ID NO 01 SCHX_I 2023A 01 VID01 Clear Form

SCHEDULE X (FORM N-11/N-15) (REV. 2023) PAGE 2 Name(s) as shown on Form N-11 or N-15

Your social security number 6 Enter the total amount of qualified expenses incurred in 2023 for the care of the qualifying person(s).... 6 7 Enter the smaller of line 5 or 6...................................................................................... 7 8 Enter your earned income. (See the Instructions)......................................................... 8 9 If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student or disabled, see the Instructions); if married filing separately, see the Instructions; all others, enter the amount from line 8........................................ 9 10 Enter the smallest of line 7, 8, or 9................................................................................ 10 11 Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse’s earned income on line 9)................................................................................ 11 12 Is any amount on line 2 from your sole proprietorship or partnership? No. Enter -0-. Yes. Enter the amount here............................................................................................................................................... 12 13 Line 5 minus line 12...................................................................................................... 13 14 Deductible benefits. Enter the smallest of line 10, 11, or 12. Also, include this amount on the appropriate line(s) of your return.......................................................................................................................................................................... 14 15 Excluded benefits. If line 12 is zero, enter the smaller of line 10 or 11. Otherwise, subtract line 14 from the smaller of line 10 or 11. If zero or less, enter -0-................................................................................................................................. 15 16 Taxable benefits. Line 13 minus line 15. If zero or less, enter -0-. Also, include this amount on Form N-15, line 7. On the dotted line next to line 7, write “DCB.” (Form N-11 filers, see the Instructions)...................................................... 16 17 Enter $10,000 ($20,000 if two or more qualifying persons)................................................................................................ 17 18 Add lines 14 and 15. .......................................................................................................................................................... 18 19 Line 17 minus line 18. If zero or less, STOP. You cannot take the credit. Exception. If you paid 2022 expenses in 2023, see the Instructions for line 28................................................................................................................................. 19 20 Complete line 21. Do not include in column (d) any benefits shown on line 18. Then, add the amounts in column (d) and enter the total here...................................................................................................................................................... 20 Section C: Credit for Child and Dependent Care Expenses — (Generally, married persons must file a joint return to claim the tax credit.)

(d) Qualified expenses 21 (a) Qualifying person’s name (b) Relationship (c) Qualifying person’s social you incurred and paid

security number in 2023 for the person

listed in column (a) 22 Add the amounts in column (d) of line 21. Do not enter more than $10,000 for one qualifying person or $20,000 for two or more persons. If you completed Section B, enter the smaller of line 19 or 20...................................................................... 22 23 Enter your earned income. (See the Instructions).............................................................................................................. 23 24 If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student or disabled, see the Instructions); all others, enter the amount from line 23......................................................................................... 24 25 Enter the smallest of line 22, 23, or 24............................................................................................................................... 25 26 Enter your adjusted gross income from Form N-11, line 20; or Form N-15, line 35, Column A....................................................................................................................... 26 27 Enter on line 27 the decimal amount shown below that applies to the amount on line 26.

27 X 28 Multiply line 25 by the decimal amount on line 27. If you paid 2022 expenses in 2023, see the Instructions. Enter the result here and on Form N-11, line 30; or Form N-15, line 47. This is your credit for child and dependent care expenses. (Whole dollars only)................................................................................................................ 28 00 If line 26 is: Decimal amount is:

Under $25,001 .25 $25,001 – 30,000 .24 $30,001 – 35,000 .23 $35,001 – 40,000 .22 If line 26 is: Decimal amount is: $40,001 – 45,000 .21 $45,001 – 50,000 .20 $50,001 and over .15 SCHEDULE X (REV. 2023) SCX2H7V9 ID NO 01 SCHX_I 2023A 02 VID01