2025 N-11 STATE OF HAWAII — DEPARTMENT OF TAXATION Hawaii Resident Income Tax Instructions Caution: Part-Year Residents Must Use Form N-15 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 20, 2026. 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 DUE DATE: APRIL 20, 2026 Make your check payable to the “Hawaii State Tax Collector” For more information, see page 23 of the Instructions. State of Hawaii Department of Taxation P.O. Box 3559 Honolulu, Hawaii 96811-3559 PRSRT STD U.S. Postage PAID Honolulu, Hawaii Permit No. 481 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 Clear Form

Page 2 Changes to Note • Hawaii conforms to certain provisions of the Internal Revenue Code of 1986, as amended as of December 31, 2024, and applies to taxable years beginning after December 31, 2024. (Act 123, SLH 2025) • For the 2025 taxable year beginning after December 31, 2024, the individual income tax bracket amounts were amended for all the fi ling statuses by increasing the income limits in each bracket. (Act 45, SLH 2024) • The Earned Income Tax Credit (EITC) has been amended by eliminating the unlimited carryforward on nonrefundable EITC for tax year 2022 and applies to taxable years beginning after December 31, 2025. (Act 25, SLH 2025) • The Pass-Through Entity (PTE) Tax Credit has been amended for taxable years beginning after December 31, 2024. All qualifi ed members claiming a credit for the PTE tax are required to add the qualifi ed member’s share of taxes paid by the electing PTE to the qualifi ed member’s taxable income. (Act 58, SLH 2025) • Taxpayers may exclude up to $8,636 of their military reserve or Hawaii National Guard duty pay from their income, eff ective for taxable years beginning after December 31, 2024. (Act 197, SLH 2004) Important Reminders File and Pay on Time • Please fi le your return and pay your taxes by April 20, 2026. • 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 20, 2026, you are granted an automatic 6-month extension of time to fi le your return through October 20, 2026. 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, 2026. (2) If you have a balance due, you must pay your taxes in full by April 20, 2026. 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. • A Hawaii Voter Registration Application is included for a fi rst time registration, name change, address change, and signature update.

Page 3 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 2025 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.

Page 4 Form N-11 — General Instructions Guidelines for Filling in Scannable Forms Form N-11 and Schedule CR are designed for elec- tronic scanning that permits faster processing with few- er errors. To avoid delays: • Print amounts only on those lines that are appli- cable. • 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 paren- theses 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 Trea- sury 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 mar- riages 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 marriag- es 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 relation- ship 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 per- sons in a legal marital relationship. Accordingly, refer- ences 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- 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 un- der IRC section 152. Who Must File 1. Every individual doing business in Hawaii during the taxable year must fi le a return, whether or not the in- dividual 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 ser- vices performed as an employee under the direction and control of an employer. For example, every person receiving rents from prop- erty owned in Hawaii is “doing business” and must fi le a return whether or not the person’s expenses exceed the gross rental income. 2. Every individual receiving more than the follow- ing 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 indi- viduals 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. 3. 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 re- turns 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 tax- able year is $500 or less and the application of the stan- dard 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 Un- der 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. 4. 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 Inter- est 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. Residency Status Resident A resident is taxed on income from all sources. A resident must fi le an Individual Income Tax Re- turn—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 domi- ciled 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 tem- porary 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 institu- tion of learning. See Tax Information Release No. 97-1, “Determination of Residence Status.”

Page 5 Nonresident A Hawaii nonresident is an individual who is in Ha- waii 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 infor- mation, 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 indi- vidual 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 habita- tion 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, abandon- ment 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 2025. 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. Resident and Nonresident Examples Example 1—A Hawaii resident who enlists in the mil- itary 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 consid- ered Hawaii residents. Example 4—Spouses of those in the military service do not become Hawaii residents if their principal rea- son 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 ser- vice. Example 5—A Hawaii resident who marries a non- resident 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 Resi- dent,” Tax Information Release No. 90-10, “Clarifi ca- tion of Taxation and the Eligibility for Personal Exemp- tions and Credits of Residents and Nonresidents in the Military and Spouses and Dependents of Persons in the Military,” Tax Information Release No. 97-1, “Deter- mination of Residence Status,” Tax Information Release No. 2010-01, “Military Spouses Residency Relief Act (“MSRRA”),” and Department of Taxation Announce- ment No. 2019-01, “Military Spouses Residency Relief Act; Amendments to the Servicemembers Civil Relief Act enacted December 31, 2018; Tax Information Re- lease 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 mar- ried 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 20, 2026. If you are a fi scal year tax- payer, 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 20, 2026, 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: 1. On or before April 20, 2026, 100% of the properly estimated tax liability is paid; 2. The tax return is fi led on or before the expiration of the 6-month extension period; 3. The tax return is accompanied by full payment of any tax not already paid; and 4. 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 20, 2026 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, fi le Form N-200V with your payment. Fed- eral 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. 1. 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. ....................................... 2. Hawaii income tax withheld ........... 3. Current year’s estimated tax payments (include prior year’s overpayment allowed as a credit) ....................................... 4. Other payments and tax credits .............................................. 5. Total (add lines 2, 3, and 4) ............ 6. 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 elec- tronically through the State’s Internet portal at hitax.ha- waii.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 docu- ments 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 can- cellation mark or the date recorded or marked by the designated delivery service will be determined by refer- ence to other competent evidence. The private delivery service can tell you how to get written proof of the mail- ing date.

Page 6 Where to File If you are enclosing a check or money order with your tax return, mail your return with payment to: Hawaii Department of Taxation 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: Hawaii Department of Taxation P. O. Box 3559 Honolulu, Hawaii 96811-3559 Where to Get Forms and Information Taxpayer Services Branch Website: tax.hawaii.gov Telephone: 808-587-4242 Toll-Free: 1-800-222-3229 Other Information Death of Taxpayer Did the taxpayer die before fi ling a return for 2025? 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, admin- istrator, 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 pay- ments, or is eligible for various tax credits, a return must be fi led to get a refund. If your spouse died in 2025 and you did not remarry in 2025, or if your spouse died in 2026 before fi ling a return for 2025, you may still fi le a joint return for the 2025 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 respon- sible individual must sign the return on behalf of the de- cedent. 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 re- sponsible individual instead of in the decedent’s name. A personal representative or other individual may be re- quired to attach other documents such as the death cer- tifi 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 tax- payer’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 in- come 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 in- come, 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 sub- tracting 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: 1. 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 2. 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 pre- ceding 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, 2026, or in four equal amounts by April 20, 2026, June 20, 2026 September 20, 2026, and January 20, 2027. Each pay- ment must be submitted with Form N-200V, Individ- ual 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 pay- ments, or if your estimated tax payments are late. See Penalties and Interest on page 25. For more information, see Tax Facts 2019-03, “Esti- mated Income Tax for Individuals.” Electronic Funds Transfer (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 pen- alty 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. Special Instructions for 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 situ- ations, 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.” Steps for Preparing Your Return These instructions consist of 12 steps. You should complete the fi rst 3 steps that follow BEFORE you be- gin 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 24. 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 Tax- payer 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 em- ployer 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.

Page 7 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 deduc- tions 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 Car- ryback oval. If you are fi ling an amended return due to an IRS ad- justment, 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, di- vorce, etc., make sure you immediately notify the So- cial 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 or- der 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 pro- vided. 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 pos- sessions or territories, enter the city in the space pro- vided 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 no- tify 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 re- fund check), and delay important notices or correspon- dence to you regarding your return. Social Security Number Write your social security number in the space pro- vided. If you are married, you must also write your spouse’s social security number in the space provided whether joint or separate returns are fi led. Your social security numbers must be written in the same order as your names are written on your return. Also enter your social security number, and your spouse’s social security number if you are married and fi ling a joint return, at the top of Form N-11, pages 2, 3, and 4. If you are an alien and was issued an individual tax- payer identifi cation number (ITIN) by the IRS, enter your ITIN in the space provided for the social security number. The Department needs this information to issue your refund and correctly apply any tax payments in a timely manner. Your refund may be delayed without a valid so- cial security number or ITIN provided on your income tax 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 sta- tus 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, 2025. • You were never married. • You were legally separated according to your state’s law under a decree of divorce or separate mainte- nance. But if, at the end of 2025, your divorce was not fi nal (an interlocutory decree), you are consid- ered married and cannot fi ll in oval 1. • You were widowed before January 1, 2025, and did not remarry before the end of 2025. If you have a child, you may be able to use the qualifying surviv- ing 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 House- hold. 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 2025, even if you did not live with your spouse at the end of 2025. • Your spouse died in 2025 and you did not remarry in 2025. • You were married at the end of 2025, and your spouse died in 2026 before fi ling a 2025 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 2025 or in 2026 before fi ling a return for 2025, 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 in- come 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.

Page 8 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 2025, 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 fed- eral 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 gen- erally report only your own income, exemptions, deduc- tions, 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 so- cial 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 2025, had a child living with you, and lived apart from your spouse during the last six months of 2025, 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 2025, 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 l- ing 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 con- sidered unmarried for this purpose if any of the follow- ing applies. • You were legally separated according to your state’s law under a decree of divorce or separate mainte- nance at the end of 2025. But if, at the end of 2025, 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 2025 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 ap- plies. Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2025 of your parent whom you can claim as a dependent, except un- der 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 follow- ing also lived for more than half of the year (if half or less, see Exception to time lived with you on this page). 1. 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 2025, or c. Any person you claimed as a dependent under a multiple support agreement. See page 10. 2. Your unmarried qualifying child who is not your dependent. 3. Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else’s 2025 return. 4. 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 ab- sences by you or the other person for special circum- stances, 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 2025, 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 any- one 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 2025, you are considered unmarried if all of the following apply: • You lived apart from your spouse for the last six months of 2025. 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 2025; • Your home was the main home of your child, step- child, or foster child for more than half of 2025 (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 law- fully 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 juris- diction. 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 per- sons 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 2025 if all of the following apply. • Your spouse died in 2023 or 2024 and you did not remarry before the end of 2025. • 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 2025: – The child had gross income of $5,200 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 2025. 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 secu- rity number. Do not fi ll in your spouse’s social security number or fi ll in the Deceased oval. If your spouse died in 2025, you cannot fi le as quali- fying 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 law- fully 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 ab- sences by you or the child for special circumstances, such as school, vacation, business, medical care, mili- tary service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 10, if applicable.

Page 9 A child is considered to have lived with you for all of 2025 if the child was born or died in 2025 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. Exemptions Line 6a 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, 2026. If you can be claimed as a dependent on another per- son’s tax return, do not fi ll in the ovals on lines 6a and 6b. Instead, fi ll in the oval above line 21. Line 6b Spouse Fill in the oval on line 6b if either of the following applies. 1. Your fi ling status is married fi ling jointly and your spouse cannot be claimed as a dependent on another person’s return. 2. You were married at the end of 2025, your fi ling sta- tus is married fi ling separately, and both of the fol- lowing apply. a. Your spouse had no income and is not fi ling a re- turn. 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, 2026. If you became divorced or legally separated during 2025, you cannot take an exemption for your former spouse. Death of your spouse. If your spouse died in 2025 and you did not remarry by the end of 2025, fi ll in the ovals on line 6b for the exemptions you could have tak- en for your spouse on the date of death. See the instruc- tions for Death of Taxpayer on page 6. Enter the number of ovals fi lled on lines 6a and 6b. Lines 6c and 6d 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 so- cial security number. If you have more than six depen- dents, 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.

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 2025 and younger than you (or your spouse, if fi ling jointly), or under age 24 at the end of 2025, 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 2025, and • Who is not fi ling a joint return for 2025 or is fi ling a joint return for 2025 only to claim a refund of with- held income tax or estimated tax paid, and • Who lived with you for more than half of 2025. If the child did not live with you for the required time, see Exception to time lived with you on page 10. 1. Do you have a child who meets the conditions to be your qualifying child? Yes. Go to Step 2. No. Go to Step 3.

Is Your Qualifying Child

Your Dependent? 1. Was the child a U.S. citizen, U.S. national, U.S. resi- dent 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 depen- dent. 2. Was the child married? Yes. See Married person on page 10. No. Go to Question 3. 3. Could you, or your spouse if fi ling jointly, be claimed as a dependent on someone else’s 2025 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.

Is Your Qualifying

Relative Your Dependent? A qualifying relative is a person who is your: • Son, daughter, stepchild, foster child, or a descen- dant 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, grandfa- ther, aunt, or uncle), or – Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, moth- er-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 lo- cal 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 2025. 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 $5,200 in 2025. 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 sup- port in 2025. But see Children of divorced or sepa- rated parents on this page, and Multiple support agreements and Kidnapped child on page 10. 1. Does any person meet the conditions to be your qual- ifying relative? Yes. Go to Question 2. No. Stop. Go to Form N-11, line 7. 2. Was your qualifying relative a U.S. citizen, U.S. na- tional, 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 de- pendent. 3. Was your qualifying relative married? Yes. See Married person on page 10. No. Go to Question 4. 4. Could you, or your spouse if fi ling jointly, be claimed as a dependent on someone else’s 2025 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 law- fully placed with you for legal adoption. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying rela- tive of his or her noncustodial parent if all of the follow- ing conditions apply. 1. The parents are divorced, legally separated, sepa- rated under a written separation agreement, or lived apart at all times during the last six months of 2025 (whether or not they are or were married). 2. The child received over half of his or her support for 2025 from the parents (and the rules on Multiple sup- port agreements, on page 10, do not apply). Support of a child received from a parent’s spouse is treated as provided by the parent. 3. The child is in custody of one or both of the parents for more than half of 2025. 4. 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 2025, 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 par- ent 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 mainte- nance or written separation agreement between the parents provides that the noncustodial parent can Step 1 Step 2 Step 3

Page 10 claim the child as a dependent, and the noncusto- dial parent provides at least $600 for support of the child during 2025. If conditions (1) through (4) apply, only the noncus- todial parent can claim the child for purposes of the de- pendency 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 de- tails. Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2025. The noncustodial par- ent 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 follow- ing. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as pay- ment of support. 2. The other parent will not claim the child as a de- pendent. 3. The years for which the claim is released. The noncustodial parent must include all of the fol- lowing pages from the decree or agreement. • Cover page (include the other parent’s social secu- rity 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 de- cree 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 pay- ing 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 re- vocation 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 (in- cluding a person who lived with you all year as a mem- ber of your household) is permanently and totally dis- abled (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 ab- sences by you or the other person for special circum- stances, such as school, vacation, business, medical care, military service, or detention in a juvenile facil- ity, 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 2025, the person is considered to have lived with you for more than half of 2025 if your home was this person’s home for more than half the time he or she was alive in 2025. Any other person is considered to have lived with you for all of 2025 if the person was born or died in 2025 and your home was this person’s home for the entire time he or she was alive in 2025. 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 juris- diction. 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 depen- dent. 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 per- manently and totally disabled if, at any time in 2025, 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 pay- ments under the Temporary Assistance for Needy Fami- lies (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 ex- emption, (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 2025. 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 2025. • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the per- son who had the highest federal AGI for 2025. • 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 2025, 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 qualify- ing child of any other person, including her other par- ent. Under the rules just described, you can claim your daughter as a qualifying child for all of the fi ve tax ben- efi 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 moth- er’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 2025 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 gov- ernment 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 er- ing courses only through the Internet. Birth or Death of Dependent. You can take an ex- emption 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. Step 6 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.

Page 11 Rounding Off to Whole 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 be- comes $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 round- ing 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 with- holding as $237, ($50.55 rounded to $51.00 + $185.73 rounded to $186.00 = $51 + $186 = $237). Line-By-Line Instructions - Form N-11 Special Note to Part-Year Residents Form N-11 is to be fi led by full-year residents only. If you were a Hawaii resident for only part of 2025, 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 pe- riod of their Hawaii residency. Income An individual who was a Hawaii resident for the en- tire year is subject to income tax on his or her entire income, computed without regard to source in the State. Line 7 Federal Adjusted Gross 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 work- sheet 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 con- tinue 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 work- sheet 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 mi- nus (-) in the box to the left of the amount boxes. Hawaii Additions to Federal AGI Line 8 Diff erence Between State and 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 dif- ference 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 employ- ees who are in the contributory or hybrid plan of the Employees Retirement System also will see a diff erence that must be reported here. Line 9 Interest on Out-of-State Bonds, Including Municipal Bonds If you received interest from bonds issued by another State, or a county, city, or political subdivision of anoth- er State (including interest distributions from a mutual fund investing in these bonds), enter the interest on line 9. Do not include interest from bonds issued by Hawaii, including Hawaii municipal bonds, and the Govern- ments 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 long- term gains because these amounts are included in fed- eral AGI. Line 10 Other Hawaii Additions to 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 Indi- vidual 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 inter- est. • Diff erences in the taxable portion of employer-pro- vided adoption benefi ts. • Qualifi ed tuition program distributions for elemen- tary and secondary school expenses. • Distributions from certain foreign corporations. • Federal provisions not adopted with the Tax Cuts and Jobs Act of 2017, eff ective for tax years begin- ning after December 31, 2017 and before January 1, 2026. • Other adjustments. These items are explained in more detail as follows. Taxable Refund of State Income 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 deter- mine 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 fed- eral 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 de- pendent care expenses, and credit for child passenger re- straint 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 cred- its 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 In- come 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 2025 for state income taxes you paid before 2025, 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 2025 that you were entitled to receive in 2025 but chose to apply to your 2025 estimated state income tax is considered to have been received in 2025. If you received a refund of 2024 taxes and you de- ducted state income taxes on line 21b of your 2024 Form N-11, fi gure the taxable portion of your refund using the State Tax Refund Worksheet on page 31. When complet- ing 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 2024 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 2024. Eff ective for tax years after December 31, 2017, to com- pute 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

Page 12 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 2024 state and local income tax refund is more than your 2024 state and local income tax deduction mi- nus the amount you could have deducted as your 2024 state and local general sales taxes, see federal Publica- tion 525, “Taxable and Nontaxable Income,” under Itemized Deduction Recoveries. Individual Housing Accounts If you purchased a principal residence with an Indi- vidual Housing Account (IHA), or you are notifi ed by an IHA trustee that you have received a taxable distribu- tion, report the taxable amount on line a of the Hawaii Additions Worksheet on page 31. • If you purchased residential property before Janu- ary 1, 1990, with a distribution from an IHA, you must include in gross income in the year the proper- ty 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 Decem- ber 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 previ- ously 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 Decem- ber 31, 1996, with a distribution from an IHA estab- lished 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 Ha- waii, 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 ad- ditional 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 bo- nus 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, in- creased 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 fed- eral 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 as- set’s depreciable basis for federal and Hawaii tax pur- poses. If you claimed the capital goods excise tax credit, ho- tel construction and remodeling tax credit, technology infrastructure renovation tax credit, or drought mitigat- ing 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 as- set, 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 de- preciation 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, Recap- ture 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 out- side 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 Work- sheet 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 Inter- est Deduction Worksheet on page 34 to determine if an adjustment needs to be made here. Employer-Provided Adoption Benefi ts The taxable portion of your employer-provided adop- tion benefi ts may be diff erent from the amount claimed on your federal return since your Hawaii modifi ed ad- justed 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 deter- mine if an adjustment needs to be made here. Qualifi ed Tuition Program Distributions for Elementary and Secondary School Expenses Hawaii conforms to the federal provision where distri- butions 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. Qualifi ed Member’s Share of Pass- Through Entity (PTE) Taxable Income Eff ective for taxable years beginning after December 31, 2024, if you are a qualifi ed member of a PTE and you are claiming the PTE tax credit include the amount of your share of the taxes paid by the electing PTE on line j of the Hawaii Additions Worksheet on page 31. Owners of Certain Foreign Corporations Certain foreign corporations are classifi ed as Con- trolled Foreign Corporations (CFCs), Passive Foreign Investment Companies (PFICs), or Foreign Personal Holding Companies (FPHCs). Federal law requires that shareholders of these foreign companies recognize cer- tain income earned by these companies before the com- panies distribute dividends. Hawaii has no comparable provisions. If you own one or more of these corpora- tions, 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. Enter this amount on line k of the Hawaii Additions Worksheet on page 31. Other Adjustments Other adjustments to federal AGI include the follow- ing: • Hawaii has not adopted the federal provisions relat- ing to: – the deduction for capital costs incurred in com- plying with environmental protection agency sul- fur 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 elec- tion) but does not make the same election for Hawaii tax purposes. If you believe that an additional adjustment is

Page 13 needed to arrive at Hawaii adjusted gross income, enter the amount of the adjustment on line l of the Hawaii Ad- ditions 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. Line 11 Total Hawaii Additions to 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. Hawaii Subtractions from Federal AGI Line 13 Pensions Hawaii does not tax qualifying distributions from an employer-funded pension plan. If you received qualify- ing distributions from an employer-funded profi t shar- ing, 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 sys- tem), enter the qualifying amount here. Nontaxable Distributions The following lines describe what qualifying distribu- tions 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 ser- vice annuity, military pension, state or county retirement system), unless voluntary contributions were made by an employee under an elective right. For more informa- tion, see section 18-235-7-02, HAR. (2) Distributions from a private employer pension plan received upon retirement (including early retire- ment 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. Nontaxable Rollover IRAs A rollover IRA is treated as a continuation of the origi- nal plan that provided the money that is rolled over. If distributions from the original plan would be character- ized as a qualifi ed distribution, distributions out of the rollover IRA need not be reported as well. Example - An individual received a lump sum dis- tribution 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 distribu- tion was rolled over to an IRA. In 2025, 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 retire- ment plans and IRAs and expands permissible loans from certain retirement plans. Early Distributions 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 Em- ployee 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. Taxable Rollover IRAs A rollover IRA is treated as a continuation of the origi- nal plan that provided the money that is rolled over. If distributions from the original plan would be character- ized as taxable, distributions out of the rollover IRA would be taxable as well. Example - An individual received a lump sum dis- tribution 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 2025, 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 ser- vice 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 in- come 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 em- ployer 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 tax- able 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 pen- sion 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 includ- ing the capital gain amounts on Form N-152 and elect- ing the capital gains treatment. See Form N-152 Instruc- tions 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. 63-79, “Taxation of Amounts Withdrawn from Individual Retirement Accounts Rep- resenting “Roll-Over” from Employee Benefi t Plans,” 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 Re- lease No. 96-5, “Taxation of Pensions Under the Hawaii Net Income Tax Law: Deferred Compensation Arrange- ments; Rollover IRAs; Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act Benefi ts; Limitation on Deductions for Contributions to a Non- qualifi ed Plan.” Line 14 Social Security Benefi ts Hawaii does not tax Social Security or fi rst tier Rail- road Retirement Act benefi ts. Enter the amount from federal Form 1040 or Form 1040-SR, line 6b. Line 15 Military Reserve or Hawaii National Guard Duty Pay Exclusion Hawaii does not tax the fi rst $8,636 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 compen- sation for performance of duty as such. If you qualify, enter the smaller of: • $8,636, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve component.

Page 14 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. Line 16 Payments to an Individual 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 pay- ment 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 aggre- gate, excluding interest earned or accrued. This limita- tion 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. Line 17 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 nec- essary 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 2025 to maintain the tree. The affi davit must be notarized. Line 18 Other Hawaii Subtractions 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. Sav- ings 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 be- cause 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 inter- est. • Diff erences in the taxable portion of employer-pro- vided adoption benefi ts. • Certain income from a qualifi ed high technology business. • Contributions to and interest earned by an individu- al development account. • Moving expenses. • Qualifi ed bicycle commuting reimbursement. • Undistributed income earned by certain foreign cor- porations. • Other adjustments. These items are explained in more detail as follows. Interest on Federal Obligations, Including U.S. Savings Bonds If you reported for federal purposes any interest re- ceived 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 Work- sheet 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. Taxable Refund of State Income 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. Interest on an Individual Housing 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. Expenses Disallowed Because They Were Connected with Federal 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 Subtrac- tions 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 Sub- tractions 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 re- turn, 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 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 Inter- est Deduction Worksheet on page 34 to determine if an adjustment needs to be made here. Employer-Provided Adoption Benefi ts The taxable portion of your employer-provided adop- tion benefi ts may be diff erent from the amount claimed on your federal return since your Hawaii modifi ed ad- justed 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 deter- mine if an adjustment needs to be made here. Certain Income from a Qualifi ed 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 busi- ness as royalties and other income derived from pat- ents, 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

Page 15 income, adjusted gross income, and taxable income. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtrac- tions Worksheet on page 31. • Stock options income from qualifi ed high tech- nology business. All income earned and proceeds derived from stock options or stock, including stock issued through the exercise of stock options or war- rants, from a qualifi ed high technology business or from a holding company of a qualifi ed high technol- ogy 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 in- vestment tax credit is excluded from income taxes. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtrac- tions 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 Ha- waii 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 in- curred 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 sus- pended (1) the deduction for moving expenses, and (2) the exclusion from gross income for qualifi ed moving expense reimbursements for tax years 2018 through 2025. If you have moving expenses that were not de- ducted on your federal return, enter the amount of the deduction on line l of the Hawaii Subtractions Work- sheet 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 at- tach it to your return. Qualifi ed Bicycle Commuting Reimbursement Hawaii did not adopt the federal provision that sus- pended 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. Owners of Certain Foreign 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 in- formation. You may need to make an adjustment here. Other Adjustments 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 Depart- ment 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 tech- nology 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 elec- tion) 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 Ha- waii 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. Line 20 Hawaii Adjusted Gross 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 two- year 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 carry back the farming NOL and are due a re- fund from the carryback, you may use Form N-109, Ap- plication for Tentative Refund from Carryback of Net Operating Loss, to get a quick refund. You may elect to carry the farming NOL forward in- stead 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 can- not 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 mi- nus (-) in the box to the left of the amount boxes. Deductions and Taxable 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. Lines 21a to 21f Itemized Deductions Taxpayers who itemize their deductions may deduct certain kinds of expenses from their adjusted gross in- come. 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 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.

Page 16 Line 21a 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 den- tal 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 Chil- dren of divorced or separated parents. • Any person you could have claimed as a dependent on your return except that person received $5,200 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 2025 return. Example—You provided over half of your mother’s support but cannot claim her as a dependent because she received $5,200 of wages during 2025. 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 2025, 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. Examples of Medical and Dental Payments You CAN Deduct To the extent you were not reimbursed, you can de- duct 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 doc- tors, medical doctors, occupational therapists, os- teopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. • Medical examinations, X-ray and laboratory ser- vices, insulin treatment, and whirlpool baths the doctor ordered. • Diagnostic tests, such as a full-body scan, preg- nancy test, or blood sugar test kit. • Nursing help. If you paid someone to do both nurs- ing 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 insur- ance. • 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 med- ical 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 lacta- tion. • 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. Examples of Medical and Dental Payments You CANNOT Deduct You cannot deduct the following: • The cost of diet food. • Cosmetic surgery that was NOT necessary to im- prove a deformity related to a congenital abnor- mality, 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 insur- ance 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 foreign- made versions of U.S.-approved drugs manufac- tured without FDA approval. • Nonprescription medicines, other than insulin (in- cluding nicotine gum and certain nicotine patches). • Travel your doctor told you to take for rest or a change. • Funeral, burial, or cremation costs. Line 21b 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 elec- tion 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 surviv- ing 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 2025 for a prior year, such as taxes paid with your 2024 state or local income tax return; • State and local estimated tax payments made during 2025, including any part of a prior year refund that you chose to have credited to your 2025 state or lo- cal 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 Liv- ing Allowance (COLA), not all of your Hawaii income taxes are deductible for federal purposes. See IRS Rev- enue Ruling 74-140, 1974-1 C.B. 50, for more informa- tion. Enter on line 5a of Worksheet A-2 on page 32 the entire amount of state and local income taxes you paid in 2025, even if you reported a diff erent amount on fed- eral Form 1040, Schedule A. Do not reduce your deduction by any: • State or local income tax refund or credit you expect to receive for 2025, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2025. 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 In-

Page 17 formation Release No. 2017-01, “Withholding of State Income Taxes on the Disposition of Hawaii Real Prop- erty.” State and Local General Sales Taxes For purposes of the deduction for state and local gen- eral 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 2025 if the tax rate was the same as the gen- eral sales tax rate. However, sales taxes on food, cloth- ing, 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 mo- tor 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 2025 for amounts paid in 2025, reduce your actual 2025 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2025 for prior year purchases, do not reduce your 2025 state and local general sales taxes by this amount. But if you de- ducted 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 ac- tual expenses, you can use the tables in the instructions for federal Schedule A (Form 1040 or 1040-SR) to fi g- ure 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 de- duction 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 2025. Personal Property Taxes Hawaii does not have a personal property tax. How- ever, 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, transporta- tion, 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. Line 21c Interest You Paid Hawaii did not adopt the federal provisions that (1) suspends the deduction for interest paid on home eq- uity 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 non- business items only. Business-related interest is deduct- ed elsewhere. Except for certain mortgage interest, the amount of your personal interest expense (such as credit card inter- est) is not allowed as an itemized deduction on Work- sheet 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 mort- gages. 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 de- duction 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. 1. You, or your spouse if fi ling jointly, took out any mortgages after October 13, 1987, and used the pro- ceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2025. 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. 2. You, or your spouse if fi ling jointly, took out any mortgages after October 13, 1987, and used the pro- ceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or be- fore October 13, 1987, totaled over $1 million at any time during 2025. The limit is $500,000 if married fi ling separately. Investment Interest Investment interest is interest paid on money you bor- rowed 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 indi- vidual or a qualifi ed high technology business are de- ductible. 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 2024. For more details, see federal Publication 550, Invest- ment Income and Expenses. Interest Expense You 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 Line 21d Gifts to Charity Hawaii adopted the federal provisions that increases the Hawaii adjusted gross income limitation on cash contribu- tions 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.

Page 18 Contributions You CAN Deduct You may deduct what you gave to organizations that are religious, charitable, educational, scientifi c, or liter- ary 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 organiza- tions. • Most nonprofi t educational organizations, such as colleges, but only if your contribution is not a sub- stitute 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 volun- teer 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 fund- raising 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 re- turn, whichever is earlier. Do not attach the statement to your return, instead keep it for your records. The state- ment must show the following information: • The amount of any money contributed and a de- scription (but not value) of any property donated. • Whether the organization did or did not give you any goods or services in return for your contribu- tion. If you did receive any goods or services, a de- scription and estimate of the value must be includ- ed. 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 com- bine 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 ordi- nary 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. Contributions You CANNOT 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 univer- sity’s stadium. • Travel expenses (including meals and lodging) while away from home performing donated servic- es, unless there was no signifi cant element of per- sonal 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 activi- ties 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 con- tribution to a charitable organization. • Cost of tuition. Gifts by Cash or Check On Worksheet A-4, line 15, enter the total contribu- tions you made in cash or by check (including out-of- pocket 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 fed- eral 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 contribu- tions 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 de- duct more than $500 for a contribution of a motor ve- hicle, 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 contri- butions of clothing and household items), you may also have to get appraisals of the values of the donated prop- erty. 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 fed- eral 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 ap- praisal, 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 prop- erty. • Any conditions attached to the gift. Line 21e 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 disas- ters 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 Work- sheet 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 dry- wall. You may also be able to deduct money you had in

Page 19 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 (re- duced 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 be- cause of corrosive drywall, you may be able to deduct those amounts paid. See federal Publication 547 for de- tails. 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 estab- lish 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; dam- age or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests). Line 21f Miscellaneous Deductions Hawaii did not adopt the federal provision that sus- pends 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 in- come 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 miscel- laneous 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 Deduc- tions, for more information. Expenses Subject to the 2% Limit Employee Business Expenses Note: The 2025 standard mileage rate for business use of your vehicle is 70 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: 1. You claim any travel, transportation, meal, or enter- tainment expenses for your job; or 2. 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 ex- penses. • 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. 1. 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. 2. The education maintains or improves skills needed in your present work. Some education expenses are not deductible. See Ex- penses 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 per- sonal 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 regu- lated 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 per- forming 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 indi- vidual or a qualifi ed high technology business. Expenses NOT Subject to the 2% Limit 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 be- fore 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 Nontax- able 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, Miscel- laneous Deductions. Expenses You MAY NOT Deduct Some expenses are not deductible at all. Examples are: • Political contributions. • Legal expenses for personal matters that do not pro- duce 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 employ- ment. • 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

Page 20 an individual or a qualifi ed high technology busi- ness. • Education that: 1. Is needed to meet the minimum educational re- quirements of your present trade or business, or 2. Is part of a program of study that will qualify you for a new trade or business. Line 22 Total Itemized Deductions 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 Deduc- tion for Dependents on this page to fi gure your standard deduction. Itemized Deductions Hawaii did not adopt the federal provision that sus- pends 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 deduc- tion. 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 in- come) 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 mar- ried fi ling separately). Use the Total Itemized Deductions Worksheet on page 32 to fi gure the amount you may deduct. Line 23 Standard Deduction Hawaii did not adopt the federal provision that in- creases 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 sta- tus. The amount of the standard deduction for each fi l- ing 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 lim- ited 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, profes- sional fees, and other compensation received for person- al 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 fed- eral 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. Line 25 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 sus- pends 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 ex- emptions you claimed on line 6e. Blind, Deaf, or Totally Disabled — Defi nition, Certifi cation, and 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 disal- lowed and your return processed without the disabil- ity 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 total- ly and permanently disabled, either physically or men- tally, 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 exami- nation 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 per- sonal 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 substan- tial gainful business or occupation (section 18-235- 1.14(d), HAR). Line 26 Taxable Income Line 24 minus line 25, but not less than zero. Hawaii did not adopt the federal provision that al- lows a deduction for qualifi ed business income from a partnership, S corporation, or sole proprietorship for tax years 2018 through 2025. Tax Computation Line 27 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 ap- plicable 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 ex- ample at the beginning of the table to help you fi nd the correct tax.

Page 21 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. Form N-168 An individual engaged in a farming or fi shing busi- ness may elect to average their farming or fi shing in- come over a three-year period. See Form N-168 for more information. Form N-615 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 Work- sheet 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 l (other adjustments); from the Hawaii Subtractions Worksheet on page 31, j (certain income from a qualifi ed high technology busi- ness), 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 adjust- ments 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. Line 28 Refundable Food/Excise Tax Credit If your federal adjusted gross income was less than $60,000 (less than $40,000 if your fi ling status is Sin- gle), 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 at- tach it to your return. Deadline for claiming this credit. If you are a cal- endar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2026. 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 29 Credit for Low-Income 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 2025 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 cal- endar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2026. 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 30 Credit for Child and 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 26, for more information. To claim this credit. Complete Schedule X, Part II, and attach it to your return. Line 31 Credit for Child Passenger Restraint System Each taxpayer who fi les an individual income tax re- turn for the taxable year may claim a tax credit of $25 for 2025 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 in- voice is not attached, or if 1) or 2) applies but no state- ment or explanation is attached. 1) 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. 2) If the invoice has somebody else’s name on it, you must attach an explanation. Deadline for claiming this credit. If you are a cal- endar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2026. 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 sum- marize the total refundable tax credits claimed. Com- plete Part I of Schedule CR, and enter the amount from Schedule CR, line 11, on line 32. Attach Schedule CR directly behind Form N-11. See Instructions for Sched- ule CR for more information. Line 34 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 nonre- fundable credits used cannot be greater than your ad- justed tax liability. If line 34 is zero or less, nonrefund- able 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. Line 35 Total Nonrefundable Tax 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 33, on line 35. Attach Sched- ule 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.

Page 22 Tax Already Paid Line 37 Total Hawaii Income Tax Withheld Note: If taxes were withheld on the sale of Hawaii real property, report this amount on line 38, “2025 Estimated Tax Payments.” Add the Hawaii income tax withheld as shown on fed- eral Form(s) W-2 and 1099-G (unemployment compen- sation), 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. Line 38 2025 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 2025. Do not in- clude your 2024 overpayment you requested to have ap- plied to your 2025 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: 1. Amount of taxes withheld as shown on Form(s) N-288A, “Statement of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests” .......................... 2. 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” ..... 3. 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 Schedule CR Instructions for Pro Rata Share of Taxes Withheld and Paid by a Part- nership or S Corporation on the Sale of Hawaii Real Property Interests. 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, Re- quest 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 se- curity 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. Line 39 2024 Overpayment Applied to 2025 Estimated Tax Enter on this line any overpayment from your 2024 return that you applied to your 2025 estimated tax. Line 40 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 en- ter 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, Re- quest 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. Line 41 Total Payments Add lines 37 through 40. Enter the amount on this line. Refund or Balance Due Line 42 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 er- ence on line 42. This is the amount overpaid. However, if line 36 is less than zero, complete the fol- lowing worksheet: 1. Amount from line 36 (enter as

a positive number). ..................... 2. Amount from line 41. ................. 3. Add line 1 and line 2. ................. Enter the amount from line 3 of the worksheet on line 42. 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. Line 43a Contribution to the Hawaii Schools Repairs and Maintenance Fund The Hawaii School-Level Minor Repairs and Main- tenance Special Fund provides moneys for school- level 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 contrib- ute $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. Line 43b Contribution to the Hawaii 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 mar- ried and fi ling a joint return), you can choose to contrib- ute 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 pre- vention 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 in- tervention 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. Line 46 Applied to 2026 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 2025 individual tax return. Enter the amount from line 45 that you want applied to your estimated tax for 2026. 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 2026 estimated tax will be reduced automatically by the amount of the penalty. If you and your spouse fi led a joint return for 2025 but will fi le separate returns for 2026, you can request that the 2026 estimated tax be applied to either of your separate returns or you and your spouse can divide the

Page 23 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 se- curity numbers of both spouses on the separate returns. Line 47a 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 auto- matically 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 tax- able 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 em- ployee’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 un- der line 47a. Due to rules for international ACH trans- actions, 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 De- partment 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, bro- kerage 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 cor- rect 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 re- ceive the refund. This appointment cannot be changed later. Some fi nancial institutions will not allow a joint re- fund 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 institu- tion 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. Other- wise, 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 rout- ing number on that check. Instead, contact your fi nan- cial 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 ac- count 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. Line 48 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. Line 49 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 Collec- tor.” Write your social security number and “2025 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 in- terest continue to accrue on the unpaid tax amount even though you have not received the billing notice. Pay- ments 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), and (3) the tax year and form number you fi led (e.g., 2025 N-11). Line 50 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 2026 estimated tax or the amount of your refund) will be re- duced 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 sh- ing 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 amend- ed return oval at the top of Form N-11. Complete your amended return using corrected amounts through line 50. 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, re- member 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 Car- ryback 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 ad- justment, also fi ll in the IRS Adjustment oval. See page 25 of the instructions for more information. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. Line 53 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 re- turns 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.

Page 24 Main Business Activity and Product Report the business activity that accounted for the most gross income included here. Also, enter the busi- ness product or service. For example, business activity: wholesale, business product: groceries; or business ac- tivity: retail, business product: hardware. Hawaii Tax Identifi cation Number If you are operating a business or practicing a profes- sion as a sole proprietorship in Hawaii, enter your Ha- waii 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). Line 54 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 Num- ber 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 Ha- waii 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). Line 55 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 this page. Hawaii Gross Receipts Enter your Hawaii gross receipts or sales, net of re- turns 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 busi- ness 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 Ha- waii 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. Step 8 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 des- ignee 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. Step 9 Hawaii Election Campaign Fund (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 pre- vent 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. Step 10 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 dis- ease 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 At- torney. Be sure to date your return. If you have someone else prepare your return, you are still responsible for the cor- rectness 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 fol- lowed 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 pro- vided. 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 re- turn 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 re- quired to sign your return, please contact our Taxpayer Services staff . The preparer required to sign your return MUST com- plete the required preparer information and:

Page 25 • Sign it in the space provided for the preparer’s sig- nature. • 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 Alterna- tive Methods of Signatures for Paid Tax Return Prepar- ers.” Step 12 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 fed- eral Form(s) W-2 and 1099-G (unemployment compen- sation), 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 state- ments 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, at- tach 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 so- cial 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. Reminders Processing of Your Tax Return In general, refunds due to you are issued within eight weeks from the date your return is fi led with the De- partment. 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 De- partment by completing Form ITPS-COA, Change of Address Form. You may check your refund status through the Depart- ment’s website. You may also call our Taxpayer Servic- es Branch to obtain automated information about your individual income tax refunds 24 hours a day, 7 days a week. Automated refund information should be avail- able 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 af- ter 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 sub- ject 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: 1. 60% of your 2025 tax, or 2. 100% of your 2024 tax. Your 2024 tax return must cover a 12-month period. There are special rules for farmers and fi shermen. For more information, see Form N-210, Underpay- ment of Estimated Tax by Individuals, Estates, and Trusts. Change of Address If your mailing address has changed, you must no- tify 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 cor- respondence to you regarding your return. How Long Should Records Be 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 re- turn. 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 re- cords (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, de- ductions, 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 2024 amended return on a 2025 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 infor- mation. 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 Ne- glect 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 contrib- ute to these funds on an amended return fi led within twen- ty 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 Car- ryback 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. 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 dis- trict 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. 1) 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). 2) This report must be made: a) Within 90 days after a change, correction, adjust- ment or recomputation is fi nally determined. b) Within 90 days after an amended federal return is fi led. 3) A report within the time set out in (2) is required if: a) The amount of taxable income (including the fed- eral 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 author- ity. b) A change in taxable income results from a rene- gotiation 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 re- sults from any cause. d) An amended income tax return is made to the United States. 4) The report referred to above shall be in the form of an amended Hawaii income tax return. 5) 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

Page 26 the taxpayer or the Internal Revenue Service, which- ever 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 exten- sion 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 contin- gent event for a taxable period for which the statute of limitations is about to expire. A protective claim is usu- ally based on contingencies such as pending litigation or an ongoing federal income tax audit or an audit in an- other 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 in- come. If you claim any of the tax credits, both pages of Schedule X must be attached to your Form N-11. Part I Credit for Low-Income 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 this page), including the additional ex- emption for taxpayers age 65 or over, provided the fol- lowing four conditions are met: • The taxpayer is not eligible to be claimed as a de- pendent 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 dur- ing the taxable year. • The rented property is NOT exempt from real prop- erty 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 low- income housing projects, military housing, dormi- tories 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 Prop- erty 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.). Line 1 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. Line 2 Resident for More Than Nine Months If you are a resident who has not been physically pres- ent in Hawaii for more than nine months in 2025, stop here; you cannot take this credit. Line 3 Dependent of Another Taxpayer If you can be claimed as a dependent on another per- son’s return, whether or not that person claims you, stop here; you cannot take this credit. Line 4 Your Addresses List your most recent address. Fill in all of the re- quired information. If you lived in more than one loca- tion during 2025, attach a separate sheet listing the same information for the other locations. Do not list any location that was partly or wholly ex- empt 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 or- ganization; or • Homes in which the owner occupies a portion of the property. Line 5 Rent You Paid Enter the total amount of rent you paid during 2025 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. Line 6 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. Line 8 Qualifi ed Exemptions On line 8, enter the names of the qualifi ed exemp- tions. 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 Ha- waii 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. Line 12 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 cal- endar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2026. 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. Part II Credit for Child and Dependent Care Expenses If you maintain a household that included a child un- der age 13 or a dependent or spouse incapable of self- care, you may be allowed this credit for expenses you paid during the taxable year to care for your dependent so you could work.

Page 27 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 tax- payer’s federal or Hawaii income tax return, and you maintain a household which includes one or more quali- fying persons (as defi ned on this page), you may be al- lowed a credit against your income tax. The credit rang- es 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 main- taining 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 con- sumed 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 any one of the following per- sons: a. Any person under age 13 whom you claim as a depen- dent (but see Special Rule (3) on this page, 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 $5,200 or more. Employment-related Expenses Employment-related expenses are those paid for the following, but only if paid to enable you to be gainfully employed: (1) Expenses for Household Services. Expenses will be considered for household services in your home if they are for the ordinary and usual services necessary for the operation of the home, and bear some relation- ship to the qualifying person. For example, payment for services of a domestic maid or cook ordinarily will be considered expenses for household services if per- formed at least partially for the benefi t of the qualifying person. (2) Expenses for the Care of a Qualifying Person. Ex- penses will be considered for the care of one or more qualifying persons if their main purpose was to assure that individual’s well-being and protection. You can in- clude amounts paid for items other than the care of your child (such as food and schooling) only if the items are incidental to the care of the child and cannot be sepa- rated from the total cost. You may NOT include any amount paid for services outside your household at a camp, such as a sports camp or other camp, such as a sports camp or a camp where the qualifying person stays overnight. Education expenses for a child in preschool or simi- lar programs for children below the level of kindergar- ten are expense for care. However, expenses to attend kindergarten or a higher lever grade level up to twelve grade are NOT expenses for care. Do not include services outside your household as employment-related expenses for your spouse or a dependent age 13 or older. However, services outside your household are employment-related expenses for a dependent who has not reached his or her 13th birthday or for an individual who regularly spends at least eight hours each day in your household. You may include expenses incurred for qualifi ed de- pendent care centers as employment-related expenses. The dependent care center must comply with all appli- cable laws, rules, and regulations of Hawaii if the center is located within Hawaii. If the center is located outside Hawaii, the center must comply with all applicable laws, rules, and regulations of the state or country in which the center is located. Furthermore, these centers must provide care for more than six individuals (other than individuals who reside at the center), and must re- ceive a fee, payment, or grant providing services for any of the individuals (regardless of whether such center is operated for profi t). Note: Payments made to the State of Hawaii A+ Program qualify for the credit. 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 un- married for purposes of claiming the credit for child and dependent care expenses. • You lived apart from your spouse during the last 6 months of 2025. • Your home was the qualifying person’s main home for more than half of 2025. • You paid more than half of the cost of keeping up that home for 2025. (2) Marital Status. If you are legally separated from your spouse under a decree of divorce or separate main- tenance, 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 2025, 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 de- pendent, 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 2025. 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 excep- tion 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. How- ever, do not count any amounts you pay to: 1. A dependent for whom you (or your spouse if you are married) can claim an exemption, or 2. Your child who is under age 19 at the end of the year, even if he or she is not your dependent. Married Persons Filing 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. Line 1 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 in- formation you give is not correct, your credit and, if ap- plicable, the exclusion of employer-provided dependent care benefi ts may be disallowed. You can use Form HW-16, Dependent Care Provid- er’s Identifi cation and Certifi cation, to get the correct in- formation 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, in- cluding 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 pro- vider), 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 col- umns (a) through (e). Column (c). If the care provider is an individual, en- ter his or her social security number (SSN). If the indi- vidual 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 orga- nization (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 reimburse- ment you received.

Page 28 Line 2 Dependent Care Benefi ts If you received dependent care benefi ts from an em- ployer (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. Line 4 Amount Forfeited or Carried Over to 2026 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. Line 8 Your Earned Income In general, earned income is wages, salaries, tips, and other employee compensation. It also includes net earn- ings 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 2025, see If You or Your Spouse Was a Student or Disabled. All other taxpayers should enter the amount on line 8. Line 16 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 employer- paid 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 employer- paid 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. Line 21 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 in- formation. 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, 2025. 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 se- curity number. Column (e). Enter the qualifi ed expenses you in- curred and paid in 2025 for the person listed in column (a). Do not include in column (e) qualifi ed expenses: • You incurred in 2025 but did not pay until 2026. You may be able to use these expenses to increase your 2026 credit. • You incurred in 2024 but did not pay until 2025. Instead, see the instructions for line 28 on this page. • You prepaid in 2025 for care to be provided in 2026. These expenses may only be used to fi gure your 2026 credit. Lines 23 and 24 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 earn- ings from self-employment. Unmarried taxpayers. If you are unmarried at the end of 2025 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 in- come on line 24. If You or Your Spouse Was a Student or Disabled. Your spouse’s earned income. Your spouse was a full- time student if he or she was enrolled as a full-time stu- dent at a school for some part of each of fi ve calendar months during 2025. The months need not be consecu- tive. 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 dis- abled 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 2025). If your spouse also worked during that month, use the higher of $200 (or $400) or his or her actual earned in- come 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 2025). 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 stu- dents or disabled, only one of you can be treated as hav- ing 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. Line 28 Amount of the Credit If you had qualifi ed expenses for 2024 that you did not pay until 2025, you may be able to increase the amount of credit you can take in 2025. To do this, multiply the 2024 expenses you paid in 2025 by the applicable per- centage from the table on line 27 that applies to your 2024 adjusted gross income. Your 2024 expenses must be within the 2024 limits. Attach a computation show- ing how you fi gured the increase. If you can take a credit for your 2024 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.

Page 29 Hawaii’s Missing & Endangered Children Missing Child Center-Hawaii Department of the Attorney General Phone: (808) 586-1449 Email: hawaiimissingkids@hawaii.gov Website: http://ag.hawaii.gov/cpja/mcch/ 09/01/2025 MISSING SINCE September 29, 2015 If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) Noah Montemayor 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. 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 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 to Age 32 Noquisi-Ama Blossom Nicknames: Quis or Daisia MISSING FROM: Makawao, Hawaii

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) 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

Solenne Grimes MISSING FROM: Kailua-Kona, Hawaii Solenne has a thin build, and faint scar under nose. She may be on the island of Hawaii or may have traveled outside the State of Hawaii. Age Progressed to Age 7 MISSING SINCE January 18, 2025 If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) Samantha Chun MISSING FROM: Haleiwa, Hawaii Samantha is a female with an average build and fair complexion. She has pierced ears. She was last seen with an 18-year-old male companion in the Mililani area and may be seen in the Haleiwa and North shore Area on the island of Oahu. AGE MISSING 17 yrs HGT 5 ft. 3 in. WGT 125 lbs. HAIR Brown EYES Brown RACE Hawaiian & Caucasian HPD 25-023337

Page 30 Hawaii’s Missing & Endangered Children Missing Child Center-Hawaii Department of the Attorney General Phone: (808) 586-1449 Email: hawaiimissingkids@hawaii.gov Website: http://ag.hawaii.gov/cpja/mcch/ 09/01/2025 MISSING SINCE July 12, 2002 If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) MISSING FROM: Honolulu, Hawaii Noel Borje Santiago is believed to be with his father Victorio Santiago. MISSING SINCE October 13, 2003 If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) MISSING FROM: Honolulu, Hawaii Cristian was last seen at Ala Moana Shopping Center on 10/13/2003. She may have traveled to Las Vegas, Nevada or California. MISSING SINCE February 11, 1988 If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) AGE MISSING 12 yrs HGT 4 ft. 11 in. WGT 75 lbs. HAIR Black EYES Brown RACE Chinese HPD B-49039 NCIC M595129284 Age Progressed to Age 37 MISSING FROM: Honolulu, Hawaii

Jie Zhao Li was last seen selling chili tickets in Nuuanu near a convenience store. MISSING SINCE July 12, 2002 If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) Daniel Borje Santiago

MISSING FROM: Honolulu, Hawaii

Daniel is believed to be with his Daniel is believed to be with his

father Victorio Santiago. father Victorio Santiago. AGE MISSING 15 yrs HGT 5 ft. 1 in. WGT 180 lbs. HAIR Brown EYES Brown RACE Caucasian/Asian HPD 03-412568 NCIC M094770467

Noel Borje Santiago AGE MISSING 11 yrs HGT 4 ft. 5 in. WGT 90 lbs. HAIR Black EYES Brown RACE Filipino HPD 02-274864 NCIC M622557967

Age Progressed to Age 28 Jie Zhao Li Cristian Sedeno Nickname: Cris AGE MISSING 7 yrs HGT 4 ft. 1 in. WGT 70 lbs. HAIR Black EYES Brown RACE Filipino HPD 02-274865 NCIC M902560756

2 1 3 4 6 7 8 3b Last Name First Name M.I. 5WHƂZ ,T++

HI Driver License or HI State ID Number I do not have a HI Driver License or HI State ID If you do not have either, complete box 3b. Provide the last 4 digits of your Social Security Number. +FQPQVJCXGC*+&TKXGT.KEGPUG*+5VCVG+&QT550 Date of Birth Phone Number Email Apt. Number Apt. Number City City Zip Code Zip Code If your residence does not have a street address, describe the location (cross streets, landmarks). 4GUKFGPEG#FFTGUU 21$QZ4454CTGnotCEEGRVCDNG

Mailing Address in Hawaii Same as Residence Address Are you registered to vote in another state? Yes. I hereby authorize cancellation of my previous registration at the following CFFTGUUEQWPV[UVCVGCPF\KREQFG Warning: Any person who knowingly furnishes false information may be guilty of a Class C felony. +JGTGD[UYGCT QTCHƂTO VJCVCNNKPHQTOCVKQPHWTPKUJGFQPVJKUCRRNKECVKQPKUVTWGCPFEQTTGEV Date If you are unable to sign, mark the signature line and have a witness provide their signature, address, and phone number. Are you a citizen of the United States of America? Yes No #TG[QWCVNGCUV[GCTUQHCIG! /WUVDGVQXQVG

Yes No Are you a resident of the State of Hawaii? Yes No 6JGTGUKFGPEGUVCVGFKPVJKUCHƂFCXKVKUPQVUKORN[DGECWUG of my presence in the State, but was acquired with the intent to make Hawaii my legal residence with all the accompanying obligations therein. OFFICE USE ONLY ID Number Location Code Document Number Register online at elections.hawaii.gov Hawaii Voter Registration Application Please print clearly in black ink. Notice: The identity of the voter registration agency through which any voter was registered shall not be publicly disclosed. A person’s declination to TGIKUVGTVQXQVGKUCNUQEQPƂFGPVKCNCPFKUWUGFHQTXQVGTTGIKUVTCVKQPRWTRQUGUQPN[ 0CVKQPCN8QVGT4GIKUVTCVKQP#EVQH  &Q[QWOGGVVJGUGSWCNKƂECVKQPU

5 +H[QWCTGFKUCDNGFCPFWPCDNGVQTGCFUVCPFCTFRTKPVYQWNF[QWNKMGVQTGEGKXGCPGNGEVTQPKEDCNNQV! Yes. I am disabled and unable to read standard print and would like to request an electronic ballot be sent to my email indicated on this application. Applicant must provide an email address to receive an electronic ballot. SIGN HERE If you answered “No” to any of the above, DO NOT complete this form. 1360586-02 Hawaii Votes_application.indd 1 1/22/24 11:07 AM A029

This application can be used for: U First time registration U Name change U Address change U Signature update Language Assistance 4GX English First time Voter Mailing this Application Hawaii Votes by Mail vޜÕ>ÀiÀi}ˆÃÌiÀˆ˜}̜ۜÌivœÀÌ iwÀÃÌ̈“i in the State of Hawaii, mailing this application, and do not have a Hawaii Driver License, Hawaii State ID, or the last 4-digits of your Social Security Number, you are required ̜«ÀœÛˆ`i«Àœœvœvˆ`i˜ÌˆwV>̈œ˜°*Àœœvœv ˆ`i˜ÌˆwV>̈œ˜ˆ˜VÕ`iÃ>Vœ«Þœv\ U ƂVÕÀÀi˜Ì>˜`Û>ˆ`« œÌœˆ`i˜ÌˆwV>̈œ˜ÆœÀ U A current utility bill, bank statement, government check, paycheck, or other government document that shows your ˜>“i>˜`>``ÀiÃð Submitting Your Application County of Hawaii ÓxƂի՘ˆ-Ì°›£xäÓ ˆœ]™ÈÇÓä County of Kauai {ÎnÈ,ˆVi-Ì°›£ä£ Lihue, HI 96766 County of Maui Óää-°ˆ} -Ì° Wailuku, HI 96793 City & County of Honolulu xÎä-° ˆ˜}-Ì°›£ää œ˜œÕÕ]™Èn£Î All registered voters will be automatically sent a ballot to their mailing address in Hawaii associated with their voter registration. Voter Registration Application *>À>Ž>`>}ˆÌˆ˜>ˆ«>Ì>ÀÕÃ>“>ÌiÀˆ>iÃ>“>ˆ˜>ˆ} iti eleksion wenno tulong iti lengguahe tapno makompletoyo daytoy nga aplikasion, awagan ti Opisina Dagiti Eleksion 1HƂEGQH'NGEVKQPU ° *>À>Ã>“}>ˆÃˆ˜>ˆ˜˜>L>L>Ã> ˆ˜Ì՘}Žœ sa eleksyon o upang makatanggap ng tulong sa wika sa pagkumpleto ng aplikasyon na ito, makipag-ugnayan sa Tanggapan ng mga Eleksyon 1HƂEGQH'NGEVKQPU ° 啴㎂䘁㈦榊⷟㴣䤓劊巾㧟㠨᧨㒥劔榏尐◣┸⫺嫷 ℚ⸫᧨嵚勾僺指咘戵⏻⸳ 1HƂEGQH'NGEVKQPU ° Contact Us For information about registering to vote, contact your %QWPV['NGEVKQPU&KXKUKQP. For additional voting information, contact the 1HƂEGQH'NGEVKQPU. County of Hawaii ................. (808) 961-8277 County of Maui .................... (808) 270-7749 County of Kauai ................... (808) 241-4800 City & County of Honolulu .. (808) 768-3800 Phone: (808) 453-VOTE (8683) Toll Free: 1-800-442-VOTE (8683) TTY: (808) 453-6150 Toll Free TTY: 1-800-345-5915 Email: elections@hawaii.gov Website: elections.hawaii.gov No na¯ pono koho pa¯ loka a i ‘ole no ke ko¯ kua ¼œ”iœ>Ü>ˆ¼ˆ]i œ¼œŽ>¼>¼ˆŽiˆŽ> >” ii œ œ œ Ž> œŽÕ¼>” ˆ˜>° 1360586-02 Hawaii Votes_application.indd 2 1/22/24 11:07 AM

Page 31 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2024 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2024 Itemized Deduction Worksheet A-2, line 5 ....................................................... 2. Enter from your 2024 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 19) .......................... 3. Add lines 2a through 2e ................................................... 4. 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 ...... 5. Enter amount from your 2024 Form N-11, line 22 ........... 6. Enter the amount shown below for the fi ling status you claimed on your 2024 Form N-11 .................................... Single or married fi ling separately— $4,400 Head of household— 6,424 Married fi ling jointly or qualifying surviving spouse— 8,800 7. Line 5 minus line 6. Enter the result, but not less than zero....................................................... 8. Compare the amounts on lines 4 and 7 above and enter the SMALLER of the two amounts here .......................... 9. Enter the taxable part of your refund reported on your 2025 federal Schedule 1 (Form 1040 or 1040-SR), line 1. If this amount is blank, enter zero here ..................................... 10. 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 Qualifi ed member’s share of Pass-Through Entity (PTE) taxable income ...................................................... k Owners of Certain Foreign Corporations ......................... l Other adjustments (attach separate explanation to Form N-11) ................................................................... m Add lines a to l. 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 ..

Page 32 Worksheets (continued) 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. Itemized Deductions Worksheet WORKSHEET A-1– Medical and Dental Expenses 1. Enter amount of medical and dental expenses (see page 16 of Instructions) ................................................... 2. Enter the amount from Form N-11, line 20 (Hawaii AGI) .................................................... 3. Multiply line 2 by 7.5% (.075). If zero or less, enter zero .............................................. 4. 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 5. 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 ..... 6. Real estate taxes ............................................................. 7. Personal property taxes ................................................... 8. Other taxes....................................................................... 9. Add lines 5 through 8. Enter the total here and on Form N-11, line 21b ......................................................... WORKSHEET A-3 – Interest You Paid 10. Home mortgage interest and points reported to you on federal Form 1098............................................................ 11. Home mortgage interest not reported to you on federal Form 1098 ........................................................................ 12. Points not reported to you on federal Form 1098 (see instructions for federal Schedule A (Form 1040 or 1040-SR)) .......... 13. Investment interest (attach Form N-158) ......................... 14. Add lines 10 through 13. Enter the total here and on Form N-11, line 21c .......................................................... WORKSHEET A-4—Gifts to Charity 15. Enter amount of gifts by cash or check (if any gift of $250 or more, see page 18 of Instructions). .................... 16. 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) ..................................................................... 17. Carryover from prior year ................................................. 18. Add lines 15 through 17. Enter total here and on Form N-11, line 21d ......................................................... WORKSHEET A-5—Casualties and Thefts 19. Total casualty and theft loss(es) from the 2017 federal Form 4684, line 16 (see instructions on page 18) ........... 20. Enter the amount from Form N-11, line 20 (Hawaii AGI) .... 21. Multiply line 20 by 10% (.10). If zero or less, enter zero . 22. 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 23. Unreimbursed employee business expenses—job travel, union dues, job education (attach the 2017 federal Form 2106 or Form 2106-EZ if required) ........................ 24. Tax preparation fees ........................................................ 25. Other expenses (investment, safe deposit box, etc.) (list type and amount, and attach the list to your return) ........ 26. Add lines 23 to 25 ............................................................ 27. Enter the amount from Form N-11, line 20 (Hawaii AGI)........................................................ 28. Multiply line 27 by 2% (.02). If zero or less, enter zero ... 29. Line 26 minus line 28. If zero or less, enter zero ............. 30. Other deductions not subject to 2% AGI limit (see in- structions on page 19) (list type and amount, and attach the list to your return) ....................................................... 31. Add lines 29 and 30. Enter total here and on Form N-11, line 21f .......................................................... 32. 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 20 of the Instructions. 1. Enter the amount from line 32 of the Itemized Deductions Worksheet ........................................................................ 2. 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 ................................................. 3. Add lines 2a through 2d ................................................... 4. 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 ................................................... 5. Multiply line 4 by 80% (.80) .............................................. 6. Enter the amount from Form N-11, line 20 (Hawaii AGI) ... 7. Enter $166,800 ($83,400 if married fi ling separately) ..... 8. 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 ................................................... 9. Multiply line 8 by 3% (.03) ................................................ 10. Enter the smaller of line 5 or line 9 ................................. 11. Total itemized deductions. Line 1 minus line 10. Enter the result here and on Form N-11, line 22 .............

Page 33 Worksheets (continued) 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. 1. Enter your taxable income from Form N-11, line 26 ........ 2. 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) ........... 3. Combine your Hawaii long-term adjustments, if any, and enter the total here (see page 21 of the Instructions) ..................................... 4. Combine lines 2 and 3. This is your Hawaii net long-term capital gain ................................................ 5. 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) ........................ 6. Combine your Hawaii short-term adjustments, if any, and enter the total here (see page 21 of the Instructions) .................................... 7. Combine lines 3, 5, and 6. This is your Hawaii net capital gain ....................................................................... 8. Enter the smaller of line 4 or line 7 ................................. 9. If you are fi ling Form N-158, enter the amount from line 4e of Form N-158 ..................................................... 10. Line 8 minus line 9 (If this amount is zero or less, stop here; you cannot use this worksheet to fi gure your tax.) ......................................................... 11. Line 1 minus line 10 ......................................................... 12. 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 13. Enter the greater of line 11 or line 12 .............................. 14. Line 1 minus line 13. This is the amount of net capital gains eligible for alternative tax. ...................................... 15. Compute the tax on the amount on line 13 using the Tax Table or Tax Rate Schedules, whichever applies ..... 16. Multiply line 14 by 7.25% (.0725) and enter the result .... 17. Line 15 plus line 16. ......................................................... 18. Compute the tax on the amount on line 1 using the Tax Table or Tax Rate Schedules, whichever applies ..... 19. 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 ............................... Other State and Foreign 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. 1. Enter taxable income from Form N-11, line 26 ................ 2. Enter amount of long-term capital gain from the space provided beside Form N-11, line 27a ............................... 3. 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 4. Enter the amount of long-term capital gains from sources outside the State .............................................................. 5. 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)) ............. 6. 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)......................................................... 7. 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 .............................. 8. Line 6 minus line 7 ........................................................... 9. Line 5 plus line 8. This is the total amount of out-of-state tax eligible for the credit ................................................... 10. Line 1 minus line 3. This is your Hawaii source income . 11. Line 2 minus line 4. This is your Hawaii source long-term capital gain. If line 4 exceeds line 2, enter zero here ..... 12. Line 10 minus line 11. This is your Hawaii ordinary income ............................................................... 13. Enter your tax amount from line a or line b of the Tax Computa tion Worksheet on page 32 ............................... 14. Figure the Hawaii tax on the amount on line 12. Use the Tax Table or Tax Rate Schedules .................................... 15. Multiply the amount on line 11 by 7.25% (0.0725) .......... 16. Add lines 14 and 15 ......................................................... 17. Line 13 minus line 16 ....................................................... 18. Enter the smaller of line 9 or line 17. .............................. 19. Enter the amount from Form N-11, line 34 ...................... 20. Enter the smaller of line 18 or line 19 here and on Schedule CR, line 12. Any excess cannot be carried forward .......

Page 34 Adoption Benefi ts Worksheet Caution: See the federal instructions to Form 8839, Qualifi ed Adoption Expenses, before completing this worksheet. Child 1

Child 2 1. Maximum exclusion per child .................................................................................................. $10,000

$10,000 2. 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. ...................................................... 3. Subtract line 2 from line 1. ....................................................................................................... 4. Employer-provided adoption benefi ts you received in 2025. This amount should be shown in box 12 of your 2025 Form(s) W-2 with code T ................... 5. Add the amounts on line 4 ................................................................................................................................................................ 6. 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 2025, enter the amount from line 3 ........................................... 7. Enter your Hawaii modifi ed adjusted gross income* ....................................................................................................................... 8. 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 .................................................................................................................................................. 9. 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 ........................................................................................................................................ 10. Multiply each amount on line 6 by line 9.................................................................................. 11. Excluded benefi ts. Subtract line 10 from line 6 ..................................................................... 12. Add the amounts on line 11 .............................................................................................................................................................. 13. 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. ........................................................................................ 14. Enter the taxable adoption benefi ts as reported on your 2025 federal return .................................................................................. 15. 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 1. Enter the total interest you paid in 2025 on qualifi ed student loans. Do not enter more than $2,500. ................................................................................................................... 2. 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. 3. Enter: $50,000 if single, head of household, or qualifying surviving spouse; $100,000 if married fi ling jointly. .............................................................................................. 4. 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. .............................................................................................. 5. 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. ........................ 6. Multiply line 1 by line 5. ........................................................................................................... 7. Student loan interest deduction. Subtract line 6 from line 1. Enter the result here. ............ 8. Enter the student loan interest deduction as reported on your 2025 federal return. ............... 9. 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. Worksheets (continued)

Page 35 2025 TAX TABLES Tax Table Must Be Used By Persons With Taxable Income Of Less Than $100,000

Page 36 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 $23,275. First, they fi nd the $23,250 - 23,300 income line. Next, they fi nd the column for married fi ling jointly and read down the column. The amount shown where the income line and fi ling status column meet is $399 This is the tax amount they must write on their return.

At But Single or Married Head

least less Married fi ling of a

than fi ling jointly house-

sepa-

hold

rately *

23,250 23,300 813 399 524

23,300 23,350 816 401 527

23,350 23,400 819 403 530

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying widow(er) Continued on next page

0 50 0 0 0

50 100 1 1 1

100 150 2 2 2

150 200 2 2 2

200 250 3 3 3

250 300 4 4 4

300 350 5 5 5

350 400 5 5 5

400 450 6 6 6

450 500 7 7 7

500 550 7 7 7

550 600 8 8 8

600 650 9 9 9

650 700 9 9 9

700 750 10 10 10

750 800 11 11 11

800 850 12 12 12

850 900 12 12 12

900 950 13 13 13

950 1,000 14 14 14 1,000

1,000 1,050 14 14 14

1,050 1,100 15 15 15

1,100 1,150 16 16 16

1,150 1,200 16 16 16

1,200 1,250 17 17 17

1,250 1,300 18 18 18

1,300 1,350 19 19 19

1,350 1,400 19 19 19

1,400 1,450 20 20 20

1,450 1,500 21 21 21

1,500 1,550 21 21 21

1,550 1,600 22 22 22

1,600 1,650 23 23 23

1,650 1,700 23 23 23

1,700 1,750 24 24 24

1,750 1,800 25 25 25

1,800 1,850 26 26 26

1,850 1,900 26 26 26

1,900 1,950 27 27 27

1,950 2,000 28 28 28 2,000

2,000 2,050 28 28 28

2,050 2,100 29 29 29

2,100 2,150 30 30 30

2,150 2,200 30 30 30

2,200 2,250 31 31 31

2,250 2,300 32 32 32

2,300 2,350 33 33 33

2,350 2,400 33 33 33

2,400 2,450 34 34 34

2,450 2,500 35 35 35

2,500 2,550 35 35 35

2,550 2,600 36 36 36

2,600 2,650 37 37 37

2,650 2,700 37 37 37

2,700 2,750 38 38 38

2,750 2,800 39 39 39

2,800 2,850 40 40 40

2,850 2,900 40 40 40

2,900 2,950 41 41 41

2,950 3,000 42 42 42 3,000

3,000 3,050 42 42 42

3,050 3,100 43 43 43

3,100 3,150 44 44 44

3,150 3,200 44 44 44

3,200 3,250 45 45 45

3,250 3,300 46 46 46

3,300 3,350 47 47 47

3,350 3,400 47 47 47

3,400 3,450 48 48 48

3,450 3,500 49 49 49

3,500 3,550 49 49 49

3,550 3,600 50 50 50

3,600 3,650 51 51 51

3,650 3,700 51 51 51

3,700 3,750 52 52 52

3,750 3,800 53 53 53

3,800 3,850 54 54 54

3,850 3,900 54 54 54

3,900 3,950 55 55 55

3,950 4,000 56 56 56 4,000

4,000 4,050 56 56 56

4,050 4,100 57 57 57

4,100 4,150 58 58 58

4,150 4,200 58 58 58

4,200 4,250 59 59 59

4,250 4,300 60 60 60

4,300 4,350 61 61 61

4,350 4,400 61 61 61

4,400 4,450 62 62 62

4,450 4,500 63 63 63

4,500 4,550 63 63 63

4,550 4,600 64 64 64

4,600 4,650 65 65 65

4,650 4,700 65 65 65

4,700 4,750 66 66 66

4,750 4,800 67 67 67

4,800 4,850 68 68 68

4,850 4,900 68 68 68

4,900 4,950 69 69 69

4,950 5,000 70 70 70 5,000

5,000 5,050 70 70 70

5,050 5,100 71 71 71

5,100 5,150 72 72 72

5,150 5,200 72 72 72

5,200 5,250 73 73 73

5,250 5,300 74 74 74

5,300 5,350 75 75 75

5,350 5,400 75 75 75

5,400 5,450 76 76 76

5,450 5,500 77 77 77

5,500 5,550 77 77 77

5,550 5,600 78 78 78

5,600 5,650 79 79 79

5,650 5,700 79 79 79

5,700 5,750 80 80 80

5,750 5,800 81 81 81

5,800 5,850 82 82 82

5,850 5,900 82 82 82

5,900 5,950 83 83 83

5,950 6,000 84 84 84 6,000

6,000 6,050 84 84 84

6,050 6,100 85 85 85

6,100 6,150 86 86 86

6,150 6,200 86 86 86

6,200 6,250 87 87 87

6,250 6,300 88 88 88

6,300 6,350 89 89 89

6,350 6,400 89 89 89

6,400 6,450 90 90 90

6,450 6,500 91 91 91

6,500 6,550 91 91 91

6,550 6,600 92 92 92

6,600 6,650 93 93 93

6,650 6,700 93 93 93

6,700 6,750 94 94 94

6,750 6,800 95 95 95

6,800 6,850 96 96 96

6,850 6,900 96 96 96

6,900 6,950 97 97 97

6,950 7,000 98 98 98

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 37 7,000

7,000 7,050 98 98 98

7,050 7,100 99 99 99

7,100 7,150 100 100 100

7,150 7,200 100 100 100

7,200 7,250 101 101 101

7,250 7,300 102 102 102

7,300 7,350 103 103 103

7,350 7,400 103 103 103

7,400 7,450 104 104 104

7,450 7,500 105 105 105

7,500 7,550 105 105 105

7,550 7,600 106 106 106

7,600 7,650 107 107 107

7,650 7,700 107 107 107

7,700 7,750 108 108 108

7,750 7,800 109 109 109

7,800 7,850 110 110 110

7,850 7,900 110 110 110

7,900 7,950 111 111 111

7,950 8,000 112 112 112 8,000

8,000 8,050 112 112 112

8,050 8,100 113 113 113

8,100 8,150 114 114 114

8,150 8,200 114 114 114

8,200 8,250 115 115 115

8,250 8,300 116 116 116

8,300 8,350 117 117 117

8,350 8,400 117 117 117

8,400 8,450 118 118 118

8,450 8,500 119 119 119

8,500 8,550 119 119 119

8,550 8,600 120 120 120

8,600 8,650 121 121 121

8,650 8,700 121 121 121

8,700 8,750 122 122 122

8,750 8,800 123 123 123

8,800 8,850 124 124 124

8,850 8,900 124 124 124

8,900 8,950 125 125 125

8,950 9,000 126 126 126 9,000

9,000 9,050 126 126 126

9,050 9,100 127 127 127

9,100 9,150 128 128 128

9,150 9,200 128 128 128

9,200 9,250 129 129 129

9,250 9,300 130 130 130

9,300 9,350 131 131 131

9,350 9,400 131 131 131

9,400 9,450 132 132 132

9,450 9,500 133 133 133

9,500 9,550 133 133 133

9,550 9,600 134 134 134

9,600 9,650 135 135 135

9,650 9,700 136 135 135

9,700 9,750 138 136 136

9,750 9,800 140 137 137

9,800 9,850 141 138 138

9,850 9,900 143 138 138

9,900 9,950 144 139 139

9,950 10,000 146 140 140 10,000 10,000 10,050 148 140 140 10,050 10,100 149 141 141 10,100 10,150 151 142 142 10,150 10,200 152 142 142 10,200 10,250 154 143 143 10,250 10,300 156 144 144 10,300 10,350 157 145 145 10,350 10,400 159 145 145 10,400 10,450 160 146 146 10,450 10,500 162 147 147 10,500 10,550 164 147 147 10,550 10,600 165 148 148 10,600 10,650 167 149 149 10,650 10,700 168 149 149 10,700 10,750 170 150 150 10,750 10,800 172 151 151 10,800 10,850 173 152 152 10,850 10,900 175 152 152 10,900 10,950 176 153 153 10,950 11,000 178 154 154 11,000 11,000 11,050 180 154 154 11,050 11,100 181 155 155 11,100 11,150 183 156 156 11,150 11,200 184 156 156 11,200 11,250 186 157 157 11,250 11,300 188 158 158 11,300 11,350 189 159 159 11,350 11,400 191 159 159 11,400 11,450 192 160 160 11,450 11,500 194 161 161 11,500 11,550 196 161 161 11,550 11,600 197 162 162 11,600 11,650 199 163 163 11,650 11,700 200 163 163 11,700 11,750 202 164 164 11,750 11,800 204 165 165 11,800 11,850 205 166 166 11,850 11,900 207 166 166 11,900 11,950 208 167 167 11,950 12,000 210 168 168 12,000 12,000 12,050 212 168 168 12,050 12,100 213 169 169 12,100 12,150 215 170 170 12,150 12,200 216 170 170 12,200 12,250 218 171 171 12,250 12,300 220 172 172 12,300 12,350 221 173 173 12,350 12,400 223 173 173 12,400 12,450 224 174 174 12,450 12,500 226 175 175 12,500 12,550 228 175 175 12,550 12,600 229 176 176 12,600 12,650 231 177 177 12,650 12,700 232 177 177 12,700 12,750 234 178 178 12,750 12,800 236 179 179 12,800 12,850 237 180 180 12,850 12,900 239 180 180 12,900 12,950 240 181 181 12,950 13,000 242 182 182 13,000 13,000 13,050 244 182 182 13,050 13,100 245 183 183 13,100 13,150 247 184 184 13,150 13,200 248 184 184 13,200 13,250 250 185 185 13,250 13,300 252 186 186 13,300 13,350 253 187 187 13,350 13,400 255 187 187 13,400 13,450 256 188 188 13,450 13,500 258 189 189 13,500 13,550 260 189 189 13,550 13,600 261 190 190 13,600 13,650 263 191 191 13,650 13,700 264 191 191 13,700 13,750 266 192 192 13,750 13,800 268 193 193 13,800 13,850 269 194 194 13,850 13,900 271 194 194 13,900 13,950 272 195 195 13,950 14,000 274 196 196 14,000 14,000 14,050 276 196 196 14,050 14,100 277 197 197 14,100 14,150 279 198 198 14,150 14,200 280 198 198 14,200 14,250 282 199 199 14,250 14,300 284 200 200 14,300 14,350 285 201 201 14,350 14,400 287 201 201 14,400 14,450 289 202 203 14,450 14,500 292 203 204 14,500 14,550 295 203 206 14,550 14,600 298 204 208 14,600 14,650 300 205 209 14,650 14,700 303 205 211 14,700 14,750 306 206 212 14,750 14,800 309 207 214 14,800 14,850 311 208 216 14,850 14,900 314 208 217 14,900 14,950 317 209 219 14,950 15,000 320 210 220 15,000 15,000 15,050 322 210 222 15,050 15,100 325 211 224 15,100 15,150 328 212 225 15,150 15,200 331 212 227 15,200 15,250 333 213 228 15,250 15,300 336 214 230 15,300 15,350 339 215 232 15,350 15,400 342 215 233 15,400 15,450 344 216 235 15,450 15,500 347 217 236 15,500 15,550 350 217 238 15,550 15,600 353 218 240 15,600 15,650 355 219 241 15,650 15,700 358 219 243 15,700 15,750 361 220 244 15,750 15,800 364 221 246 15,800 15,850 366 222 248 15,850 15,900 369 222 249 15,900 15,950 372 223 251 15,950 16,000 375 224 252

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 38 16,000 16,000 16,050 377 224 254 16,050 16,100 380 225 256 16,100 16,150 383 226 257 16,150 16,200 386 226 259 16,200 16,250 388 227 260 16,250 16,300 391 228 262 16,300 16,350 394 229 264 16,350 16,400 397 229 265 16,400 16,450 399 230 267 16,450 16,500 402 231 268 16,500 16,550 405 231 270 16,550 16,600 408 232 272 16,600 16,650 410 233 273 16,650 16,700 413 233 275 16,700 16,750 416 234 276 16,750 16,800 419 235 278 16,800 16,850 421 236 280 16,850 16,900 424 236 281 16,900 16,950 427 237 283 16,950 17,000 430 238 284 17,000 17,000 17,050 432 238 286 17,050 17,100 435 239 288 17,100 17,150 438 240 289 17,150 17,200 441 240 291 17,200 17,250 443 241 292 17,250 17,300 446 242 294 17,300 17,350 449 243 296 17,350 17,400 452 243 297 17,400 17,450 454 244 299 17,450 17,500 457 245 300 17,500 17,550 460 245 302 17,550 17,600 463 246 304 17,600 17,650 465 247 305 17,650 17,700 468 247 307 17,700 17,750 471 248 308 17,750 17,800 474 249 310 17,800 17,850 476 250 312 17,850 17,900 479 250 313 17,900 17,950 482 251 315 17,950 18,000 485 252 316 18,000 18,000 18,050 487 252 318 18,050 18,100 490 253 320 18,100 18,150 493 254 321 18,150 18,200 496 254 323 18,200 18,250 498 255 324 18,250 18,300 501 256 326 18,300 18,350 504 257 328 18,350 18,400 507 257 329 18,400 18,450 509 258 331 18,450 18,500 512 259 332 18,500 18,550 515 259 334 18,550 18,600 518 260 336 18,600 18,650 520 261 337 18,650 18,700 523 261 339 18,700 18,750 526 262 340 18,750 18,800 529 263 342 18,800 18,850 531 264 344 18,850 18,900 534 264 345 18,900 18,950 537 265 347 18,950 19,000 540 266 348 19,000 19,000 19,050 542 266 350 19,050 19,100 545 267 352 19,100 19,150 548 268 353 19,150 19,200 551 268 355 19,200 19,250 554 270 356 19,250 19,300 557 271 358 19,300 19,350 560 273 360 19,350 19,400 563 275 361 19,400 19,450 566 276 363 19,450 19,500 570 278 364 19,500 19,550 573 279 366 19,550 19,600 576 281 368 19,600 19,650 579 283 369 19,650 19,700 582 284 371 19,700 19,750 586 286 372 19,750 19,800 589 287 374 19,800 19,850 592 289 376 19,850 19,900 595 291 377 19,900 19,950 598 292 379 19,950 20,000 602 294 380 20,000 20,000 20,050 605 295 382 20,050 20,100 608 297 384 20,100 20,150 611 299 385 20,150 20,200 614 300 387 20,200 20,250 618 302 388 20,250 20,300 621 303 390 20,300 20,350 624 305 392 20,350 20,400 627 307 393 20,400 20,450 630 308 395 20,450 20,500 634 310 396 20,500 20,550 637 311 398 20,550 20,600 640 313 400 20,600 20,650 643 315 401 20,650 20,700 646 316 403 20,700 20,750 650 318 404 20,750 20,800 653 319 406 20,800 20,850 656 321 408 20,850 20,900 659 323 409 20,900 20,950 662 324 411 20,950 21,000 666 326 412 21,000 21,000 21,050 669 327 414 21,050 21,100 672 329 416 21,100 21,150 675 331 417 21,150 21,200 678 332 419 21,200 21,250 682 334 420 21,250 21,300 685 335 422 21,300 21,350 688 337 424 21,350 21,400 691 339 425 21,400 21,450 694 340 427 21,450 21,500 698 342 428 21,500 21,550 701 343 430 21,550 21,600 704 345 432 21,600 21,650 707 347 433 21,650 21,700 710 348 436 21,700 21,750 714 350 439 21,750 21,800 717 351 442 21,800 21,850 720 353 444 21,850 21,900 723 355 447 21,900 21,950 726 356 450 21,950 22,000 730 358 453 22,000 22,000 22,050 733 359 455 22,050 22,100 736 361 458 22,100 22,150 739 363 461 22,150 22,200 742 364 464 22,200 22,250 746 366 466 22,250 22,300 749 367 469 22,300 22,350 752 369 472 22,350 22,400 755 371 475 22,400 22,450 758 372 477 22,450 22,500 762 374 480 22,500 22,550 765 375 483 22,550 22,600 768 377 486 22,600 22,650 771 379 488 22,650 22,700 774 380 491 22,700 22,750 778 382 494 22,750 22,800 781 383 497 22,800 22,850 784 385 499 22,850 22,900 787 387 502 22,900 22,950 790 388 505 22,950 23,000 794 390 508 23,000 23,000 23,050 797 391 510 23,050 23,100 800 393 513 23,100 23,150 803 395 516 23,150 23,200 806 396 519 23,200 23,250 810 398 521 23,250 23,300 813 399 524 23,300 23,350 816 401 527 23,350 23,400 819 403 530 23,400 23,450 822 404 532 23,450 23,500 826 406 535 23,500 23,550 829 407 538 23,550 23,600 832 409 541 23,600 23,650 835 411 543 23,650 23,700 838 412 546 23,700 23,750 842 414 549 23,750 23,800 845 415 552 23,800 23,850 848 417 554 23,850 23,900 851 419 557 23,900 23,950 854 420 560 23,950 24,000 858 422 563 24,000 24,000 24,050 861 423 565 24,050 24,100 864 425 568 24,100 24,150 868 427 571 24,150 24,200 871 428 574 24,200 24,250 874 430 576 24,250 24,300 878 431 579 24,300 24,350 881 433 582 24,350 24,400 885 435 585 24,400 24,450 888 436 587 24,450 24,500 891 438 590 24,500 24,550 895 439 593 24,550 24,600 898 441 596 24,600 24,650 902 443 598 24,650 24,700 905 444 601 24,700 24,750 908 446 604 24,750 24,800 912 447 607 24,800 24,850 915 449 609 24,850 24,900 919 451 612 24,900 24,950 922 452 615 24,950 25,000 925 454 618

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 39 25,000 25,000 25,050 929 455 620 25,050 25,100 932 457 623 25,100 25,150 936 459 626 25,150 25,200 939 460 629 25,200 25,250 942 462 631 25,250 25,300 946 463 634 25,300 25,350 949 465 637 25,350 25,400 953 467 640 25,400 25,450 956 468 642 25,450 25,500 959 470 645 25,500 25,550 963 471 648 25,550 25,600 966 473 651 25,600 25,650 970 475 653 25,650 25,700 973 476 656 25,700 25,750 976 478 659 25,750 25,800 980 479 662 25,800 25,850 983 481 664 25,850 25,900 987 483 667 25,900 25,950 990 484 670 25,950 26,000 993 486 673 26,000 26,000 26,050 997 487 675 26,050 26,100 1,000 489 678 26,100 26,150 1,004 491 681 26,150 26,200 1,007 492 684 26,200 26,250 1,010 494 686 26,250 26,300 1,014 495 689 26,300 26,350 1,017 497 692 26,350 26,400 1,021 499 695 26,400 26,450 1,024 500 697 26,450 26,500 1,027 502 700 26,500 26,550 1,031 503 703 26,550 26,600 1,034 505 706 26,600 26,650 1,038 507 708 26,650 26,700 1,041 508 711 26,700 26,750 1,044 510 714 26,750 26,800 1,048 511 717 26,800 26,850 1,051 513 719 26,850 26,900 1,055 515 722 26,900 26,950 1,058 516 725 26,950 27,000 1,061 518 728 27,000 27,000 27,050 1,065 519 730 27,050 27,100 1,068 521 733 27,100 27,150 1,072 523 736 27,150 27,200 1,075 524 739 27,200 27,250 1,078 526 741 27,250 27,300 1,082 527 744 27,300 27,350 1,085 529 747 27,350 27,400 1,089 531 750 27,400 27,450 1,092 532 752 27,450 27,500 1,095 534 755 27,500 27,550 1,099 535 758 27,550 27,600 1,102 537 761 27,600 27,650 1,106 539 763 27,650 27,700 1,109 540 766 27,700 27,750 1,112 542 769 27,750 27,800 1,116 543 772 27,800 27,850 1,119 545 774 27,850 27,900 1,123 547 777 27,900 27,950 1,126 548 780 27,950 28,000 1,129 550 783 28,000 28,000 28,050 1,133 551 785 28,050 28,100 1,136 553 788 28,100 28,150 1,140 555 791 28,150 28,200 1,143 556 794 28,200 28,250 1,146 558 796 28,250 28,300 1,150 559 799 28,300 28,350 1,153 561 802 28,350 28,400 1,157 563 805 28,400 28,450 1,160 564 807 28,450 28,500 1,163 566 810 28,500 28,550 1,167 567 813 28,550 28,600 1,170 569 816 28,600 28,650 1,174 571 818 28,650 28,700 1,177 572 821 28,700 28,750 1,180 574 824 28,750 28,800 1,184 575 827 28,800 28,850 1,187 577 830 28,850 28,900 1,191 580 833 28,900 28,950 1,194 583 836 28,950 29,000 1,197 586 839 29,000 29,000 29,050 1,201 588 842 29,050 29,100 1,204 591 846 29,100 29,150 1,208 594 849 29,150 29,200 1,211 597 852 29,200 29,250 1,214 599 855 29,250 29,300 1,218 602 858 29,300 29,350 1,221 605 862 29,350 29,400 1,225 608 865 29,400 29,450 1,228 610 868 29,450 29,500 1,231 613 871 29,500 29,550 1,235 616 874 29,550 29,600 1,238 619 878 29,600 29,650 1,242 621 881 29,650 29,700 1,245 624 884 29,700 29,750 1,248 627 887 29,750 29,800 1,252 630 890 29,800 29,850 1,255 632 894 29,850 29,900 1,259 635 897 29,900 29,950 1,262 638 900 29,950 30,000 1,265 641 903 30,000 30,000 30,050 1,269 643 906 30,050 30,100 1,272 646 910 30,100 30,150 1,276 649 913 30,150 30,200 1,279 652 916 30,200 30,250 1,282 654 919 30,250 30,300 1,286 657 922 30,300 30,350 1,289 660 926 30,350 30,400 1,293 663 929 30,400 30,450 1,296 665 932 30,450 30,500 1,299 668 935 30,500 30,550 1,303 671 938 30,550 30,600 1,306 674 942 30,600 30,650 1,310 676 945 30,650 30,700 1,313 679 948 30,700 30,750 1,316 682 951 30,750 30,800 1,320 685 954 30,800 30,850 1,323 687 958 30,850 30,900 1,327 690 961 30,900 30,950 1,330 693 964 30,950 31,000 1,333 696 967 31,000 31,000 31,050 1,337 698 970 31,050 31,100 1,340 701 974 31,100 31,150 1,344 704 977 31,150 31,200 1,347 707 980 31,200 31,250 1,350 709 983 31,250 31,300 1,354 712 986 31,300 31,350 1,357 715 990 31,350 31,400 1,361 718 993 31,400 31,450 1,364 720 996 31,450 31,500 1,367 723 999 31,500 31,550 1,371 726 1,002 31,550 31,600 1,374 729 1,006 31,600 31,650 1,378 731 1,009 31,650 31,700 1,381 734 1,012 31,700 31,750 1,384 737 1,015 31,750 31,800 1,388 740 1,018 31,800 31,850 1,391 742 1,022 31,850 31,900 1,395 745 1,025 31,900 31,950 1,398 748 1,028 31,950 32,000 1,401 751 1,031 32,000 32,000 32,050 1,405 753 1,034 32,050 32,100 1,408 756 1,038 32,100 32,150 1,412 759 1,041 32,150 32,200 1,415 762 1,044 32,200 32,250 1,418 764 1,047 32,250 32,300 1,422 767 1,050 32,300 32,350 1,425 770 1,054 32,350 32,400 1,429 773 1,057 32,400 32,450 1,432 775 1,060 32,450 32,500 1,435 778 1,063 32,500 32,550 1,439 781 1,066 32,550 32,600 1,442 784 1,070 32,600 32,650 1,446 786 1,073 32,650 32,700 1,449 789 1,076 32,700 32,750 1,452 792 1,079 32,750 32,800 1,456 795 1,082 32,800 32,850 1,459 797 1,086 32,850 32,900 1,463 800 1,089 32,900 32,950 1,466 803 1,092 32,950 33,000 1,469 806 1,095 33,000 33,000 33,050 1,473 808 1,098 33,050 33,100 1,476 811 1,102 33,100 33,150 1,480 814 1,105 33,150 33,200 1,483 817 1,108 33,200 33,250 1,486 819 1,111 33,250 33,300 1,490 822 1,114 33,300 33,350 1,493 825 1,118 33,350 33,400 1,497 828 1,121 33,400 33,450 1,500 830 1,124 33,450 33,500 1,503 833 1,127 33,500 33,550 1,507 836 1,130 33,550 33,600 1,510 839 1,134 33,600 33,650 1,514 841 1,137 33,650 33,700 1,517 844 1,140 33,700 33,750 1,520 847 1,143 33,750 33,800 1,524 850 1,146 33,800 33,850 1,527 852 1,150 33,850 33,900 1,531 855 1,153 33,900 33,950 1,534 858 1,156 33,950 34,000 1,537 861 1,159

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 40 34,000 34,000 34,050 1,541 863 1,162 34,050 34,100 1,544 866 1,166 34,100 34,150 1,548 869 1,169 34,150 34,200 1,551 872 1,172 34,200 34,250 1,554 874 1,175 34,250 34,300 1,558 877 1,178 34,300 34,350 1,561 880 1,182 34,350 34,400 1,565 883 1,185 34,400 34,450 1,568 885 1,188 34,450 34,500 1,571 888 1,191 34,500 34,550 1,575 891 1,194 34,550 34,600 1,578 894 1,198 34,600 34,650 1,582 896 1,201 34,650 34,700 1,585 899 1,204 34,700 34,750 1,588 902 1,207 34,750 34,800 1,592 905 1,210 34,800 34,850 1,595 907 1,214 34,850 34,900 1,599 910 1,217 34,900 34,950 1,602 913 1,220 34,950 35,000 1,605 916 1,223 35,000 35,000 35,050 1,609 918 1,226 35,050 35,100 1,612 921 1,230 35,100 35,150 1,616 924 1,233 35,150 35,200 1,619 927 1,236 35,200 35,250 1,622 929 1,239 35,250 35,300 1,626 932 1,242 35,300 35,350 1,629 935 1,246 35,350 35,400 1,633 938 1,249 35,400 35,450 1,636 940 1,252 35,450 35,500 1,639 943 1,255 35,500 35,550 1,643 946 1,258 35,550 35,600 1,646 949 1,262 35,600 35,650 1,650 951 1,265 35,650 35,700 1,653 954 1,268 35,700 35,750 1,656 957 1,271 35,750 35,800 1,660 960 1,274 35,800 35,850 1,663 962 1,278 35,850 35,900 1,667 965 1,281 35,900 35,950 1,670 968 1,284 35,950 36,000 1,673 971 1,287 36,000 36,000 36,050 1,677 973 1,291 36,050 36,100 1,680 976 1,294 36,100 36,150 1,684 979 1,298 36,150 36,200 1,688 982 1,301 36,200 36,250 1,691 984 1,304 36,250 36,300 1,695 987 1,308 36,300 36,350 1,698 990 1,311 36,350 36,400 1,702 993 1,315 36,400 36,450 1,706 995 1,318 36,450 36,500 1,709 998 1,321 36,500 36,550 1,713 1,001 1,325 36,550 36,600 1,716 1,004 1,328 36,600 36,650 1,720 1,006 1,332 36,650 36,700 1,724 1,009 1,335 36,700 36,750 1,727 1,012 1,338 36,750 36,800 1,731 1,015 1,342 36,800 36,850 1,734 1,017 1,345 36,850 36,900 1,738 1,020 1,349 36,900 36,950 1,742 1,023 1,352 36,950 37,000 1,745 1,026 1,355 37,000 37,000 37,050 1,749 1,028 1,359 37,050 37,100 1,752 1,031 1,362 37,100 37,150 1,756 1,034 1,366 37,150 37,200 1,760 1,037 1,369 37,200 37,250 1,763 1,039 1,372 37,250 37,300 1,767 1,042 1,376 37,300 37,350 1,770 1,045 1,379 37,350 37,400 1,774 1,048 1,383 37,400 37,450 1,778 1,050 1,386 37,450 37,500 1,781 1,053 1,389 37,500 37,550 1,785 1,056 1,393 37,550 37,600 1,788 1,059 1,396 37,600 37,650 1,792 1,061 1,400 37,650 37,700 1,796 1,064 1,403 37,700 37,750 1,799 1,067 1,406 37,750 37,800 1,803 1,070 1,410 37,800 37,850 1,806 1,072 1,413 37,850 37,900 1,810 1,075 1,417 37,900 37,950 1,814 1,078 1,420 37,950 38,000 1,817 1,081 1,423 38,000 38,000 38,050 1,821 1,083 1,427 38,050 38,100 1,824 1,086 1,430 38,100 38,150 1,828 1,089 1,434 38,150 38,200 1,832 1,092 1,437 38,200 38,250 1,835 1,094 1,440 38,250 38,300 1,839 1,097 1,444 38,300 38,350 1,842 1,100 1,447 38,350 38,400 1,846 1,103 1,451 38,400 38,450 1,850 1,106 1,454 38,450 38,500 1,853 1,109 1,457 38,500 38,550 1,857 1,112 1,461 38,550 38,600 1,860 1,115 1,464 38,600 38,650 1,864 1,118 1,468 38,650 38,700 1,868 1,122 1,471 38,700 38,750 1,871 1,125 1,474 38,750 38,800 1,875 1,128 1,478 38,800 38,850 1,878 1,131 1,481 38,850 38,900 1,882 1,134 1,485 38,900 38,950 1,886 1,138 1,488 38,950 39,000 1,889 1,141 1,491 39,000 39,000 39,050 1,893 1,144 1,495 39,050 39,100 1,896 1,147 1,498 39,100 39,150 1,900 1,150 1,502 39,150 39,200 1,904 1,154 1,505 39,200 39,250 1,907 1,157 1,508 39,250 39,300 1,911 1,160 1,512 39,300 39,350 1,914 1,163 1,515 39,350 39,400 1,918 1,166 1,519 39,400 39,450 1,922 1,170 1,522 39,450 39,500 1,925 1,173 1,525 39,500 39,550 1,929 1,176 1,529 39,550 39,600 1,932 1,179 1,532 39,600 39,650 1,936 1,182 1,536 39,650 39,700 1,940 1,186 1,539 39,700 39,750 1,943 1,189 1,542 39,750 39,800 1,947 1,192 1,546 39,800 39,850 1,950 1,195 1,549 39,850 39,900 1,954 1,198 1,553 39,900 39,950 1,958 1,202 1,556 39,950 40,000 1,961 1,205 1,559 40,000 40,000 40,050 1,965 1,208 1,563 40,050 40,100 1,968 1,211 1,566 40,100 40,150 1,972 1,214 1,570 40,150 40,200 1,976 1,218 1,573 40,200 40,250 1,979 1,221 1,576 40,250 40,300 1,983 1,224 1,580 40,300 40,350 1,986 1,227 1,583 40,350 40,400 1,990 1,230 1,587 40,400 40,450 1,994 1,234 1,590 40,450 40,500 1,997 1,237 1,593 40,500 40,550 2,001 1,240 1,597 40,550 40,600 2,004 1,243 1,600 40,600 40,650 2,008 1,246 1,604 40,650 40,700 2,012 1,250 1,607 40,700 40,750 2,015 1,253 1,610 40,750 40,800 2,019 1,256 1,614 40,800 40,850 2,022 1,259 1,617 40,850 40,900 2,026 1,262 1,621 40,900 40,950 2,030 1,266 1,624 40,950 41,000 2,033 1,269 1,627 41,000 41,000 41,050 2,037 1,272 1,631 41,050 41,100 2,040 1,275 1,634 41,100 41,150 2,044 1,278 1,638 41,150 41,200 2,048 1,282 1,641 41,200 41,250 2,051 1,285 1,644 41,250 41,300 2,055 1,288 1,648 41,300 41,350 2,058 1,291 1,651 41,350 41,400 2,062 1,294 1,655 41,400 41,450 2,066 1,298 1,658 41,450 41,500 2,069 1,301 1,661 41,500 41,550 2,073 1,304 1,665 41,550 41,600 2,076 1,307 1,668 41,600 41,650 2,080 1,310 1,672 41,650 41,700 2,084 1,314 1,675 41,700 41,750 2,087 1,317 1,678 41,750 41,800 2,091 1,320 1,682 41,800 41,850 2,094 1,323 1,685 41,850 41,900 2,098 1,326 1,689 41,900 41,950 2,102 1,330 1,692 41,950 42,000 2,105 1,333 1,695 42,000 42,000 42,050 2,109 1,336 1,699 42,050 42,100 2,112 1,339 1,702 42,100 42,150 2,116 1,342 1,706 42,150 42,200 2,120 1,346 1,709 42,200 42,250 2,123 1,349 1,712 42,250 42,300 2,127 1,352 1,716 42,300 42,350 2,130 1,355 1,719 42,350 42,400 2,134 1,358 1,723 42,400 42,450 2,138 1,362 1,726 42,450 42,500 2,141 1,365 1,729 42,500 42,550 2,145 1,368 1,733 42,550 42,600 2,148 1,371 1,736 42,600 42,650 2,152 1,374 1,740 42,650 42,700 2,156 1,378 1,743 42,700 42,750 2,159 1,381 1,746 42,750 42,800 2,163 1,384 1,750 42,800 42,850 2,166 1,387 1,753 42,850 42,900 2,170 1,390 1,757 42,900 42,950 2,174 1,394 1,760 42,950 43,000 2,177 1,397 1,763

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 41 43,000 43,000 43,050 2,181 1,400 1,767 43,050 43,100 2,184 1,403 1,770 43,100 43,150 2,188 1,406 1,774 43,150 43,200 2,192 1,410 1,777 43,200 43,250 2,195 1,413 1,780 43,250 43,300 2,199 1,416 1,784 43,300 43,350 2,202 1,419 1,787 43,350 43,400 2,206 1,422 1,791 43,400 43,450 2,210 1,426 1,794 43,450 43,500 2,213 1,429 1,797 43,500 43,550 2,217 1,432 1,801 43,550 43,600 2,220 1,435 1,804 43,600 43,650 2,224 1,438 1,808 43,650 43,700 2,228 1,442 1,811 43,700 43,750 2,231 1,445 1,814 43,750 43,800 2,235 1,448 1,818 43,800 43,850 2,238 1,451 1,821 43,850 43,900 2,242 1,454 1,825 43,900 43,950 2,246 1,458 1,828 43,950 44,000 2,249 1,461 1,831 44,000 44,000 44,050 2,253 1,464 1,835 44,050 44,100 2,256 1,467 1,838 44,100 44,150 2,260 1,470 1,842 44,150 44,200 2,264 1,474 1,845 44,200 44,250 2,267 1,477 1,848 44,250 44,300 2,271 1,480 1,852 44,300 44,350 2,274 1,483 1,855 44,350 44,400 2,278 1,486 1,859 44,400 44,450 2,282 1,490 1,862 44,450 44,500 2,285 1,493 1,865 44,500 44,550 2,289 1,496 1,869 44,550 44,600 2,292 1,499 1,872 44,600 44,650 2,296 1,502 1,876 44,650 44,700 2,300 1,506 1,879 44,700 44,750 2,303 1,509 1,882 44,750 44,800 2,307 1,512 1,886 44,800 44,850 2,310 1,515 1,889 44,850 44,900 2,314 1,518 1,893 44,900 44,950 2,318 1,522 1,896 44,950 45,000 2,321 1,525 1,899 45,000 45,000 45,050 2,325 1,528 1,903 45,050 45,100 2,328 1,531 1,906 45,100 45,150 2,332 1,534 1,910 45,150 45,200 2,336 1,538 1,913 45,200 45,250 2,339 1,541 1,916 45,250 45,300 2,343 1,544 1,920 45,300 45,350 2,346 1,547 1,923 45,350 45,400 2,350 1,550 1,927 45,400 45,450 2,354 1,554 1,930 45,450 45,500 2,357 1,557 1,933 45,500 45,550 2,361 1,560 1,937 45,550 45,600 2,364 1,563 1,940 45,600 45,650 2,368 1,566 1,944 45,650 45,700 2,372 1,570 1,947 45,700 45,750 2,375 1,573 1,950 45,750 45,800 2,379 1,576 1,954 45,800 45,850 2,382 1,579 1,957 45,850 45,900 2,386 1,582 1,961 45,900 45,950 2,390 1,586 1,964 45,950 46,000 2,393 1,589 1,967 46,000 46,000 46,050 2,397 1,592 1,971 46,050 46,100 2,400 1,595 1,974 46,100 46,150 2,404 1,598 1,978 46,150 46,200 2,408 1,602 1,981 46,200 46,250 2,411 1,605 1,984 46,250 46,300 2,415 1,608 1,988 46,300 46,350 2,418 1,611 1,991 46,350 46,400 2,422 1,614 1,995 46,400 46,450 2,426 1,618 1,998 46,450 46,500 2,429 1,621 2,001 46,500 46,550 2,433 1,624 2,005 46,550 46,600 2,436 1,627 2,008 46,600 46,650 2,440 1,630 2,012 46,650 46,700 2,444 1,634 2,015 46,700 46,750 2,447 1,637 2,018 46,750 46,800 2,451 1,640 2,022 46,800 46,850 2,454 1,643 2,025 46,850 46,900 2,458 1,646 2,029 46,900 46,950 2,462 1,650 2,032 46,950 47,000 2,465 1,653 2,035 47,000 47,000 47,050 2,469 1,656 2,039 47,050 47,100 2,472 1,659 2,042 47,100 47,150 2,476 1,662 2,046 47,150 47,200 2,480 1,666 2,049 47,200 47,250 2,483 1,669 2,052 47,250 47,300 2,487 1,672 2,056 47,300 47,350 2,490 1,675 2,059 47,350 47,400 2,494 1,678 2,063 47,400 47,450 2,498 1,682 2,066 47,450 47,500 2,501 1,685 2,069 47,500 47,550 2,505 1,688 2,073 47,550 47,600 2,508 1,691 2,076 47,600 47,650 2,512 1,694 2,080 47,650 47,700 2,516 1,698 2,083 47,700 47,750 2,519 1,701 2,086 47,750 47,800 2,523 1,704 2,090 47,800 47,850 2,526 1,707 2,093 47,850 47,900 2,530 1,710 2,097 47,900 47,950 2,534 1,714 2,100 47,950 48,000 2,537 1,717 2,103 48,000 48,000 48,050 2,541 1,720 2,107 48,050 48,100 2,545 1,723 2,110 48,100 48,150 2,549 1,727 2,114 48,150 48,200 2,552 1,730 2,117 48,200 48,250 2,556 1,733 2,120 48,250 48,300 2,560 1,737 2,124 48,300 48,350 2,564 1,740 2,127 48,350 48,400 2,568 1,744 2,131 48,400 48,450 2,571 1,747 2,134 48,450 48,500 2,575 1,750 2,137 48,500 48,550 2,579 1,754 2,141 48,550 48,600 2,583 1,757 2,144 48,600 48,650 2,587 1,761 2,148 48,650 48,700 2,590 1,764 2,151 48,700 48,750 2,594 1,767 2,154 48,750 48,800 2,598 1,771 2,158 48,800 48,850 2,602 1,774 2,161 48,850 48,900 2,606 1,778 2,165 48,900 48,950 2,609 1,781 2,168 48,950 49,000 2,613 1,784 2,171 49,000 49,000 49,050 2,617 1,788 2,175 49,050 49,100 2,621 1,791 2,178 49,100 49,150 2,625 1,795 2,182 49,150 49,200 2,628 1,798 2,185 49,200 49,250 2,632 1,801 2,188 49,250 49,300 2,636 1,805 2,192 49,300 49,350 2,640 1,808 2,195 49,350 49,400 2,644 1,812 2,199 49,400 49,450 2,647 1,815 2,202 49,450 49,500 2,651 1,818 2,205 49,500 49,550 2,655 1,822 2,209 49,550 49,600 2,659 1,825 2,212 49,600 49,650 2,663 1,829 2,216 49,650 49,700 2,666 1,832 2,219 49,700 49,750 2,670 1,835 2,222 49,750 49,800 2,674 1,839 2,226 49,800 49,850 2,678 1,842 2,229 49,850 49,900 2,682 1,846 2,233 49,900 49,950 2,685 1,849 2,236 49,950 50,000 2,689 1,852 2,239 50,000 50,000 50,050 2,693 1,856 2,243 50,050 50,100 2,697 1,859 2,246 50,100 50,150 2,701 1,863 2,250 50,150 50,200 2,704 1,866 2,253 50,200 50,250 2,708 1,869 2,256 50,250 50,300 2,712 1,873 2,260 50,300 50,350 2,716 1,876 2,263 50,350 50,400 2,720 1,880 2,267 50,400 50,450 2,723 1,883 2,270 50,450 50,500 2,727 1,886 2,273 50,500 50,550 2,731 1,890 2,277 50,550 50,600 2,735 1,893 2,280 50,600 50,650 2,739 1,897 2,284 50,650 50,700 2,742 1,900 2,287 50,700 50,750 2,746 1,903 2,290 50,750 50,800 2,750 1,907 2,294 50,800 50,850 2,754 1,910 2,297 50,850 50,900 2,758 1,914 2,301 50,900 50,950 2,761 1,917 2,304 50,950 51,000 2,765 1,920 2,307 51,000 51,000 51,050 2,769 1,924 2,311 51,050 51,100 2,773 1,927 2,314 51,100 51,150 2,777 1,931 2,318 51,150 51,200 2,780 1,934 2,321 51,200 51,250 2,784 1,937 2,324 51,250 51,300 2,788 1,941 2,328 51,300 51,350 2,792 1,944 2,331 51,350 51,400 2,796 1,948 2,335 51,400 51,450 2,799 1,951 2,338 51,450 51,500 2,803 1,954 2,341 51,500 51,550 2,807 1,958 2,345 51,550 51,600 2,811 1,961 2,348 51,600 51,650 2,815 1,965 2,352 51,650 51,700 2,818 1,968 2,355 51,700 51,750 2,822 1,971 2,358 51,750 51,800 2,826 1,975 2,362 51,800 51,850 2,830 1,978 2,365 51,850 51,900 2,834 1,982 2,369 51,900 51,950 2,837 1,985 2,372 51,950 52,000 2,841 1,988 2,375

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 42 52,000 52,000 52,050 2,845 1,992 2,379 52,050 52,100 2,849 1,995 2,382 52,100 52,150 2,853 1,999 2,386 52,150 52,200 2,856 2,002 2,389 52,200 52,250 2,860 2,005 2,392 52,250 52,300 2,864 2,009 2,396 52,300 52,350 2,868 2,012 2,399 52,350 52,400 2,872 2,016 2,403 52,400 52,450 2,875 2,019 2,406 52,450 52,500 2,879 2,022 2,409 52,500 52,550 2,883 2,026 2,413 52,550 52,600 2,887 2,029 2,416 52,600 52,650 2,891 2,033 2,420 52,650 52,700 2,894 2,036 2,423 52,700 52,750 2,898 2,039 2,426 52,750 52,800 2,902 2,043 2,430 52,800 52,850 2,906 2,046 2,433 52,850 52,900 2,910 2,050 2,437 52,900 52,950 2,913 2,053 2,440 52,950 53,000 2,917 2,056 2,443 53,000 53,000 53,050 2,921 2,060 2,447 53,050 53,100 2,925 2,063 2,450 53,100 53,150 2,929 2,067 2,454 53,150 53,200 2,932 2,070 2,457 53,200 53,250 2,936 2,073 2,460 53,250 53,300 2,940 2,077 2,464 53,300 53,350 2,944 2,080 2,467 53,350 53,400 2,948 2,084 2,471 53,400 53,450 2,951 2,087 2,474 53,450 53,500 2,955 2,090 2,477 53,500 53,550 2,959 2,094 2,481 53,550 53,600 2,963 2,097 2,484 53,600 53,650 2,967 2,101 2,488 53,650 53,700 2,970 2,104 2,491 53,700 53,750 2,974 2,107 2,494 53,750 53,800 2,978 2,111 2,498 53,800 53,850 2,982 2,114 2,501 53,850 53,900 2,986 2,118 2,505 53,900 53,950 2,989 2,121 2,508 53,950 54,000 2,993 2,124 2,511 54,000 54,000 54,050 2,997 2,128 2,515 54,050 54,100 3,001 2,131 2,518 54,100 54,150 3,005 2,135 2,522 54,150 54,200 3,008 2,138 2,526 54,200 54,250 3,012 2,141 2,529 54,250 54,300 3,016 2,145 2,533 54,300 54,350 3,020 2,148 2,536 54,350 54,400 3,024 2,152 2,540 54,400 54,450 3,027 2,155 2,544 54,450 54,500 3,031 2,158 2,547 54,500 54,550 3,035 2,162 2,551 54,550 54,600 3,039 2,165 2,554 54,600 54,650 3,043 2,169 2,558 54,650 54,700 3,046 2,172 2,562 54,700 54,750 3,050 2,175 2,565 54,750 54,800 3,054 2,179 2,569 54,800 54,850 3,058 2,182 2,572 54,850 54,900 3,062 2,186 2,576 54,900 54,950 3,065 2,189 2,580 54,950 55,000 3,069 2,192 2,583 55,000 55,000 55,050 3,073 2,196 2,587 55,050 55,100 3,077 2,199 2,590 55,100 55,150 3,081 2,203 2,594 55,150 55,200 3,084 2,206 2,598 55,200 55,250 3,088 2,209 2,601 55,250 55,300 3,092 2,213 2,605 55,300 55,350 3,096 2,216 2,608 55,350 55,400 3,100 2,220 2,612 55,400 55,450 3,103 2,223 2,616 55,450 55,500 3,107 2,226 2,619 55,500 55,550 3,111 2,230 2,623 55,550 55,600 3,115 2,233 2,626 55,600 55,650 3,119 2,237 2,630 55,650 55,700 3,122 2,240 2,634 55,700 55,750 3,126 2,243 2,637 55,750 55,800 3,130 2,247 2,641 55,800 55,850 3,134 2,250 2,644 55,850 55,900 3,138 2,254 2,648 55,900 55,950 3,141 2,257 2,652 55,950 56,000 3,145 2,260 2,655 56,000 56,000 56,050 3,149 2,264 2,659 56,050 56,100 3,153 2,267 2,662 56,100 56,150 3,157 2,271 2,666 56,150 56,200 3,160 2,274 2,670 56,200 56,250 3,164 2,277 2,673 56,250 56,300 3,168 2,281 2,677 56,300 56,350 3,172 2,284 2,680 56,350 56,400 3,176 2,288 2,684 56,400 56,450 3,179 2,291 2,688 56,450 56,500 3,183 2,294 2,691 56,500 56,550 3,187 2,298 2,695 56,550 56,600 3,191 2,301 2,698 56,600 56,650 3,195 2,305 2,702 56,650 56,700 3,198 2,308 2,706 56,700 56,750 3,202 2,311 2,709 56,750 56,800 3,206 2,315 2,713 56,800 56,850 3,210 2,318 2,716 56,850 56,900 3,214 2,322 2,720 56,900 56,950 3,217 2,325 2,724 56,950 57,000 3,221 2,328 2,727 57,000 57,000 57,050 3,225 2,332 2,731 57,050 57,100 3,229 2,335 2,734 57,100 57,150 3,233 2,339 2,738 57,150 57,200 3,236 2,342 2,742 57,200 57,250 3,240 2,345 2,745 57,250 57,300 3,244 2,349 2,749 57,300 57,350 3,248 2,352 2,752 57,350 57,400 3,252 2,356 2,756 57,400 57,450 3,255 2,359 2,760 57,450 57,500 3,259 2,362 2,763 57,500 57,550 3,263 2,366 2,767 57,550 57,600 3,267 2,369 2,770 57,600 57,650 3,271 2,373 2,774 57,650 57,700 3,274 2,376 2,778 57,700 57,750 3,278 2,379 2,781 57,750 57,800 3,282 2,383 2,785 57,800 57,850 3,286 2,386 2,788 57,850 57,900 3,290 2,390 2,792 57,900 57,950 3,293 2,393 2,796 57,950 58,000 3,297 2,396 2,799 58,000 58,000 58,050 3,301 2,400 2,803 58,050 58,100 3,305 2,403 2,806 58,100 58,150 3,309 2,407 2,810 58,150 58,200 3,312 2,410 2,814 58,200 58,250 3,316 2,413 2,817 58,250 58,300 3,320 2,417 2,821 58,300 58,350 3,324 2,420 2,824 58,350 58,400 3,328 2,424 2,828 58,400 58,450 3,331 2,427 2,832 58,450 58,500 3,335 2,430 2,835 58,500 58,550 3,339 2,434 2,839 58,550 58,600 3,343 2,437 2,842 58,600 58,650 3,347 2,441 2,846 58,650 58,700 3,350 2,444 2,850 58,700 58,750 3,354 2,447 2,853 58,750 58,800 3,358 2,451 2,857 58,800 58,850 3,362 2,454 2,860 58,850 58,900 3,366 2,458 2,864 58,900 58,950 3,369 2,461 2,868 58,950 59,000 3,373 2,464 2,871 59,000 59,000 59,050 3,377 2,468 2,875 59,050 59,100 3,381 2,471 2,878 59,100 59,150 3,385 2,475 2,882 59,150 59,200 3,388 2,478 2,886 59,200 59,250 3,392 2,481 2,889 59,250 59,300 3,396 2,485 2,893 59,300 59,350 3,400 2,488 2,896 59,350 59,400 3,404 2,492 2,900 59,400 59,450 3,407 2,495 2,904 59,450 59,500 3,411 2,498 2,907 59,500 59,550 3,415 2,502 2,911 59,550 59,600 3,419 2,505 2,914 59,600 59,650 3,423 2,509 2,918 59,650 59,700 3,426 2,512 2,922 59,700 59,750 3,430 2,515 2,925 59,750 59,800 3,434 2,519 2,929 59,800 59,850 3,438 2,522 2,932 59,850 59,900 3,442 2,526 2,936 59,900 59,950 3,445 2,529 2,940 59,950 60,000 3,449 2,532 2,943 60,000 60,000 60,050 3,453 2,536 2,947 60,050 60,100 3,457 2,539 2,950 60,100 60,150 3,461 2,543 2,954 60,150 60,200 3,464 2,546 2,958 60,200 60,250 3,468 2,549 2,961 60,250 60,300 3,472 2,553 2,965 60,300 60,350 3,476 2,556 2,968 60,350 60,400 3,480 2,560 2,972 60,400 60,450 3,483 2,563 2,976 60,450 60,500 3,487 2,566 2,979 60,500 60,550 3,491 2,570 2,983 60,550 60,600 3,495 2,573 2,986 60,600 60,650 3,499 2,577 2,990 60,650 60,700 3,502 2,580 2,994 60,700 60,750 3,506 2,583 2,997 60,750 60,800 3,510 2,587 3,001 60,800 60,850 3,514 2,590 3,004 60,850 60,900 3,518 2,594 3,008 60,900 60,950 3,521 2,597 3,012 60,950 61,000 3,525 2,600 3,015

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 43 61,000 61,000 61,050 3,529 2,604 3,019 61,050 61,100 3,533 2,607 3,022 61,100 61,150 3,537 2,611 3,026 61,150 61,200 3,540 2,614 3,030 61,200 61,250 3,544 2,617 3,033 61,250 61,300 3,548 2,621 3,037 61,300 61,350 3,552 2,624 3,040 61,350 61,400 3,556 2,628 3,044 61,400 61,450 3,559 2,631 3,048 61,450 61,500 3,563 2,634 3,051 61,500 61,550 3,567 2,638 3,055 61,550 61,600 3,571 2,641 3,058 61,600 61,650 3,575 2,645 3,062 61,650 61,700 3,578 2,648 3,066 61,700 61,750 3,582 2,651 3,069 61,750 61,800 3,586 2,655 3,073 61,800 61,850 3,590 2,658 3,076 61,850 61,900 3,594 2,662 3,080 61,900 61,950 3,597 2,665 3,084 61,950 62,000 3,601 2,668 3,087 62,000 62,000 62,050 3,605 2,672 3,091 62,050 62,100 3,609 2,675 3,094 62,100 62,150 3,613 2,679 3,098 62,150 62,200 3,616 2,682 3,102 62,200 62,250 3,620 2,685 3,105 62,250 62,300 3,624 2,689 3,109 62,300 62,350 3,628 2,692 3,112 62,350 62,400 3,632 2,696 3,116 62,400 62,450 3,635 2,699 3,120 62,450 62,500 3,639 2,702 3,123 62,500 62,550 3,643 2,706 3,127 62,550 62,600 3,647 2,709 3,130 62,600 62,650 3,651 2,713 3,134 62,650 62,700 3,654 2,716 3,138 62,700 62,750 3,658 2,719 3,141 62,750 62,800 3,662 2,723 3,145 62,800 62,850 3,666 2,726 3,148 62,850 62,900 3,670 2,730 3,152 62,900 62,950 3,673 2,733 3,156 62,950 63,000 3,677 2,736 3,159 63,000 63,000 63,050 3,681 2,740 3,163 63,050 63,100 3,685 2,743 3,166 63,100 63,150 3,689 2,747 3,170 63,150 63,200 3,692 2,750 3,174 63,200 63,250 3,696 2,753 3,177 63,250 63,300 3,700 2,757 3,181 63,300 63,350 3,704 2,760 3,184 63,350 63,400 3,708 2,764 3,188 63,400 63,450 3,711 2,767 3,192 63,450 63,500 3,715 2,770 3,195 63,500 63,550 3,719 2,774 3,199 63,550 63,600 3,723 2,777 3,202 63,600 63,650 3,727 2,781 3,206 63,650 63,700 3,730 2,784 3,210 63,700 63,750 3,734 2,787 3,213 63,750 63,800 3,738 2,791 3,217 63,800 63,850 3,742 2,794 3,220 63,850 63,900 3,746 2,798 3,224 63,900 63,950 3,749 2,801 3,228 63,950 64,000 3,753 2,804 3,231 64,000 64,000 64,050 3,757 2,808 3,235 64,050 64,100 3,761 2,811 3,238 64,100 64,150 3,765 2,815 3,242 64,150 64,200 3,768 2,818 3,246 64,200 64,250 3,772 2,821 3,249 64,250 64,300 3,776 2,825 3,253 64,300 64,350 3,780 2,828 3,256 64,350 64,400 3,784 2,832 3,260 64,400 64,450 3,787 2,835 3,264 64,450 64,500 3,791 2,838 3,267 64,500 64,550 3,795 2,842 3,271 64,550 64,600 3,799 2,845 3,274 64,600 64,650 3,803 2,849 3,278 64,650 64,700 3,806 2,852 3,282 64,700 64,750 3,810 2,855 3,285 64,750 64,800 3,814 2,859 3,289 64,800 64,850 3,818 2,862 3,292 64,850 64,900 3,822 2,866 3,296 64,900 64,950 3,825 2,869 3,300 64,950 65,000 3,829 2,872 3,303 65,000 65,000 65,050 3,833 2,876 3,307 65,050 65,100 3,837 2,879 3,310 65,100 65,150 3,841 2,883 3,314 65,150 65,200 3,844 2,886 3,318 65,200 65,250 3,848 2,889 3,321 65,250 65,300 3,852 2,893 3,325 65,300 65,350 3,856 2,896 3,328 65,350 65,400 3,860 2,900 3,332 65,400 65,450 3,863 2,903 3,336 65,450 65,500 3,867 2,906 3,339 65,500 65,550 3,871 2,910 3,343 65,550 65,600 3,875 2,913 3,346 65,600 65,650 3,879 2,917 3,350 65,650 65,700 3,882 2,920 3,354 65,700 65,750 3,886 2,923 3,357 65,750 65,800 3,890 2,927 3,361 65,800 65,850 3,894 2,930 3,364 65,850 65,900 3,898 2,934 3,368 65,900 65,950 3,901 2,937 3,372 65,950 66,000 3,905 2,940 3,375 66,000 66,000 66,050 3,909 2,944 3,379 66,050 66,100 3,913 2,947 3,382 66,100 66,150 3,917 2,951 3,386 66,150 66,200 3,920 2,954 3,390 66,200 66,250 3,924 2,957 3,393 66,250 66,300 3,928 2,961 3,397 66,300 66,350 3,932 2,964 3,400 66,350 66,400 3,936 2,968 3,404 66,400 66,450 3,939 2,971 3,408 66,450 66,500 3,943 2,974 3,411 66,500 66,550 3,947 2,978 3,415 66,550 66,600 3,951 2,981 3,418 66,600 66,650 3,955 2,985 3,422 66,650 66,700 3,958 2,988 3,426 66,700 66,750 3,962 2,991 3,429 66,750 66,800 3,966 2,995 3,433 66,800 66,850 3,970 2,998 3,436 66,850 66,900 3,974 3,002 3,440 66,900 66,950 3,977 3,005 3,444 66,950 67,000 3,981 3,008 3,447 67,000 67,000 67,050 3,985 3,012 3,451 67,050 67,100 3,989 3,015 3,454 67,100 67,150 3,993 3,019 3,458 67,150 67,200 3,996 3,022 3,462 67,200 67,250 4,000 3,025 3,465 67,250 67,300 4,004 3,029 3,469 67,300 67,350 4,008 3,032 3,472 67,350 67,400 4,012 3,036 3,476 67,400 67,450 4,015 3,039 3,480 67,450 67,500 4,019 3,042 3,483 67,500 67,550 4,023 3,046 3,487 67,550 67,600 4,027 3,049 3,490 67,600 67,650 4,031 3,053 3,494 67,650 67,700 4,034 3,056 3,498 67,700 67,750 4,038 3,059 3,501 67,750 67,800 4,042 3,063 3,505 67,800 67,850 4,046 3,066 3,508 67,850 67,900 4,050 3,070 3,512 67,900 67,950 4,053 3,073 3,516 67,950 68,000 4,057 3,076 3,519 68,000 68,000 68,050 4,061 3,080 3,523 68,050 68,100 4,065 3,083 3,526 68,100 68,150 4,069 3,087 3,530 68,150 68,200 4,072 3,090 3,534 68,200 68,250 4,076 3,093 3,537 68,250 68,300 4,080 3,097 3,541 68,300 68,350 4,084 3,100 3,544 68,350 68,400 4,088 3,104 3,548 68,400 68,450 4,091 3,107 3,552 68,450 68,500 4,095 3,110 3,555 68,500 68,550 4,099 3,114 3,559 68,550 68,600 4,103 3,117 3,562 68,600 68,650 4,107 3,121 3,566 68,650 68,700 4,110 3,124 3,570 68,700 68,750 4,114 3,127 3,573 68,750 68,800 4,118 3,131 3,577 68,800 68,850 4,122 3,134 3,580 68,850 68,900 4,126 3,138 3,584 68,900 68,950 4,129 3,141 3,588 68,950 69,000 4,133 3,144 3,591 69,000 69,000 69,050 4,137 3,148 3,595 69,050 69,100 4,141 3,151 3,598 69,100 69,150 4,145 3,155 3,602 69,150 69,200 4,148 3,158 3,606 69,200 69,250 4,152 3,161 3,609 69,250 69,300 4,156 3,165 3,613 69,300 69,350 4,160 3,168 3,616 69,350 69,400 4,164 3,172 3,620 69,400 69,450 4,167 3,175 3,624 69,450 69,500 4,171 3,178 3,627 69,500 69,550 4,175 3,182 3,631 69,550 69,600 4,179 3,185 3,634 69,600 69,650 4,183 3,189 3,638 69,650 69,700 4,186 3,192 3,642 69,700 69,750 4,190 3,195 3,645 69,750 69,800 4,194 3,199 3,649 69,800 69,850 4,198 3,202 3,652 69,850 69,900 4,202 3,206 3,656 69,900 69,950 4,205 3,209 3,660 69,950 70,000 4,209 3,212 3,663

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 44 70,000 70,000 70,050 4,213 3,216 3,667 70,050 70,100 4,217 3,219 3,670 70,100 70,150 4,221 3,223 3,674 70,150 70,200 4,224 3,226 3,678 70,200 70,250 4,228 3,229 3,681 70,250 70,300 4,232 3,233 3,685 70,300 70,350 4,236 3,236 3,688 70,350 70,400 4,240 3,240 3,692 70,400 70,450 4,243 3,243 3,696 70,450 70,500 4,247 3,246 3,699 70,500 70,550 4,251 3,250 3,703 70,550 70,600 4,255 3,253 3,706 70,600 70,650 4,259 3,257 3,710 70,650 70,700 4,262 3,260 3,714 70,700 70,750 4,266 3,263 3,717 70,750 70,800 4,270 3,267 3,721 70,800 70,850 4,274 3,270 3,724 70,850 70,900 4,278 3,274 3,728 70,900 70,950 4,281 3,277 3,732 70,950 71,000 4,285 3,280 3,735 71,000 71,000 71,050 4,289 3,284 3,739 71,050 71,100 4,293 3,287 3,742 71,100 71,150 4,297 3,291 3,746 71,150 71,200 4,300 3,294 3,750 71,200 71,250 4,304 3,297 3,753 71,250 71,300 4,308 3,301 3,757 71,300 71,350 4,312 3,304 3,760 71,350 71,400 4,316 3,308 3,764 71,400 71,450 4,319 3,311 3,768 71,450 71,500 4,323 3,314 3,771 71,500 71,550 4,327 3,318 3,775 71,550 71,600 4,331 3,321 3,778 71,600 71,650 4,335 3,325 3,782 71,650 71,700 4,338 3,328 3,786 71,700 71,750 4,342 3,331 3,789 71,750 71,800 4,346 3,335 3,793 71,800 71,850 4,350 3,338 3,796 71,850 71,900 4,354 3,342 3,800 71,900 71,950 4,357 3,345 3,804 71,950 72,000 4,361 3,348 3,807 72,000 72,000 72,050 4,365 3,352 3,811 72,050 72,100 4,369 3,355 3,815 72,100 72,150 4,373 3,359 3,819 72,150 72,200 4,376 3,363 3,822 72,200 72,250 4,380 3,366 3,826 72,250 72,300 4,384 3,370 3,830 72,300 72,350 4,388 3,373 3,834 72,350 72,400 4,392 3,377 3,838 72,400 72,450 4,395 3,381 3,841 72,450 72,500 4,399 3,384 3,845 72,500 72,550 4,403 3,388 3,849 72,550 72,600 4,407 3,391 3,853 72,600 72,650 4,411 3,395 3,857 72,650 72,700 4,414 3,399 3,860 72,700 72,750 4,418 3,402 3,864 72,750 72,800 4,422 3,406 3,868 72,800 72,850 4,426 3,409 3,872 72,850 72,900 4,430 3,413 3,876 72,900 72,950 4,433 3,417 3,879 72,950 73,000 4,437 3,420 3,883 73,000 73,000 73,050 4,441 3,424 3,887 73,050 73,100 4,445 3,427 3,891 73,100 73,150 4,449 3,431 3,895 73,150 73,200 4,452 3,435 3,898 73,200 73,250 4,456 3,438 3,902 73,250 73,300 4,460 3,442 3,906 73,300 73,350 4,464 3,445 3,910 73,350 73,400 4,468 3,449 3,914 73,400 73,450 4,471 3,453 3,917 73,450 73,500 4,475 3,456 3,921 73,500 73,550 4,479 3,460 3,925 73,550 73,600 4,483 3,463 3,929 73,600 73,650 4,487 3,467 3,933 73,650 73,700 4,490 3,471 3,936 73,700 73,750 4,494 3,474 3,940 73,750 73,800 4,498 3,478 3,944 73,800 73,850 4,502 3,481 3,948 73,850 73,900 4,506 3,485 3,952 73,900 73,950 4,509 3,489 3,955 73,950 74,000 4,513 3,492 3,959 74,000 74,000 74,050 4,517 3,496 3,963 74,050 74,100 4,521 3,499 3,967 74,100 74,150 4,525 3,503 3,971 74,150 74,200 4,528 3,507 3,974 74,200 74,250 4,532 3,510 3,978 74,250 74,300 4,536 3,514 3,982 74,300 74,350 4,540 3,517 3,986 74,350 74,400 4,544 3,521 3,990 74,400 74,450 4,547 3,525 3,993 74,450 74,500 4,551 3,528 3,997 74,500 74,550 4,555 3,532 4,001 74,550 74,600 4,559 3,535 4,005 74,600 74,650 4,563 3,539 4,009 74,650 74,700 4,566 3,543 4,012 74,700 74,750 4,570 3,546 4,016 74,750 74,800 4,574 3,550 4,020 74,800 74,850 4,578 3,553 4,024 74,850 74,900 4,582 3,557 4,028 74,900 74,950 4,585 3,561 4,031 74,950 75,000 4,589 3,564 4,035 75,000 75,000 75,050 4,593 3,568 4,039 75,050 75,100 4,597 3,571 4,043 75,100 75,150 4,601 3,575 4,047 75,150 75,200 4,604 3,579 4,050 75,200 75,250 4,608 3,582 4,054 75,250 75,300 4,612 3,586 4,058 75,300 75,350 4,616 3,589 4,062 75,350 75,400 4,620 3,593 4,066 75,400 75,450 4,623 3,597 4,069 75,450 75,500 4,627 3,600 4,073 75,500 75,550 4,631 3,604 4,077 75,550 75,600 4,635 3,607 4,081 75,600 75,650 4,639 3,611 4,085 75,650 75,700 4,642 3,615 4,088 75,700 75,750 4,646 3,618 4,092 75,750 75,800 4,650 3,622 4,096 75,800 75,850 4,654 3,625 4,100 75,850 75,900 4,658 3,629 4,104 75,900 75,950 4,661 3,633 4,107 75,950 76,000 4,665 3,636 4,111 76,000 76,000 76,050 4,669 3,640 4,115 76,050 76,100 4,673 3,643 4,119 76,100 76,150 4,677 3,647 4,123 76,150 76,200 4,680 3,651 4,126 76,200 76,250 4,684 3,654 4,130 76,250 76,300 4,688 3,658 4,134 76,300 76,350 4,692 3,661 4,138 76,350 76,400 4,696 3,665 4,142 76,400 76,450 4,699 3,669 4,145 76,450 76,500 4,703 3,672 4,149 76,500 76,550 4,707 3,676 4,153 76,550 76,600 4,711 3,679 4,157 76,600 76,650 4,715 3,683 4,161 76,650 76,700 4,718 3,687 4,164 76,700 76,750 4,722 3,690 4,168 76,750 76,800 4,726 3,694 4,172 76,800 76,850 4,730 3,697 4,176 76,850 76,900 4,734 3,701 4,180 76,900 76,950 4,737 3,705 4,183 76,950 77,000 4,741 3,708 4,187 77,000 77,000 77,050 4,745 3,712 4,191 77,050 77,100 4,749 3,715 4,195 77,100 77,150 4,753 3,719 4,199 77,150 77,200 4,756 3,723 4,202 77,200 77,250 4,760 3,726 4,206 77,250 77,300 4,764 3,730 4,210 77,300 77,350 4,768 3,733 4,214 77,350 77,400 4,772 3,737 4,218 77,400 77,450 4,775 3,741 4,221 77,450 77,500 4,779 3,744 4,225 77,500 77,550 4,783 3,748 4,229 77,550 77,600 4,787 3,751 4,233 77,600 77,650 4,791 3,755 4,237 77,650 77,700 4,794 3,759 4,240 77,700 77,750 4,798 3,762 4,244 77,750 77,800 4,802 3,766 4,248 77,800 77,850 4,806 3,769 4,252 77,850 77,900 4,810 3,773 4,256 77,900 77,950 4,813 3,777 4,259 77,950 78,000 4,817 3,780 4,263 78,000 78,000 78,050 4,821 3,784 4,267 78,050 78,100 4,825 3,787 4,271 78,100 78,150 4,829 3,791 4,275 78,150 78,200 4,832 3,795 4,278 78,200 78,250 4,836 3,798 4,282 78,250 78,300 4,840 3,802 4,286 78,300 78,350 4,844 3,805 4,290 78,350 78,400 4,848 3,809 4,294 78,400 78,450 4,851 3,813 4,297 78,450 78,500 4,855 3,816 4,301 78,500 78,550 4,859 3,820 4,305 78,550 78,600 4,863 3,823 4,309 78,600 78,650 4,867 3,827 4,313 78,650 78,700 4,870 3,831 4,316 78,700 78,750 4,874 3,834 4,320 78,750 78,800 4,878 3,838 4,324 78,800 78,850 4,882 3,841 4,328 78,850 78,900 4,886 3,845 4,332 78,900 78,950 4,889 3,849 4,335 78,950 79,000 4,893 3,852 4,339

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 45 79,000 79,000 79,050 4,897 3,856 4,343 79,050 79,100 4,901 3,859 4,347 79,100 79,150 4,905 3,863 4,351 79,150 79,200 4,908 3,867 4,354 79,200 79,250 4,912 3,870 4,358 79,250 79,300 4,916 3,874 4,362 79,300 79,350 4,920 3,877 4,366 79,350 79,400 4,924 3,881 4,370 79,400 79,450 4,927 3,885 4,373 79,450 79,500 4,931 3,888 4,377 79,500 79,550 4,935 3,892 4,381 79,550 79,600 4,939 3,895 4,385 79,600 79,650 4,943 3,899 4,389 79,650 79,700 4,946 3,903 4,392 79,700 79,750 4,950 3,906 4,396 79,750 79,800 4,954 3,910 4,400 79,800 79,850 4,958 3,913 4,404 79,850 79,900 4,962 3,917 4,408 79,900 79,950 4,965 3,921 4,411 79,950 80,000 4,969 3,924 4,415 80,000 80,000 80,050 4,973 3,928 4,419 80,050 80,100 4,977 3,931 4,423 80,100 80,150 4,981 3,935 4,427 80,150 80,200 4,984 3,939 4,430 80,200 80,250 4,988 3,942 4,434 80,250 80,300 4,992 3,946 4,438 80,300 80,350 4,996 3,949 4,442 80,350 80,400 5,000 3,953 4,446 80,400 80,450 5,003 3,957 4,449 80,450 80,500 5,007 3,960 4,453 80,500 80,550 5,011 3,964 4,457 80,550 80,600 5,015 3,967 4,461 80,600 80,650 5,019 3,971 4,465 80,650 80,700 5,022 3,975 4,468 80,700 80,750 5,026 3,978 4,472 80,750 80,800 5,030 3,982 4,476 80,800 80,850 5,034 3,985 4,480 80,850 80,900 5,038 3,989 4,484 80,900 80,950 5,041 3,993 4,487 80,950 81,000 5,045 3,996 4,491 81,000 81,000 81,050 5,049 4,000 4,495 81,050 81,100 5,053 4,003 4,499 81,100 81,150 5,057 4,007 4,503 81,150 81,200 5,060 4,011 4,506 81,200 81,250 5,064 4,014 4,510 81,250 81,300 5,068 4,018 4,514 81,300 81,350 5,072 4,021 4,518 81,350 81,400 5,076 4,025 4,522 81,400 81,450 5,079 4,029 4,525 81,450 81,500 5,083 4,032 4,529 81,500 81,550 5,087 4,036 4,533 81,550 81,600 5,091 4,039 4,537 81,600 81,650 5,095 4,043 4,541 81,650 81,700 5,098 4,047 4,544 81,700 81,750 5,102 4,050 4,548 81,750 81,800 5,106 4,054 4,552 81,800 81,850 5,110 4,057 4,556 81,850 81,900 5,114 4,061 4,560 81,900 81,950 5,117 4,065 4,563 81,950 82,000 5,121 4,068 4,567 82,000 82,000 82,050 5,125 4,072 4,571 82,050 82,100 5,129 4,075 4,575 82,100 82,150 5,133 4,079 4,579 82,150 82,200 5,136 4,083 4,582 82,200 82,250 5,140 4,086 4,586 82,250 82,300 5,144 4,090 4,590 82,300 82,350 5,148 4,093 4,594 82,350 82,400 5,152 4,097 4,598 82,400 82,450 5,155 4,101 4,601 82,450 82,500 5,159 4,104 4,605 82,500 82,550 5,163 4,108 4,609 82,550 82,600 5,167 4,111 4,613 82,600 82,650 5,171 4,115 4,617 82,650 82,700 5,174 4,119 4,620 82,700 82,750 5,178 4,122 4,624 82,750 82,800 5,182 4,126 4,628 82,800 82,850 5,186 4,129 4,632 82,850 82,900 5,190 4,133 4,636 82,900 82,950 5,193 4,137 4,639 82,950 83,000 5,197 4,140 4,643 83,000 83,000 83,050 5,201 4,144 4,647 83,050 83,100 5,205 4,147 4,651 83,100 83,150 5,209 4,151 4,655 83,150 83,200 5,212 4,155 4,658 83,200 83,250 5,216 4,158 4,662 83,250 83,300 5,220 4,162 4,666 83,300 83,350 5,224 4,165 4,670 83,350 83,400 5,228 4,169 4,674 83,400 83,450 5,231 4,173 4,677 83,450 83,500 5,235 4,176 4,681 83,500 83,550 5,239 4,180 4,685 83,550 83,600 5,243 4,183 4,689 83,600 83,650 5,247 4,187 4,693 83,650 83,700 5,250 4,191 4,696 83,700 83,750 5,254 4,194 4,700 83,750 83,800 5,258 4,198 4,704 83,800 83,850 5,262 4,201 4,708 83,850 83,900 5,266 4,205 4,712 83,900 83,950 5,269 4,209 4,715 83,950 84,000 5,273 4,212 4,719 84,000 84,000 84,050 5,277 4,216 4,723 84,050 84,100 5,281 4,219 4,727 84,100 84,150 5,285 4,223 4,731 84,150 84,200 5,288 4,227 4,734 84,200 84,250 5,292 4,230 4,738 84,250 84,300 5,296 4,234 4,742 84,300 84,350 5,300 4,237 4,746 84,350 84,400 5,304 4,241 4,750 84,400 84,450 5,307 4,245 4,753 84,450 84,500 5,311 4,248 4,757 84,500 84,550 5,315 4,252 4,761 84,550 84,600 5,319 4,255 4,765 84,600 84,650 5,323 4,259 4,769 84,650 84,700 5,326 4,263 4,772 84,700 84,750 5,330 4,266 4,776 84,750 84,800 5,334 4,270 4,780 84,800 84,850 5,338 4,273 4,784 84,850 84,900 5,342 4,277 4,788 84,900 84,950 5,345 4,281 4,791 84,950 85,000 5,349 4,284 4,795 85,000 85,000 85,050 5,353 4,288 4,799 85,050 85,100 5,357 4,291 4,803 85,100 85,150 5,361 4,295 4,807 85,150 85,200 5,364 4,299 4,810 85,200 85,250 5,368 4,302 4,814 85,250 85,300 5,372 4,306 4,818 85,300 85,350 5,376 4,309 4,822 85,350 85,400 5,380 4,313 4,826 85,400 85,450 5,383 4,317 4,829 85,450 85,500 5,387 4,320 4,833 85,500 85,550 5,391 4,324 4,837 85,550 85,600 5,395 4,327 4,841 85,600 85,650 5,399 4,331 4,845 85,650 85,700 5,402 4,335 4,848 85,700 85,750 5,406 4,338 4,852 85,750 85,800 5,410 4,342 4,856 85,800 85,850 5,414 4,345 4,860 85,850 85,900 5,418 4,349 4,864 85,900 85,950 5,421 4,353 4,867 85,950 86,000 5,425 4,356 4,871 86,000 86,000 86,050 5,429 4,360 4,875 86,050 86,100 5,433 4,363 4,879 86,100 86,150 5,437 4,367 4,883 86,150 86,200 5,440 4,371 4,886 86,200 86,250 5,444 4,374 4,890 86,250 86,300 5,448 4,378 4,894 86,300 86,350 5,452 4,381 4,898 86,350 86,400 5,456 4,385 4,902 86,400 86,450 5,459 4,389 4,905 86,450 86,500 5,463 4,392 4,909 86,500 86,550 5,467 4,396 4,913 86,550 86,600 5,471 4,399 4,917 86,600 86,650 5,475 4,403 4,921 86,650 86,700 5,478 4,407 4,924 86,700 86,750 5,482 4,410 4,928 86,750 86,800 5,486 4,414 4,932 86,800 86,850 5,490 4,417 4,936 86,850 86,900 5,494 4,421 4,940 86,900 86,950 5,497 4,425 4,943 86,950 87,000 5,501 4,428 4,947 87,000 87,000 87,050 5,505 4,432 4,951 87,050 87,100 5,509 4,435 4,955 87,100 87,150 5,513 4,439 4,959 87,150 87,200 5,516 4,443 4,962 87,200 87,250 5,520 4,446 4,966 87,250 87,300 5,524 4,450 4,970 87,300 87,350 5,528 4,453 4,974 87,350 87,400 5,532 4,457 4,978 87,400 87,450 5,535 4,461 4,981 87,450 87,500 5,539 4,464 4,985 87,500 87,550 5,543 4,468 4,989 87,550 87,600 5,547 4,471 4,993 87,600 87,650 5,551 4,475 4,997 87,650 87,700 5,554 4,479 5,000 87,700 87,750 5,558 4,482 5,004 87,750 87,800 5,562 4,486 5,008 87,800 87,850 5,566 4,489 5,012 87,850 87,900 5,570 4,493 5,016 87,900 87,950 5,573 4,497 5,019 87,950 88,000 5,577 4,500 5,023

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Continued on next page Hawaii Tax Table (Continued) Page 46 88,000 88,000 88,050 5,581 4,504 5,027 88,050 88,100 5,585 4,507 5,031 88,100 88,150 5,589 4,511 5,035 88,150 88,200 5,592 4,515 5,038 88,200 88,250 5,596 4,518 5,042 88,250 88,300 5,600 4,522 5,046 88,300 88,350 5,604 4,525 5,050 88,350 88,400 5,608 4,529 5,054 88,400 88,450 5,611 4,533 5,057 88,450 88,500 5,615 4,536 5,061 88,500 88,550 5,619 4,540 5,065 88,550 88,600 5,623 4,543 5,069 88,600 88,650 5,627 4,547 5,073 88,650 88,700 5,630 4,551 5,076 88,700 88,750 5,634 4,554 5,080 88,750 88,800 5,638 4,558 5,084 88,800 88,850 5,642 4,561 5,088 88,850 88,900 5,646 4,565 5,092 88,900 88,950 5,649 4,569 5,095 88,950 89,000 5,653 4,572 5,099 89,000 89,000 89,050 5,657 4,576 5,103 89,050 89,100 5,661 4,579 5,107 89,100 89,150 5,665 4,583 5,111 89,150 89,200 5,668 4,587 5,114 89,200 89,250 5,672 4,590 5,118 89,250 89,300 5,676 4,594 5,122 89,300 89,350 5,680 4,597 5,126 89,350 89,400 5,684 4,601 5,130 89,400 89,450 5,687 4,605 5,133 89,450 89,500 5,691 4,608 5,137 89,500 89,550 5,695 4,612 5,141 89,550 89,600 5,699 4,615 5,145 89,600 89,650 5,703 4,619 5,149 89,650 89,700 5,706 4,623 5,152 89,700 89,750 5,710 4,626 5,156 89,750 89,800 5,714 4,630 5,160 89,800 89,850 5,718 4,633 5,164 89,850 89,900 5,722 4,637 5,168 89,900 89,950 5,725 4,641 5,171 89,950 90,000 5,729 4,644 5,175 90,000 90,000 90,050 5,733 4,648 5,179 90,050 90,100 5,737 4,651 5,183 90,100 90,150 5,741 4,655 5,187 90,150 90,200 5,744 4,659 5,190 90,200 90,250 5,748 4,662 5,194 90,250 90,300 5,752 4,666 5,198 90,300 90,350 5,756 4,669 5,202 90,350 90,400 5,760 4,673 5,206 90,400 90,450 5,763 4,677 5,209 90,450 90,500 5,767 4,680 5,213 90,500 90,550 5,771 4,684 5,217 90,550 90,600 5,775 4,687 5,221 90,600 90,650 5,779 4,691 5,225 90,650 90,700 5,782 4,695 5,228 90,700 90,750 5,786 4,698 5,232 90,750 90,800 5,790 4,702 5,236 90,800 90,850 5,794 4,705 5,240 90,850 90,900 5,798 4,709 5,244 90,900 90,950 5,801 4,713 5,247 90,950 91,000 5,805 4,716 5,251 91,000 91,000 91,050 5,809 4,720 5,255 91,050 91,100 5,813 4,723 5,259 91,100 91,150 5,817 4,727 5,263 91,150 91,200 5,820 4,731 5,266 91,200 91,250 5,824 4,734 5,270 91,250 91,300 5,828 4,738 5,274 91,300 91,350 5,832 4,741 5,278 91,350 91,400 5,836 4,745 5,282 91,400 91,450 5,839 4,749 5,285 91,450 91,500 5,843 4,752 5,289 91,500 91,550 5,847 4,756 5,293 91,550 91,600 5,851 4,759 5,297 91,600 91,650 5,855 4,763 5,301 91,650 91,700 5,858 4,767 5,304 91,700 91,750 5,862 4,770 5,308 91,750 91,800 5,866 4,774 5,312 91,800 91,850 5,870 4,777 5,316 91,850 91,900 5,874 4,781 5,320 91,900 91,950 5,877 4,785 5,323 91,950 92,000 5,881 4,788 5,327 92,000 92,000 92,050 5,885 4,792 5,331 92,050 92,100 5,889 4,795 5,335 92,100 92,150 5,893 4,799 5,339 92,150 92,200 5,896 4,803 5,342 92,200 92,250 5,900 4,806 5,346 92,250 92,300 5,904 4,810 5,350 92,300 92,350 5,908 4,813 5,354 92,350 92,400 5,912 4,817 5,358 92,400 92,450 5,915 4,821 5,361 92,450 92,500 5,919 4,824 5,365 92,500 92,550 5,923 4,828 5,369 92,550 92,600 5,927 4,831 5,373 92,600 92,650 5,931 4,835 5,377 92,650 92,700 5,934 4,839 5,380 92,700 92,750 5,938 4,842 5,384 92,750 92,800 5,942 4,846 5,388 92,800 92,850 5,946 4,849 5,392 92,850 92,900 5,950 4,853 5,396 92,900 92,950 5,953 4,857 5,399 92,950 93,000 5,957 4,860 5,403 93,000 93,000 93,050 5,961 4,864 5,407 93,050 93,100 5,965 4,867 5,411 93,100 93,150 5,969 4,871 5,415 93,150 93,200 5,972 4,875 5,418 93,200 93,250 5,976 4,878 5,422 93,250 93,300 5,980 4,882 5,426 93,300 93,350 5,984 4,885 5,430 93,350 93,400 5,988 4,889 5,434 93,400 93,450 5,991 4,893 5,437 93,450 93,500 5,995 4,896 5,441 93,500 93,550 5,999 4,900 5,445 93,550 93,600 6,003 4,903 5,449 93,600 93,650 6,007 4,907 5,453 93,650 93,700 6,010 4,911 5,456 93,700 93,750 6,014 4,914 5,460 93,750 93,800 6,018 4,918 5,464 93,800 93,850 6,022 4,921 5,468 93,850 93,900 6,026 4,925 5,472 93,900 93,950 6,029 4,929 5,475 93,950 94,000 6,033 4,932 5,479 94,000 94,000 94,050 6,037 4,936 5,483 94,050 94,100 6,041 4,939 5,487 94,100 94,150 6,045 4,943 5,491 94,150 94,200 6,048 4,947 5,494 94,200 94,250 6,052 4,950 5,498 94,250 94,300 6,056 4,954 5,502 94,300 94,350 6,060 4,957 5,506 94,350 94,400 6,064 4,961 5,510 94,400 94,450 6,067 4,965 5,513 94,450 94,500 6,071 4,968 5,517 94,500 94,550 6,075 4,972 5,521 94,550 94,600 6,079 4,975 5,525 94,600 94,650 6,083 4,979 5,529 94,650 94,700 6,086 4,983 5,532 94,700 94,750 6,090 4,986 5,536 94,750 94,800 6,094 4,990 5,540 94,800 94,850 6,098 4,993 5,544 94,850 94,900 6,102 4,997 5,548 94,900 94,950 6,105 5,001 5,551 94,950 95,000 6,109 5,004 5,555 95,000 95,000 95,050 6,113 5,008 5,559 95,050 95,100 6,117 5,011 5,563 95,100 95,150 6,121 5,015 5,567 95,150 95,200 6,124 5,019 5,570 95,200 95,250 6,128 5,022 5,574 95,250 95,300 6,132 5,026 5,578 95,300 95,350 6,136 5,029 5,582 95,350 95,400 6,140 5,033 5,586 95,400 95,450 6,143 5,037 5,589 95,450 95,500 6,147 5,040 5,593 95,500 95,550 6,151 5,044 5,597 95,550 95,600 6,155 5,047 5,601 95,600 95,650 6,159 5,051 5,605 95,650 95,700 6,162 5,055 5,608 95,700 95,750 6,166 5,058 5,612 95,750 95,800 6,170 5,062 5,616 95,800 95,850 6,174 5,065 5,620 95,850 95,900 6,178 5,069 5,624 95,900 95,950 6,181 5,073 5,627 95,950 96,000 6,185 5,076 5,631 96,000 96,000 96,050 6,189 5,080 5,635 96,050 96,100 6,193 5,084 5,639 96,100 96,150 6,197 5,088 5,643 96,150 96,200 6,200 5,091 5,646 96,200 96,250 6,204 5,095 5,650 96,250 96,300 6,208 5,099 5,654 96,300 96,350 6,212 5,103 5,658 96,350 96,400 6,216 5,107 5,662 96,400 96,450 6,219 5,110 5,665 96,450 96,500 6,223 5,114 5,669 96,500 96,550 6,227 5,118 5,673 96,550 96,600 6,231 5,122 5,677 96,600 96,650 6,235 5,126 5,681 96,650 96,700 6,238 5,129 5,684 96,700 96,750 6,242 5,133 5,688 96,750 96,800 6,246 5,137 5,692 96,800 96,850 6,250 5,141 5,696 96,850 96,900 6,254 5,145 5,700 96,900 96,950 6,257 5,148 5,703 96,950 97,000 6,261 5,152 5,707

If taxable

If taxable

If taxable

income And you are __ income And you are __ income And you are __

is —

is —

is —

At But Single or Married Head At But Single or Married Head At But Single or Married Head

least less Married fi ling of a least less Married fi ling of a least less Married fi ling of a

than fi ling jointly house-

than fi ling jointly house-

than fi ling jointly house-

sepa-

hold

sepa-

hold

sepa-

hold

rately *

rately *

rately *

Your tax is __

Your tax is __

Your tax is __ *This column must also be used by qualifying surviving spouse Hawaii Tax Table (Continued) Page 47 97,000 97,000 97,050 6,265 5,156 5,711 97,050 97,100 6,269 5,160 5,715 97,100 97,150 6,273 5,164 5,719 97,150 97,200 6,276 5,167 5,722 97,200 97,250 6,280 5,171 5,726 97,250 97,300 6,284 5,175 5,730 97,300 97,350 6,288 5,179 5,734 97,350 97,400 6,292 5,183 5,738 97,400 97,450 6,295 5,186 5,741 97,450 97,500 6,299 5,190 5,745 97,500 97,550 6,303 5,194 5,749 97,550 97,600 6,307 5,198 5,753 97,600 97,650 6,311 5,202 5,757 97,650 97,700 6,314 5,205 5,760 97,700 97,750 6,318 5,209 5,764 97,750 97,800 6,322 5,213 5,768 97,800 97,850 6,326 5,217 5,772 97,850 97,900 6,330 5,221 5,776 97,900 97,950 6,333 5,224 5,779 97,950 98,000 6,337 5,228 5,783 98,000 98,000 98,050 6,341 5,232 5,787 98,050 98,100 6,345 5,236 5,791 98,100 98,150 6,349 5,240 5,795 98,150 98,200 6,352 5,243 5,798 98,200 98,250 6,356 5,247 5,802 98,250 98,300 6,360 5,251 5,806 98,300 98,350 6,364 5,255 5,810 98,350 98,400 6,368 5,259 5,814 98,400 98,450 6,371 5,262 5,817 98,450 98,500 6,375 5,266 5,821 98,500 98,550 6,379 5,270 5,825 98,550 98,600 6,383 5,274 5,829 98,600 98,650 6,387 5,278 5,833 98,650 98,700 6,390 5,281 5,836 98,700 98,750 6,394 5,285 5,840 98,750 98,800 6,398 5,289 5,844 98,800 98,850 6,402 5,293 5,848 98,850 98,900 6,406 5,297 5,852 98,900 98,950 6,409 5,300 5,855 98,950 99,000 6,413 5,304 5,859 99,000 99,000 99,050 6,417 5,308 5,863 99,050 99,100 6,421 5,312 5,867 99,100 99,150 6,425 5,316 5,871 99,150 99,200 6,428 5,319 5,874 99,200 99,250 6,432 5,323 5,878 99,250 99,300 6,436 5,327 5,882 99,300 99,350 6,440 5,331 5,886 99,350 99,400 6,444 5,335 5,890 99,400 99,450 6,447 5,338 5,893 99,450 99,500 6,451 5,342 5,897 99,500 99,550 6,455 5,346 5,901 99,550 99,600 6,459 5,350 5,905 99,600 99,650 6,463 5,354 5,909 99,650 99,700 6,466 5,357 5,912 99,700 99,750 6,470 5,361 5,916 99,750 99,800 6,474 5,365 5,920 99,800 99,850 6,478 5,369 5,924 99,850 99,900 6,482 5,373 5,928 99,900 99,950 6,485 5,376 5,931 99,950 100,000 6,489 5,380 5,935 100,000 OR OVER — You MUST use the tax rate schedules.

Page 48 2025 Tax Rate Schedules CAUTION __ If your taxable income is less than $100,000, you MUST use the Tax Table. Schedule I SINGLE TAXPAYERS AND MARRIED FILING SEPARATE RETURNS If taxable income is: Your tax is: Not over $9,600 .............................................. 1.40% of taxable income Over $9,600 but not over $14,400 .................. $ 134 plus 3.20% over $9,600 Over $14,400 but not over $19,200 ................ $ 288 plus 5.50% over $14,400 Over $19,200 but not over $24,000 ................ $ 552 plus 6.40% over $19,200 Over $24,000 but not over $36,000 ................ $ 859 plus 6.80% over $24,000 Over $36,000 but not over $48,000 ................ $ 1,675 plus 7.20% over $36,000 Over $48,000 but not over $125,000 .............. $ 2,539 plus 7.60% over $48,000 Over $125,000 but not over $175,000 ............ $ 8,391 plus 7.90% over $125,000 Over $175,000 but not over $225,000 ............ $ 12,341 plus 8.25% over $175,000 Over $225,000 but not over $275,000 ............ $ 16,466 plus 9.00% over $225,000 Over $275,000 but not over $325,000 ............ $ 20,966 plus 10.00% over $275,000 Over $325,000 ................................................ $ 25,966 plus 11.00% over $325,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND QUALIFYING SURVIVING SPOUSES If taxable income is: Your tax is: Not over $19,200 ............................................ 1.40% of taxable income Over $19,200 but not over $28,800 ................ $ 269 plus 3.20% over $19,200 Over $28,800 but not over $38,400 ................ $ 576 plus 5.50% over $28,800 Over $38,400 but not over $48,000 ................ $ 1,104 plus 6.40% over $38,400 Over $48,000 but not over $72,000 ................ $ 1,718 plus 6.80% over $48,000 Over $72,000 but not over $96,000 ................ $ 3,350 plus 7.20% over $72,000 Over $96,000 but not over $250,000 .............. $ 5,078 plus 7.60% over $96,000 Over $250,000 but not over $350,000 ............ $ 16,782 plus 7.90% over $250,000 Over $350,000 but not over $450,000 ............ $ 24,682 plus 8.25% over $350,000 Over $450,000 but not over $550,000 ............ $ 32,932 plus 9.00% over $450,000 Over $550,000 but not over $650,000 ............ $ 41,932 plus 10.00% over $550,000 Over $650,000 ................................................ $ 51,932 plus 11.00% over $650,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If taxable income is: Your tax is: Not over $14,400 ............................................ 1.40% of taxable income Over $14,400 but not over $21,600 ................ $ 202 plus 3.20% over $14,400 Over $21,600 but not over $28,800 ................ $ 432 plus 5.50% over $21,600 Over $28,800 but not over $36,000 ................ $ 828 plus 6.40% over $28,800 Over $36,000 but not over $54,000 ................ $ 1,289 plus 6.80% over $36,000 Over $54,000 but not over $72,000 ................ $ 2,513 plus 7.20% over $54,000 Over $72,000 but not over $187,500 .............. $ 3,809 plus 7.60% over $72,000 Over $187,500 but not over $262,500 ............ $ 12,587 plus 7.90% over $187,500 Over $262,500 but not over $337,500 ............ $ 18,512 plus 8.25% over $262,500 Over $337,500 but not over $412,500 ............ $ 24,699 plus 9.00% over $337,500 Over $412,500 but not over $487,500 ............ $ 31,449 plus 10.00% over $412,500 Over $487,500 ................................................ $ 38,949 plus 11.00% over $487,500 Use this schedule if you fi lled in Filing Status Oval 1 or 3 on Form N-11 Use this schedule if you fi lled in Filing Status Oval 2 or 5 on Form N-11 Use this schedule if you fi lled in Filing Status Oval 4 on Form N-11

Page 49 STATE OF HAWAII—DEPARTMENT OF TAXATION HAWAII TAXPAYER BILL OF RIGHTS MESSAGE FROM THE DIRECTOR This publication explains some of your most important rights as a taxpayer. Hawai‘i 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 easier reference. All taxpayers, however, are advised to review the Hawaii Revised Statutes, Hawaii Administrative Rules, and other applicable laws or to consult with their tax advisor as this Taxpayer Bill of Rights is issued solely to provide guidance in common situations and is not intended to cover every situation. It is also not intended to replace the law or change its meaning. 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 (“Department”). HAWAII TAXPAYER BILL OF RIGHTS I. Right to Information Taxpayers are entitled to be informed about their rights and responsibilities Taxpayers have a right to explanations of tax laws and procedures. Taxpayers have a right to examine their own 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. II. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and accu- rate responses to all questions and requests for tax as- sistance. 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 assess- ments made or taxes collected. Taxpayers have a right to be free from harassment and inappropriate contact by Department personnel in mat- ters relating to the collection of delinquent taxes and during the course of audits. III. Privacy and Confi dentiality Taxpayers have a right to be assured that their tax re- turns and tax return information will not be disclosed, except as provided by law. IV. 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. A taxpayer and the Department may extend the period of limitations for the assessment or refund of taxes by signing a written agreement before the expiration of the period. 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 may be extended by statute. V. Audits, Proposed Assessments, and Final Assessments Taxpayers have a right to a Notice of Proposed Assess- ment of taxes (“Proposed Assessment”) except in the case of a jeopardy assessment. A Proposed Assess- ment is mailed to the taxpayer’s last know address and: (1) explains the basis for the Proposed Assessment; (2) informs taxpayers of their right to request clarifi cation or to object to the Proposed Assessment within 30 days from the date the Proposed Assessment was mailed; (3) informs taxpayers that the actual assessment, the No- tice of Final Assessment (“Final Assessment”), will be issued after the expiration of 30 days from the mailing of the Proposed Assessment; and (4) informs taxpayers of their rights relating to the Proposed Assessment includ- ing the right to appeal to the Administrative Appeals Of- fi ce (“AAO”). Taxpayers have a right to a Final Assessment, issued after the expiration of 30 days from the mailing of the Proposed Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the proce- dures for appealing the Final Assessment. Taxpayers have a right to request a meeting with the auditor, their supervisor, or senior management if they do not agree with a Proposed Assessment or Final As- sessment. Taxpayers have a right to request that the Department consider a closing agreement to reduce the tax liability in the Final Assessment. Closing agreements are fi nal. VI. Tax Appeals/Payment Under Protest AAO. Taxpayers have a right to petition to appeal to AAO once after the issuance of a Proposed Assess- ment. To petition AAO, an appeal application must be fi led with AAO within 20 days from the mailing date of the Proposed Assessment or within 30 days from the mailing date of the Final Assessment. Payment of the proposed or actual tax liability in question is not re- quired to appeal to the AAO. An appeal to AAO does not extend time to fi le a tax appeal with the tax appeal court or board of review. Tax Appeals to tax appeal court or board of review. Tax- payers have a right to appeal a Final Assessment or a denial of a claim for refund to the board of review or to the tax appeal court. 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 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 deci- sion 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 deci- sion of the tax appeal court may be appealed to the In- termediate Court of Appeals within 30 days of the fi ling of the decision of the tax appeal 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 to- gether with interest when the taxpayer appeals the deci- sion 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. Simi- larly, a taxpayer who prevails before the board of review and the tax appeal court does not have to pay the as- sessed 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 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. The taxpayer may pay the dis- puted tax as determined in a formal administrative deci- sion (e.g., Final Assessment) under protest in accor- dance with section 40-35, Hawaii Revised Statutes, and seek to recover the taxes by fi ling an action in tax appeal court within 30 days from the date of payment. VII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment on any tax matter, including audits, collections, and appeals. VIII. 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 tax- payer have been abridged, except in the case of a crim- inal tax investigation. IX. Installment Agreements, Waivers, and Compromises Installment Agreements. Taxpayers have a right to re- quest that the Department consider an installment pay- ment agreement to allow taxpayers to pay their delin- quent 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 out- standing tax liability if the installment payment agree- ment 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 lia- bility 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 in- terest 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 re- duce any tax claim arising under the tax laws adminis- tered 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 com- promise 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 of- fer in compromise. Individual taxpayers who meet the low-income certifi cation guidelines published by the In- ternal 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 sub- mission. In cases where an off er in compromise is re- jected, the payment amount will be applied to the tax li- ability of the taxpayer that was fi rst assessed. X. Collections Taxpayers have a right to be informed in writing to the taxpayer’s last known address of possible collection ac- tions that may be taken on delinquent taxes, including referral to a collection agency. Taxpayers have a right to be notifi ed of any cost recov- ery 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 situ- ation with the collector, supervisor, or senior manage- ment, understanding that interest continues to accrue. Taxpayers have a right to a prompt release of a lien upon payment of a tax delinquency and all fi ling fees. Taxpayers have a right to have an incorrect lien cor- rected 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 ac- tions 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 ben- efi ts; and undelivered mail. (This is a reproduction of the originally issued document) Revised December 2025

Page 50 Index to Instructions A Address Change ........................................... 25 Address of Hawaii Department of Taxation .... 6 Adjustments to Income ......................... 11 – 15 Amended Returns — Change in Federal Taxable Income ....... 25 Filing .......................................... 23 and 25 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 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 26 – 28 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........................................... 14 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 ...................... 16 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 ............................................ 24 Preparer — Did You Have Someone Else Prepare Your Return? .............................. 24 Protective Claim ............................................ 26 Q Qualifying Surviving Spouse ........................... 8 R Records — How Long to Keep ..................... 25 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 24 – 25 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 ................................... 21 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 ................ 21 Tax Credits ........................................ 21 and 26 Tax Credits for Hawaii Residents — Credit for Child and Dependent Care Expenses ............. 21 and 26 – 28 Credit for Low-Income Household Renters ................................. 21 and 26 Tax Rate Schedules ...................................... 48 Tax Tables ............................................. 35 – 47 Taxes You CAN Deduct ................................ 16 Third Party Designee .................................... 24 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