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)