2018 N-11 Forms and Instructions 2018 N-11 STATE OF HAWAII — DEPARTMENT OF TAXATION Hawaii Resident Income Tax Forms and 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 Hawaii in a consistent, uniform, and fair manner. To help us with this commitment, we welcome your feedback to assist our effort 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.Office@hawaii.gov. II. Electronic Filing and Paying Advances Are Being Made Each year, thousands of individuals file and pay their taxes electronically. You can e-file 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 22, 2019. 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 offices 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

Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321

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 helping us provide more efficient service.

LINDA CHU TAKAYAMA

Director of Taxation THIS PACKAGE CONTAINS: Form N-11 Hawaii Individual Income Tax Return - Resident; Schedule CR Schedule of Tax Credits; Schedule X Tax Credits for Hawaii Residents; Form N-101A Individual Income Tax Extension Payment Voucher; Form N-200V Individual Income Tax Payment Voucher; Form N-311 Refundable Food/Excise Tax Credit; Form N-356 Earned Income Tax Credit; and Hawaii Taxpayer Bill of Rights DUE DATE: APRIL 22, 2019 Make your check payable to the “Hawaii State Tax Collector” For more information, see page 29 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-file Form N-11! E-file Form N-11 through Hawaii Tax Online, the Department’s website. For more information, go to hitax.hawaii.gov or E-file 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 has adopted the following federal provisions pursuant to Act 27, SLH 2018: – – Reduces the medical expense deduction floor to 7.5% of adjusted gross income for tax years 2017 and 2018. – – Increases the adjusted gross income limitation on cash contributions to 60% for contributions made in tax years 2018 through 2025. – – Repeals the 80% deduction for contributions made for university athletic seating rights for contributions made in tax years beginning after 2017. – – Amends the definition of 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. – – Excludes from gross income, income resulting from the discharge of certain student debt on account of the death or total and permanent disability of the student for loans discharged after 2017. – – Limits the nonrecognition of gain or loss to like-kind exchanges of real property that is not held primarily for sale for exchanges completed after 2017. – – Eliminates the above-the-line deduction for alimony payments and does not require the payee receiving alimony payments to include alimony payments in income for divorce decrees, separation agreements, and certain modifications entered into after 2018. – – Limits the net operating loss (NOL) deduction to 80% of taxable income for NOLs arising in tax years beginning after 2017, and eliminates NOL carrybacks (except for farming NOLs which are permitted a two-year carryback), and allows unused NOLs to be carried forward indefinitely for NOLs arising in tax years ending after 2017. – – Increases the contribution limit to ABLE accounts for tax years beginning after December 22, 2017 through 2025. – – Permits taxpayers to roll over amounts from qualified tuition programs to ABLE accounts without penalty for distributions after December 22, 2017 through 2025. – – Grants combat zone tax benefits to the Sinai Peninsula of Egypt beginning June 9, 2015 through 2025. • You may exclude up to $6,564 of your military reserve or Hawaii National Guard duty pay from your income for tax years beginning after 2017. (Act 197, SLH 2004) • Three income tax rates and brackets for the highest-income taxpayers are reinstated for tax years beginning after 2017. (Act 107, SLH 2017) • A qualifying individual taxpayer may claim a new nonrefundable Earned Income Tax Credit equal to 20 percent of the federal earned income credit claimed on the taxpayer’s federal income tax return for tax years 2018 through 2022. (Act 107, SLH 2017) • Increases the amount that taxpayers may designate from their individual income tax refunds to the Hawaii Public Libraries Special Fund from $2 to $5 ($4 to $10 if filing a joint return) for tax years after 2017. (Act 170, SLH 2018) Important Reminders File and Pay on Time • Please file your return and pay your taxes by April 22, 2019. • 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 insufficient 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 file by April 22, 2019, you are granted an automatic 6-month extension of time to file your return through October 20, 2019. You do not have to file a form to request an extension. The extension of time to file is not an extension of time for payment of tax. (1) If you are due a refund, just file your return by October 20, 2019. (2) If you have a balance due, you must pay your taxes in full by April 22, 2019. File Form N-101A with your payment. You may not use federal Form

4868 instead of Form N-101A. (3) If you’re not sure if you have a balance due, use the worksheet on Form N-101A. 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 filing status box. (3) Complete all required entries on your return. The following lines must be filled 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 file an amended return to complete missing entries or provide missing forms or statements. Amended Returns • If you are filing 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 filed. • If your spouse is an alien and was issued an ITIN by the IRS, enter your spouse’s ITIN. If your spouse has applied for an ITIN but the IRS has not yet issued the ITIN, write “Applied For.” • If you are married and filing 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.

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 Certificate....................................................................................... HW-4....................No W-10.....................Dependent Care Provider’s Identification and Certification.................................................................... HW-16..................No 1040.....................U.S. Individual Income Tax Return......................................................................................................... None.....................No 1040 Sch A...........Itemized Deductions.............................................................................................................................. None.....................No Sch B....................Interest and Ordinary Dividends............................................................................................................ None.....................No Sch C...................Profit or Loss From Business................................................................................................................. None.....................Not Required Sch C-EZ..............Net Profit From Business....................................................................................................................... None.....................Not Required Sch D...................Capital Gains and Losses...................................................................................................................... None.....................No Sch E....................Supplemental Income and Loss............................................................................................................. None.....................Not Required Sch F....................Profit 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.................................................................................................................. N-1.......................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 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 Profit-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 Profit....................................................................................................... None.....................Yes 5329.....................Additional Taxes on Qualified 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 +If “Yes” is indicated and there is no Hawaii equivalent form, the federal form must be used. *Use the 2017 federal form when filing the 2018 Form N-11 or Form N-15. To request tax forms by mail, you may call 808-587-4242 or toll-free 1-800-222-3229. You may also obtain tax forms through the Department of Taxation’s website at tax.hawaii.gov.

Page 4 Form N-11 — General Instructions Guidelines for Filling in Scannable Forms Form N-11 and Schedule CR are designed for electronic scanning that permits faster processing with fewer errors. To avoid delays: • Print amounts only on those lines that are applicable. • Use only a black or dark blue ink pen. Do not use red ink, pencils, felt tip pens, or erasable pens. • Because this form is read by a machine, print your numbers inside the boxes like this: 1234567890x • Do NOT print outside the boxes. • Fill in ovals completely. Do not 4 or 8 the ovals. • Do NOT enter cents. For numbers that are required to be rounded to the nearest dol- lar, do NOT print over the zeros printed on the form that are used to designate cents. • Do NOT use dollar signs, slashes, dashes or parentheses in the boxes. • Do NOT photocopy this form. • Please use a color printer and print in color. Same-Sex Marriage Effective December 2, 2013, Hawaii recog- nizes marriages between individuals of the same sex. As it relates to taxation, all same- sex couples that are legally married in Hawaii or any other jurisdiction where such marriag- es are valid are married for all tax purposes, including Hawaii income tax purposes. Note: The federal government recognizes marriages between individuals of the same sex for federal income tax purposes. Civil Unions Effective January 1, 2012, civil unions are recognized in Hawaii. Civil unions entered into in a jurisdiction other than Hawaii are also rec- ognized, provided that the relationship meets Hawaii’s eligibility requirements, has been en- tered into in accordance with the laws of the other jurisdiction, and can be documented. The Internal Revenue Code (IRC) provi- sions referred to in Hawaii’s Income Tax Law that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply to partners in a civil union with the same force and effect as if they were “husband and wife,” “spouses,” or other terms that describe persons in a legal marital relationship. Accordingly, references to “mar- ried” and “spouse” are also references to “in a civil union” and “civil union partner,” respec- tively. For Hawaii income tax purposes, civil union couples have the same tax filing status options as married couples. Also, if an employee bene- fit is tax-exempt when extended to the opposite sex spouse of an employee, or to the children of the spouse, the benefit is tax-exempt when ex- tended to a civil union partner of an employee, or to the children of the civil union partner. Note: Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not consid- ered a marriage under state (or foreign) law are not considered married for federal income tax purposes. Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to file as unmar- ried individuals on their federal income tax returns. Also, the income reported for federal and for Hawaii income tax purposes may dif- fer, depending on the situation. For example, certain employee benefits that are tax-exempt when provided to married couples and the children of married couples may be taxable federally when they are provided for civil union partners and their children, unless the civil union partner or their children qualify as dependents under IRC section 152. Who Must File 1. Every individual doing business in Ha- waii during the taxable year must file a re- turn, whether or not the individual derives any taxable income from that business. “Doing business” includes all activities en- gaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, except personal services performed as an employee under the direction and con- trol of an employer. For example, every person receiving rents from property owned in Hawaii is “doing business” and must file a return whether or not the person’s expenses exceed the gross rental income. 2. Every individual receiving more than the following amounts of gross income subject to taxation under Hawaii Income Tax Law, including amounts received as salaries and wages for services rendered by an employee to an employer, must file a return: For Individuals Under Age 65 Filing Status Gross Income of Married filing separately $3,344 Single $3,344 Head of household $4,356 Qualifying widow(er) $5,544 Married filing jointly $6,688 For Individuals Age 65 or older Filing Status Gross Income of Married filing separately $4,488 Single $4,488 Head of household $5,500 Qualifying widow(er) $6,688 Married filing jointly, one is 65 or older $7,832 Married filing jointly, both are 65 or older $8,976 These threshold amounts will be higher for persons who are blind, deaf, or totally disabled, and who have completed and filed a certification with the Department of Taxa- tion (Department) of their disability on Form N-172 before filing their income tax return. For individuals who can be claimed as de- pendents on the tax return of another taxpay- er, the threshold amount is the amount of the dependents’ standard deduction. For nonresident aliens, the threshold amount is $1,144 for individuals under 65, and $2,288 for individuals 65 or older. For nonresident individuals, the threshold amounts stated above must be multiplied by the ratio of Hawaii adjusted gross income to total adjusted gross income from all sources to determine whether the individual must file 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 tax- able year must file their own returns to report their income unless their parent or parents report that income. However, the Department will, administra- tively, not require the filing of a State income tax return if the child’s total earned and/or unearned income for the taxable year is $500 or less and the application of the standard de- duction amount results in no taxable income for the child. Children who must file a return may need to file Form N-615, Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000. Par- ents may report income of their children by filing 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 Dis- tributions; Form N-312, Recapture of Capital Goods Excise Tax Credit; Form N-338, Re- capture of Tax Credit for Flood Victims; Form N-344, Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit; Form N-348, Recapture of Capital Infrastruc- ture Tax Credit; Form N-405, Tax on Accumu- lation Distribution of Trusts; Form N-586, Re- capture of Tax Credit for Low-Income Hous-

Page 5 ing; or Form N-814, Parent’s Election to Re- port Child’s Interest and Dividends, then you must file a return regardless of income level. Who Should File Even if you do not have to file, you should file to get a refund if too much income tax was withheld from your pay. Also, if you are eli- gible for refundable credits, you need to file a return to claim the credits. Residency Status Resident A resident is taxed on income from all sources. A resident must file an Individual Income Tax Return—Resident (Form N-11), if re- quired to do so. A Hawaii resident is (1) Every individual domiciled in Hawaii, and (2) Every other in- dividual whether domiciled in Hawaii or not, who resides in Hawaii for other than a tempo- rary 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 tax- able year. This presumption may be overcome by evidence satisfactory to the Department that the individual maintained a permanent place of abode outside the State and was in the State for a temporary or transitory purpose. No person shall be deemed to have gained or lost a residence simply because of his or her presence or absence in compliance with military or naval orders of the United States, while engaged in aviation or navigation, or while a student at any institution of learning. See Tax Information Release No. 97-1, “Deter- mination of Residence Status.” Nonresident A Hawaii nonresident is an individual who is in Hawaii for a temporary or transient pur- pose, and whose permanent domicile is not Hawaii. A nonresident must file an Individual In- come Tax Return—Nonresident and Part-Year Resident (Form N-15), if required to do so. A nonresident will be taxed on income from Ha- waii sources only. A nonresident married to a Hawaii resi- dent may choose to file a joint return with the resident spouse on Form N-11; however, the nonresident will then be taxed on all income from all sources. For more information, see Married Filing Joint Return on page 8. 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 file 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 sourc- es only during the period of nonresidency. Domicile Defined The term “domicile” means the place where an individual has a true, fixed, permanent home and principal establishment, and to which place the individual has, whenever ab- sent, the intention of returning. It is the place in which an individual has voluntarily fixed the habitation of himself or herself and family, not for a mere special or temporary purpose, but with the present intention of making a permanent home. Three things are necessary to create a new domicile: first, abandonment of the old domicile; second, the intent to estab- lish a new domicile; and third, actual physical presence in the new domicile. Once a domicile is established, the intent to abandon it is not it- self sufficient 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 Ha- waii your permanent home, you are not con- sidered a Hawaii resident for income tax pur- poses, even though you have been in Hawaii for more than 200 days in 2018. File a resident return with your home state, and file a Hawaii nonresident and part-year resident return (Form N-15) to report your Hawaii income. Resident and Nonresident Examples Note: For more information, see Tax Informa- tion Release No. 90-3, “Income Taxation and Eligibility for Credits of an Individual Tax- payer Whose Status Changes from Resident to Nonresident or from Nonresident to Resident,” Tax Information Release No. 90-10, “Clarifi- cation of Taxation and the Eligibility for Per- sonal Exemptions and Credits of Residents and Nonresidents in the Military and Spouses and Dependents of Persons in the Military,” Tax Information Release No. 97-1, “Determi- nation of Residence Status,” and Tax Informa- tion Release No. 2010-01, “Military Spouses Residency Relief Act (“MSRRA”).” Example 1—A Hawaii resident who enlists in the military normally will remain a Hawaii resident regardless of the length of absence from Hawaii while stationed outside of Ha- waii. 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” vi- sas 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 Ha- waii for more than 200 days during the taxable year may be considered Hawaii residents. Example 4—Spouses of those in the mili- tary service do not become Hawaii residents if their principal reason for moving to Hawaii was the transfer of the service member spouse to Hawaii, and if it is their intention to leave Hawaii when the service member spouse ei- ther is transferred to another military station or leaves the service. Example 5—A Hawaii resident who marries a nonresident will remain a Hawaii resident unless the three requirements for changing his or her domicile are also met. (Refer to “Domicile Defined” on this page.) This situ- ation applies in reverse to a nonresident who marries a resident. A person’s residence sta- tus will not change just because of marriage. Which Form to File You MUST use Form N-11 if: • You were a resident for the full year, or, if married filing jointly, either spouse was a resident for the full year (however, the nonresident spouse would be taxed on their worldwide income for the full year). You MUST use Form N-15 if: • You were a nonresident for the full year, or, if married filing jointly, both spouses were nonresidents for the full year. • You are taking up residence in Hawaii dur- ing the tax year. (Part-year resident). • You are giving up residence in Hawaii dur- ing 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 file as soon as you can after Jan- uary 1, but not later than April 22, 2019. If you file late, you may have to pay penalties and in- terest if you owe taxes on your return. Please see the instructions for Penalties and Interest on page 32. If you cannot meet the deadline, you are automatically granted a 6-month ex- tension without the need to file anything with the Department unless an additional tax pay- ment must be made. As long as the following conditions are met, you are deemed to have made an application for the 6-month exten- sion to file an income tax return on the pre- scribed due date: 1. On or before April 22, 2019, 100% of the properly estimated tax liability is paid; 2. The tax return is filed on or before the ex- piration of the 6-month extension period; 3. The tax return is accompanied by full pay- ment of any tax not already paid; and 4. A court has not ordered you to file the tax return on or before the prescribed due date. If you must make an additional payment of tax on or before April 22, 2019 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, you must file Form N-101A with your payment. The extension of time to file is not an exten- sion of time for payment of tax. Form N-101A can be filed and payment made electronically through the State’s In- ternet portal. Go to tax.hawaii.gov/eservices/ for more information. Federal Form 4868, Ap- plication for Automatic Extension of Time To

Page 6 File U.S. Individual Income Tax Return, may not be used in lieu of Form N-101A. Note: Returns for fiscal year taxpayers must be filed on or before the 20th day of the fourth month following the close of the fiscal year. Note: Under Hawaii Income Tax Law, certain tax credits must be claimed within 12 months from the close of the tax year. The official U.S. Post Office cancellation mark will be considered primary evidence of the date of filing of tax documents and pay- ments. If you want to keep evidence that you mailed your return on time, ask your Post Office for a Certificate of Mailing. It is NOT necessary to get a certified or registered mail return receipt. Hawaii has adopted the IRC provision to al- low documents and payments delivered by a designated private delivery service to qualify for the “timely mailing treated as timely fil- ing/paying rule.” The Department will con- form to the Internal Revenue Service listing of designated private delivery service and type of delivery services qualifying under this provision. Timely filing of mail which does not bear the U.S. Post Office cancellation mark or the date recorded or marked by the desig- nated delivery service will be determined by reference to other competent evidence. The private delivery service can tell you how to get written proof of the mailing date. Where to File If you are enclosing a check or money order with your tax return, mail your return with payment to: 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 If two pre-addressed envelopes were re- ceived with your forms, please use the appro- priate envelope as stated above. Where to Get Forms and Information Taxpayer Services Branch Website: tax.hawaii.gov E-mail: Taxpayer.Services@hawaii.gov Telephone: 808-587-4242 Toll-Free: 1-800-222-3229 Telephone for the hearing impaired: 808-587-1418 Toll-Free: 1-800-887-8974 Other Information Death of Taxpayer Did the taxpayer die before filing a return for 2018? If so, the taxpayer’s spouse or per- sonal representative may have to file a return and sign it for the person who died (decedent) if the decedent was required to file a return. A personal representative can be an executor, administrator, or anyone who is in charge of the taxpayer’s property. If the decedent did not have to file a return but either had State income tax withheld, made estimated tax payments, or is eligible for various tax credits, a return must be filed to get a refund. If your spouse died in 2018 and you did not remarry in 2018, or if your spouse died in 2019 before filing a return for 2018, you may still file a joint return for the 2018 tax year. If a return is filed for a deceased taxpay- er, including a joint return with a surviving spouse, the Deceased oval must be filled in and the date of death must be written in the boxes provided. Generally, the personal representative or other responsible individual must sign the re- turn on behalf of the decedent. If a refund is due, Form N-110, Statement of Person Claim- ing Refund Due a Deceased Taxpayer, must be completed and attached to the return to ensure that the refund check will be issued in the name of the surviving spouse, personal representative, or other responsible individu- al instead of in the decedent’s name. A per- sonal representative or other individual may be required to attach other documents such as the death certificate. See Form N-110 for further information. Exception for joint returns filed by sur- viving spouse. If a joint return is being filed by the decedent and the decedent’s spouse, the spouse should write, “Filing as surviving spouse,” on the signature line which the de- cedent would have signed, and then the sur- viving spouse should sign his or her name on the other signature line. If a refund is being claimed on the return, Form N-110 is not re- quired. 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. Declaration of Estimated Tax Basic rules. Individuals who must pay more tax than is withheld, or who have no with- holding, may have to file a declaration of es- timated tax and pay that tax in a lump sum or installments. Income tax obligations might not be satisfied through withholding when an individual has income not subject to withhold- ing, such as from self-employment, rent, gains from sales of property, interest and dividend income, unemployment compensation, or dis- tributions from deferred compensation plans. Who Must File a Declaration on Form N-1. An individual subject to Hawaii net income tax generally must file Form N-1, Declaration of Estimated Income Tax for Individuals, un- less: (a) his or her estimated tax liability for the taxable year, after taking into account all taxes withheld or collected at the source, is less than $500, or (b) the taxpayer did not have any tax liability for the preceding tax- able year. See Form N-1 for details. Form N-1 can be filed and payment made electronically through the State’s Internet portal. For more information, go to tax.hawaii.gov/eservices/. Date and Payment of Estimated Tax. Your declaration for 2019 must be filed on or be- fore April 22, 2019. The tax may be paid in full with the declaration, or in equal install- ments on or before April 22, 2019, June 20, 2019, September 20, 2019, and January 21, 2020. Each installment payment must be sub- mitted with a payment voucher. Make checks or money orders payable to the “Hawaii State Tax Collector.” Penalties. If you are required to file a dec- laration but you fail to do so, you may be sub- ject to penalties. See Penalties and Interest on page 32. Multistate Tax Compact Act Any taxpayer, other than a corporation act- ing as a business entity in more than one state, who is required by Hawaii Income Tax Law to file a return and whose only activities in the State consist of sales and who does not own or rent real estate or tangible personal prop- erty 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. Tax- payers who elect the foregoing shall file 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 in- come tax purposes and a resident for Hawaii income tax purposes. In these situations, the special rules applicable to individuals who are considered nonresident aliens for federal income tax purposes will apply when the in- dividual files 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 first 3 steps that follow BEFORE you begin to fill in your return. Steps 4 and 5, filling in the return through line 6e, begin on page 7 and end on page 11. Step 6, filling in the rest of the return, is on page 11. The Line-By-Line Instructions for Form N-11 begin on page 11 and end on page 31. Finally, steps 7 through 12 begin on page 31. These are the steps you should take after your Form N-11, and other schedules and forms you need, are filled in. If you follow these steps and read the Line- By-Line Instructions, we feel you can fill in your return quickly and accurately. If you have any questions, call our Taxpayer Ser- vices staff.

Page 7 Step 1 Get all of your income records together. These include any Forms HW-2 and federal Forms W-2 or 1099 that you received. If you don’t receive a Form HW-2 or federal Form W-2 by January 31, or if the one you get isn’t correct, please contact your employer as soon as possible. Only your employer can give you a Form HW-2 or federal Form W-2, or correct it. If you cannot get a Form HW-2 or federal Form W-2 by February 15, please contact our Taxpayer Services staff. If you have someone prepare your return for you, make sure that person has all your income and expense records so he or she can fill in your return correctly. Remember, even if someone else prepares your return incor- rectly, YOU are still responsible. Step 2 If you plan to claim tax credits or itemize deductions, get the information and expense records you need. These instructions tell you what credits and deductions you can claim. Some of the records you may need are: • Medical and dental payment records. • Real estate and income tax receipts. • Interest payment records for a home mort- gage. • Receipts for charitable contributions. Step 3 Get any forms, schedules, or information you need. All forms and instructions you need may be picked up at any district tax office. You may also request that the forms and publications be mailed to you. Please allow approximately 10 days for the mailing of the tax forms. Tax forms are also available on the Internet. See page 6 for the phone number to request the forms you need and for the Department’s website address. Step 4 Fill in the oval(s) if you are filing an amended return. If you are filing an amended return, fill in the amended return oval at the top of Form N-11. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See page 33 of the instructions for more in- formation. Step 5 Fill in your tax year, the oval(s) if you are a first time filer or have an address or name change, name, address, social security number, filing status, and exemptions. Mailing Label If you requested a forms booklet, take the mailing label from the booklet we sent to you and make sure the information is correct. If any information is incorrect, do not use the mailing label. Instead, print the entries in this section. After you have completed and checked all entries, attach your label (if the information is correct) to the return over the mailing ad- dress area where indicated. Use of the label helps us identify your account, saves process- ing time, and speeds refunds. Do not attach your label to the envelope. It may get separated from your return. If you did not receive a label, print the en- tries in this section. Do not use the IRS mailing label. Tax Year, First Time Filer, Address or Name Change If you are filing your return on a fiscal year basis, you must fill in the dates that your fiscal year begins and ends. If you are filing a tax return for the first time or if your address or name has changed, fill in the appropriate oval above the name and address area of the tax return. If your mailing address has changed, and you do not notify the Department of the change by filling in the “Address or Name Change” oval, your address may not be up- dated, any refund due to you may not be de- livered (the U.S. Postal Service is not permit- ted to forward your State refund check), and important notices or correspondence to you regarding your return may be delayed. To no- tify the Department of your new address, you can also complete Form ITPS-COA, Change of Address Form. Name Write your name, and your spouse’s name if you are married and filing 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 mar- riage, divorce, etc., make sure you immediate- ly notify the Social Security Administration so that the name on your tax return is the same as the name on the social security records. If these names do not match, your refund may be delayed. If you file joint returns, write the names in the same order every year. Write any descriptions (e.g., Jr., III, etc.) in the space provided for the suffix. You must also write the first four letters of your last name in the boxes provided. If you are married, you must also write the first four letters of your spouse’s last name in the boxes provided whether joint or separate returns are filed. Address Write your current mailing address in the space provided. If you receive your mail “in care of” someone else (i.e., your mail is sent to an address belonging to someone other than yourself), fill in that person’s name in the space provided. If your address is outside the United States or its possessions or territories, enter the city in the space provided for “City, town or post office,” 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 abbre- viate the country name. Social Security Number Write your social security number in the space provided. If you are married, you must also write your spouse’s social security num- ber in the space provided whether joint or separate returns are filed. Your social securi- ty 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 filing a joint return, at the top of Form N-11, pages 2, 3, and 4. If you are an alien and was issued an indi- vidual taxpayer identification number (ITIN) by the IRS, enter your ITIN in the space pro- vided for the social security number. If you have applied for an ITIN but the IRS has not yet issued the ITIN, write “ITIN Applied For” in the space below the “THIS SPACE RE- SERVED” box. Filing Status Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only one oval. Note: Civil union couples have the same tax filing status options as married couples. Note: More than one filing status may apply to you. Choose the one that will give you the low- est tax. Your Hawaii filing status may or may not be the same as your federal filing status. Single Note: Civil union couples may not choose “single” as their filing status. You can fill in oval 1 if any of the following was true on December 31, 2018. • You were never married. • You were legally separated according to your state’s law under a decree of divorce or separate maintenance. But if, at the end of 2018, your divorce was not final (an in- terlocutory decree), you are considered married and cannot fill in oval 1. • You were widowed before January 1, 2018, and did not remarry before the end of 2018. If you have a child, you may be able to use

Page 8 the qualifying widow(er) filing status. See Qualifying Widow(er) on page 9. If you are unmarried and provide a home for certain other persons, you may be able to file as Head of Household. See Head of Household on this page. Married Filing Joint Return You can fill in oval 2 if any of the following apply. • You were married at the end of 2018, even if you did not live with your spouse at the end of 2018. • Your spouse died in 2018 and you did not remarry in 2018. • You were married at the end of 2018, and your spouse died in 2019 before filing a 2018 return. If you are married and file a joint return, both you and your spouse must report all of your income, exemptions, deductions, and credits on your joint return. You can file a joint return even if only one of you had income or if you did not live together all year. How- ever, both of you must sign the return. If you file 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. Note: If you and your spouse file a joint return for the year and later decide to file separately, both you and your spouse MUST file amended returns on or before the due date of the origi- nal return (April 20). You may not change your filing status from married filing jointly to married filing separately after that date. If your spouse died in 2018 or in 2019 before filing a return for 2018, see Death of Taxpayer on page 6. Special Rule for Nonresidents or Part-Year Residents Who File a Joint Return With a Ha- waii 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 resi- dent who is married to a full-year Hawaii resi- dent, you may choose to file a joint return with your resident spouse. By filing a joint return, however, you and your spouse will be taxed on your combined worldwide income for the entire year. Special Rule for Nonresidents or Part-Year Residents Who File a Joint Return With a Part- Year Resident on Form N-15. If at the end of the taxable year you were a nonresident (but you were a U.S. resident) or a part-year resi- dent who is married to a part-year resident, you may choose to file a joint return with your part-year resident spouse. By filing a joint return, you and your spouse will be taxed on your combined worldwide income for the pe- riod in which the part-year resident is a Ha- waii resident. Special Rule for Nonresident Aliens and Du- al-Status Aliens. Generally, a married couple cannot file 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 2018, you can elect to be treated as a resident alien and file a joint federal return. See federal Publi- cation 519 for details. If you and your spouse have made that election on your federal re- turn, you also may choose to file a joint Ha- waii return. By filing a joint return, you and your spouse will be taxed on your combined worldwide income. Note: For purposes of filing a joint return, common law marriages are not recognized under Hawaii law unless they began in a state which permits common law marriages. Married Filing Separate Return If you are married and file a separate re- turn, you generally report only your own in- come, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduc- tion, the credit for child and dependent care expenses, or the earned income tax credit. You also cannot take the standard deduction if your spouse itemizes deductions. If you file a separate return, write your spouse’s full name in the space after oval 3. Also write the first four letters of your spouse’s last name and your spouse’s social security number in the boxes provided. If your spouse does not file a Hawaii tax re- turn, you may be able to claim the exemption for your spouse. See the instructions for line 6b. If you were married in 2018, had a child liv- ing with you, and lived apart from your spouse during the last six months of 2018, you may be able to file as Head of Household. See Married persons who live apart on page 9. Special Rule for Nonresident Aliens and Du- al-Status Aliens. Married nonresident aliens must file 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 2018, you can elect to be treated as a resident alien and file a joint fed- eral 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 file a joint Hawaii return. By filing a joint return, you and your spouse will be taxed on your combined worldwide income. Head of Household Note: Since this filing status is for unmarried individuals who provide a home for certain other persons, a person in a civil union may not choose “head of household” as their fil- ing status. However, a person in a civil union may file as “head of household” if the person is considered unmarried because they lived apart from their civil union partner for the last six months of 2018 and they meet the other rules under Married persons who live apart on page 9. This filing status is for unmarried individu- als who provide a home for certain other per- sons. You are considered unmarried for this purpose if any of the following applies. • You were legally separated according to your state’s law under a decree of divorce or separate maintenance at the end of 2018. But if, at the end of 2018, your divorce was not final (an interlocutory decree), you are considered married. • You are married but lived apart from your spouse for the last six months of 2018 and you meet the other rules under Married persons who live apart on page 9. • 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 un- married (or considered unmarried) and either Test 1 or Test 2 applies. Test 1. You paid over half the cost of keep- ing up a home that was the main home for all of 2018 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 11). Your parent did not have to live with you. Test 2. You paid over half the cost of keep- ing up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you on this page). 1. Any person whom you can claim as a de- pendent. 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 10, b. Any person who is your dependent only because he or she lived with you for all of 2018, or c. Any person you claimed as a dependent under a multiple support agreement. See page 11. 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 2018 return. 4. Your qualifying child who, even though you are the custodial parent, is not your dependent because of the rule for Chil- dren of divorced or separated parents on page 10. If the child is not claimed as your depen- dent, enter the child’s name on line 4. Qualifying child. To find out if someone is your qualifying child, see Step 1 of the line 6c instructions on page 9. Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on page 9. Exception to time lived with you. Tempo- rary absences by you or the other person for special circumstances, such as school, vaca- tion, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 11, if applicable.

Page 9 If the person for whom you kept up a home was born or died in 2018, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see federal Publication 501. Keeping up a home. To find out what is in- cluded in the cost of keeping up a home, see federal Publication 501. Special Rule for Nonresident Aliens and Du- al-Status Aliens.—If you were a nonresident alien or dual-status alien during the tax year, you cannot file as Head of Household. Married persons who live apart. Even if you were not divorced or legally separated at the end of 2018, you are considered unmarried if all of the following apply. • You lived apart from your spouse for the last six months of 2018. Temporary ab- sences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home. • You file a separate return from your spouse. • You paid over half the cost of keeping up your home for 2018. • Your home was the main home of your child, stepchild, or foster child for more than half of 2018 (if half or less, see Excep- tion to time lived with you on page 8). • 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 10. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Special Rule for Nonresident Aliens and Dual-Status Aliens.—If you were a nonresident alien or dual-status alien during the tax year, the special rules for Married persons who live apart will not apply to you unless you meet all of the tests previously stated, and you are a res- ident of Canada or Mexico. If you are consid- ered unmarried under these rules, you may file as a single individual. You cannot file as Head of Household. Qualifying Widow(er) You can fill in oval 5 and use joint return tax rates for 2018 if all of the following apply. • Your spouse died in 2016 or 2017 and you did not remarry before the end of 2018. • 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 2018: – – The child had gross income of $4,150 or more, – – The child filed 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 2018. 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 filed a joint return with your spouse the year he or she died, even if you did not actually do so. If your spouse died in 2018, you cannot file as qualifying widow(er). Instead, see the in- structions for Married Filing Joint Return on page 8. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on this page. Exception to time lived with you. Tempo- rary absences by you or the child for special circumstances, such as school, vacation, busi- ness, medical care, military service, or deten- tion in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 11, if applicable. A child is considered to have lived with you for all of 2018 if the child was born or died in 2018 and your home was the child’s home for the entire time he or she was alive. Keeping up a home. To find out what is in- cluded in the cost of keeping up a home, see federal Publication 501. Note: See Death of Taxpayer on page 6 for more information. Special Rule for Nonresident Aliens and Du- al-Status Aliens.—The special rules for Quali- fying Widow(er) will not apply unless the sur- viving 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 nonresi- dent 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 re- turn. If you can be claimed as a dependent on another person’s tax return, do not fill in the oval on line 6a. Instead, fill in the oval above line 21. Fill in the oval for “Age 65 or over” if you are age 65 or over as of January 1, 2019. Line 6b Spouse Fill in the oval on line 6b if either of the fol- lowing applies. 1. Your filing status is married filing jointly and your spouse cannot be claimed as a de- pendent on another person’s return. 2. You were married at the end of 2018, your filing status is married filing separately, and both of the following apply. a. Your spouse had no income and is not fil- ing a return. b. Your spouse cannot be claimed as a de- pendent on another person’s return. If your spouse meets these qualifications, fill in the oval under line 6b. If you became divorced or legally separated during 2018, you cannot take an exemption for your former spouse. Fill in the oval for “Age 65 or over” if your spouse was age 65 or over as of January 1, 2019 and your filing status is married filing jointly. Death of your spouse. If your spouse died in 2018 and you did not remarry by the end of 2018, fill in the ovals on line 6b for the exemp- tions you could have taken for your spouse on the date of death. See the instructions for Death of Taxpayer on page 6. Enter the number of ovals filled on lines 6a and 6b. Lines 6c and 6d Children and Other Dependents Enter on lines 6c and 6d the full names, so- cial security numbers, and relationship for your dependent children and other depen- dents. Each dependent must have a social security number. If you have more than four dependents, attach a statement with the re- quired information. Enter the number of your dependent children in the box for line 6c. En- ter the number of other dependents in the box for line 6d. Follow the steps below to find out if a person qualifies 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 2018 and younger than you (or your spouse, if filing jointly), or under age 24 at the end of 2018, a student, and younger than you (or your spouse, if filing jointly), or any age and permanently and totally disabled, and • Who did not provide over half of his or her own support for 2018, and • Who is not filing a joint return for 2018 or is filing a joint return for 2018 only to claim a refund of withheld income tax or estimated tax paid, and • Who lived with you for more than half of 2018. If the child did not live with you for the required time, see Exception to time lived with you on page 11. 1. Do you have a child who meets the condi- tions to be your qualifying child? Step 1

Page 10 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. resident alien, or a resident of Canada or Mexico? If the child was adopted, see Ex- ception to citizen test on this page. Yes. Go to Question 2. No. Stop. You cannot claim this child as a dependent. 2. Was the child married? Yes. See Married person on page 11. No. Go to Question 3. 3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2018 tax return? Yes. 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 descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, or a son or daughter of any of them (for ex- ample, your niece or nephew), or Father, mother, or an ancestor or sibling of either of them (for example, your grand- mother, grandfather, aunt, or uncle), or Stepbrother, stepsister, stepfather, step- mother, son-in-law, daughter-in-law, fa- ther-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Excep- tion to time lived with you on page 11, and • Who was not a qualifying child of any tax- payer for 2018. For this purpose, a person is not a taxpayer if he or she is not required to file a Hawaii income tax return and ei- ther does not file such a return or files only to get a refund of withheld income tax or estimated tax paid, and • Who had gross income of less than $4,150 in 2018. If the person was permanently and totally disabled, see Exception to gross in- come test on this page, and • For whom you provided over half of his or her support in 2018. But see Children of divorced or separated parents on this page, and Multiple support agreements and Kid- napped child on page 11. 1. Does any person meet the conditions to be your qualifying relative? Yes. Go to Question 2. No. Stop. Go to Form N-11, line 7. 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resi- dent of Canada or Mexico? If your qualify- ing relative was adopted, see Exception to the citizen test on this page. Yes. Go to Question 3. No. Stop. You cannot claim this person as a dependent. 3. Was your qualifying relative married? Yes. See Married person on page 11. No. Go to Question 4. 4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2018 tax return? Yes. Stop. You cannot claim any depen- dents. Go to Form N-11, line 7. No. You can claim this person as a depen- dent. Definitions and Special Rules. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncusto- dial parent if all of the following conditions apply. 1. The parents are divorced, legally separat- ed, separated under a written separation agreement, or lived apart at all times dur- ing the last six months of 2018 (whether or not they are or were married). 2. The child received over half of his or her support for 2018 from the parents (and the rules on Multiple support agreements, on page 11, 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 2018. 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 2018, and the noncusto- dial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agree- ment went into effect after 1984 and be- fore 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of federal Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 de- cree or agreement. b. A pre-1985 decree of divorce or separate maintenance or written separation agree- ment between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncusto- dial parent provides at least $600 for sup- port of the child during 2018. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption. However, this does not allow the noncustodial parent to claim head of household filing sta- tus, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income tax credit. See federal Publication 501 for details. Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2018. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial par- ent is the parent with the higher federal ad- justed 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 agree- ment. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The other parent will not claim the child as a dependent. 3. The years for which the claim is released. The noncustodial parent must include all of the following pages from the decree or agree- ment. • Cover page (include the other parent’s so- cial security number on that page). • The pages that include all the information identified in (1) through (3) above. • Signature page with the other parent’s sig- nature and date of agreement. You must include the required information even if you filed it with your return in an ear- lier year. Post-2008 decree or agreement. If the di- vorce decree or separation agreement went into effect after 2008, the noncustodial par- ent 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 custo- dial parent’s claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent’s claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see federal Form 8332. Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen. Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined on page 11), certain income for services per- formed at a sheltered workshop may be ex- cluded for this test. For details, see federal Publication 501. Step 2 Step 3

Page 11 Exception to time lived with you. Tempo- rary absences by you or the other person for special circumstances, such as school, vaca- tion, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Chil- dren of divorced or separated parents on page 10, or Kidnapped child on this page. If the person meets all other requirements to be your qualifying child but was born or died in 2018, the person is considered to have lived with you for more than half of 2018 if your home was this person’s home for more than half the time he or she was alive in 2018. Any other person is considered to have lived with you for all of 2018 if the person was born or died in 2018 and your home was this per- son’s home for the entire time he or she was alive in 2018. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, and the earned income tax credit. See federal Pub- lication 501. Married person. If the person is married and files a joint return, you cannot claim that person as your dependent. However, if the person is married but does not file a joint re- turn or files a joint return only to claim a re- fund 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 10 (for a qualifying child) or Step 3, Question 4, on page 10 (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 hav- ing provided over half of the support. For de- tails, see federal Publication 501. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2018, the person cannot engage in any substantial gainful activity because of a physi- cal or mental condition and a doctor has de- termined 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. 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 qualify- ing child for the (1) dependency exemption, (2) head of household filing status, (3) credit for child and dependent care expenses, (4) exclusion for dependent care benefits, and (5) earned income tax credit, unless the special rule for Children of divorced or separated par- ents on page 10 applies. No other person can take any of the five tax benefits 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 par- ent, the child is treated as the qualifying child of the parent. • If the parents file 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 file a joint return to- gether 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 2018. 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 2018. • If no parent can claim the child as a quali- fying child, the child is treated as the qualifying child of the person who had the highest federal AGI for 2018. • If a parent can claim the child as a qualify- ing 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 2018, but only if that per- son’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 condi- tions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed above for which you otherwise qualify. Your mother cannot claim any of the five tax benefits listed above based on your daughter. However, if your mother’s federal AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother. If you will be claiming the child as a qualify- ing child, go to Step 2 on page 10. Otherwise, stop; you cannot claim any benefits based on this child. Student. A student is a child who during any part of five calendar months of 2018 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a tech- nical, trade, or mechanical school. It does not include an on-the-job training course, corre- spondence school, or school offering courses only through the Internet. Birth or Death of Dependent. You can take an exemption for a dependent who was born or who died during the taxable year if he or she met the tests for a dependent while alive. This means that a baby who lived only a few minutes can be claimed as a dependent. Line 6e Add the numbers you entered in the boxes for 6a, 6b, 6c, and 6d. Enter the total in the box on line 6e. Step 6 Fill in your return. Line-By-Line instructions for filling in Form N-11 begin on this page and end on page 31. Please read and follow the instructions care- fully. Rounding Off to Whole Dollars The Department requires individual tax- payers 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 figure 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 first method is to include the cents when adding and round off only the total. The other method is to round off each entry. For exam- ple: You received two W-2 forms, one showing Hawaii withholding of $50.55 and one show- ing Hawaii withholding of $185.73. For round- ing method 1, show your total Hawaii with- holding as $236, ($50.55 + $185.73 = $236.28 rounded to $236). For rounding method 2, show your total Hawaii withholding as $237, ($50.55 rounded to $51.00 + $185.73 rounded to $186.00 = $51 + $186 = $237). Line-By-Line Instructions - Form N-11 Special Note to Part-Year Residents Form N-11 is to be filed by full-year resi- dents only. If you were a Hawaii resident for only part of 2018, you must file Form N-15 in- stead. Caution: The dates to be entered at the top of Form N-11 are not for part-year residents to enter the period of their Hawaii residency. Income An individual who was a Hawaii resident for the entire year is subject to income tax on his or her entire income, computed without re- gard to source in the State. Line 7 Federal Adjusted Gross Income (Federal AGI) Report the federal AGI from the appropri- ate line of federal Form 1040. If you are not required to file a federal income tax return,

Page 12 use federal Form 1040 as a worksheet to de- termine the amount to report as your federal AGI. If you are filing a joint return for federal income tax purposes and a married filing separate return for state income tax purposes, use federal Form 1040 as a worksheet to de- termine the amount to report as your federal AGI. Your federal AGI must be calculated as if you are filing a federal married filing sepa- rate return. Note: Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to file as unmarried individuals on their federal income tax returns. There- fore, they should use federal Form 1040 as a worksheet to determine the amount to report as their federal AGI. Their federal AGI must be calculated as if they are filing a federal married filing joint return or a federal mar- ried filing separate return. If the federal AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes. Hawaii Additions to Federal AGI Line 8 Difference Between State and Federal Wages If the amount in Form W-2, Box 16 (State wages) is larger than Form W-2, Box 1 (Fed- eral wages), subtract the federal wages from the state wages and enter the difference here. If you receive more than one Form W-2, add the differences from all of the forms. For ex- ample, federal employees getting Cost of Liv- ing Allowance (COLA) or Living Quarter Al- lowance (LQA) may see a difference that must be reported here. If you received COLA or LQA and do not see a difference between state and federal wages, enter the amount of COLA or LQA reported on your Form W-2. State or County employees who are in the contributory or hybrid plan of the Employees Retirement System also will see a difference 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 another State (including inter- est distributions from a mutual fund investing in these bonds), enter the interest on line 9. Do not include interest from bonds issued by the Governments of Puerto Rico, U.S. Virgin Islands, Guam, and American Samoa, or any of their political subdivisions. Also, do not in- clude distributions of short-term or long-term gains because these amounts are included in federal 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 Individual Housing Accounts. • Peace Corps compensation. • Differences in depreciation and gain. • Compensation from temporary employ- ment outside the United States. • Differences in the deduction for student loan interest. • Differences in the taxable portion of em- ployer-provided adoption benefits. • Qualified tuition program distributions for elementary and secondary school ex- penses. • Distributions from certain foreign corpo- rations. • Other adjustments. These items are explained in more detail as follows. Taxable Refund of State Income Taxes Note: A refundable state tax credit (except for the refundable food/excise tax credit, credit for low-income household renters, credit for child and dependent care expenses, and credit for child passenger restraint system(s)) is sub- ject to income tax to the extent the refundable credit exceeds the taxpayer’s tax liability and results in a cash payment from the state. Be- cause such a payment is not actually a refund of prior taxes paid, it is not treated as a tax re- fund potentially excludable under IRC section 111 (recovery of tax benefit items). Therefore, the State Tax Refund Worksheet on page 37 should not be used to determine the taxable portion of these refundable state tax credits. For more information, see Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5.” The taxable portion of your Hawaii tax re- fund may be different from the amount re- ported on your federal return. Use the State Tax Refund Worksheet on page 37 to figure the taxable portion of your refund and to deter- mine if an adjustment needs to be made here. Note: None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, (b) elected to deduct state and local general sales taxes instead of state and local income taxes, or (c) did not deduct state and local income taxes because your federal adjusted gross income was above cer- tain threshold amounts. If you received a refund or credit in 2018 for state income taxes you paid before 2018, 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 2018 that you were entitled to receive in 2018 but chose to apply to your 2018 estimated state income tax is considered to have been received in 2018. If you received a refund of 2017 taxes and you deducted state income taxes on line 21b of your 2017 Form N-11, figure the taxable por- tion of your refund using the State Tax Refund Worksheet on page 37. When completing the State Tax Refund Worksheet on page 37, 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. Note: If you received income tax refunds from other states, include these amounts on line 1 of the State Tax Refund Worksheet on page 37. If your refund included taxes from any pre- vious 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 as taxable interest income. If your 2017 Hawaii AGI was over $166,800 ($83,400 for married taxpayers filing sepa- rately), you may be able to report a smaller amount of your tax refund as income because your itemized deductions were reduced in 2017. To compute the proper amount, see fed- eral Publication 525, “Taxable and Nontax- able Income,” under Itemized deductions lim- ited. 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 Work- sheet is subtracted, and the base amount for the limitation of itemized deductions remains at $166,800 ($83,400 for married taxpayers fil- ing separately). If you use this calculation, en- ter the result on line 8 of the State Tax Refund Worksheet on page 37. If your 2017 state and local income tax re- fund is more than your 2017 state and local income tax deduction minus the amount you could have deducted as your 2017 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 Individual Housing Account (IHA), or you are notified by an IHA trustee that you have received a taxable distribution, report the tax- able amount on line a of the Hawaii Additions Worksheet on page 37. • If you purchased residential property be- fore January 1, 1990, with a distribution from an IHA, you must include in gross income in the year the property is sold, conveyed, or transferred an amount equal to the amount of the distribution, unless an election was made to include one-tenth of the distribution in gross income each

Page 13 year for ten years. In addition, a penalty is added to your gross income. Attach Form N-103, Sale of Your Home, to figure the ad- ditional gross income. • If you purchased residential property af- ter December 31, 1989, you must include in gross income one-tenth of the distribu- tion each year for ten years. If you sell the property purchased with an IHA distribu- tion before the end of the ten-year period, the remaining amount of the distribution not previously reported must be included in gross income in the year of sale. In addi- tion, a penalty is added to your tax liability. Attach Form N-103, Sale of Your Home, to figure the additional tax liability. • If you purchased residential property af- ter December 31, 1996, with a distribution from an IHA established prior to January 1, 1990, and you have made the election to do so, you must include in gross income in the year the property is sold, conveyed, or transferred an amount equal to the amount of the distribution. In addition, a penalty is added to your gross income. Attach Form N-103, Sale of Your Home, to figure the ad- ditional gross income. • If you use an IHA distribution for any pur- pose other than to purchase a first princi- pal residence in Hawaii, or if you borrow against the IHA for such a purpose, the distribution (or the loan amount) is tax- able, and a 10% penalty tax is imposed. The additional tax is the same amount shown in Box 4 of Form N-2, Distribution from an Individual Housing Account, and must be included on line 27. • If you establish an IHA and later marry a person owning residential property, the IHA will terminate and distribute all of the assets to you. In this case, you must include the total distribution in your gross income. No penalty tax is imposed, but the 10% is still withheld. Be sure to claim the withheld amount on line 37. • If an individual establishes an IHA and then dies or becomes totally disabled, spe- cial rules apply. For more information, see sections 18-235-5.5(r) and (s), Hawaii Ad- ministrative 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 Ad- ditions Worksheet on page 37. Depreciation and Gain Adjustments Note: Hawaii did not adopt the federal pro- visions for bonus depreciation, increased IRC section 179 deduction (Hawaii limit is $25,000), and inclusion of off-the-shelf com- puter software as property qualifying for the IRC section 179 deduction. If the bonus depre- ciation, increased IRC section 179 deduction, or IRC section 179 deduction for off-the-shelf computer software is claimed for federal tax purposes, you must: (a) complete a federal Form 4562 for Hawaii tax purposes, (b) at- tach the completed federal Form 4562 to the Hawaii tax return, (c) make the necessary adjustments to the Hawaii tax return for the depreciation difference between federal and Hawaii on line d of the Hawaii Additions Worksheet on page 37, and (d) attach to the Hawaii tax return any worksheet showing the computation of the adjustments. You must also keep records of the differences in the as- set’s depreciable basis for federal and Hawaii tax purposes. If you claimed the capital goods excise tax credit, hotel construction and remodeling tax credit, technology infrastructure renovation tax credit, or drought mitigating water stor- age facility income tax credit, and did not in- clude 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 deduc- tion for any such asset, multiply the depre- ciation 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 37. • If you sold or otherwise disposed of any such asset, your gain or loss will be dif- ferent from that reported on your federal return. The difference will be the amount of the applicable income tax credit that has not already been recovered through depre- ciation deductions. Enter this amount on line e of the Hawaii Additions Worksheet on page 37. In addition, you may need to file Form N-312, Recapture of Capital Goods Excise Tax Credit; see Form N-312 for more information. Temporary Employment Outside the U.S. If, while you were a Hawaii resident, you worked outside the United States and you filed federal Form 2555 or 2555-EZ 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 Ha- waii Additions Worksheet on page 37, enter: • The amount on Form 2555-EZ, line 18; or • The sum of Form 2555, line 43, and Form 2555, line 48. Student Loan Interest Deduction The student loan interest deduction may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation instead of your federal modified adjusted gross income, and Hawaii’s modified adjusted gross income ranges for phasing out the deduction will not be adjusted for infla- tion. Use the Student Loan Interest Deduction Worksheet on page 40 to determine if an ad- justment needs to be made here. Employer-Provided Adoption Benefits The taxable portion of your employer-pro- vided adoption benefits may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation in- stead of your federal modified adjusted gross income, and Hawaii’s exclusion amount and modified adjusted gross income limit will not be adjusted for inflation. Use the Adoption Benefits Worksheet on page 40 to determine if an adjustment needs to be made here. Qualified Tuition Program Distributions for Elementary and Secondary School Expenses Hawaii conforms to the federal provision where distributions from qualified tuition programs are not taxable if used to pay for qualified higher education expenses. Howev- er, pursuant to Act 27, Session Laws of Hawaii 2018, Hawaii did not adopt the federal provi- sion that elementary and secondary school expenses of up to $10,000 per year are quali- fied expenses for qualified 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 37. Owners of Certain Foreign Corporations Certain foreign corporations are classified as Controlled Foreign Corporations (CFCs), Passive Foreign Investment Companies (PF- ICs), or Foreign Personal Holding Companies (FPHCs). Federal law requires that share- holders of these foreign companies recognize certain income earned by these companies before the companies distribute dividends. Hawaii has no comparable provisions. If you own one or more of these corporations, you had to file federal Form 5471, or you sold stock in any of these kinds of companies, you may need to make an adjustment here. Other Adjustments Other adjustments to federal AGI include the following: • Hawaii has not adopted the federal provi- sions relating to: – – the deduction for capital costs incurred in complying with environmental protec- tion agency sulfur regulations under IRC section 179B, and – – the exclusion from income of benefits un- der 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 instruc- tions. 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 ad- ditional adjustment is needed to arrive at Ha- waii adjusted gross income, enter the amount of the adjustment on line j of the Hawaii Addi- tions Worksheet on page 37, write “X” on the dotted line next to line 10, and attach an expla-

Page 14 nation 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 distribu- tions from an employer-funded pension plan. If you received qualifying distributions from an employer-funded profit sharing, defined contribution, or defined benefit plan, or from a government retirement system (e.g., federal civil service, military pension, state or coun- ty retirement system), enter the qualifying amount here. Nontaxable Distributions The following lines describe what qualifying distributions are. These qualifying distribu- tions 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 “qualified plan” as defined in IRC section 401. Employer-Funded Pension Plans The following three types of distributions are not taxed by Hawaii and should be includ- ed on line 13: (1) Pension or annuity distributions from a public (i.e., government) retirement system (e.g., federal civil service annuity, military pension, state or county retirement system), unless voluntary contributions were made by an employee under an elective right. For more information, see section 18-235-7-02, HAR. (2) Distributions from a private employer pension plan received upon retirement (in- cluding early retirement and disability retire- ment) if the employee did not contribute to the pension plan. (3) Distributions from a pension plan at age 70-1/2 that are made to comply with the federal mandatory payout rule do qualify as a retirement payment whether or not the em- ployee is still working full time. Distributions from a private employer pen- sion plan received upon retirement are par- tially taxed by Hawaii if the employee con- tributed to the pension plan. Rollover IRAs A rollover IRA is treated as a continuation of the original plan that provided the money that is rolled over. If distributions from the original plan would be characterized as a qualified distribution, distributions out of the rollover IRA need not be reported as well. Example - An individual received a lump sum distribution from an employer-funded profit-sharing plan upon retirement. The individual did not contribute to the profit- sharing plan. The entire lump sum distribu- tion was rolled over to an IRA. In 2018, 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 re- ceived upon retirement qualifies as a pension, the amount rolled over from the regular IRA to the Roth IRA also qualifies as a pension. Therefore, the amount rolled over to the Roth IRA is exempt from Hawaii’s income tax. Taxable Pensions and Annuities 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 compensa- tion plan may be partly or fully taxable. A de- ferred 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 Simplified Em- ployee 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 Retire- ment Accounts (IRAs) that are not funded through a Simplified Employee Pension (SEP) plan, are considered to be your own invest- ments. Distributions from these plans may be fully or partly taxable, depending on whether your IRAs include deductible or nondeduct- ible contributions. See federal Publications 590-A and 590-B, and federal Form 8606, for more details. Rollover IRAs A rollover IRA is treated as a continuation of the original plan that provided the money that is rolled over. If distributions from the original plan would be characterized as tax- able, distributions out of the rollover IRA would be taxable as well. Example - An individual received a lump sum distribution from an employer-funded profit-sharing plan upon separation from ser- vice before retirement. The individual did not contribute to the profit-sharing plan. The entire lump sum distribution was rolled over to an IRA. In 2018, the individual rolled over $50,000 from the IRA to a Roth IRA. The en- tire amount rolled over to the Roth IRA repre- sents the lump sum distribution received by the individual upon separation from service and earnings thereon. Since the lump sum distribution that the individual received upon separation from service does not qualify as a pension (the distribution is not paid upon retirement, disability, or death), the amount rolled over from the regular IRA to the Roth IRA also does not qualify as a pension. There- fore, the amount rolled over to the Roth IRA is taxable for Hawaii’s income tax. Hybrid Plans If you received a distribution from a plan that is partly pension and partly deferred compensation, such as a 401(k) plan with a profit sharing component or an employer matching program, a SEP plan with employer contributions as well as a salary reduction op- tion, or a similar hybrid plan, attach Schedule J to figure the taxable amount. Lump-Sum Distributions If you received a lump-sum distribution from a pension plan and you are electing to use the special ten-year averaging method, attach Schedule J and Form N-152, Tax on Lump-Sum Distributions, to figure the tax- able amount. Note: If your lump-sum distribution included capital gain amounts, you may be able to re- duce your tax by including the capital gain amounts on Form N-152 and electing the capi- tal gains treatment. See Form N-152 Instruc- tions for more information. To compute the taxable portion of your an- nuity or pension, use Schedule J. Caution: Certain transactions, such as loans against your interest in a qualified plan, may be treated as taxable distributions. For more information on the taxation of pen- sions, see sections 18-235-7-02 to 18-235-7- 03, HAR, Tax Information Release No. 90-4, “Taxability of Benefit Payments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C),” and Tax Information Release No. 96-5, “Taxation of Pensions Un- der the Hawaii Net Income Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Secu- rity and Railroad Retirement Act Benefits; Limitation on Deductions for Contributions to a Nonqualified Plan.” Line 14 Social Security Benefits Hawaii does not tax Social Security or first tier Railroad Retirement Act benefits. Enter the amount from Form 1040, line 5b.

Page 15 Line 15 Military Reserve or Hawaii National Guard Duty Pay Exclusion Hawaii does not tax the first $6,564 received by each member of the reserve components of the army, navy, air force, marine corps, coast guard of the United States of America, and the Hawaii national guard, as compensation for performance of duty as such. If you qualify, enter the smaller of: • $6,564, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve compo- nent. If you are married filing a joint return, and you and your spouse qualify, add the exclu- sions 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 es- tablished for saving for a down payment on your first principal residence. A deduction not to exceed $10,000 shall be allowed for a married couple filing a joint return. No de- duction shall be allowed on any amounts dis- tributed 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 reas- sessed. The account is to encourage first-time home buyers to save money for a down pay- ment on a home. The “first principal residence” means a res- idential property purchased with the payment or distribution from the individual housing ac- count which shall be owned and occupied as the only home by an individual who did not have any previous interest in, individually, or if the individual is married, whose spouse did not own any interest in a residential property inside or outside of Hawaii within the last 5 years prior to opening the IHA. The amounts paid in cash allowable as a deduction for all taxable years are limited to $25,000, in the aggregate, excluding interest earned or accrued. This limitation also applies to married individuals having separate ac- counts; 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 qualified expenditures you made dur- ing the taxable year to maintain the tree on your private property. The tree must be desig- nated as an exceptional tree by the local coun- ty arborist advisory committee under chapter 58, Hawaii Revised Statutes (HRS). Qualified expenditures are those expenses you incurred to maintain the exceptional tree (excluding interest) that are deemed “reasonably neces- sary” by a certified arborist. No deduction is allowed in more than one taxable year out of every three consecutive taxable years. An affidavit signed by a certified arborist stating that the amount of expenditures are deemed reasonably necessary must be at- tached to your tax return. The affidavit also must include the following information: (1) type of tree, (2) location of tree, and (3) de- scription and amount of expenditures made in 2018 to maintain the tree. The affidavit 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. Savings Bonds. • Differences in the taxable portion of the Hawaii tax refund. • Interest earned on an Individual Housing Account. • Compensation earned by patients with Hansen’s disease. • Expenses not allowed on your federal re- turn because they were connected with federal credits. • Unearned income of children that you in- cluded in your federal return, if the chil- dren are filing Hawaii returns. • Benefits from or premiums paid to legal services plans. • Differences in the deduction for student loan interest. • Differences in the taxable portion of em- ployer-provided adoption benefits. • Certain income from a qualified high tech- nology business. • Contributions to and interest earned by an individual development account. • Moving expenses. • Qualified bicycle commuting reimburse- ment. • Undistributed income earned by certain foreign corporations. • 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 in- terest received on federal obligations, includ- ing Treasury bills and notes and U.S. Savings Bonds, enter the amount of that interest on line a of the Hawaii Subtractions Worksheet on page 37. 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 filed federal Form 8815: If you re- deemed 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 12. In some cases, the worksheet may call for an ad- justment 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 37. Patients With Hansen’s Disease Hawaii does not tax compensation by Ha- waii or the U.S. to a patient affected with Han- sen’s disease (also known as leprosy). Enter the amount of the qualifying compensation on line d of the Hawaii Subtractions Worksheet on page 37. 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 qualified clinical test- ing expenses; and some of your business ex- penses were disallowed because you took the credits (IRC section 280C), enter the amount of the disallowed expenses on line e of the Hawaii Subtractions Worksheet on page 37. Hawaii does not have those credits, and does allow the expense deductions. Children Having Unearned Income If you filed federal Form 8814, Parents’ Election To Report Child’s Interest and Divi- dends, and you are not filing Form N-814 be- cause your child will file a Hawaii tax return, enter the total amount from line 12 of federal Form(s) 8814 on line f of the Hawaii Subtrac- tions Worksheet on page 37. Attach a copy of federal Form(s) 8814. Legal Services Plans If you received benefits from a qualified group legal services plan or if your employer contributed to a group legal services plan, and

Page 16 you reported these benefits or contributions as taxable income on your federal return, check with your plan to see that it qualifies under Hawaii standards. If it does, Hawaii will not tax these amounts. Enter the amount of federally taxable benefits or contributions on line g of the Hawaii Subtractions Work- sheet on page 37. Student Loan Interest Deduction The student loan interest deduction may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation instead of your federal modified adjusted gross income, and Hawaii’s modified adjusted gross income ranges for phasing out the deduction will not be adjusted for infla- tion. Use the Student Loan Interest Deduction Worksheet on page 40 to determine if an ad- justment needs to be made here. Employer-Provided Adoption Benefits The taxable portion of your employer-pro- vided adoption benefits may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation in- stead of your federal modified adjusted gross income, and Hawaii’s exclusion amount and modified adjusted gross income limit will not be adjusted for inflation. Use the Adoption Benefits Worksheet on page 40 to determine if an adjustment needs to be made here. Certain Income from a Qualified High Technology Business • Royalties and other income derived from patents, copyrights, and trade secrets. Amounts received by an individual or a qualified high technology business as royalties and other income derived from patents, copyrights, and trade secrets (1) owned by the individual or qualified high technology business, and (2) developed and arising out of a qualified high technol- ogy business are excluded from gross in- come, adjusted gross income, and taxable income. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Work- sheet on page 37. • Stock options income from qualified high technology business. All income earned and proceeds derived from stock options or stock, including stock issued through the exercise of stock options or warrants, from a qualified high technology business or from a holding company of a qualified high technology business by an employee, officer, or director of the qualified high technology business, or investor who qualified for the high technology business investment tax credit is excluded from in- come taxes. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Work- sheet on page 37. Individual Development Accounts If you have an individual development ac- count, enter the amount of contributions you made to the account, and the amount of inter- est earned by the account (as it appears on federal Form 1099-INT) on line k of the Ha- waii Subtractions Worksheet on page 37. Moving Expenses Hawaii did not adopt the federal provi- sions that suspended (1) the deduction for moving expenses, and (2) the exclusion from gross income for qualified moving expense reimbursements for tax years 2018 through 2025. If you have moving expenses that were not deducted on your federal return, enter the amount of the deduction on line l of the Hawaii Subtractions Worksheet on page 37. Complete Form N-139 and attach it to your return. If you have qualified 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 37. Qualified Bicycle Commuting Reimbursement Hawaii did not adopt the federal provision that suspended the exclusion from gross in- come and wages for qualified bicycle com- muting reimbursements for tax years 2018 through 2025. If you have qualified bicycle commuting reimbursements that were not excluded on your federal return, enter the amount of the exclusion on line m of the Ha- waii Subtractions Worksheet on page 37. Owners of Certain Foreign Corporations If you own an interest in a CFC, PFIC, or FPHC, you had to file federal Form 5471, or you sold stock in any of these kinds of compa- nies, see page 13 for further information. 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 un- der section 304A-3304(d), HRS, is not sub- ject to Hawaii income tax. • The amount of payment stipend waived by Department of Education coaches and dispensed to the school for the benefit of the coach’s team under section 302A-633.6, HRS, is not subject to Hawaii income tax. • The capital loss carryover for qualified high technology businesses is 15 years. There may be other adjustments to federal AGI that are not discussed in these instruc- tions. 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 ar- rive at Hawaii adjusted gross income, enter the amount of the adjustment on line n of the Hawaii Subtractions Worksheet on page 37, 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. En- ter the result on this line. Line 20 Hawaii Adjusted Gross Income Subtract line 19 from line 12. Enter the re- sult on this line. If line 19 is larger than line 12, you may have a net operating loss. If the Hawaii AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes. Note: Act 27, Session Laws of Hawaii 2018, eliminates net operating loss (NOL) carrybacks (except for farming NOLs which are permit- ted a two-year carryback), and allows unused NOLs to be carried forward indefinitely for NOLs arising in tax years ending after Decem- ber 31, 2017. Also, the NOL deduction is limited to 80% of taxable income for NOLs arising in tax years beginning after December 31, 2017. Note: If you carry back the farming NOL and are due a refund from the carryback, you may use Form N-109, Application for Tentative Re- fund from Carryback of Net Operating Loss, to get a quick refund. You may elect to carry the farming NOL for- ward instead of first carrying it back to prior years. If you make this election, then you can use your farming NOL only in the carryfor- ward period. To make this election, attach a statement to your original return filed by the due date (in- cluding 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 filed your original return on time but did not file the statement with it, you can make this election on an amended return filed with- in 6 months of the original due date of the re- turn, 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 state- ment noted above that you are waiving the carryback period. Once you elect to waive the carryback period, it cannot be changed later. If you do not file this statement on time, the carryback period cannot be waived and you must first carry the farming NOL back before carrying it forward. Deductions and Taxable Income Computation Note: If you can be claimed as a dependent on another person’s return, fill in the oval above

Page 17 line 21. Complete the “Standard Deduction for Dependents” worksheet on page 22 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 income. Taxpayers who do not itemize their deduc- tions may reduce their adjusted gross income by the amount of the standard deduction appro- priate to their filing 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, filing a separate return, and your spouse itemizes. • You are making a return under IRC sec- tion 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 filing a joint return, or a qual- ifying widow(er), and your itemized de- ductions are more than $4,400. • Married and filing a separate return, or Single, and your itemized deductions are more than $2,200. • Head of Household, and your itemized de- ductions are more than $3,212. • 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 filing status. You Do Not Itemize If your itemized deductions are less than the amount shown above for your filing status (or you choose not to itemize), go to line 23 and enter your standard deduction amount there (unless you MUST itemize as described ear- lier). If you itemize, you can deduct part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contribu- tions, casualty and theft losses, and other mis- cellaneous 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. Line 21a Medical and Dental Expenses Note: Act 27, Session Laws of Hawaii 2018, adopts the federal provision that reduces the medical expense deduction floor to 7.5% of ad- justed gross income for tax years 2017 and 2018. Complete Worksheet A-1 on page 38 to fig- ure your deduction for medical and dental expenses. Before you can figure your total deduction for medical and dental expenses, you must first figure your adjusted gross income. You can deduct only the part of your medi- cal and dental expenses that exceeds 7.5% of your Hawaii adjusted gross income. On Worksheet A-1, line 1, include medical and dental bills you paid for: • Yourself. • Your spouse. • All dependents you claim on your return. • Your child whom you do not claim as a de- pendent because of the rules explained on page 10 for Children of divorced or sepa- rated parents. • Any person you could have claimed as a dependent on your return except that per- son received $4,150 or more of gross in- come or filed a joint return. • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a depen- dent on someone else’s 2018 return. Example—You provided over half of your mother’s support but cannot claim her as a de- pendent because she received $4,150 of wages during 2018. 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 2018, but do not include amounts re- paid to you, or paid to anyone else, by hospi- tal, 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 deduct what you paid for: • Insurance premiums for medical and den- tal care, including premiums for qualified long-term care contracts, subject to dollar limitations based on a person’s age. See the federal instructions to Form 1040 for the dollar limits. • Prescription medicines or insulin. • Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psy- choanalysts (medical care only), and psy- chologists. • Medical examinations, X-ray and labora- tory services, insulin treatment, and whirl- pool baths the doctor ordered. • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. • Nursing help. If you paid someone to do both nursing and housework, you can de- duct only the cost of nursing help. • Hospital care (including meals and lodg- ing), clinic costs, and lab fees. • Qualified long-term care services. • The supplemental part of Medicare insur- ance (Medicare B). • The premiums you pay for Medicare Part D insurance. • A program to stop smoking and for pre- scription medicines to alleviate nicotine withdrawal. • A weight-loss program as treatment for a specific disease (including obesity) diag- nosed by a doctor. • Medical treatment at a center for drug or alcohol addiction. • Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. • Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility re- lated 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 eli- gible 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 re- ceived the care; or you can claim 18 cents per mile. Add parking and tolls to the amount you claim under either method. • Cost of breast pumps and supplies that as- sist lactation. • Cosmetic surgery that was necessary to improve a deformity related to a congeni- tal abnormality, an injury from an accident or trauma, or a disfiguring disease. Examples of Medical and Dental Payments You CANNOT Deduct You cannot deduct the following: • The cost of diet food. • Cosmetic surgery unless it was necessary to improve a deformity related to a con- genital abnormality, an injury from an ac- cident or trauma, or a disfiguring disease. Note: If expenses for cosmetic surgery are NOT deductible as medical expenses, then amounts paid for insurance coverage for such expenses are NOT deductible. Fur- thermore, if an employer health plan re- imburses you for such expenses, the reim- bursement 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-

Page 18 employment tax or household employment taxes. • The basic cost of Medicare insurance (Medicare A). Note: If you were 65 or over but not entitled to social security benefits, you may deduct premiums you voluntarily paid for Medi- care A coverage. • Nursing care for a healthy baby. (You may qualify for the credit for child and depen- dent 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.-ap- proved drugs manufactured without FDA approval. • Nonprescription medicines, other than in- sulin (including 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 Note: Act 27, Session Laws of Hawaii 2018 (1) does not adopt the federal provision that lim- its the deduction for state and local taxes to $10,000 ($5,000 for a married taxpayer filing a separate return) for tax years 2018 through 2025, but (2) does adopt the federal provision that foreign real property taxes cannot be de- ducted for tax years 2018 through 2025. Note: If you claim a credit for income taxes paid to other states and countries, you can- not also claim those amounts as an itemized deduction for state and foreign income taxes paid to another state or foreign country. Note: Taxpayers can claim a deduction for state and local, and foreign, income, war prof- its, and excess profits taxes if their federal adjusted gross income is less than $100,000 and they are single or married filing sepa- rately; or less than $150,000 and they are a head of household; or less than $200,000 and they are married filing jointly or a qualifying widow(er). Complete Worksheet A-2 on page 38 to fig- ure 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 fed- eral Form W-2) and withheld from your unemployment compensation (as shown on your federal Form 1099-G); • State and local income taxes paid in 2018 for a prior year, such as taxes paid with your 2017 state or local income tax return; • State and local estimated tax payments made during 2018, including any part of a prior year refund that you chose to have credited to your 2018 state or local income taxes; and • The NET amount of taxes withheld from the sale of Hawaii real property interests. If you are a federal employee receiving a Cost Of Living Allowance (COLA), not all of your Hawaii income taxes are deductible for federal purposes. See IRS Revenue Ruling 74- 140, 1974-1 C.B. 50, for more information. En- ter on line 5a of Worksheet A-2 on page 38 the entire amount of state and local income taxes you paid in 2018, even if you reported a differ- ent amount on federal Form 1040, Schedule A. Do not reduce your deduction by any: • State or local income tax refund or credit you expect to receive for 2018, or • Refund of, or credit for, prior year state and local income taxes you actually re- ceived in 2018. Instead, see the instruc- tions 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, “Understand- ing HARPTA,” and Tax Information Release No. 2017-01, “Withholding of State Income Taxes on the Disposition of Hawaii Real Prop- erty.” State and Local General Sales Taxes Note: For purposes of the deduction for state and local general sales taxes, Hawaii’s gen- eral 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 figure your deduction, you can use ei- ther your actual expenses or the optional sales tax tables. Actual Expenses. Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2018 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also in- clude 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. Note: You must keep your actual receipts showing general sales taxes paid to use this method. Refund of general sales taxes. If you re- ceived a refund of state or local general sales taxes in 2018 for amounts paid in 2018, reduce your actual 2018 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2018 for prior year purchases, do not reduce your 2018 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the ear- lier year and the deduction reduced your tax, you may have to include the refund in income on line 10 (if not already included on line 7). See Recoveries in federal Publication 525 for details. Optional Sales Tax Tables. Instead of using your actual expenses, you can use the tables in the instructions for federal Form 1040 to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on cer- tain specified items. To figure your state and local general sales tax deduction using the tables, see the instruc- tions for federal Form 1040. Real Estate Taxes Note: You cannot deduct foreign taxes you paid on real estate. 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 2018. Personal Property Taxes Include personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. Note: Hawaii does not have a personal prop- erty tax. However, you may include personal property taxes you paid to other states. Other Taxes If you had any deductible tax not listed on Worksheet A-2, lines 5, 6, or 7 (such as foreign income taxes), write the amount on Worksheet A-2, line 8. Taxes You CANNOT Deduct • Federal income tax. • Federal excise tax on personal property, transportation, telephone, and gasoline. • Social security tax (FICA). • Medicare tax. • Federal unemployment tax (FUTA). • Railroad retirement tax (RRTA). • Customs duties. • Federal estate and gift taxes. • Certain state and local taxes, including: a. Tax on gasoline. b. Hawaii motor vehicle registration fees, including car inspection fees. c. Assessments for sidewalks or other im- provements 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.

Page 19 h. Taxes paid for your business or profes- sion. (These business taxes are deducted elsewhere.) Line 21c Interest You Paid Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provisions that (1) suspends the deduction for interest paid on home equity loans, and (2) lowers the dollar limit on mortgages qualifying for the home mortgage interest deduction for tax years 2018 through 2025. Complete Worksheet A-3 on page 38 to fig- ure your deduction for interest. You should show on Worksheet A-3 interest on non-business items only. Business-related interest is deducted elsewhere. Except for certain mortgage interest, the amount of your personal interest expense (such as credit card interest) is not allowed as an itemized deduction on Worksheet A-3. Home Mortgage Interest A home mortgage is any loan that is secured by your main home or second home. It in- cludes first and second mortgages, home eq- uity loans, and refinanced mortgages. A home can be a house, condominium, co- operative, mobile home, boat, or similar prop- erty. It must provide basic living accommo- dations 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 ad- ditional 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 refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. But if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after October 13, 1987. See federal Publication 936 to figure your deduction if either (1) or (2) next applies. If you had more than one home at the same time, the dollar amounts in (1) and (2) apply to the total mortgages on both homes. 1. You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2018. The limit is $50,000 if mar- ried filing 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 filing jointly, took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2018. The limit is $500,000 if married filing separately. Note: If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See federal Publica- tion 936. Investment Interest Investment interest is interest paid on mon- ey you borrowed that is allocable to property held for investment. It does not include any interest allocable to a passive activity. Note: Expenses and interest for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business are de- ductible. Complete and attach Form N-158, Invest- ment Interest Expense Deduction, to figure your deduction. Exception. You do not have to file 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 inter- est expense from 2017. For more details, see federal Publication 550, Investment Income and Expenses. Interest Expense You CANNOT Deduct Do not include the interest you paid for— • Personal interest (interest on car loans and finance 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 Note: Act 27, Session Laws of Hawaii 2018, adopts the federal provisions that (1) increases the adjusted gross income limitation on cash contributions from 50% to 60%, effective for con- tributions made in tax years 2018 through 2025, (2) repeals the current 80% deduction for con- tributions made for university athletic seating rights, effective for contributions made in tax years beginning after 2017, and (3) repeals the exception to the contemporaneous written ac- knowledgement requirement for contributions of $250 or more when the donee organization files the required return, effective for contribu- tions made in tax years beginning after 2016. Complete Worksheet A-4 on page 38 to figure your deduction for charitable contributions. Contributions You CAN Deduct You may deduct what you gave to organi- zations that are religious, charitable, educa- tional, scientific, or literary in purpose. You may also deduct what you gave to organiza- tions 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 Amer- ica, CARE, Girl Scouts, Goodwill Indus- tries, 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. • Nonprofit hospitals, and organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy, cystic fi- brosis, diabetes, heart disease, hemophil- ia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculo- sis, etc. • Most nonprofit educational organizations, such as colleges, but only if your contribu- tion is not a substitute for tuition or other enrollment fees. • Federal, state, and local governments if the gifts are solely for public purposes. Contributions can be in cash (including checks and money orders), property, or out- of-pocket expenses you paid to do volunteer work for the kinds of organizations described above. If you drove to and from the volunteer work, you can take 14 cents a mile or the ac- tual 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 re- paid to you. Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you may deduct only the amount that is more than the value of the benefit. For example, if you paid $70 to a charitable organization to attend a fund-raising dinner and the value of the din- ner 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 a statement from the charitable organization showing the following information: • The amount of any money contributed and a description (but not value) of any prop- erty donated. • Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious ben- efits (such as admission to a religious cer- emony), the organization must state this, but it does not have to describe or value the benefit. In figuring whether a gift is $250 or more, do not combine separate donations. For ex-

Page 20 ample, 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. Note: You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your re- turn. Instead, keep it for your records. Limit on the amount you can deduct. See federal Publication 526 to figure the amount of your deduction if any of the following ap- plies: • Your cash contributions, or contributions of ordinary income property, are more than 30% of your Hawaii adjusted gross income. • Your gifts of capital gain property are more than 20% of your Hawaii adjusted gross income. • You gave gifts of property that increased in value, or gave gifts of the use of property. Contributions You CANNOT Deduct • Travel expenses (including meals and lodging) while away from home, unless there was no significant 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 raffle, 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 en- tire interest has been transferred). • Gifts to: a. Individuals and groups that are run for personal profit. b. Foreign organizations. c. Organizations engaged in certain political activities that are of direct financial inter- est to your trade or business. d. Groups whose purpose is to lobby for changes in the law. e. Civic leagues, social and sports clubs, la- bor unions, and chambers of commerce. • Value of benefits received in connection with a contribution to a charitable orga- nization. • Cost of tuition. Gifts by Cash or Check On Worksheet A-4, line 15, enter the total contributions you made in cash or by check (including out-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 char- ity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see federal Publication 526 for information on the records you must keep. Do not attach the record to your tax return. In- stead, keep it with your other tax records. Other Than by Cash or Check On Worksheet A-4, line 16, enter the total contributions you made other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing sell- er 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 fed- eral Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organi- zation to your return. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may also have to get appraisals of the values of the do- nated property. See federal Form 8283 and its instructions for more information. Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a quali- fied appraisal and federal Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: • How you figured the property’s value at the time you gave it. If the value was deter- mined by an appraisal, keep a signed copy of the appraisal. • The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair mar- ket value. • How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. • Any conditions attached to the gift. Line 21e Casualty and Theft Losses Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that lim- its the personal casualty loss deduction for property losses (not used in connection with a trade or business or transaction entered into for profit) to apply only to losses incurred as a result of federally-declared disasters for losses arising in tax years 2018 through 2025. Complete Worksheet A-5 on page 38 to figure 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 purpos- es. Complete the 2017 federal Form 4684, Ca- sualties and Thefts, to figure your loss. Write the amount from the 2017 federal Form 4684, line 16 on line 19 of Worksheet A-5 on page 38, fill in Worksheet A-5, and attach a copy of the 2017 federal Form 4684 to Form N-11. Losses You CAN Deduct You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial insti- tution but lost because of the insolvency or bankruptcy of the institution. If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Otherwise, you cannot deduct the loss as a casualty or theft loss. However, the part of the loss that is not covered by insurance is still deductible. You can deduct personal casualty or theft losses only to the extent that: a. The amount of EACH separate casualty or theft loss is more than $100, and b. The total amount of ALL losses during the year (reduced by the $100 limit) is more than 10% of your adjusted gross income. Corrosive drywall losses. If you paid for re- pairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct those amounts paid. See federal Publication 547 for details. Use Worksheet A-6, line 25, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. Losses You CANNOT Deduct • Money or property misplaced or lost. • Accidental breaking of articles such as glassware or china under normal condi- tions. • Damage due to progressive deterioration (steady weakening of a building due to nor- mal wind and weather conditions; termite or moth damage; damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests). Line 21f Miscellaneous Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends all miscellaneous itemized deductions that are subject to the 2% floor for tax years 2018 through 2025.

Page 21 Complete Worksheet A-6 on page 38 to fig- ure your miscellaneous deductions. In General Most miscellaneous deductions cannot be deducted in full. You must subtract 2% of your adjusted gross income from the total. Generally, the 2% limit applies to job ex- penses you paid for which you were not reim- bursed (line 23). The limit also applies to tax preparation fees (line 24) and certain expens- es you paid to produce or collect taxable in- come or certain tax-exempt income (line 25). The 2% limit does not apply to certain other miscellaneous expenses that you may de- duct. These expenses can be deducted in full on line 30. Gambling losses (to the extent of winnings) and certain job expenses of handi- capped employees can be deducted on line 30. See the 2017 federal Publication 529, Miscel- laneous Deductions, for more information. Expenses Subject to the 2% Limit Employee Business Expenses Note: The 2018 standard mileage rate for busi- ness use of your vehicle is 54.5 cents a mile. On Worksheet A-6, line 23, report job ex- penses you paid for which you were not reim- bursed. 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 entertainment 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 entertain- ment expenses. • Union dues. • Safety equipment, small tools, and sup- plies 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 de- tails, 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 em- ployer or the law to keep your present sal- ary, status, or job. The required education must serve a bona fide business purpose of your employer. 2. The education maintains or improves skills needed in your present work. Some education expenses are not deduct- ible. See Expenses You MAY NOT Deduct on this page. Tax Preparation Fees On Worksheet A-6, line 24, enter the fees you paid for preparation of your federal and Ha- waii tax return, including fees paid for filing your return electronically. Other Expenses Note: Expenses and interest for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business are de- ductible. On Worksheet A-6, line 25, enter the total amount you paid to produce or collect tax- able income and certain tax-exempt income as stated in the above note, and manage or protect property held for earning income. But do not include any personal expenses. Attach a statement showing the type and amount of each expense to Form N-11. Examples of these expenses are: • Safe deposit box rental. • Certain legal and accounting fees. • Clerical help and office rent. • Custodial (e.g., trust account) fees. • Your share of the investment expenses of a regulated investment company. • Certain losses on nonfederally insured de- posits in an insolvent or bankrupt financial institution. For details, including limits that apply, see the 2017 federal Publica- tion 529. • Casualty and theft losses of property used in performing services as an employee. • Deduction for repayment of amounts un- der a claim of right. See Repayments in the 2017 federal Publication 525, Taxable and Nontaxable Income, for more information. • Convenience fee charged by the card pro- cessor for paying your income tax (includ- ing 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 NOT Subject to the 2% Limit Other Deductions List only the following expenses on Work- sheet A-6, line 30: • Gambling losses, but only to the extent of gambling winnings reported on federal Schedule 1 (Form 1040), line 21. Note: Act 27, Session Laws of Hawaii 2018, adopts the federal provision that defines losses from wagering transactions to in- clude any otherwise allowable deduction incurred in carrying on wagering transac- tions (e.g., traveling to and from a casino) for tax years 2018 through 2025. • Casualty and theft losses of income-pro- ducing property. • Loss from other activities from federal Schedule K-1 (Form 1065-B), box 2. • Hawaii estate and transfer tax. • Amortizable bond premium on bonds ac- quired before October 23, 1986. • Certain unrecovered investment in an an- nuity (IRC section 72(b)(3)). For details, see the 2017 federal Publication 575, Pen- sion and Annuity Income. • Impairment-related work expenses of a disabled person. 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. Note: Repayments under a claim of right over $3,000 are subject to the 2% limitation for Ha- waii income tax purposes. Expenses You MAY NOT Deduct Some expenses are not deductible at all. Ex- amples are: • Political contributions. • Legal expenses for personal matters that do not produce taxable income. • Lost or misplaced cash or property. • Expenses for meals during regular or ex- tra 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, conven- tion, or similar meeting unless it is related to your employment. • Club dues. • Expenses of adopting a child. • Fines and penalties. • Expenses of producing tax-exempt income, except for expenses for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business. • Education that: 1. Is needed to meet the minimum educa- tional requirements 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), fill in the oval above line 21. If you are claiming the standard deduction, see Standard Deduction

Page 22 for Dependents on this page to figure your standard deduction. Itemized Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends the overall limitation on itemized de- ductions for tax years 2018 through 2025. Note: Taxpayers with Hawaii adjusted gross income above a certain amount will lose part of their itemized deductions. Your state income tax will be less if the total of your itemized deductions is larger than the standard deduction. To figure your itemized deductions, fill in lines 21a to 21f. Add lines 21a through 21f, and enter the re- sult on line 22 if the amount on line 20 (Ha- waii adjusted gross income) is $166,800 or less ($83,400 if married filing separately). You may not be able to deduct all of your itemized deductions if the amount on line 20 (Hawaii adjusted gross income) is more than $166,800 ($83,400 if married filing separate- ly). Use the Total Itemized Deductions Work- sheet on page 38 to figure the amount you may deduct. Line 23 Standard Deduction Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that in- creases the standard deduction amounts for tax years 2018 through 2025. Taxpayers who do not itemize their deduc- tions may reduce their adjusted gross income by the amount of the standard deduction ap- propriate to their filing status. The amount of the standard deduction for each filing status is as follows: Filing Status Standard Deduction Single

$2,200 Married filing jointly

4,400 Married filing separately

2,200 Head of Household

3,212 Qualifying Widow(er)

4,400 Standard Deduction for Dependents. If you can be claimed as a dependent by someone else and you do not itemize your deductions, your standard deduction is limited to the greater of $500 or your earned income (up to the full standard deduction for your filing sta- tus). The standard deduction for an individual who can be claimed as a dependent on the tax return of another taxpayer is computed as fol- lows: A. Enter your earned income (defined 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 filing status, shown in the chart above, here..............D. E. Compare the amounts on lines C and D above. Enter the SMALLER of the two amounts here and on Form N-11, line 23..................E. Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fel- lowship grant. Generally, your earned income is the total of the amounts you reported on federal Form 1040, line 1 (wages), Schedule 1 (Form 1040), lines 12 (business income) and 18 (farming income), minus the amount, if any, on Schedule 1 (Form 1040), line 27 (deduction for self-employment tax). Line 24 Line 20 minus line 22 or 23, whichever ap- plies. This line MUST be filled in. If line 24 is a negative number, shade the minus (-) in the box to the left of the amount boxes. Line 25 Exemptions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends the deduction for personal exemptions for tax years 2018 through 2025. Caution: If you can be claimed as a dependent on another person’s tax return, you may not claim an exemption for yourself. Regular Exemptions Residents are allowed $1,144 for each ex- emption they can claim. Multiply $1,144 by the total number of exemptions you claimed on line 6e. Blind, Deaf, or Totally Disabled — Definition, Certification, and Exemptions Fill in the appropriate oval(s) on line 25 if you are blind, deaf or totally disabled and your impairment has been certified. You must submit a completed Form N-172 prior to filing your return in order to claim this exemption. If you do not, the exemption will be disal- lowed and your return processed without the disability exemption(s) claimed. “Blind” means a person whose central vi- sual acuity does not exceed 20/200 in the bet- ter eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompa- nied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “Deaf” means a person whose average loss in the speech frequencies (500-2000 Hertz) in the better ear is 82 decibels, A.S.A., or worse. “Person totally disabled” means a person who is totally and permanently disabled, ei- ther physically or mentally, which results in the person’s inability to engage in any sub- stantial gainful business or occupation. It is presumed that a person whose earned in- come exceeds $30,000 for the taxable year is engaged in a substantial, gainful business or occupation. The impairment of sight, deafness or dis- ability shall be certified on the basis of a writ- ten report on an examination performed by a qualified ophthalmologist, qualified optom- etrist or a qualified otolaryngologist, licensed audiologist, or a qualified physician, as the case may be, on Form N-172. A blind, deaf or totally disabled person who qualifies, may be allowed a Disability Exemp- tion of $7,000. The Disability Exemption is in lieu of the regular personal exemption of $1,144. The following maximum exemptions are allowed: One Individual (any filing 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 Note: If you claim this special exemption you will not be able to claim the additional exemp- tions for your children or other dependents, or for being 65 or older. For more information, see Tax Information Release No. 89-3, “State Tax Benefits Avail- able to Persons with Impaired Sight, Impaired Hearing, or Who are Totally Disabled.” Also, see the temporary administrative rules relating to substantial 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. Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that al- lows a deduction for qualified business in- come from a partnership, S corporation, or sole proprietorship for tax years 2018 through 2025. Tax Computation Line 27 Tax To figure your tax, you will use one of the following methods. Read the conditions below to see which you should use, and fill in the appropriate oval on line 27 if you use the tax table, tax rate schedules, or alternative tax on capital gains. Fill in the oval for tax from the applicable forms if you use Form N-168 or Form N-615. Then, go to the Tax Computation Worksheet on page 39. Tax Table If your taxable income is less than $100,000, you MUST use the Tax Table on pages 42 through 53 to find your tax. Be sure you use the correct column in the Tax Table. After you have found the correct tax, enter that amount. There is an example at the beginning of the table to help you find the correct tax.

Page 23 Tax Rate Schedules You must use the Tax Rate Schedules on page 54 to figure your tax if your taxable in- come is $100,000 or more. Form N-168 An individual engaged in a farming or fish- ing business may elect to average their farm- ing or fishing income over a three-year peri- od. 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, Compu- tation 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 figure the child’s tax. See Form N-615 for more in- formation. Alternative Tax on Capital Gains If you have a net capital gain, you may be able to reduce your tax using the Tax on Capi- tal Gains Worksheet on page 39 if your taxable income is over $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications). If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications) or under, do not use the Tax on Capital Gains Worksheet on page 39. Some taxpayers will have Hawaii gain ad- justments. Before filling in the worksheet, de- termine whether you have adjustments from the Hawaii Additions Worksheet on page 37, e (gain adjustment), or j (other adjustments); from the Hawaii Subtractions Worksheet on page 37, j (certain income from a qualified high technology business), or n (other ad- justments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less. Total Tax Liability Use the Tax Computation Worksheet on page 39 to figure your total tax liability. Refundable Credits IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the difference will be refunded to you. It is very important that you carefully read the fol- lowing 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 $50,000 (less than $30,000 if your fil- ing status is Single), you may qualify for this credit. For more information, see Form N-311, Re- fundable Food/Excise Tax Credit. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. To claim this credit. Complete Form N-311 and attach it to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 prop- erty within the State as your residence, your Hawaii adjusted gross income was less than $30,000, and the rent you paid during 2018 was more than $1,000, you may qualify for this credit. See the instructions for Schedule X, Part I, on page 33. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. To claim this credit. Complete Schedule X, Part I, and attach it to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 de- pendent care (including payments made to the State of Hawaii A+ Program) may be claimed as a credit against your tax due. See the in- structions for Schedule X, Part II, on page 34. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. 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 files an individual in- come tax return for the taxable year may claim a tax credit for 2018 for the purchase of one or more new child passenger restraint systems which comply with federal motor ve- hicle safety standards. Note: 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 pur- chased, to your return. Your claim for this credit may be rejected if the invoice is not attached, or if 1) or 2) applies but no statement or explanation is attached. 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 calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 of the following refundable tax credits, you must use Sched- ule CR, Schedule of Tax Credits, to summa- rize the total refundable tax credits claimed. Complete Part II of Schedule CR, and enter the amount from Schedule CR, line 27, on line 32. Attach Schedule CR directly behind Form N-11. The following refundable tax credits are in- cluded on Schedule CR: Capital Goods Excise Tax Credit A 4% credit is available to Hawaii businesses that acquire qualifying business property and place it in service during the taxable year. For more information, see the instructions for Form N-312, Tax Information Release No. 88-6, “Capital Goods Excise Tax Credit,” Tax Information Release No. 88-8, “Capital Goods Excise Tax Credit Recapture,” Tax In- formation Release No. 89-4, “The Taxpayer Who Is Entitled To The Capital Goods Excise Tax Credit When The Parties Characterize A Transaction As A Lease Or Sale-Leaseback,” and Tax Information Release No. 2001-4, “The Definition of “Cost”; The Payment of Tax Requirement; and Safe Harbor Guidelines Pertaining to the Capital Goods Excise Tax Credit.” To claim this credit. Complete Form N-312 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in-

Page 24 cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Fuel Tax Credit for Commercial Fishers Each principal operator of a commercial fishing vessel who files an individual income tax return may claim an income tax credit for certain fuel taxes paid during the year. To claim this credit. Complete Form N-163 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Motion Picture, Digital Media, and Film Production Income Tax Credit Note: Act 143, Session Laws of Hawaii 2017, extends the repeal date of the motion picture, digital media, and film production income tax credit from January 1, 2019, to January 1, 2026. A taxpayer may claim an income tax credit of (1) 20% of the qualified production costs incurred before January 1, 2026, by a quali- fied production in the City and County of Ho- nolulu, and (2) 25% of the qualified produc- tion costs incurred before January 1, 2026, by a qualified production in the Kauai, Maui, or Hawaii county. The total tax credits claimed per qualified production shall not exceed $15,000,000. For more information, see Form N-340, Mo- tion Picture, Digital Media, and Film Produc- tion Income Tax Credit. To claim this credit. Complete Form N-340 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Refundable Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009) If you install and place in service an eli- gible renewable energy technology system in Hawaii, you may qualify to claim this credit. You may claim the credit as nonrefundable or refundable. For information on how to claim the credit as nonrefundable, see the instruc- tions for Nonrefundable Renewable Energy Technologies Income Tax Credit on page 27. A refundable credit means you will receive a tax refund if your credit amount is greater than the amount of income tax you owe. You may elect to claim the credit as a refundable credit under the following circumstances: Reduced Credit For a solar energy system such as a solar water heater or photovoltaic system, you must reduce the credit amount by 30% unless you meet the conditions described in the “Full Credit” paragraph below. Full Credit For a solar or wind energy system, you may claim the full credit as a refundable credit if you are an individual taxpayer and any of the following apply: (1) All your (and your spouse’s) income is retirement income such as pension distribu- tions, social security, or distributions from a public retirement system that is exempt from Hawaii income tax; or (2) Your Hawaii adjusted gross income (AGI) is $20,000 or less ($40,000 or less if you are married filing a joint return). Irrevocable Election A taxpayer and spouse who do not file a joint tax return shall only be entitled to make this election to the extent that they would have been entitled to make the election had they filed a joint tax return. Once an election is made to treat the tax credit as refundable, the election cannot be revoked. An amended return cannot be filed to change the tax credit from refundable to nonrefundable. Total Output Capacity A system classified under “other solar en- ergy system” such as a photovoltaic system must meet the total output capacity require- ment to qualify for the credit unless an excep- tion applies. The total output capacity requirements are: • Single-family residential property — 5 kilowatts per system • Multi-family residential property — 0.360 kilowatts per unit per system • Commercial property — 1,000 kilowatts per system For more information, see Form N-342 and its instructions, and Tax Information Release No. 2007-02, “Relating to the Renewable En- ergy Technologies Income Tax Credit,” Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues As- sociated with the Renewable Energy Tech- nologies Income Tax Credit, HRS §235-12.5,” and Tax Information Release No. 2012-01, “Temporary Administrative Rules Relating to the Renewable Energy Technologies Income Tax Credit.” To claim this credit. Complete Form N-342 and Schedule CR and attach them to your re- turn. Fill in the appropriate oval on Schedule CR to indicate the type of energy system. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Important Agricultural Land Qualified Agricultural Cost Tax Credit Note: Act 87, Session Laws of Hawaii 2018, extends through the 2021 tax year the time in which the Department of Agriculture may certify important agricultural land qualified agricultural cost tax credits. If you are claiming the important agricul- tural land qualified agricultural cost tax cred- it, see Form N-344 for information. To claim this credit. Complete Form N-344 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Tax Credit for Research Activities For taxable years from 2013 to 2019, each qualified high technology business subject to Hawaii’s income tax can claim an income tax credit for qualified research activities equal to the federal credit for increasing research ac- tivities provided by IRC section 41, provided that in order to qualify for this tax credit, the qualified high technology business shall also claim a federal tax credit for the same quali- fied research activities under IRC section 41. Qualified research expenses shall not include research expenses incurred outside Hawaii. To claim this credit. Complete Form N-346 and Schedule CR and attach them to your re- turn. Form N-346A, which must be certified, and your federal Form 6765 also must be at- tached to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Other Credits Pro Rata Share of Taxes Withheld and Paid by a Partnership, Estate, Trust, or S Corporation on the Sale of Hawaii Real Property Interests If the tax was withheld by a partnership, estate, trust or S corporation, and you are tax- able on a pro rata share of the entity’s gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership, estate, trust or S

Page 25 corporation on Schedule CR, line 26a, and at- tach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corpora- tion. Note: If the partnership, estate, trust or S cor- poration filed a Form N-288C, Application for Tentative Refund of Withholding on Disposi- tions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being re- funded to the entity. Credit From a Regulated Investment Company A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3) (D) is required to be included in the share- holder’s return. The regulated investment company will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 26b, and attach an explanation. Line 34 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. If you are using nonrefundable credits to offset your adjusted tax liability (line 34), the total of the nonrefundable credits used cannot be greater than your adjusted tax liability. If line 34 is zero or less, nonrefundable tax cred- its 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. Nonrefundable 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 nonre- fundable tax credits claimed. Complete Part I of Schedule CR, and enter the amount from Schedule CR, line 19, on line 35. Attach Sched- ule CR directly behind Form N-11. The follow- ing nonrefundable tax credits are included on Schedule CR: Credit for Income Taxes Paid to Other States and Countries Note: If you claim a credit for income taxes paid to other states and countries, you can- not also claim those amounts as an itemized deduction for state and foreign income taxes paid to another state or foreign country. If you have out-of-state income that is taxed by another state or foreign country and also by Hawaii, you may claim a credit against your Hawaii income for the net income tax you paid to the other state or foreign country if you meet the following conditions: • The income was earned while you were a Hawaii resident (or you are married and filing a joint resident return) and was not exempt from Hawaii income tax; • The income on which the state or foreign tax is imposed was derived or received from sources outside Hawaii; • You were liable for and paid tax to the for- eign jurisdiction (net amount of tax paid to a foreign jurisdiction after all credits, reductions, and refunds allowed or allow- able by the laws of the foreign jurisdiction have been deducted); • The tax paid to the other state or foreign country is an income-based tax that is im- posed on both residents and nonresidents of the other state or foreign country, rather than a sales, gross receipts, withholding, or value added tax (i.e., taxes withheld on dividends paid from foreign investments do not qualify); • No credit is allowed if the foreign income is excluded on the federal return; • No credit is allowed if the foreign tax cred- it is allowed on the federal return; • The income must be taxed by the other state or foreign country for the same tax- able year for which the Hawaii credit is claimed; • No credit is allowed for penalties or inter- est paid to the other state or foreign coun- try; and • No credit is allowed for city or local in- come taxes paid to another state. Out-of-State Tax Refund. If you claim this credit and you later receive a tax refund from the other state or foreign country, you MUST report this to the Department. You may be sub- ject to penalties if you fail to make this report. For more information, see section 235-55, HRS, and section 18-235-55, HAR. To claim this credit. Complete the Other State and Foreign Tax Credit Worksheet on page 39. On line 5 of the worksheet, enter the net amount of tax paid to the other state after all credits, reductions, and refunds allowed or allowable by the laws of the other state have been deducted (net tax liability). You must attach the following to your return: • Schedule CR. • If you entered any amount on line 5, you must attach a copy of the tax return(s) from the other state(s). • If you entered any amount on line 6, you must attach a copy of all federal Form(s) 1116 that you are filing this year. If you are not required to file federal Form 1116, attach a copy of the payee statement (such as federal Form 1099-DIV or 1099-INT) that you received for your foreign source income. Credit for Beneficiaries of Foreign Trusts Any resident beneficiary of a trust with a situs in another State may claim a credit for income taxes paid by the trust to the other State on any income that is attributable to as- sets other than intangibles. This credit is not allowed for trusts that are resident in a for- eign country (or in any territory or possession of the United States). The trust will inform you of what your share of the trust’s income is, and how much of it is long-term capital gains. Include these amounts on lines 3 and 4, respectively, of the Other State and Foreign Tax Credit Worksheet on page 39. The trust will also tell you your share of the tax the trust paid to the other state. Find out how much of the trust’s income was at- tributable to real property and tangible per- sonal property (not including stocks, bonds, mortgages, and other intangibles). Divide that number by the total amount of the trust’s income, and multiply your share of the out- of-state tax by that percentage. Include this amount on line 5 of the Other State and For- eign Tax Credit Worksheet on page 39. Credit for Shareholders of S Corporations A shareholder of an S corporation shall be considered to have paid a tax imposed on the shareholder in an amount equal to the share- holder’s pro rata share of any net income tax paid by the S corporation to a state which does not measure the income of S corporation shareholders by the income of the S corpora- tion. The term “net income tax” means any tax imposed on or measured by a corpora- tion’s net income. The S corporation will inform you of what your share of its income is, and how much of it is long-term capital gains. Include these amounts on lines 3 and 4, respectively, of the Other State and Foreign Tax Credit Worksheet on page 39. The S corporation will also tell you your share of the tax paid to the other state. Include this amount on line 5 of the Other State and Foreign Tax Credit Worksheet on page 39. Carryover of the Credit for Energy Conservation Note: The credit for energy conservation ex- pired on June 30, 2003. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual resident taxpayer who files an individual income tax return and who has unused credits for energy conservation from the prior year may claim a tax credit against its individual income tax liability. Tax credits that exceed the individual’s income tax li- ability are not refunded but may be used as a credit against the individual’s income tax liability in subsequent years until exhausted.

Page 26 For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. See the discussion for the Renewable En- ergy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009), for the credit available for current system installations. Enterprise Zone Tax Credit A qualified enterprise zone business may claim a credit for a percentage of net income tax due to the State attributable to the conduct of business within a zone and a percentage of the amount of unemployment insurance pre- miums paid based on the payroll of employees employed at the business firm establishments in the zone. The applicable percentage is 80% the first year; 70% the second year; 60% the third year; 50% the fourth year; 40% the fifth year; 30% the sixth year; and 20% the seventh year. This credit is not refundable and any un- used credit may NOT be carried forward. For more information, see Form N-756, En- terprise Zone Tax Credit. To claim this credit. Complete Form N-756 and Schedule CR and attach them to your re- turn. Tax Credit for Low-Income Housing Note: Do not confuse this credit with the credit for low-income household renters. Hawaii’s tax credit for low-income housing is equal to 50% of the tax credit allocated by the Hawaii Housing Finance and Develop- ment Corporation for qualified buildings lo- cated within the State of Hawaii. Contact the Hawaii Housing Finance and Development Corporation for qualifying re- quirements and further information. To claim this credit. Complete Form N-586 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Credit for Employment of Vocational Rehabilitation Referrals The amount of the tax credit for the taxable year is equal to 20% of the qualified first-year wages for that year. The amount of the quali- fied first-year wages which may be taken into account with respect to any individual shall not exceed $6,000. “Qualified wages” means the wages paid or incurred by the employer during the taxable year to an individual who is a vocational reha- bilitation referral and more than one-half of the wages paid or incurred for such an indi- vidual is for services performed in a trade or business of the employer. “Qualified first-year wages” means, with re- spect to any vocational rehabilitation referral, qualified wages attributable to service ren- dered during the one-year period beginning with the day the individual begins work for the employer. The credit allowed shall be claimed against net income tax liability for the taxable year. A tax credit which exceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s income tax liability in subsequent years until exhausted. For more information, see Form N-884, Credit for Employment of Vocational Reha- bilitation Referrals. To claim this credit. Complete Form N-884 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Carryover of the High Technology Business Investment Tax Credit Note: The high technology business invest- ment tax credit is not available for invest- ments made after December 31, 2010. You may claim the tax credit only if you have a carryover of the tax credit from a prior year. Each taxpayer who files an individual in- come tax return and who has unused high technology business investment tax credits may claim a tax credit against its individual income tax liability. A tax credit which ex- ceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s in- come tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Individual Development Account Contribution Tax Credit Note: The individual development account contribution tax credit is not available for tax- able years beginning after December 31, 2004. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits for contributions of matching funds to an individual development account from the prior year may claim a tax credit against its individual income tax liability. Tax credits that exceed the individual’s income tax li- ability are not refunded but may be used as a credit against the individual’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Technology Infrastructure Renovation Tax Credit Note: The technology infrastructure renova- tion tax credit is not available for taxable years beginning after December 31, 2010. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits from the prior year for renovation costs to provide a commercial building with technology enabled infrastructure may claim a tax credit against its individual income tax liability. Tax credits that exceed the individu- al’s income tax liability are not refunded but may be used as a credit against the individu- al’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. School Repair and Maintenance Tax Credit Licensed contractors, pest control operators, and professional engineers, architects, survey- ors and landscape architects who are subject to Hawaii’s income tax may claim an income tax credit for contributions of in-kind services for the repair and maintenance of public schools. The credit shall be an amount equal to 10% of the value of the services contributed. Certain other limitations and restrictions apply. The credit allowed shall be claimed against net income tax liability for the taxable year. A tax credit which exceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s income tax liability in subsequent years until exhausted. For more information, see Form N-330, School Repair and Maintenance Tax Credit. To claim this credit. Complete Form N-330 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline.

Page 27 Carryover of the Hotel Construction and Remodeling Tax Credit Note: The 10% nonrefundable hotel construc- tion and remodeling tax credit may not be claimed for qualified construction or renova- tion costs incurred after June 30, 2003. This credit may be claimed only if you have a car- ryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits for qualified construction or renova- tion costs from the prior year may claim a tax credit against its individual income tax liabil- ity. Tax credits that exceed the individual’s income tax liability are not refunded but may be used as a credit against the individual’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits, and Tax Information Release No. 2000-2, “Hotel Construction and Remodeling Tax Credit.” To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Residential Construction and Remodeling Tax Credit Note: The residential construction and re- modeling tax credit may not be claimed for construction or renovation costs incurred af- ter June 30, 2003. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits for qualified construction or renovation costs from the prior year may claim a tax credit against its individual income tax liability. Tax credits that exceed the individual’s income tax liability are not refunded but may be used as a credit against the individual’s income tax li- ability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits, and Tax Information Release No. 2002-3, “Residential Construction and Remodeling Tax Credit.” To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed in Service Before July 1, 2009) Note: This credit may be claimed only if you have a carryover of the renewable energy technologies income tax credit for systems installed and placed in service before July 1, 2009. Each taxpayer who files an individual in- come tax return and who has unused renew- able energy technologies income tax credits for systems installed and placed in service before July 1, 2009, may claim a tax credit against its individual income tax liability. A tax credit which exceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. See the discussion for the Renewable En- ergy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009), for the credit available for current system installations. Nonrefundable Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009) If you install and place in service an eligible renewable energy technology system in Ha- waii, you may qualify to claim this credit. You may claim the credit as nonrefundable or re- fundable. For information on how to claim the credit as refundable, see the instructions for Refundable Renewable Energy Technologies Income Tax Credit on page 24. A nonrefund- able credit means your credit will be applied towards the amount of income tax you owe. If your nonrefundable credit is greater than the amount of income tax that you owe, then you may carryover the remaining credit and apply it towards next year’s income tax. You may continue to carryover the credit until it is used up. Total Output Capacity A system classified under “other solar en- ergy system” such as a photovoltaic system must meet the total output capacity require- ment to qualify for the credit unless an excep- tion applies. The total output capacity requirements are: • Single-family residential property — 5 kilowatts per system • Multi-family residential property — 0.360 kilowatts per unit per system • Commercial property — 1,000 kilowatts per system For more information, see Form N-342 and its instructions, and Tax Information Release No. 2007-02, “Relating to the Renewable En- ergy Technologies Income Tax Credit,” Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues As- sociated with the Renewable Energy Tech- nologies Income Tax Credit, HRS §235-12.5,” and Tax Information Release No. 2012-01, “Temporary Administrative Rules Relating to the Renewable Energy Technologies Income Tax Credit.” To claim this credit. Complete Form N-342 and Schedule CR and attach them to your re- turn. Fill in the appropriate oval on Schedule CR to indicate the type of energy system. Also, enter the amount of the credit claimed that is attributed to a credit carryforward from pre- vious years, if applicable. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Capital Infrastructure Tax Credit The capital infrastructure tax credit, which helps tenants who were displaced by the Ka- palama container terminal project, is effec- tive for taxable years beginning after Decem- ber 31, 2013. The credit will not be available for taxable years beginning after December 31, 2019. The tax credit is the lesser of 50% of the cap- ital infrastructure costs paid or incurred by a qualified infrastructure tenant during the tax- able year or $2,500,000. For more information, see Form N-348, Cap- ital Infrastructure Tax Credit. To claim this credit. Complete Form N-348 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Cesspool Upgrade, Conversion or Connection Income Tax Credit Note: Act 133, Session Laws of Hawaii 2018, repeals the provision that restricts the Depart- ment of Health from certifying more than two residential large capacity cesspools as quali- fied cesspools, effective for taxable years be- ginning after December 31, 2017. A taxpayer may claim a credit for the costs to upgrade or convert a qualified cesspool into a septic system or an aerobic treatment unit system, or to connect a qualified cesspool to a sewer system, effective for taxable years be- ginning after December 31, 2015. The credit will not be available for taxable years begin- ning after December 31, 2020. The tax credit is equal to the qualified ex- penses of the taxpayer, up to a maximum of (1) $10,000 per cesspool, or (2) $10,000 per residential dwelling connected to a residential large capacity cesspool. For more information, see Form N-350, Cesspool Upgrade, Conversion or Connection Income Tax Credit. To claim this credit. Complete Form N-350 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to

Page 28 claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Renewable Fuels Production Tax Credit Note: Act 143, Session Laws of Hawaii 2018, expands the availability of the renewable fu- els production tax credit by lowering the pro- duction threshold and expanding the types of renewable fuel eligible for the credit, effective for taxable years beginning after December 31, 2017. Each taxpayer producing renewable fuels may claim a nonrefundable renewable fuels production tax credit for taxable years begin- ning after December 31, 2016, and before De- cember 31, 2021. The tax credit is the lesser of 20 cents per 76,000 British thermal units of renewable fu- els using the lower heating value sold for dis- tribution in Hawaii or $3,000,000 per taxable year. The taxpayer’s production of renewable fuels cannot be less than 2.5 billion British thermal units of renewable fuels per year. For more information, see Form N-352, Re- newable Fuels Production Tax Credit. To claim this credit. Complete Form N-352 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Organic Foods Production Tax Credit A qualified taxpayer incurring qualified expenses associated with the production or handling of organic foods may claim a nonre- fundable organic foods production tax credit for taxable years beginning after December 31, 2016, and before December 31, 2021. The tax credit is 100% of qualified expenses up to a maximum of $50,000 per qualified tax- payer. The amount of tax credits certified in any given tax year cannot exceed $2,000,000. For more information, see Form N-354, Or- ganic Foods Production Tax Credit. To claim this credit. Complete Form N-354 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Earned Income Tax Credit Act 107, Session Laws of Hawaii 2017, pro- vides that a qualifying individual taxpayer may claim a new nonrefundable Earned In- come Tax Credit equal to 20 percent of the federal earned income credit claimed on the taxpayer’s federal income tax return for tax- able years 2018 through 2022. A qualifying individual taxpayer is a taxpay- er that: (1) files a federal income tax return for the taxable year and claims the earned income credit under IRC section 32, and (2) files a Hawaii income tax return for the tax- able year using the same filing status used on the federal income tax return, and claiming the same dependents claimed on the federal income tax return. For more information, see Form N-356, Earned Income Tax Credit. To claim this credit. Complete Form N-356 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. 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. Tax Already Paid Line 37 Total Hawaii Income Tax Withheld Add the Hawaii income tax withheld as shown on federal Form(s) W-2 and 1099-G (unemployment compensation), State Form N-2, and any other forms that show Hawaii income tax withheld. Enter the total on this line. Attach a copy of federal Form(s) W-2 and 1099-G, and Form N-2 showing the withhold- ing. If not attached, the withholding may be disallowed. Note: If taxes were withheld on the sale of Ha- waii real property, report this amount on line 38, “2018 Estimated Tax Payments.” Line 38 2018 Estimated Tax Payments Enter on this line your estimated Hawaii income tax payments made on Form N-1 for 2018. Do not include your 2017 overpayment you requested to have applied to your 2018 es- timated 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. Note: Attach a copy of the Form(s) N-288A showing the withholding. If the tax was withheld for you through a partnership, estate, trust, or S corporation, see the Instructions for Pro Rata Share of Tax- es Withheld and Paid by a Partnership, Estate, Trust, or S Corporation on the Sale of Hawaii Real Property Interests on page 24. If you and your spouse jointly filed Forms N-1 or have a joint Form N-288A but are now filing separate returns, you can enter the total amount paid with Forms N-1 or Form N-288A on either of your separate returns or you and your spouse can divide the payments in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Forms N-1 or Form N-288A pay- ments between you and your spouse. Also en- ter the social security numbers of both spous- es on the separate returns. If you and your spouse each filed separate Forms N-1 or have separate Forms N-288A but are now filing a joint return, enter the total paid with both Forms N-1 or From N-288A on your joint return. Follow the above instructions even if your spouse died during the year. Line 39 2017 Overpayment Applied to 2018 Estimated Tax Enter on this line any overpayment from your 2017 return that you applied to your 2018 estimated tax. Line 40 Amount Paid with Extension If you made a payment with Form N-101A, enter the amount you paid on this line. If you and your spouse jointly filed Form N- 101A but are now filing separate returns, you can enter the total amount paid with Form N- 101A on either of your separate returns or you and your spouse can divide the payment in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Form N-101A payment between you and your spouse. Also enter the social se- curity numbers of both spouses on the sepa- rate returns.

Page 29 If you and your spouse each filed separate Forms N-101A but are now filing a joint re- turn, enter the total paid with both Forms N- 101A 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 difference on line 42. This is the amount overpaid. However, if line 36 is less than zero, com- plete the following 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 work- sheet on line 42. This is the amount overpaid. If you have an underpayment of estimated tax penalty on line 50, do not include the pen- alty 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 Maintenance Special Fund provides mon- eys for school-level minor repairs and mainte- nance. If you have an overpayment of at least $2 ($4 if married and filing a joint return), you can choose to contribute to the Hawaii School- Level Minor Repairs and Maintenance Spe- cial Fund. Fill in the appropriate oval(s) if you want to contribute $2 to the Hawaii School-Level Mi- nor Repairs and Maintenance Special Fund (or $4 if you are filing 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 con- tribution cannot be revoked. Line 43b Contribution to the Hawaii Public Libraries Fund Note: Act 170, Session laws of Hawaii 2018, in- creases the amount that taxpayers may desig- nate from their individual income tax refunds to the Hawaii Public Libraries Special Fund from $2 to $5 ($4 to $10 if filing a joint return) for tax years after 2017. The Hawaii Public Libraries Special Fund provides moneys to support the operations of the library system. If you have an overpay- ment of at least $5 ($10 if married and filing a joint return), you can choose to contribute to the Hawaii Public Libraries Special Fund. Fill in the appropriate oval(s) if you want to contribute $5 to the Hawaii Public Libraries Special Fund (or $10 if you are filing a joint return and your spouse also wants to contrib- ute). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked. Line 43c Contribution to the Domestic and Sexual Violence / Child Abuse and Neglect Funds The Hawaii Children’s Trust Fund provides moneys for the award of grants for primary and secondary prevention activities to pre- vent 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 inter- vention or prevention. The Spouse and Child Abuse Special Accounts provide moneys for staff programs, and grants or purchases of service that support or provide spouse or child abuse intervention or prevention. If you have an overpayment of at least $5 ($10 if married and filing 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 As- sault Special Fund, and the Spouse and Child Abuse Special Accounts (or $10 if you are fil- ing a joint return and your spouse also wants to contribute). No other amounts can be ac- cepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked. Line 46 Applied to 2019 Estimated Tax Enter the amount from line 45 that you want applied to your estimated tax for 2019. If you have an underpayment of estimated tax penalty on line 50, do not include the pen- alty amount on this line. The amount applied to your 2019 estimated tax will be reduced au- tomatically by the amount of the penalty. If you and your spouse filed a joint return for 2018 but will file separate returns for 2019, you can request that the 2019 estimated tax be applied to either of your separate returns or you and your spouse can divide the esti- mated tax to be applied in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the esti- mated tax to be applied between you and your spouse. Also enter the social security num- bers of both spouses on the separate returns. Line 47a Refund 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 pen- alty amount on this line. The amount of your refund will be reduced automatically by the amount of the penalty. Note: Fill in the oval under line 47a if the ulti- mate destination of your refund is to a foreign (non-U.S.) bank account. Do not complete lines 47b through 47d. Due to rules for inter- national ACH transactions, the direct deposit of your refund into a foreign (non-U.S.) bank account will not be available. A check will be sent to you instead. Note: If you are filing a Hawaii income tax return for the first time, you will not be al- lowed to have your refund directly deposited into your checking or savings account. Do not complete lines 47b through 47d. A check will be sent to you instead. Note: If you are filing 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 filed within three years after the return is filed for the taxable year, within three years of the due date for filing the return, or within two years from when the tax is paid, whichever is later. For purposes of determining whether a refund or credit is allowed, taxes paid on or before the due date of the return (e.g., taxes withheld from an employee’s pay, or estimated tax pay- ments) are considered paid on the due date of the return, without considering an extension of time to file the return. Lines 47b Through 47d Direct Deposit of Refund Complete lines 47b through 47d if you want the Department to directly deposit the amount shown on line 47a into your checking or sav- ings account at a bank or other financial in- stitution (such as a mutual fund, brokerage firm, or credit union) instead of sending you a check. Note: If the ultimate destination of your re- fund is to a foreign (non-U.S.) bank account, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you are filing a Hawaii income tax re- turn for the first time, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you owe certain past-due debt, such as child support, and all or part of the over- payment on line 42 is used (offset) to pay the past-due amount, you will not be allowed to have your refund directly deposited into your checking or savings account. A check will be sent to you instead.

Page 30 Why Use Direct Deposit? • You get your refund fast – even faster if you e-file! • 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 de- posit costs less than a check. You can check with your financial institu- tion to make sure your deposit will be accept- ed and to get the correct routing and account numbers. The Department is not responsible for a lost refund if you enter the wrong ac- count information. If you file a joint return and fill in lines 47b through 47d, you are appointing your spouse as an agent to receive the refund. This ap- pointment cannot be changed later. Some financial institutions will not allow a joint refund to be deposited into an individual account. If the direct deposit is rejected, a check will be sent instead. The Department is not responsible if a financial institution re- jects a direct deposit. Routing Number The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. Your check may state that it is payable through a financial institution different from the one at which you have your checking ac- count. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on line 47b. Type of Account On line 47c, fill in the applicable oval to in- dicate whether you want your refund depos- ited into your checking or savings account. Account Number Contact your financial institution for the correct account number to enter on line 47d. The account number can be up to 17 charac- ters (both numbers and letters). Omit spaces, hyphens, and special symbols. Enter the num- ber 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 difference is your balance due. Note: If you include penalty and/or interest for the late filing of your return with your pay- ment, identify and enter these amounts on a separate sheet of paper and attach to Form N-11. Do not include the penalty and/or inter- est amounts for the late filing of your return on this line. Also, if you have an underpayment of estimated tax penalty on line 50, do not in- clude the penalty amount on this line. Line 49 Payment Amount Enter the amount of your payment, includ- ing any penalty and interest. You can pay on- line at hitax.hawaii.gov or by check or money order payable to “Hawaii State Tax Collec- tor.” Write your social security number, day- time phone number, and “2018 Form N-11” on your check or money order, and attach it to the front of Form N-11. Note: Form N-200V is no longer required when making a payment with your return. Note: If you cannot pay the full amount you owe, you can request to enter a payment agreement after you receive the billing notice. Please be aware that penalty and interest con- tinue to accrue on the unpaid tax amount even though you have not received the billing no- tice. Payments will be accepted and applied to your tax liability; however, to ensure your payments are applied correctly, your check or money order must have: (1) your name clearly printed on the check as it is printed on the tax return (if filing a joint return, also print your spouse’s name), (2) your social security number (if filing a joint return, also write your spouse’s social security number), (3) your daytime phone number, and (4) the tax year and form number you filed (e.g., 2018 N-11). Line 50 Underpayment of Estimated Tax Penalty See the instructions for Penalties and Inter- est on page 32 and Form N-210, Underpay- ment of Estimated Tax by Individuals, Es- tates, 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 pen- alty amount on lines 42, 46, 47a, or 48. If you have an overpayment, your overpayment (and the amount applied to your 2019 estimated tax or the amount of your refund) will be reduced automatically by the amount of the penalty. If you have any taxes due, include the amount of the penalty on line 49. Fill in the oval at line 50 if Form N-210 is attached. Note: If you are a farmer or fisherman, you may receive a penalty notice for underpaying estimated tax even though you filed your re- turn on time, attached Form N-210, and met the gross income from farming or fishing re- quirement. 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 no- tice is in error. Include a computation showing that you met the gross income from farming or fishing requirement. Amended Returns If you are filing an amended return, fill in the amended 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 state- ments required to file a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See page 33 of the instructions for more in- formation. Line 51 Amount Paid (Overpaid) on Original Return Enter on line 51 the amount paid on your original 2018 Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2018 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to file a com- plete return. If you are claiming any tax cred- its, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Line 52 Balance Due (Refund) With Amended Return If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return. If there is an amount on line 51, complete one of the worksheets below. When complet- ing the worksheet, enter all amounts as posi- tive numbers. If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any)... 2. Amount from line 51........... 3. Add line 1 and line 2........... Enter the amount from line 3 of the work- sheet on line 52. This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, complete the following worksheet:

Page 31 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any)... 2. Amount from line 51........... 3. Line 1 minus line 2............. Enter the amount from line 3 of the work- sheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the work- sheet, this is the amount you owe on your amended return. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the work- sheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any)... 2. Amount from line 51........... 3. Line 1 minus line 2............. Enter the amount from line 3 of the work- sheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the work- sheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the work- sheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any)... 2. Amount from line 51........... 3. Add line 1 and line 2........... Enter the amount from line 3 of the work- sheet on line 52. This is the amount you owe on your amended return. If you have an overpayment on your amend- ed return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line 43b) if line 43b on your original return was blank, and/or (3) Domestic and Sexual Vio- lence/Child Abuse and Neglect Funds (line 43c) if line 43c on your original return was blank. Subtract the amount contributed to the above funds from the amount of overpayment available and enter the difference on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available. If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social se- curity number, daytime phone number, and “2018 Amended Form N-11” on your check or money order. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to file a com- plete return. If you are claiming any tax cred- its, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. Line 53 Schedule C If you filled in Schedule C or Schedule C-EZ for federal Form 1040 (for taxpayers receiving income from operating a business or practicing a profession as a sole proprietorship), check “Yes.” If you checked “No,” go on to line 54. Hawaii Gross Receipts Enter your Hawaii gross receipts or sales, net of returns and allowances. This will be the Hawaii amount from Schedule C, line 3; or Schedule C-EZ, line 1. If you do not have any Hawaii gross receipts or sales, enter zero (0). If you filed more than one Schedule C, enter the total of your Hawaii gross receipts. Main Business Activity and Product Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For ex- ample, business activity: wholesale, business product: groceries; or business activity: retail, business product: hardware. Hawaii Tax Identification Number If you are operating a business or practic- ing a profession as a sole proprietorship in Hawaii, enter your Hawaii Tax Identification Number for this activity. If you are not operat- ing a business or practicing a profession as a sole proprietorship in Hawaii, and do not have a Hawaii Tax Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that ac- counted for the most gross income included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identi- fication 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 Ha- waii gross rents, enter zero (0). If you filed more than one Schedule E, enter the total of your Hawaii gross rents. Hawaii Tax Identification Number If you received rental income from prop- erty located in Hawaii, enter your Hawaii Tax Identification Number for this activity, even if you wrote the same number down on line 53. If you did not receive rental income from property located in Hawaii, and do not have a Hawaii Tax Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that accounted for the most gross rents included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross rents relating to that identification number(s). Line 55 Schedule F If you completed Schedule F for federal Form 1040 (for those receiving farming in- come), 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 returns and allowances. This will be the Hawaii amount from Schedule F, line 9. If you do not have any Hawaii gross receipts or sales, enter zero (0). Main Business Activity and Product Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For ex- ample, business activity: ranching, business product: cattle. Hawaii Tax Identification Number If you are operating a farm in Hawaii, en- ter your Hawaii Tax Identification 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 Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that ac- counted for the most gross income included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identi- fication number(s). Now continue with Step 7 below. Step 7 Check your return to make sure it is correct. Step 8 Third Party Designee 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

Page 32 your third party designee, telephone number, and identification number. You are authoriz- ing the Department to call your third party designee to answer any questions that may arise during the processing of your tax return. This designation does not allow your third party designee to call the Department for in- formation about the processing of your return or for other issues relating to your return. Note: This designation is not a full power of attorney and does not replace Form N-848. 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 dona- tions and expenditures are made public and comply with campaign finance laws to pre- vent corruption in politics. The Fund also supports the public financing of political cam- paigns which makes qualified 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 filing a joint return), you can choose to contribute to the Hawaii Election Campaign Fund. If you fill in the “Yes” oval, $3 will go from the State General Fund to the Hawaii Election Campaign Fund. If you are filing a joint return, and your spouse wants $3 to go to the Fund, fill in the second “Yes” oval. Filling in “Yes” will not increase your tax or reduce your refund. Once made, the designation cannot be re- voked for this taxable year. See the Hawaii Campaign Spending Com- mission 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 disease or injury, etc.), you can appoint an agent to sign your return. A return signed by an agent must have a power of at- torney attached that authorizes the agent to sign for you. You can use Form N-848, Power of Attorney. Be sure to date your return. If you have someone else prepare your return, you are still responsible for the correctness of the return. Joint Return. Your spouse must also sign Form N-11 if it is a joint return. If your spouse cannot sign because of disease or injury and tells you to sign, you can sign your spouse’s name in the proper space on the return 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 filing, 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 re- turn 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 com- bat 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 filing a joint return as the surviv- ing spouse, see Death of Taxpayer on page 6. Child’s Return. If your child cannot sign the return, sign your child’s name in the space provided. Then, add “By (your signature), parent for minor child.” Occupation. Write your occupation in the space provided. If married and filing 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 fill in your own return, the Paid Pre- parer’s space should remain blank. If some- one prepares your return and does not charge you, that person should not sign your return. Generally, anyone who is paid to prepare your tax return must sign your return and fill in the other blanks in the Paid Preparer’s In- formation area of your return. The preparer may furnish his or her alternative identify- ing number for income tax return preparers (PTIN) instead of his or her social security number. If you have questions about whether a pre- parer is required to sign your return, please contact our Taxpayer Services staff. The preparer required to sign your return MUST complete the required preparer infor- mation and: • Sign it in the space provided for the pre- parer’s signature. • Give you a copy of your return in addition to the copy to be filed with the Department. Hawaii conforms to Internal Revenue Ser- vice 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, “Con- formity to Internal Revenue Service Notice 2004-54, Relating to Alternative Methods of Signatures for Paid Tax Return Preparers.” 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 re- cords until the statute of limitations runs out for that return. Attach a copy of your Form(s) HW-2 and N-2, or federal Form(s) W-2 and 1099-G (un- employment compensation), to the front of Form N-11 in the area designated. To the back of your return attach, in the following order: • Schedule CR. • Any other schedules, in alphabetical order. • Other Hawaii – series forms, in numerical order. • Any other federal forms, in numerical or- der, used as a substitute for state forms (see Related Federal/Hawaii Tax Forms on page 3). • Any other required statements. A return without the required forms and statements is incomplete. You must file a complete return on time to avoid paying pen- alties and interest for late filing. If you need more space on forms or sched- ules, attach separate sheets and use the same arrangement as the printed forms. But show your totals on the printed forms. Please use sheets that are the same size as the forms and schedules. Be sure to put your name and social security number on these separate sheets. If you owe tax, be sure to send your payment to the Department by attaching your check or money order to the front of Form N-11. Reminders Processing of Your Tax Return In general, refunds due to you are issued within eight weeks from the date your return is filed with the Department. However, it may take additional time if you filed your return close to the April 22 filing deadline, if errors were made in completing your return, or you moved and did not change your address with the Department by completing Form ITPS- COA, Change of Address Form. You may call our Taxpayer Services Branch to obtain automated information about your individual income tax refunds 24 hours a day, 7 days a week. Automated refund information should be available four to six weeks after your return is filed with the Department. You may also check your refund status through the Department’s website. See page 6 for the Department’s telephone numbers and website address. Penalties and Interest Late Filing of Return. The penalty for fail- ure to file 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%. Extensions. If you are unable to file your Hawaii tax return by April 22, 2019, you are automatically granted a 6-month extension without the need to file anything with the De- partment unless an additional tax payment must be made. As long as the following condi- tions are met, you are deemed to have made an application for the 6-month extension to

Page 33 file an income tax return on the prescribed due date: 1. On or before April 22, 2019, 100% of the properly estimated tax liability is paid; 2. The tax return is filed on or before the expi- ration of the 6-month extension period; 3. The tax return is accompanied by full pay- ment of any tax not already paid; and 4. A court has not ordered you to file the tax return on or before the prescribed due date. If you must make an additional payment of tax on or before April 22, 2019 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, you must file Form N-101A with your payment. Federal Form 4868, Application for Automatic Extension of Time To File U.S. Individual In- come Tax Return, may not be used in lieu of Form N-101A. 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 first calendar day after the date prescribed for payment, whether or not that first calen- dar day falls on a Saturday, Sunday, or legal holiday. Failure to pay tax after filing timely re- turns. The penalty for failure to pay the tax after filing a timely return is 20% of the tax unpaid within 60 days of the prescribed due date. Underpayment of estimated taxes. You may be subject to a penalty for not paying enough estimated tax if your tax payments, including withholding, do not total the smallest of: 1) 60% of the 2018 tax liability; or 2) 100% of the tax shown on the 2017 return. There are special rules for farmers and fish- ermen. For more information, see Form N-210, Un- derpayment of Estimated Tax by Individuals, Estates, and Trusts. Change of Address If your mailing address changes after you file your return, you must notify the Depart- ment of the change by completing Form ITPS-COA, Change of Address Form. Failure to do so may prevent your address from being updated, any refund due to you from being de- livered (the U.S. Postal Service is not permit- ted to forward your State refund check), and delay important notices or correspondence 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 return. Usually this is three years from the date the return was due or filed, whichever is later. Also keep copies of your filed tax returns and any fed- eral Forms W-2 or 1099 you received as part of your records. You should keep some records longer. For example, property records (in- cluding those on your home) should be kept as long as they are needed to figure the basis of the original or replacement property. Amended Return If you file your income tax return and later become aware of any changes you must make to income, deductions, or credits, you may file an amended return on Form N-11 to change the Form N-11 you already filed. Use the Form N-11 for the year you are amending. (You can- not file a 2017 amended return on a 2018 Form N-11.) Fill in the amended return oval at the top of Form N-11, and fill in the return with all of the correct information. Attach Schedule AMD, Explanation of Changes on Amended Return, to Form N-11. Also attach all forms and statements required to file 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 Re- pairs and Maintenance Fund, Hawaii Public Libraries Fund, and/or Domestic and Sexual Violence/Child Abuse and Neglect Funds on your original return, your contribution(s) can- not 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, Ha- waii Public Libraries Fund, and/or Domestic and Sexual Violence / Child Abuse and Neglect Funds on your original return, you may con- tribute to these funds on an amended return filed within twenty months and ten days after the due date for the original return for such taxable year. Once made, the contribution can- not be revoked. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See Change in Federal Taxable In- come, below. See the instructions for Form N-11, lines 51 and 52. For information on the statute of limitation periods within which you may file an amend- ed return to claim a refund or credit of over- paid taxes, see the instructions for Form N-11, line 47a (Refund) on page 29. You can get prior year forms from our web- site, by calling our Taxpayer Services Branch, and at any district tax office. 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 filed on an incor- rect form, file an original return on the correct form. For example, if you filed an original re- turn on Form N-11 and should have filed Form N-15, file 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 Tax- ation if the amount of IRC taxable income is changed, corrected, adjusted or recom- puted as stated in (3). 2) This report must be made: a) Within 90 days after a change, correction, adjustment or recomputation is finally determined. b) Within 90 days after an amended federal return is filed. 3) A report within the time set out in (2) is re- quired if: a) The amount of taxable income as returned to the United States is changed, corrected, or adjusted by an officer of the United States or other competent authority. b) A change in taxable income results from a renegotiation of a contract with the Unit- ed States or a subcontract thereunder. c) A recomputation of the income tax im- posed by the United States under the Internal Revenue Code results from any cause. d) An amended income tax return is made to the United States. 4) The report referred to above shall be in the form of an amended Hawaii income tax re- turn. 5) The statutory period for the assessment of any deficiency 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 notified by the taxpayer or the Internal Revenue Ser- vice, whichever is earlier, of such a report in writing. Before the expiration of this one- year period, the Department and the tax- payer may agree in writing to the extension of this period. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Instructions for Schedule X — Tax Credits Note: Use Form N-311 to claim the refundable food/excise tax credit. Purpose Use Schedule X to claim the credit for low- income household renters and the credit for child and dependent care expenses. You may qualify to claim these credits, and receive a refund, even if you have no taxable income. If you claim any of the tax credits, both pages of Schedule X must be attached to your Form N-11. 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 files an in- dividual 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 qualified ex-

Page 34 emption, including the additional exemption for taxpayers age 65 or over, provided the fol- lowing four conditions are met: • The taxpayer is not eligible to be claimed as a dependent for federal or State income tax purposes by another taxpayer; • The taxpayer has adjusted gross income of less than $30,000; and • The taxpayer has paid more than $1,000 in rent during the taxable year. • The rented property is NOT exempt from real property tax. Rent paid for property which is partially or fully exempt from real property tax will not qualify for the credit. For example, county or State low-income housing projects, military housing, dormi- tories in schools, residential real property owned by a nonprofit organization, and homes in which the owner occupies a por- tion of the property, may have been grant- ed real property tax exemptions by the county. If such exemptions, whether par- tial or full exemptions, have been grant- ed, the rent paid for such properties will not qualify for the credit. To verify if real property tax exemptions have been grant- ed on the rented property, please inquire with either the landlord, rental agent, or the Real Property Tax Office in the county in which the property is located. Note: Minor children receiving more than half of their support from the State Depart- ment of Human Services, Social Security benefits, and the like, which you can claim as dependents, are considered qualified exemptions for purposes of claiming this credit. A “residence” is defined 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, stor- age of goods, yard services, furniture, fur- nishings, and the like; • Rental claimed as a deduction from gross income or adjusted gross income for in- come tax purposes; • Ground rental paid for use of land only; and • Rental allowances or rental subsidies re- ceived (i.e., housing allowance received from the armed forces or the Hawaii Hous- ing 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 filing separately. If you are mar- ried filing separately, you must add your spouse’s adjusted gross income to your own. If you are married filing 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 physi- cally present in Hawaii for more than nine months in 2018, stop here; you cannot take this credit. Line 3 Dependent of Another Taxpayer If you can be claimed as a dependent on another person’s return, whether or not that person claims you, stop here; you cannot take this credit. Line 4 Your Addresses List your most recent address. Fill in all of the required information. If you lived in more than one location during 2018, attach a sepa- rate sheet listing the same information for the other locations. Do not list any location that was partly or wholly exempt from real property tax, such as: • County or State low-income housing proj- ects; • Military housing; • Dormitories in schools; • Residential real property owned by a non- profit organization; or • Homes in which the owner occupies a por- tion of the property. Line 5 Rent You Paid Enter the total amount of rent you paid dur- ing 2018 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 ser- vices; • You claimed as a deduction anywhere on your tax return; or • You were reimbursed, through a rental al- lowance 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 Qualified Exemptions On line 8, enter the names of the qualified exemptions. Start with yourself. Enter your spouse’s name if you are married and filing a joint return or married and filing separately where your spouse is not filing a Hawaii re- turn, had no income, and was not the depen- dent of someone else. Then list your depen- dents and enter the dependent’s relationship to you. Include minor children receiving more than half of their support from public agen- cies which you can claim as dependents. If married filing separately, only one spouse may claim the dependents. Enter the number of qualified 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 calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2019. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 under 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. Who May Claim the Credit If you are a resident taxpayer who files an individual income tax return for a taxable year, you are not claimed or eligible to be claimed as a dependent on another taxpayer’s federal or Hawaii income tax return, and you maintain a household which includes one or more qualifying persons (as defined on page 35), you may be allowed a credit against your income tax. The credit ranges from 15% to 25% of employment-related expenses (up to certain limitations) PAID during the taxable year in order to enable you to work either full or part time for an employer or as a self-em- ployed individual. Maintaining a Household You will be treated as maintaining a house- hold for any period only if you furnish over half the cost of maintaining the household for that period. If you are married during that time, you and your spouse must provide over half the maintenance cost for the period.

Page 35 The expenses of maintaining a household in- clude property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance, and food consumed on the prem- ises. 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 follow- ing persons: a. Any person under age 13 whom you claim as a dependent (but see Special Rule (4) on this page, Children of Divorced or Sepa- rated 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 depen- dent, or could claim as a dependent (as a qualifying relative) except that he or she had income of $4,150 or more. Employment-related Expenses Employment-related expenses are those paid for the following, but only if paid to en- able you to be gainfully employed: (1) Expenses for Household Services. Ex- penses will be considered for household ser- vices in your home if they are for the ordinary and usual services necessary for the operation of the home, and bear some relationship to the qualifying person. For example, payment for services of a domestic maid or cook ordinar- ily will be considered expenses for household services if performed at least partially for the benefit of the qualifying person. (2) Expenses for the Care of a Qualifying Person. Expenses 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 include 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 separated from the total cost. You may NOT include any amount paid for services outside your household at a camp where the qualifying person stays overnight. Do not include services outside your house- hold 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 de- pendent 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 qualified dependent care centers as employ- ment-related expenses. The dependent care center must comply with all applicable laws, rules, and regulations of Hawaii if the center is located within Hawaii. If the center is lo- cated outside Hawaii, the center must com- ply with all applicable laws, rules, and regu- lations of the state or country in which the center is located. Furthermore, these centers must provide care for more than six individu- als (other than individuals who reside at the center), and must receive a fee, payment, or grant providing services for any of the indi- viduals (regardless of whether such center is operated for profit). 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 first on Worksheet A-1, you cannot use any part of these expenses on Schedule X. Special Rules (1) Married Couples Must File Joint Re- turns. If you are married at the end of the tax- able year, the credit is allowable only if you and your spouse file a joint return for the tax- able year. (2) Marital Status. If you are legally separat- ed from your spouse under a decree of divorce or separate maintenance, you are not consid- ered married. (3) Certain Married Individuals Living Apart and Filing Separate Returns. If during the last six months of the taxable year your spouse was not a member of your household and you (a) maintained a household which was for more than one-half of the taxable year the principal place of abode of a qualifying person, and (b) furnished over half of the cost of maintaining such household during the taxable year, then you are not considered married for purposes of the credit or the exclusion. (4) Children of Divorced or Separated Par- ents. If you were divorced, legally separated, or lived apart from your spouse during the last six months of 2018, you may be able to claim the credit even if your child is not your de- pendent. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: • The child was under age 13 or was not physically or mentally able to care for him- self 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 2018. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see federal Publication 501. The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. (5) Payments to a Related Individual. You can count work-related expenses you pay to relatives who are not your dependents, even if they live in your home. However, do not count any amounts you pay to: 1. A dependent for whom you (or your spouse if you are married) can claim an exemp- tion, or 2. Your child who is under age 19 at the end of the year, even if he or she is not your de- pendent. 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 information you give is not correct, your credit and, if applicable, the exclusion of employer-provided dependent care benefits may be disallowed. You can use Form HW-16, Dependent Care Provider’s Identification and Certification, to get the correct information from the care provider. (This form is available at our web- site, by calling our Taxpayer Services Branch, and at any district tax office.) 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 certification of information. Attach a statement that you re- quested the information from the care provid- er, but the provider did not comply with your request. You must keep records to show that you exercised due diligence in attempting to provide the required information. For more details, including what is considered “due diligence,” see federal Publication 503. Columns (a) and (b). Enter the care provid- er’s name and address. If you were covered by your employer’s dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer’s name in column (a), write “See W-2” in column (b), and leave col- umns (c) through (e) blank. But if your em- ployer paid a third party (not hired by your employer) on your behalf to provide the care, you must give information on the third party in columns (a) through (e). Column (c). If the care provider is an indi- vidual, enter his or her social security number (SSN). If the individual is an alien and was is- sued an individual taxpayer identification number (ITIN) by the IRS, enter the ITIN. If the individual has applied for an ITIN but the IRS has not yet issued the ITIN, write “Applied For.” For other than an individual, enter provider’s federal employer identifica- tion number (FEIN). If the provider is a tax- exempt organization, write “Tax-Exempt” in column (c). Column (d). Enter the care provider’s Ha- waii Tax I.D. Number. If the provider is a tax- exempt charitable organization (IRC section 501(c)(3)), enter “Tax-Exempt.” Column (e). Enter the total amount you ac- tually paid during the taxable year to the care provider. Also include amounts your employ- er paid on your behalf to a third party. It does

Page 36 not matter when the expenses were incurred. Do not reduce this amount by any reimburse- ment you received. Line 2 Dependent Care Benefits If you received dependent care benefits from an employer (you have a federal form W-2 that has an amount in Box 10), enter the amount shown in Box 10 of your W-2 form(s). If you were self-employed or a partner, in- clude amounts you received under a depen- dent care assistance program from your sole proprietorship or partnership. Line 4 Amount Forfeited or Carried Over to 2019 If you participated in an employee plan in which the amount you contributed to an em- ployer-paid dependent care benefit plan was deducted from your income, and you did not receive the full benefit from this plan, you may be entitled to deduct the amount forfeited on this line. See your employer for the forfeit- ed amount you are allowed to deduct. Also include on this line any amount you did not receive but are permitted by your employ- er 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 earnings from self-employment. For more information, see the instructions to lines 23 and 24. Line 9 Spouse’s Earned Income If your filing status is Married Filing Joint- ly, enter your spouse’s earned income on this line. If your filing status is Married Filing Sepa- rately, see Certain Married Individuals Living Apart and Filing Separate Returns discussed earlier. If you are considered unmarried under that rule, enter your earned income (from line 8) on this line. If you are not con- sidered unmarried under that rule, enter your spouse’s earned income on line 9. If your spouse was a student or disabled in 2018, see If You or Your Spouse Was a Student or Disabled. All other taxpayers should enter the amount on line 8. Line 16 Taxable Benefits The taxable portion of employer-paid de- pendent care benefits for federal income tax purposes is included in your federal AGI. If the taxable portion of employer-paid depen- dent care benefits is the same for federal and Hawaii income tax purposes, no additional ad- justment needs to be made. If the taxable por- tion of employer-paid dependent care benefits is different 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 (d) for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Be sure to put your name and social security number on the statement. Also, write “See attached” on the dotted line next to line 22. Column (a). Enter each qualifying person’s name. Column (b). Enter the qualifying person’s relationship to you. Column (c). Enter the qualifying person’s social security number. Column (d). Enter the qualified expenses you incurred and paid in 2018 for the person listed in column (a). Do not include in column (d) qualified expenses: • You incurred in 2018 but did not pay until 2019. You may be able to use these expens- es to increase your 2019 credit. • You incurred in 2017 but did not pay until 2018. Instead, see the instructions for line 28 on this page. • You prepaid in 2018 for care to be provided in 2019. These expenses may only be used to figure your 2019 credit. Lines 23 and 24 Earned Income Limit The amount of your qualified expenses can- not be more than your earned income or, if married filing a joint return, the smaller of your earned income or your spouse’s earned income. In general, earned income is wages, salaries, tips, and other employee compensation. It also includes net earnings from self-employment. Unmarried taxpayers. If you are unmar- ried at the end of 2018 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 fil- ing a joint return, figure each spouse’s earned income separately and disregard community property laws. Enter your earned income on line 23 and your spouse’s earned income on line 24. If You or Your Spouse Was a Student or Disabled. Your spouse’s earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of five calendar months during 2018. The months need not be consecu- tive. A school does not include an on-the-job training course, correspondence school, or a school offering courses only through the In- ternet. Your spouse was disabled if he or she was not physically or mentally capable of self- care. Figure your spouse’s earned income on a monthly basis. For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $200 ($400 if more than one qualifying person was cared for in 2018). If your spouse also worked dur- ing that month, use the higher of $200 (or $400) or his or her actual earned income for that month. For any month that your spouse was not a student or disabled, use your spouse’s actual earned income if he or she worked during the month. Your earned income. These rules for a spouse who was a student or disabled also ap- ply 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 2018). If you also worked during that month, enter the higher of $200 (or $400) or your ac- tual earned income for that month. Both spouses were students or disabled. If, in the same month, both you and your spouse were either students or disabled, only one of you can be treated as having earned income in that month under these rules. Self-employment Income. You must reduce your earned income by any loss from self- employment. If you only have a loss from self- employment, or your loss is more than your other earned income, you cannot take the credit. Line 28 Amount of the Credit If you had qualified expenses for 2017 that you did not pay until 2018, you may be able to increase the amount of credit you can take in 2018. To do this, multiply the 2017 expenses you paid in 2018 by the applicable percent- age from the table on line 27 that applies to your 2017 adjusted gross income. Your 2017 expenses must be within the 2017 limits. At- tach a computation showing how you figured the increase. If you can take a credit for your 2017 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 37 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2017 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2017 Itemized Deduction Worksheet A-2, line 5............ 2. Enter from your 2017 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 11) .... 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 2017 Form N-11, line 22...................... 6. Enter the amount shown below for the filing status you claimed on your 2017 Form N-11................................................. Single or married filing separately— $2,200 Married filing jointly or qualifying widow(er)— 4,400 Head of household— 3,212 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 2018 Schedule 1 (Form 1040), line 10. 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 benefits........................................... i Qualified tuition program distributions for elementary and secondary school expenses.................................................. j Other adjustments (attach separate explanation to Form N-11)................. k Add lines a to j. Enter here and on Form N-11, line 10............. Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815................................................. b Hawaii tax refund adjustment........................................................ c Interest earned by an Individual Housing Account...................... d Qualifying compensation to Hansen’s disease patient............... e Expenses connected with federal credits..................................... f Child’s interest and dividend income on federal Form 8814 that is not reported on Form N-814......................... g Premiums on and benefits from prepaid legal services plans................ h Student loan interest deduction..................................................... i Employer-provided adoption benefits........................................... j Certain income from a qualified high technology business....... k Individual development accounts.................................................. l Moving expenses............................................................................ m Qualified 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 38 Worksheets (continued) Itemized Deductions Worksheet WORKSHEET A-1– Medical and Dental Expenses 1. Enter amount of medical and dental expenses (see page 17 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 Note: You can claim a deduction for state and local, and foreign, income, war profits, and excess profits taxes if your federal AGI is less than $100,000 and you are single or married filing separately; or less than $150,000 and you are a head of household; or less than $200,000 and you are married filing jointly or a qualifying widow(er). 5. State and local (check only one box):

a  Income taxes, or

b  General sales taxes............................................................ 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 federal instructions to Form 1040, Schedule A)................. 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 20 of Instructions)................................. 16. Other than by cash or check (if any gift of $250 or more, see page 20 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 20)...................... 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 21) (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.............................................................................................. 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 page 22 of the Instructions. Itemized Deductions Worksheet (continued) Total Itemized Deductions Worksheet 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 filing 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 39 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-338, Tax Credit for Flood Victims............. h Enter any additional tax from Form N-344, Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit........................................ i Enter any additional tax from Form N-348, Recapture of Capital Infrastructure Tax Credit.................................................... j Enter any additional tax from Form N-405, Tax on Accumulation Distribution of Trusts............................................... k Enter any additional tax from Form N-586, Recapture of Tax Credit for Low-Income Housing............................................. l Enter any additional tax from Form N-814, Parent’s Election to Report Child’s Interest and Dividends....................... m Add lines a or b, and c through l. 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 l, fill in the oval before “. . . if tax . . . is included.” on Form N-11, line 27. Tax on Capital Gains Worksheet Note: If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications) 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 (Form 1040, Sch. D, line 15; or Schedule 1 (Form 1040), line 13 if Sch. D is not required).................................................................................... 3. Combine your Hawaii long-term adjustments, if any, and enter the total here (see page 23 of the Instructions)..................... 4. Combine lines 2 and 3. This is your Hawaii net long-term capital gain...................................................................................... 5. Enter your net capital gain (Form 1040, Sch. D, line 16; or Schedule 1 (Form 1040), line 13 if Sch. D is not required)....... 6. Combine your Hawaii short-term adjustments, if any, and enter the total here (see page 23 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 filing 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 figure your tax.)......... 11. Line 1 minus line 10....................................................................... 12. Enter the amount shown below for the filing status you claimed.................... Single or Married filing separately— $24,000 Married filing jointly or qualifying widow(er)— 48,000 Head of household— 36,000 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 above. 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 Computa­tion Worksheet on this page.......................................... 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 1. Any excess cannot be carried forward.....................

Page 40 Adoption Benefits Worksheet Caution: See the federal instructions to Form 8839, Qualified 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 benefits 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 benefits you received in 2018. This amount should be shown in box 12 of your 2018 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 final in 2018, enter the amount from line 3............................................

7. Enter your Hawaii modified 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). Do not enter more than 1.000....................................................................................................................................................................... 10. Multiply each amount on line 6 by line 9..................................................................................

11. Excluded benefits. Subtract line 10 from line 6......................................................................

12. Add the amounts on line 11.............................................................................................................................................................. 13. Taxable benefits. 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 benefits as reported on your 2018 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 37 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 37......................................................................................................................... *Hawaii modified adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction for student loan interest, plus the amount of employer-provided adoption benefits from the Adoption Benefits Worksheet, line 5. Student Loan Interest Deduction Worksheet 1. Enter the total interest you paid in 2018 on qualified student loans. Do not enter more than $2,500..................................................................................................................... 2. Enter your Hawaii modified adjusted gross income** ..............................................................

Note: If line 2 is $65,000 or more if single, head of household, or qualifying widow(er) OR $130,000 or more if married filing jointly, stop here. You cannot take the deduction. 3. Enter: $50,000 if single, head of household, or qualifying widow(er); $100,000 if married filing 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 filing 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 2018 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 37 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 37......................................................... **Hawaii modified adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction for student loan interest. Worksheets (continued)

Page 41 2018 TAX TABLES Tax Table Must Be Used By Persons With Taxable Income Of Less Than $100,000

Page 42 2018 Hawaii Tax Table Based on Taxable Income For persons with taxable incomes of less than $100,000 Example: Mr. & Mrs. Brown are filing a joint return. Their taxable income on line 26 is $23,275. First, they find the $23,250 - 23,300 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and filing status column meet is $1,010. This is the tax amount they must write on line 27 of their return.

At But Single or Married Head

least less Married filing of a

than filing jointly house-

sepa-

hold

rately *

23,250 23,300 1,301 1,010 1,136

23,300 23,350 1,305 1,013 1,139

23,350 23,400 1,309 1,016 1,143

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 35 34 34

2,450 2,500 36 35 35

2,500 2,550 38 35 35

2,550 2,600 40 36 36

2,600 2,650 41 37 37

2,650 2,700 43 37 37

2,700 2,750 44 38 38

2,750 2,800 46 39 39

2,800 2,850 48 40 40

2,850 2,900 49 40 40

2,900 2,950 51 41 41

2,950 3,000 52 42 42 3,000

3,000 3,050 54 42 42

3,050 3,100 56 43 43

3,100 3,150 57 44 44

3,150 3,200 59 44 44

3,200 3,250 60 45 45

3,250 3,300 62 46 46

3,300 3,350 64 47 47

3,350 3,400 65 47 47

3,400 3,450 67 48 48

3,450 3,500 68 49 49

3,500 3,550 70 49 49

3,550 3,600 72 50 50

3,600 3,650 73 51 51

3,650 3,700 75 51 52

3,700 3,750 76 52 54

3,750 3,800 78 53 56

3,800 3,850 80 54 57

3,850 3,900 81 54 59

3,900 3,950 83 55 60

3,950 4,000 84 56 62 4,000

4,000 4,050 86 56 64

4,050 4,100 88 57 65

4,100 4,150 89 58 67

4,150 4,200 91 58 68

4,200 4,250 92 59 70

4,250 4,300 94 60 72

4,300 4,350 96 61 73

4,350 4,400 97 61 75

4,400 4,450 99 62 76

4,450 4,500 100 63 78

4,500 4,550 102 63 80

4,550 4,600 104 64 81

4,600 4,650 105 65 83

4,650 4,700 107 65 84

4,700 4,750 108 66 86

4,750 4,800 110 67 88

4,800 4,850 111 68 89

4,850 4,900 114 69 91

4,900 4,950 117 71 92

4,950 5,000 120 73 94 5,000

5,000 5,050 122 74 96

5,050 5,100 125 76 97

5,100 5,150 128 77 99

5,150 5,200 131 79 100

5,200 5,250 133 81 102

5,250 5,300 136 82 104

5,300 5,350 139 84 105

5,350 5,400 142 85 107

5,400 5,450 144 87 108

5,450 5,500 147 89 110

5,500 5,550 150 90 112

5,550 5,600 153 92 113

5,600 5,650 155 93 115

5,650 5,700 158 95 116

5,700 5,750 161 97 118

5,750 5,800 164 98 120

5,800 5,850 166 100 121

5,850 5,900 169 101 123

5,900 5,950 172 103 124

5,950 6,000 175 105 126 6,000

6,000 6,050 177 106 128

6,050 6,100 180 108 129

6,100 6,150 183 109 131

6,150 6,200 186 111 132

6,200 6,250 188 113 134

6,250 6,300 191 114 136

6,300 6,350 194 116 137

6,350 6,400 197 117 139

6,400 6,450 199 119 140

6,450 6,500 202 121 142

6,500 6,550 205 122 144

6,550 6,600 208 124 145

6,600 6,650 210 125 147

6,650 6,700 213 127 148

6,700 6,750 216 129 150

6,750 6,800 219 130 152

6,800 6,850 221 132 153

6,850 6,900 224 133 155

6,900 6,950 227 135 156

6,950 7,000 230 137 158

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 43 7,000

7,000 7,050 232 138 160

7,050 7,100 235 140 161

7,100 7,150 238 141 163

7,150 7,200 241 143 164

7,200 7,250 243 145 167

7,250 7,300 246 146 170

7,300 7,350 249 148 173

7,350 7,400 252 149 176

7,400 7,450 254 151 178

7,450 7,500 257 153 181

7,500 7,550 260 154 184

7,550 7,600 263 156 187

7,600 7,650 265 157 189

7,650 7,700 268 159 192

7,700 7,750 271 161 195

7,750 7,800 274 162 198

7,800 7,850 276 164 200

7,850 7,900 279 165 203

7,900 7,950 282 167 206

7,950 8,000 285 169 209 8,000

8,000 8,050 287 170 211

8,050 8,100 290 172 214

8,100 8,150 293 173 217

8,150 8,200 296 175 220

8,200 8,250 298 177 222

8,250 8,300 301 178 225

8,300 8,350 304 180 228

8,350 8,400 307 181 231

8,400 8,450 309 183 233

8,450 8,500 312 185 236

8,500 8,550 315 186 239

8,550 8,600 318 188 242

8,600 8,650 320 189 244

8,650 8,700 323 191 247

8,700 8,750 326 193 250

8,750 8,800 329 194 253

8,800 8,850 331 196 255

8,850 8,900 334 197 258

8,900 8,950 337 199 261

8,950 9,000 340 201 264 9,000

9,000 9,050 342 202 266

9,050 9,100 345 204 269

9,100 9,150 348 205 272

9,150 9,200 351 207 275

9,200 9,250 353 209 277

9,250 9,300 356 210 280

9,300 9,350 359 212 283

9,350 9,400 362 213 286

9,400 9,450 364 215 288

9,450 9,500 367 217 291

9,500 9,550 370 218 294

9,550 9,600 373 220 297

9,600 9,650 376 222 299

9,650 9,700 379 225 302

9,700 9,750 382 228 305

9,750 9,800 385 231 308

9,800 9,850 388 233 310

9,850 9,900 392 236 313

9,900 9,950 395 239 316

9,950 10,000 398 242 319 10,000 10,000 10,050 401 244 321 10,050 10,100 404 247 324 10,100 10,150 408 250 327 10,150 10,200 411 253 330 10,200 10,250 414 255 332 10,250 10,300 417 258 335 10,300 10,350 420 261 338 10,350 10,400 424 264 341 10,400 10,450 427 266 343 10,450 10,500 430 269 346 10,500 10,550 433 272 349 10,550 10,600 436 275 352 10,600 10,650 440 277 354 10,650 10,700 443 280 357 10,700 10,750 446 283 360 10,750 10,800 449 286 363 10,800 10,850 452 288 365 10,850 10,900 456 291 368 10,900 10,950 459 294 371 10,950 11,000 462 297 374 11,000 11,000 11,050 465 299 376 11,050 11,100 468 302 379 11,100 11,150 472 305 382 11,150 11,200 475 308 385 11,200 11,250 478 310 387 11,250 11,300 481 313 390 11,300 11,350 484 316 393 11,350 11,400 488 319 396 11,400 11,450 491 321 398 11,450 11,500 494 324 401 11,500 11,550 497 327 404 11,550 11,600 500 330 407 11,600 11,650 504 332 409 11,650 11,700 507 335 412 11,700 11,750 510 338 415 11,750 11,800 513 341 418 11,800 11,850 516 343 420 11,850 11,900 520 346 423 11,900 11,950 523 349 426 11,950 12,000 526 352 429 12,000 12,000 12,050 529 354 431 12,050 12,100 532 357 434 12,100 12,150 536 360 437 12,150 12,200 539 363 440 12,200 12,250 542 365 442 12,250 12,300 545 368 445 12,300 12,350 548 371 448 12,350 12,400 552 374 451 12,400 12,450 555 376 453 12,450 12,500 558 379 456 12,500 12,550 561 382 459 12,550 12,600 564 385 462 12,600 12,650 568 387 464 12,650 12,700 571 390 467 12,700 12,750 574 393 470 12,750 12,800 577 396 473 12,800 12,850 580 398 475 12,850 12,900 584 401 478 12,900 12,950 587 404 481 12,950 13,000 590 407 484 13,000 13,000 13,050 593 409 486 13,050 13,100 596 412 489 13,100 13,150 600 415 492 13,150 13,200 603 418 495 13,200 13,250 606 420 497 13,250 13,300 609 423 500 13,300 13,350 612 426 503 13,350 13,400 616 429 506 13,400 13,450 619 431 508 13,450 13,500 622 434 511 13,500 13,550 625 437 514 13,550 13,600 628 440 517 13,600 13,650 632 442 519 13,650 13,700 635 445 522 13,700 13,750 638 448 525 13,750 13,800 641 451 528 13,800 13,850 644 453 530 13,850 13,900 648 456 533 13,900 13,950 651 459 536 13,950 14,000 654 462 539 14,000 14,000 14,050 657 464 541 14,050 14,100 660 467 544 14,100 14,150 664 470 547 14,150 14,200 667 473 550 14,200 14,250 670 475 552 14,250 14,300 673 478 555 14,300 14,350 676 481 558 14,350 14,400 680 484 561 14,400 14,450 684 486 564 14,450 14,500 687 489 567 14,500 14,550 691 492 570 14,550 14,600 694 495 573 14,600 14,650 697 497 576 14,650 14,700 701 500 580 14,700 14,750 704 503 583 14,750 14,800 708 506 586 14,800 14,850 711 508 589 14,850 14,900 714 511 592 14,900 14,950 718 514 596 14,950 15,000 721 517 599 15,000 15,000 15,050 725 519 602 15,050 15,100 728 522 605 15,100 15,150 731 525 608 15,150 15,200 735 528 612 15,200 15,250 738 530 615 15,250 15,300 742 533 618 15,300 15,350 745 536 621 15,350 15,400 748 539 624 15,400 15,450 752 541 628 15,450 15,500 755 544 631 15,500 15,550 759 547 634 15,550 15,600 762 550 637 15,600 15,650 765 552 640 15,650 15,700 769 555 644 15,700 15,750 772 558 647 15,750 15,800 776 561 650 15,800 15,850 779 563 653 15,850 15,900 782 566 656 15,900 15,950 786 569 660 15,950 16,000 789 572 663

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 44 16,000 16,000 16,050 793 574 666 16,050 16,100 796 577 669 16,100 16,150 799 580 672 16,150 16,200 803 583 676 16,200 16,250 806 585 679 16,250 16,300 810 588 682 16,300 16,350 813 591 685 16,350 16,400 816 594 688 16,400 16,450 820 596 692 16,450 16,500 823 599 695 16,500 16,550 827 602 698 16,550 16,600 830 605 701 16,600 16,650 833 607 704 16,650 16,700 837 610 708 16,700 16,750 840 613 711 16,750 16,800 844 616 714 16,800 16,850 847 618 717 16,850 16,900 850 621 720 16,900 16,950 854 624 724 16,950 17,000 857 627 727 17,000 17,000 17,050 861 629 730 17,050 17,100 864 632 733 17,100 17,150 867 635 736 17,150 17,200 871 638 740 17,200 17,250 874 640 743 17,250 17,300 878 643 746 17,300 17,350 881 646 749 17,350 17,400 884 649 752 17,400 17,450 888 651 756 17,450 17,500 891 654 759 17,500 17,550 895 657 762 17,550 17,600 898 660 765 17,600 17,650 901 662 768 17,650 17,700 905 665 772 17,700 17,750 908 668 775 17,750 17,800 912 671 778 17,800 17,850 915 673 781 17,850 17,900 918 676 784 17,900 17,950 922 679 788 17,950 18,000 925 682 791 18,000 18,000 18,050 929 684 794 18,050 18,100 932 687 797 18,100 18,150 935 690 800 18,150 18,200 939 693 804 18,200 18,250 942 695 807 18,250 18,300 946 698 810 18,300 18,350 949 701 813 18,350 18,400 952 704 816 18,400 18,450 956 706 820 18,450 18,500 959 709 823 18,500 18,550 963 712 826 18,550 18,600 966 715 829 18,600 18,650 969 717 832 18,650 18,700 973 720 836 18,700 18,750 976 723 839 18,750 18,800 980 726 842 18,800 18,850 983 728 845 18,850 18,900 986 731 848 18,900 18,950 990 734 852 18,950 19,000 993 737 855 19,000 19,000 19,050 997 739 858 19,050 19,100 1,000 742 861 19,100 19,150 1,003 745 864 19,150 19,200 1,007 748 868 19,200 19,250 1,010 751 871 19,250 19,300 1,013 754 874 19,300 19,350 1,017 757 877 19,350 19,400 1,021 760 880 19,400 19,450 1,024 763 884 19,450 19,500 1,028 767 887 19,500 19,550 1,031 770 890 19,550 19,600 1,035 773 893 19,600 19,650 1,039 776 896 19,650 19,700 1,042 779 900 19,700 19,750 1,046 783 903 19,750 19,800 1,049 786 906 19,800 19,850 1,053 789 909 19,850 19,900 1,057 792 912 19,900 19,950 1,060 795 916 19,950 20,000 1,064 799 919 20,000 20,000 20,050 1,067 802 922 20,050 20,100 1,071 805 925 20,100 20,150 1,075 808 928 20,150 20,200 1,078 811 932 20,200 20,250 1,082 815 935 20,250 20,300 1,085 818 938 20,300 20,350 1,089 821 941 20,350 20,400 1,093 824 944 20,400 20,450 1,096 827 948 20,450 20,500 1,100 831 951 20,500 20,550 1,103 834 954 20,550 20,600 1,107 837 957 20,600 20,650 1,111 840 960 20,650 20,700 1,114 843 964 20,700 20,750 1,118 847 967 20,750 20,800 1,121 850 970 20,800 20,850 1,125 853 973 20,850 20,900 1,129 856 976 20,900 20,950 1,132 859 980 20,950 21,000 1,136 863 983 21,000 21,000 21,050 1,139 866 986 21,050 21,100 1,143 869 989 21,100 21,150 1,147 872 992 21,150 21,200 1,150 875 996 21,200 21,250 1,154 879 999 21,250 21,300 1,157 882 1,002 21,300 21,350 1,161 885 1,005 21,350 21,400 1,165 888 1,008 21,400 21,450 1,168 891 1,012 21,450 21,500 1,172 895 1,015 21,500 21,550 1,175 898 1,018 21,550 21,600 1,179 901 1,021 21,600 21,650 1,183 904 1,024 21,650 21,700 1,186 907 1,027 21,700 21,750 1,190 911 1,031 21,750 21,800 1,193 914 1,034 21,800 21,850 1,197 917 1,037 21,850 21,900 1,201 920 1,041 21,900 21,950 1,204 923 1,044 21,950 22,000 1,208 927 1,048 22,000 22,000 22,050 1,211 930 1,051 22,050 22,100 1,215 933 1,054 22,100 22,150 1,219 936 1,058 22,150 22,200 1,222 939 1,061 22,200 22,250 1,226 943 1,065 22,250 22,300 1,229 946 1,068 22,300 22,350 1,233 949 1,071 22,350 22,400 1,237 952 1,075 22,400 22,450 1,240 955 1,078 22,450 22,500 1,244 959 1,082 22,500 22,550 1,247 962 1,085 22,550 22,600 1,251 965 1,088 22,600 22,650 1,255 968 1,092 22,650 22,700 1,258 971 1,095 22,700 22,750 1,262 975 1,099 22,750 22,800 1,265 978 1,102 22,800 22,850 1,269 981 1,105 22,850 22,900 1,273 984 1,109 22,900 22,950 1,276 987 1,112 22,950 23,000 1,280 991 1,116 23,000 23,000 23,050 1,283 994 1,119 23,050 23,100 1,287 997 1,122 23,100 23,150 1,291 1,000 1,126 23,150 23,200 1,294 1,003 1,129 23,200 23,250 1,298 1,007 1,133 23,250 23,300 1,301 1,010 1,136 23,300 23,350 1,305 1,013 1,139 23,350 23,400 1,309 1,016 1,143 23,400 23,450 1,312 1,019 1,146 23,450 23,500 1,316 1,023 1,150 23,500 23,550 1,319 1,026 1,153 23,550 23,600 1,323 1,029 1,156 23,600 23,650 1,327 1,032 1,160 23,650 23,700 1,330 1,035 1,163 23,700 23,750 1,334 1,039 1,167 23,750 23,800 1,337 1,042 1,170 23,800 23,850 1,341 1,045 1,173 23,850 23,900 1,345 1,048 1,177 23,900 23,950 1,348 1,051 1,180 23,950 24,000 1,352 1,055 1,184 24,000 24,000 24,050 1,356 1,058 1,187 24,050 24,100 1,360 1,061 1,190 24,100 24,150 1,364 1,064 1,194 24,150 24,200 1,367 1,067 1,197 24,200 24,250 1,371 1,071 1,201 24,250 24,300 1,375 1,074 1,204 24,300 24,350 1,379 1,077 1,207 24,350 24,400 1,383 1,080 1,211 24,400 24,450 1,386 1,083 1,214 24,450 24,500 1,390 1,087 1,218 24,500 24,550 1,394 1,090 1,221 24,550 24,600 1,398 1,093 1,224 24,600 24,650 1,402 1,096 1,228 24,650 24,700 1,405 1,099 1,231 24,700 24,750 1,409 1,103 1,235 24,750 24,800 1,413 1,106 1,238 24,800 24,850 1,417 1,109 1,241 24,850 24,900 1,421 1,112 1,245 24,900 24,950 1,424 1,115 1,248 24,950 25,000 1,428 1,119 1,252

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 45 25,000 25,000 25,050 1,432 1,122 1,255 25,050 25,100 1,436 1,125 1,258 25,100 25,150 1,440 1,128 1,262 25,150 25,200 1,443 1,131 1,265 25,200 25,250 1,447 1,135 1,269 25,250 25,300 1,451 1,138 1,272 25,300 25,350 1,455 1,141 1,275 25,350 25,400 1,459 1,144 1,279 25,400 25,450 1,462 1,147 1,282 25,450 25,500 1,466 1,151 1,286 25,500 25,550 1,470 1,154 1,289 25,550 25,600 1,474 1,157 1,292 25,600 25,650 1,478 1,160 1,296 25,650 25,700 1,481 1,163 1,299 25,700 25,750 1,485 1,167 1,303 25,750 25,800 1,489 1,170 1,306 25,800 25,850 1,493 1,173 1,309 25,850 25,900 1,497 1,176 1,313 25,900 25,950 1,500 1,179 1,316 25,950 26,000 1,504 1,183 1,320 26,000 26,000 26,050 1,508 1,186 1,323 26,050 26,100 1,512 1,189 1,326 26,100 26,150 1,516 1,192 1,330 26,150 26,200 1,519 1,195 1,333 26,200 26,250 1,523 1,199 1,337 26,250 26,300 1,527 1,202 1,340 26,300 26,350 1,531 1,205 1,343 26,350 26,400 1,535 1,208 1,347 26,400 26,450 1,538 1,211 1,350 26,450 26,500 1,542 1,215 1,354 26,500 26,550 1,546 1,218 1,357 26,550 26,600 1,550 1,221 1,360 26,600 26,650 1,554 1,224 1,364 26,650 26,700 1,557 1,227 1,367 26,700 26,750 1,561 1,231 1,371 26,750 26,800 1,565 1,234 1,374 26,800 26,850 1,569 1,237 1,377 26,850 26,900 1,573 1,240 1,381 26,900 26,950 1,576 1,243 1,384 26,950 27,000 1,580 1,247 1,388 27,000 27,000 27,050 1,584 1,250 1,391 27,050 27,100 1,588 1,253 1,394 27,100 27,150 1,592 1,256 1,398 27,150 27,200 1,595 1,259 1,401 27,200 27,250 1,599 1,263 1,405 27,250 27,300 1,603 1,266 1,408 27,300 27,350 1,607 1,269 1,411 27,350 27,400 1,611 1,272 1,415 27,400 27,450 1,614 1,275 1,418 27,450 27,500 1,618 1,279 1,422 27,500 27,550 1,622 1,282 1,425 27,550 27,600 1,626 1,285 1,428 27,600 27,650 1,630 1,288 1,432 27,650 27,700 1,633 1,291 1,435 27,700 27,750 1,637 1,295 1,439 27,750 27,800 1,641 1,298 1,442 27,800 27,850 1,645 1,301 1,445 27,850 27,900 1,649 1,304 1,449 27,900 27,950 1,652 1,307 1,452 27,950 28,000 1,656 1,311 1,456 28,000 28,000 28,050 1,660 1,314 1,459 28,050 28,100 1,664 1,317 1,462 28,100 28,150 1,668 1,320 1,466 28,150 28,200 1,671 1,323 1,469 28,200 28,250 1,675 1,327 1,473 28,250 28,300 1,679 1,330 1,476 28,300 28,350 1,683 1,333 1,479 28,350 28,400 1,687 1,336 1,483 28,400 28,450 1,690 1,339 1,486 28,450 28,500 1,694 1,343 1,490 28,500 28,550 1,698 1,346 1,493 28,550 28,600 1,702 1,349 1,496 28,600 28,650 1,706 1,352 1,500 28,650 28,700 1,709 1,355 1,503 28,700 28,750 1,713 1,359 1,507 28,750 28,800 1,717 1,362 1,510 28,800 28,850 1,721 1,365 1,514 28,850 28,900 1,725 1,368 1,517 28,900 28,950 1,728 1,372 1,521 28,950 29,000 1,732 1,375 1,525 29,000 29,000 29,050 1,736 1,378 1,528 29,050 29,100 1,740 1,382 1,532 29,100 29,150 1,744 1,385 1,535 29,150 29,200 1,747 1,389 1,539 29,200 29,250 1,751 1,392 1,543 29,250 29,300 1,755 1,395 1,546 29,300 29,350 1,759 1,399 1,550 29,350 29,400 1,763 1,402 1,553 29,400 29,450 1,766 1,406 1,557 29,450 29,500 1,770 1,409 1,561 29,500 29,550 1,774 1,412 1,564 29,550 29,600 1,778 1,416 1,568 29,600 29,650 1,782 1,419 1,571 29,650 29,700 1,785 1,423 1,575 29,700 29,750 1,789 1,426 1,579 29,750 29,800 1,793 1,429 1,582 29,800 29,850 1,797 1,433 1,586 29,850 29,900 1,801 1,436 1,589 29,900 29,950 1,804 1,440 1,593 29,950 30,000 1,808 1,443 1,597 30,000 30,000 30,050 1,812 1,446 1,600 30,050 30,100 1,816 1,450 1,604 30,100 30,150 1,820 1,453 1,607 30,150 30,200 1,823 1,457 1,611 30,200 30,250 1,827 1,460 1,615 30,250 30,300 1,831 1,463 1,618 30,300 30,350 1,835 1,467 1,622 30,350 30,400 1,839 1,470 1,625 30,400 30,450 1,842 1,474 1,629 30,450 30,500 1,846 1,477 1,633 30,500 30,550 1,850 1,480 1,636 30,550 30,600 1,854 1,484 1,640 30,600 30,650 1,858 1,487 1,643 30,650 30,700 1,861 1,491 1,647 30,700 30,750 1,865 1,494 1,651 30,750 30,800 1,869 1,497 1,654 30,800 30,850 1,873 1,501 1,658 30,850 30,900 1,877 1,504 1,661 30,900 30,950 1,880 1,508 1,665 30,950 31,000 1,884 1,511 1,669 31,000 31,000 31,050 1,888 1,514 1,672 31,050 31,100 1,892 1,518 1,676 31,100 31,150 1,896 1,521 1,679 31,150 31,200 1,899 1,525 1,683 31,200 31,250 1,903 1,528 1,687 31,250 31,300 1,907 1,531 1,690 31,300 31,350 1,911 1,535 1,694 31,350 31,400 1,915 1,538 1,697 31,400 31,450 1,918 1,542 1,701 31,450 31,500 1,922 1,545 1,705 31,500 31,550 1,926 1,548 1,708 31,550 31,600 1,930 1,552 1,712 31,600 31,650 1,934 1,555 1,715 31,650 31,700 1,937 1,559 1,719 31,700 31,750 1,941 1,562 1,723 31,750 31,800 1,945 1,565 1,726 31,800 31,850 1,949 1,569 1,730 31,850 31,900 1,953 1,572 1,733 31,900 31,950 1,956 1,576 1,737 31,950 32,000 1,960 1,579 1,741 32,000 32,000 32,050 1,964 1,582 1,744 32,050 32,100 1,968 1,586 1,748 32,100 32,150 1,972 1,589 1,751 32,150 32,200 1,975 1,593 1,755 32,200 32,250 1,979 1,596 1,759 32,250 32,300 1,983 1,599 1,762 32,300 32,350 1,987 1,603 1,766 32,350 32,400 1,991 1,606 1,769 32,400 32,450 1,994 1,610 1,773 32,450 32,500 1,998 1,613 1,777 32,500 32,550 2,002 1,616 1,780 32,550 32,600 2,006 1,620 1,784 32,600 32,650 2,010 1,623 1,787 32,650 32,700 2,013 1,627 1,791 32,700 32,750 2,017 1,630 1,795 32,750 32,800 2,021 1,633 1,798 32,800 32,850 2,025 1,637 1,802 32,850 32,900 2,029 1,640 1,805 32,900 32,950 2,032 1,644 1,809 32,950 33,000 2,036 1,647 1,813 33,000 33,000 33,050 2,040 1,650 1,816 33,050 33,100 2,044 1,654 1,820 33,100 33,150 2,048 1,657 1,823 33,150 33,200 2,051 1,661 1,827 33,200 33,250 2,055 1,664 1,831 33,250 33,300 2,059 1,667 1,834 33,300 33,350 2,063 1,671 1,838 33,350 33,400 2,067 1,674 1,841 33,400 33,450 2,070 1,678 1,845 33,450 33,500 2,074 1,681 1,849 33,500 33,550 2,078 1,684 1,852 33,550 33,600 2,082 1,688 1,856 33,600 33,650 2,086 1,691 1,859 33,650 33,700 2,089 1,695 1,863 33,700 33,750 2,093 1,698 1,867 33,750 33,800 2,097 1,701 1,870 33,800 33,850 2,101 1,705 1,874 33,850 33,900 2,105 1,708 1,877 33,900 33,950 2,108 1,712 1,881 33,950 34,000 2,112 1,715 1,885

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 46 34,000 34,000 34,050 2,116 1,718 1,888 34,050 34,100 2,120 1,722 1,892 34,100 34,150 2,124 1,725 1,895 34,150 34,200 2,127 1,729 1,899 34,200 34,250 2,131 1,732 1,903 34,250 34,300 2,135 1,735 1,906 34,300 34,350 2,139 1,739 1,910 34,350 34,400 2,143 1,742 1,913 34,400 34,450 2,146 1,746 1,917 34,450 34,500 2,150 1,749 1,921 34,500 34,550 2,154 1,752 1,924 34,550 34,600 2,158 1,756 1,928 34,600 34,650 2,162 1,759 1,931 34,650 34,700 2,165 1,763 1,935 34,700 34,750 2,169 1,766 1,939 34,750 34,800 2,173 1,769 1,942 34,800 34,850 2,177 1,773 1,946 34,850 34,900 2,181 1,776 1,949 34,900 34,950 2,184 1,780 1,953 34,950 35,000 2,188 1,783 1,957 35,000 35,000 35,050 2,192 1,786 1,960 35,050 35,100 2,196 1,790 1,964 35,100 35,150 2,200 1,793 1,967 35,150 35,200 2,203 1,797 1,971 35,200 35,250 2,207 1,800 1,975 35,250 35,300 2,211 1,803 1,978 35,300 35,350 2,215 1,807 1,982 35,350 35,400 2,219 1,810 1,985 35,400 35,450 2,222 1,814 1,989 35,450 35,500 2,226 1,817 1,993 35,500 35,550 2,230 1,820 1,996 35,550 35,600 2,234 1,824 2,000 35,600 35,650 2,238 1,827 2,003 35,650 35,700 2,241 1,831 2,007 35,700 35,750 2,245 1,834 2,011 35,750 35,800 2,249 1,837 2,014 35,800 35,850 2,253 1,841 2,018 35,850 35,900 2,257 1,844 2,021 35,900 35,950 2,260 1,848 2,025 35,950 36,000 2,264 1,851 2,029 36,000 36,000 36,050 2,268 1,854 2,032 36,050 36,100 2,272 1,858 2,036 36,100 36,150 2,276 1,861 2,040 36,150 36,200 2,280 1,865 2,043 36,200 36,250 2,284 1,868 2,047 36,250 36,300 2,288 1,871 2,051 36,300 36,350 2,292 1,875 2,055 36,350 36,400 2,296 1,878 2,059 36,400 36,450 2,300 1,882 2,062 36,450 36,500 2,304 1,885 2,066 36,500 36,550 2,307 1,888 2,070 36,550 36,600 2,311 1,892 2,074 36,600 36,650 2,315 1,895 2,078 36,650 36,700 2,319 1,899 2,081 36,700 36,750 2,323 1,902 2,085 36,750 36,800 2,327 1,905 2,089 36,800 36,850 2,331 1,909 2,093 36,850 36,900 2,335 1,912 2,097 36,900 36,950 2,339 1,916 2,100 36,950 37,000 2,343 1,919 2,104 37,000 37,000 37,050 2,347 1,922 2,108 37,050 37,100 2,351 1,926 2,112 37,100 37,150 2,355 1,929 2,116 37,150 37,200 2,359 1,933 2,119 37,200 37,250 2,363 1,936 2,123 37,250 37,300 2,367 1,939 2,127 37,300 37,350 2,371 1,943 2,131 37,350 37,400 2,375 1,946 2,135 37,400 37,450 2,379 1,950 2,138 37,450 37,500 2,383 1,953 2,142 37,500 37,550 2,386 1,956 2,146 37,550 37,600 2,390 1,960 2,150 37,600 37,650 2,394 1,963 2,154 37,650 37,700 2,398 1,967 2,157 37,700 37,750 2,402 1,970 2,161 37,750 37,800 2,406 1,973 2,165 37,800 37,850 2,410 1,977 2,169 37,850 37,900 2,414 1,980 2,173 37,900 37,950 2,418 1,984 2,176 37,950 38,000 2,422 1,987 2,180 38,000 38,000 38,050 2,426 1,990 2,184 38,050 38,100 2,430 1,994 2,188 38,100 38,150 2,434 1,997 2,192 38,150 38,200 2,438 2,001 2,195 38,200 38,250 2,442 2,004 2,199 38,250 38,300 2,446 2,007 2,203 38,300 38,350 2,450 2,011 2,207 38,350 38,400 2,454 2,014 2,211 38,400 38,450 2,458 2,018 2,214 38,450 38,500 2,462 2,021 2,218 38,500 38,550 2,465 2,025 2,222 38,550 38,600 2,469 2,029 2,226 38,600 38,650 2,473 2,032 2,230 38,650 38,700 2,477 2,036 2,233 38,700 38,750 2,481 2,039 2,237 38,750 38,800 2,485 2,043 2,241 38,800 38,850 2,489 2,047 2,245 38,850 38,900 2,493 2,050 2,249 38,900 38,950 2,497 2,054 2,252 38,950 39,000 2,501 2,057 2,256 39,000 39,000 39,050 2,505 2,061 2,260 39,050 39,100 2,509 2,065 2,264 39,100 39,150 2,513 2,068 2,268 39,150 39,200 2,517 2,072 2,271 39,200 39,250 2,521 2,075 2,275 39,250 39,300 2,525 2,079 2,279 39,300 39,350 2,529 2,083 2,283 39,350 39,400 2,533 2,086 2,287 39,400 39,450 2,537 2,090 2,290 39,450 39,500 2,541 2,093 2,294 39,500 39,550 2,544 2,097 2,298 39,550 39,600 2,548 2,101 2,302 39,600 39,650 2,552 2,104 2,306 39,650 39,700 2,556 2,108 2,309 39,700 39,750 2,560 2,111 2,313 39,750 39,800 2,564 2,115 2,317 39,800 39,850 2,568 2,119 2,321 39,850 39,900 2,572 2,122 2,325 39,900 39,950 2,576 2,126 2,328 39,950 40,000 2,580 2,129 2,332 40,000 40,000 40,050 2,584 2,133 2,336 40,050 40,100 2,588 2,137 2,340 40,100 40,150 2,592 2,140 2,344 40,150 40,200 2,596 2,144 2,347 40,200 40,250 2,600 2,147 2,351 40,250 40,300 2,604 2,151 2,355 40,300 40,350 2,608 2,155 2,359 40,350 40,400 2,612 2,158 2,363 40,400 40,450 2,616 2,162 2,366 40,450 40,500 2,620 2,165 2,370 40,500 40,550 2,623 2,169 2,374 40,550 40,600 2,627 2,173 2,378 40,600 40,650 2,631 2,176 2,382 40,650 40,700 2,635 2,180 2,385 40,700 40,750 2,639 2,183 2,389 40,750 40,800 2,643 2,187 2,393 40,800 40,850 2,647 2,191 2,397 40,850 40,900 2,651 2,194 2,401 40,900 40,950 2,655 2,198 2,404 40,950 41,000 2,659 2,201 2,408 41,000 41,000 41,050 2,663 2,205 2,412 41,050 41,100 2,667 2,209 2,416 41,100 41,150 2,671 2,212 2,420 41,150 41,200 2,675 2,216 2,423 41,200 41,250 2,679 2,219 2,427 41,250 41,300 2,683 2,223 2,431 41,300 41,350 2,687 2,227 2,435 41,350 41,400 2,691 2,230 2,439 41,400 41,450 2,695 2,234 2,442 41,450 41,500 2,699 2,237 2,446 41,500 41,550 2,702 2,241 2,450 41,550 41,600 2,706 2,245 2,454 41,600 41,650 2,710 2,248 2,458 41,650 41,700 2,714 2,252 2,461 41,700 41,750 2,718 2,255 2,465 41,750 41,800 2,722 2,259 2,469 41,800 41,850 2,726 2,263 2,473 41,850 41,900 2,730 2,266 2,477 41,900 41,950 2,734 2,270 2,480 41,950 42,000 2,738 2,273 2,484 42,000 42,000 42,050 2,742 2,277 2,488 42,050 42,100 2,746 2,281 2,492 42,100 42,150 2,750 2,284 2,496 42,150 42,200 2,754 2,288 2,499 42,200 42,250 2,758 2,291 2,503 42,250 42,300 2,762 2,295 2,507 42,300 42,350 2,766 2,299 2,511 42,350 42,400 2,770 2,302 2,515 42,400 42,450 2,774 2,306 2,518 42,450 42,500 2,778 2,309 2,522 42,500 42,550 2,781 2,313 2,526 42,550 42,600 2,785 2,317 2,530 42,600 42,650 2,789 2,320 2,534 42,650 42,700 2,793 2,324 2,537 42,700 42,750 2,797 2,327 2,541 42,750 42,800 2,801 2,331 2,545 42,800 42,850 2,805 2,335 2,549 42,850 42,900 2,809 2,338 2,553 42,900 42,950 2,813 2,342 2,556 42,950 43,000 2,817 2,345 2,560

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 47 43,000 43,000 43,050 2,821 2,349 2,564 43,050 43,100 2,825 2,353 2,568 43,100 43,150 2,829 2,356 2,572 43,150 43,200 2,833 2,360 2,575 43,200 43,250 2,837 2,363 2,579 43,250 43,300 2,841 2,367 2,583 43,300 43,350 2,845 2,371 2,587 43,350 43,400 2,849 2,374 2,591 43,400 43,450 2,853 2,378 2,594 43,450 43,500 2,857 2,381 2,598 43,500 43,550 2,860 2,385 2,602 43,550 43,600 2,864 2,389 2,606 43,600 43,650 2,868 2,392 2,610 43,650 43,700 2,872 2,396 2,613 43,700 43,750 2,876 2,399 2,617 43,750 43,800 2,880 2,403 2,621 43,800 43,850 2,884 2,407 2,625 43,850 43,900 2,888 2,410 2,629 43,900 43,950 2,892 2,414 2,632 43,950 44,000 2,896 2,417 2,636 44,000 44,000 44,050 2,900 2,421 2,640 44,050 44,100 2,904 2,425 2,644 44,100 44,150 2,908 2,428 2,648 44,150 44,200 2,912 2,432 2,651 44,200 44,250 2,916 2,435 2,655 44,250 44,300 2,920 2,439 2,659 44,300 44,350 2,924 2,443 2,663 44,350 44,400 2,928 2,446 2,667 44,400 44,450 2,932 2,450 2,670 44,450 44,500 2,936 2,453 2,674 44,500 44,550 2,939 2,457 2,678 44,550 44,600 2,943 2,461 2,682 44,600 44,650 2,947 2,464 2,686 44,650 44,700 2,951 2,468 2,689 44,700 44,750 2,955 2,471 2,693 44,750 44,800 2,959 2,475 2,697 44,800 44,850 2,963 2,479 2,701 44,850 44,900 2,967 2,482 2,705 44,900 44,950 2,971 2,486 2,708 44,950 45,000 2,975 2,489 2,712 45,000 45,000 45,050 2,979 2,493 2,716 45,050 45,100 2,983 2,497 2,720 45,100 45,150 2,987 2,500 2,724 45,150 45,200 2,991 2,504 2,727 45,200 45,250 2,995 2,507 2,731 45,250 45,300 2,999 2,511 2,735 45,300 45,350 3,003 2,515 2,739 45,350 45,400 3,007 2,518 2,743 45,400 45,450 3,011 2,522 2,746 45,450 45,500 3,015 2,525 2,750 45,500 45,550 3,018 2,529 2,754 45,550 45,600 3,022 2,533 2,758 45,600 45,650 3,026 2,536 2,762 45,650 45,700 3,030 2,540 2,765 45,700 45,750 3,034 2,543 2,769 45,750 45,800 3,038 2,547 2,773 45,800 45,850 3,042 2,551 2,777 45,850 45,900 3,046 2,554 2,781 45,900 45,950 3,050 2,558 2,784 45,950 46,000 3,054 2,561 2,788 46,000 46,000 46,050 3,058 2,565 2,792 46,050 46,100 3,062 2,569 2,796 46,100 46,150 3,066 2,572 2,800 46,150 46,200 3,070 2,576 2,803 46,200 46,250 3,074 2,579 2,807 46,250 46,300 3,078 2,583 2,811 46,300 46,350 3,082 2,587 2,815 46,350 46,400 3,086 2,590 2,819 46,400 46,450 3,090 2,594 2,822 46,450 46,500 3,094 2,597 2,826 46,500 46,550 3,097 2,601 2,830 46,550 46,600 3,101 2,605 2,834 46,600 46,650 3,105 2,608 2,838 46,650 46,700 3,109 2,612 2,841 46,700 46,750 3,113 2,615 2,845 46,750 46,800 3,117 2,619 2,849 46,800 46,850 3,121 2,623 2,853 46,850 46,900 3,125 2,626 2,857 46,900 46,950 3,129 2,630 2,860 46,950 47,000 3,133 2,633 2,864 47,000 47,000 47,050 3,137 2,637 2,868 47,050 47,100 3,141 2,641 2,872 47,100 47,150 3,145 2,644 2,876 47,150 47,200 3,149 2,648 2,879 47,200 47,250 3,153 2,651 2,883 47,250 47,300 3,157 2,655 2,887 47,300 47,350 3,161 2,659 2,891 47,350 47,400 3,165 2,662 2,895 47,400 47,450 3,169 2,666 2,898 47,450 47,500 3,173 2,669 2,902 47,500 47,550 3,176 2,673 2,906 47,550 47,600 3,180 2,677 2,910 47,600 47,650 3,184 2,680 2,914 47,650 47,700 3,188 2,684 2,917 47,700 47,750 3,192 2,687 2,921 47,750 47,800 3,196 2,691 2,925 47,800 47,850 3,200 2,695 2,929 47,850 47,900 3,204 2,698 2,933 47,900 47,950 3,208 2,702 2,936 47,950 48,000 3,212 2,705 2,940 48,000 48,000 48,050 3,216 2,709 2,944 48,050 48,100 3,220 2,713 2,948 48,100 48,150 3,224 2,717 2,952 48,150 48,200 3,228 2,720 2,955 48,200 48,250 3,233 2,724 2,959 48,250 48,300 3,237 2,728 2,963 48,300 48,350 3,241 2,732 2,967 48,350 48,400 3,245 2,736 2,971 48,400 48,450 3,249 2,739 2,974 48,450 48,500 3,253 2,743 2,978 48,500 48,550 3,257 2,747 2,982 48,550 48,600 3,261 2,751 2,986 48,600 48,650 3,266 2,755 2,990 48,650 48,700 3,270 2,758 2,993 48,700 48,750 3,274 2,762 2,997 48,750 48,800 3,278 2,766 3,001 48,800 48,850 3,282 2,770 3,005 48,850 48,900 3,286 2,774 3,009 48,900 48,950 3,290 2,777 3,012 48,950 49,000 3,294 2,781 3,016 49,000 49,000 49,050 3,299 2,785 3,020 49,050 49,100 3,303 2,789 3,024 49,100 49,150 3,307 2,793 3,028 49,150 49,200 3,311 2,796 3,031 49,200 49,250 3,315 2,800 3,035 49,250 49,300 3,319 2,804 3,039 49,300 49,350 3,323 2,808 3,043 49,350 49,400 3,327 2,812 3,047 49,400 49,450 3,332 2,815 3,050 49,450 49,500 3,336 2,819 3,054 49,500 49,550 3,340 2,823 3,058 49,550 49,600 3,344 2,827 3,062 49,600 49,650 3,348 2,831 3,066 49,650 49,700 3,352 2,834 3,069 49,700 49,750 3,356 2,838 3,073 49,750 49,800 3,360 2,842 3,077 49,800 49,850 3,365 2,846 3,081 49,850 49,900 3,369 2,850 3,085 49,900 49,950 3,373 2,853 3,088 49,950 50,000 3,377 2,857 3,092 50,000 50,000 50,050 3,381 2,861 3,096 50,050 50,100 3,385 2,865 3,100 50,100 50,150 3,389 2,869 3,104 50,150 50,200 3,393 2,872 3,107 50,200 50,250 3,398 2,876 3,111 50,250 50,300 3,402 2,880 3,115 50,300 50,350 3,406 2,884 3,119 50,350 50,400 3,410 2,888 3,123 50,400 50,450 3,414 2,891 3,126 50,450 50,500 3,418 2,895 3,130 50,500 50,550 3,422 2,899 3,134 50,550 50,600 3,426 2,903 3,138 50,600 50,650 3,431 2,907 3,142 50,650 50,700 3,435 2,910 3,145 50,700 50,750 3,439 2,914 3,149 50,750 50,800 3,443 2,918 3,153 50,800 50,850 3,447 2,922 3,157 50,850 50,900 3,451 2,926 3,161 50,900 50,950 3,455 2,929 3,164 50,950 51,000 3,459 2,933 3,168 51,000 51,000 51,050 3,464 2,937 3,172 51,050 51,100 3,468 2,941 3,176 51,100 51,150 3,472 2,945 3,180 51,150 51,200 3,476 2,948 3,183 51,200 51,250 3,480 2,952 3,187 51,250 51,300 3,484 2,956 3,191 51,300 51,350 3,488 2,960 3,195 51,350 51,400 3,492 2,964 3,199 51,400 51,450 3,497 2,967 3,202 51,450 51,500 3,501 2,971 3,206 51,500 51,550 3,505 2,975 3,210 51,550 51,600 3,509 2,979 3,214 51,600 51,650 3,513 2,983 3,218 51,650 51,700 3,517 2,986 3,221 51,700 51,750 3,521 2,990 3,225 51,750 51,800 3,525 2,994 3,229 51,800 51,850 3,530 2,998 3,233 51,850 51,900 3,534 3,002 3,237 51,900 51,950 3,538 3,005 3,240 51,950 52,000 3,542 3,009 3,244

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 48 52,000 52,000 52,050 3,546 3,013 3,248 52,050 52,100 3,550 3,017 3,252 52,100 52,150 3,554 3,021 3,256 52,150 52,200 3,558 3,024 3,259 52,200 52,250 3,563 3,028 3,263 52,250 52,300 3,567 3,032 3,267 52,300 52,350 3,571 3,036 3,271 52,350 52,400 3,575 3,040 3,275 52,400 52,450 3,579 3,043 3,278 52,450 52,500 3,583 3,047 3,282 52,500 52,550 3,587 3,051 3,286 52,550 52,600 3,591 3,055 3,290 52,600 52,650 3,596 3,059 3,294 52,650 52,700 3,600 3,062 3,297 52,700 52,750 3,604 3,066 3,301 52,750 52,800 3,608 3,070 3,305 52,800 52,850 3,612 3,074 3,309 52,850 52,900 3,616 3,078 3,313 52,900 52,950 3,620 3,081 3,316 52,950 53,000 3,624 3,085 3,320 53,000 53,000 53,050 3,629 3,089 3,324 53,050 53,100 3,633 3,093 3,328 53,100 53,150 3,637 3,097 3,332 53,150 53,200 3,641 3,100 3,335 53,200 53,250 3,645 3,104 3,339 53,250 53,300 3,649 3,108 3,343 53,300 53,350 3,653 3,112 3,347 53,350 53,400 3,657 3,116 3,351 53,400 53,450 3,662 3,119 3,354 53,450 53,500 3,666 3,123 3,358 53,500 53,550 3,670 3,127 3,362 53,550 53,600 3,674 3,131 3,366 53,600 53,650 3,678 3,135 3,370 53,650 53,700 3,682 3,138 3,373 53,700 53,750 3,686 3,142 3,377 53,750 53,800 3,690 3,146 3,381 53,800 53,850 3,695 3,150 3,385 53,850 53,900 3,699 3,154 3,389 53,900 53,950 3,703 3,157 3,392 53,950 54,000 3,707 3,161 3,396 54,000 54,000 54,050 3,711 3,165 3,400 54,050 54,100 3,715 3,169 3,404 54,100 54,150 3,719 3,173 3,408 54,150 54,200 3,723 3,176 3,412 54,200 54,250 3,728 3,180 3,416 54,250 54,300 3,732 3,184 3,420 54,300 54,350 3,736 3,188 3,424 54,350 54,400 3,740 3,192 3,428 54,400 54,450 3,744 3,195 3,432 54,450 54,500 3,748 3,199 3,436 54,500 54,550 3,752 3,203 3,439 54,550 54,600 3,756 3,207 3,443 54,600 54,650 3,761 3,211 3,447 54,650 54,700 3,765 3,214 3,451 54,700 54,750 3,769 3,218 3,455 54,750 54,800 3,773 3,222 3,459 54,800 54,850 3,777 3,226 3,463 54,850 54,900 3,781 3,230 3,467 54,900 54,950 3,785 3,233 3,471 54,950 55,000 3,789 3,237 3,475 55,000 55,000 55,050 3,794 3,241 3,479 55,050 55,100 3,798 3,245 3,483 55,100 55,150 3,802 3,249 3,487 55,150 55,200 3,806 3,252 3,491 55,200 55,250 3,810 3,256 3,495 55,250 55,300 3,814 3,260 3,499 55,300 55,350 3,818 3,264 3,503 55,350 55,400 3,822 3,268 3,507 55,400 55,450 3,827 3,271 3,511 55,450 55,500 3,831 3,275 3,515 55,500 55,550 3,835 3,279 3,518 55,550 55,600 3,839 3,283 3,522 55,600 55,650 3,843 3,287 3,526 55,650 55,700 3,847 3,290 3,530 55,700 55,750 3,851 3,294 3,534 55,750 55,800 3,855 3,298 3,538 55,800 55,850 3,860 3,302 3,542 55,850 55,900 3,864 3,306 3,546 55,900 55,950 3,868 3,309 3,550 55,950 56,000 3,872 3,313 3,554 56,000 56,000 56,050 3,876 3,317 3,558 56,050 56,100 3,880 3,321 3,562 56,100 56,150 3,884 3,325 3,566 56,150 56,200 3,888 3,328 3,570 56,200 56,250 3,893 3,332 3,574 56,250 56,300 3,897 3,336 3,578 56,300 56,350 3,901 3,340 3,582 56,350 56,400 3,905 3,344 3,586 56,400 56,450 3,909 3,347 3,590 56,450 56,500 3,913 3,351 3,594 56,500 56,550 3,917 3,355 3,597 56,550 56,600 3,921 3,359 3,601 56,600 56,650 3,926 3,363 3,605 56,650 56,700 3,930 3,366 3,609 56,700 56,750 3,934 3,370 3,613 56,750 56,800 3,938 3,374 3,617 56,800 56,850 3,942 3,378 3,621 56,850 56,900 3,946 3,382 3,625 56,900 56,950 3,950 3,385 3,629 56,950 57,000 3,954 3,389 3,633 57,000 57,000 57,050 3,959 3,393 3,637 57,050 57,100 3,963 3,397 3,641 57,100 57,150 3,967 3,401 3,645 57,150 57,200 3,971 3,404 3,649 57,200 57,250 3,975 3,408 3,653 57,250 57,300 3,979 3,412 3,657 57,300 57,350 3,983 3,416 3,661 57,350 57,400 3,987 3,420 3,665 57,400 57,450 3,992 3,423 3,669 57,450 57,500 3,996 3,427 3,673 57,500 57,550 4,000 3,431 3,676 57,550 57,600 4,004 3,435 3,680 57,600 57,650 4,008 3,439 3,684 57,650 57,700 4,012 3,442 3,688 57,700 57,750 4,016 3,446 3,692 57,750 57,800 4,020 3,450 3,696 57,800 57,850 4,025 3,454 3,700 57,850 57,900 4,029 3,458 3,704 57,900 57,950 4,033 3,461 3,708 57,950 58,000 4,037 3,465 3,712 58,000 58,000 58,050 4,041 3,469 3,716 58,050 58,100 4,045 3,473 3,720 58,100 58,150 4,049 3,477 3,724 58,150 58,200 4,053 3,480 3,728 58,200 58,250 4,058 3,484 3,732 58,250 58,300 4,062 3,488 3,736 58,300 58,350 4,066 3,492 3,740 58,350 58,400 4,070 3,496 3,744 58,400 58,450 4,074 3,499 3,748 58,450 58,500 4,078 3,503 3,752 58,500 58,550 4,082 3,507 3,755 58,550 58,600 4,086 3,511 3,759 58,600 58,650 4,091 3,515 3,763 58,650 58,700 4,095 3,518 3,767 58,700 58,750 4,099 3,522 3,771 58,750 58,800 4,103 3,526 3,775 58,800 58,850 4,107 3,530 3,779 58,850 58,900 4,111 3,534 3,783 58,900 58,950 4,115 3,537 3,787 58,950 59,000 4,119 3,541 3,791 59,000 59,000 59,050 4,124 3,545 3,795 59,050 59,100 4,128 3,549 3,799 59,100 59,150 4,132 3,553 3,803 59,150 59,200 4,136 3,556 3,807 59,200 59,250 4,140 3,560 3,811 59,250 59,300 4,144 3,564 3,815 59,300 59,350 4,148 3,568 3,819 59,350 59,400 4,152 3,572 3,823 59,400 59,450 4,157 3,575 3,827 59,450 59,500 4,161 3,579 3,831 59,500 59,550 4,165 3,583 3,834 59,550 59,600 4,169 3,587 3,838 59,600 59,650 4,173 3,591 3,842 59,650 59,700 4,177 3,594 3,846 59,700 59,750 4,181 3,598 3,850 59,750 59,800 4,185 3,602 3,854 59,800 59,850 4,190 3,606 3,858 59,850 59,900 4,194 3,610 3,862 59,900 59,950 4,198 3,613 3,866 59,950 60,000 4,202 3,617 3,870 60,000 60,000 60,050 4,206 3,621 3,874 60,050 60,100 4,210 3,625 3,878 60,100 60,150 4,214 3,629 3,882 60,150 60,200 4,218 3,632 3,886 60,200 60,250 4,223 3,636 3,890 60,250 60,300 4,227 3,640 3,894 60,300 60,350 4,231 3,644 3,898 60,350 60,400 4,235 3,648 3,902 60,400 60,450 4,239 3,651 3,906 60,450 60,500 4,243 3,655 3,910 60,500 60,550 4,247 3,659 3,913 60,550 60,600 4,251 3,663 3,917 60,600 60,650 4,256 3,667 3,921 60,650 60,700 4,260 3,670 3,925 60,700 60,750 4,264 3,674 3,929 60,750 60,800 4,268 3,678 3,933 60,800 60,850 4,272 3,682 3,937 60,850 60,900 4,276 3,686 3,941 60,900 60,950 4,280 3,689 3,945 60,950 61,000 4,284 3,693 3,949

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 49 61,000 61,000 61,050 4,289 3,697 3,953 61,050 61,100 4,293 3,701 3,957 61,100 61,150 4,297 3,705 3,961 61,150 61,200 4,301 3,708 3,965 61,200 61,250 4,305 3,712 3,969 61,250 61,300 4,309 3,716 3,973 61,300 61,350 4,313 3,720 3,977 61,350 61,400 4,317 3,724 3,981 61,400 61,450 4,322 3,727 3,985 61,450 61,500 4,326 3,731 3,989 61,500 61,550 4,330 3,735 3,992 61,550 61,600 4,334 3,739 3,996 61,600 61,650 4,338 3,743 4,000 61,650 61,700 4,342 3,746 4,004 61,700 61,750 4,346 3,750 4,008 61,750 61,800 4,350 3,754 4,012 61,800 61,850 4,355 3,758 4,016 61,850 61,900 4,359 3,762 4,020 61,900 61,950 4,363 3,765 4,024 61,950 62,000 4,367 3,769 4,028 62,000 62,000 62,050 4,371 3,773 4,032 62,050 62,100 4,375 3,777 4,036 62,100 62,150 4,379 3,781 4,040 62,150 62,200 4,383 3,784 4,044 62,200 62,250 4,388 3,788 4,048 62,250 62,300 4,392 3,792 4,052 62,300 62,350 4,396 3,796 4,056 62,350 62,400 4,400 3,800 4,060 62,400 62,450 4,404 3,803 4,064 62,450 62,500 4,408 3,807 4,068 62,500 62,550 4,412 3,811 4,071 62,550 62,600 4,416 3,815 4,075 62,600 62,650 4,421 3,819 4,079 62,650 62,700 4,425 3,822 4,083 62,700 62,750 4,429 3,826 4,087 62,750 62,800 4,433 3,830 4,091 62,800 62,850 4,437 3,834 4,095 62,850 62,900 4,441 3,838 4,099 62,900 62,950 4,445 3,841 4,103 62,950 63,000 4,449 3,845 4,107 63,000 63,000 63,050 4,454 3,849 4,111 63,050 63,100 4,458 3,853 4,115 63,100 63,150 4,462 3,857 4,119 63,150 63,200 4,466 3,860 4,123 63,200 63,250 4,470 3,864 4,127 63,250 63,300 4,474 3,868 4,131 63,300 63,350 4,478 3,872 4,135 63,350 63,400 4,482 3,876 4,139 63,400 63,450 4,487 3,879 4,143 63,450 63,500 4,491 3,883 4,147 63,500 63,550 4,495 3,887 4,150 63,550 63,600 4,499 3,891 4,154 63,600 63,650 4,503 3,895 4,158 63,650 63,700 4,507 3,898 4,162 63,700 63,750 4,511 3,902 4,166 63,750 63,800 4,515 3,906 4,170 63,800 63,850 4,520 3,910 4,174 63,850 63,900 4,524 3,914 4,178 63,900 63,950 4,528 3,917 4,182 63,950 64,000 4,532 3,921 4,186 64,000 64,000 64,050 4,536 3,925 4,190 64,050 64,100 4,540 3,929 4,194 64,100 64,150 4,544 3,933 4,198 64,150 64,200 4,548 3,936 4,202 64,200 64,250 4,553 3,940 4,206 64,250 64,300 4,557 3,944 4,210 64,300 64,350 4,561 3,948 4,214 64,350 64,400 4,565 3,952 4,218 64,400 64,450 4,569 3,955 4,222 64,450 64,500 4,573 3,959 4,226 64,500 64,550 4,577 3,963 4,229 64,550 64,600 4,581 3,967 4,233 64,600 64,650 4,586 3,971 4,237 64,650 64,700 4,590 3,974 4,241 64,700 64,750 4,594 3,978 4,245 64,750 64,800 4,598 3,982 4,249 64,800 64,850 4,602 3,986 4,253 64,850 64,900 4,606 3,990 4,257 64,900 64,950 4,610 3,993 4,261 64,950 65,000 4,614 3,997 4,265 65,000 65,000 65,050 4,619 4,001 4,269 65,050 65,100 4,623 4,005 4,273 65,100 65,150 4,627 4,009 4,277 65,150 65,200 4,631 4,012 4,281 65,200 65,250 4,635 4,016 4,285 65,250 65,300 4,639 4,020 4,289 65,300 65,350 4,643 4,024 4,293 65,350 65,400 4,647 4,028 4,297 65,400 65,450 4,652 4,031 4,301 65,450 65,500 4,656 4,035 4,305 65,500 65,550 4,660 4,039 4,308 65,550 65,600 4,664 4,043 4,312 65,600 65,650 4,668 4,047 4,316 65,650 65,700 4,672 4,050 4,320 65,700 65,750 4,676 4,054 4,324 65,750 65,800 4,680 4,058 4,328 65,800 65,850 4,685 4,062 4,332 65,850 65,900 4,689 4,066 4,336 65,900 65,950 4,693 4,069 4,340 65,950 66,000 4,697 4,073 4,344 66,000 66,000 66,050 4,701 4,077 4,348 66,050 66,100 4,705 4,081 4,352 66,100 66,150 4,709 4,085 4,356 66,150 66,200 4,713 4,088 4,360 66,200 66,250 4,718 4,092 4,364 66,250 66,300 4,722 4,096 4,368 66,300 66,350 4,726 4,100 4,372 66,350 66,400 4,730 4,104 4,376 66,400 66,450 4,734 4,107 4,380 66,450 66,500 4,738 4,111 4,384 66,500 66,550 4,742 4,115 4,387 66,550 66,600 4,746 4,119 4,391 66,600 66,650 4,751 4,123 4,395 66,650 66,700 4,755 4,126 4,399 66,700 66,750 4,759 4,130 4,403 66,750 66,800 4,763 4,134 4,407 66,800 66,850 4,767 4,138 4,411 66,850 66,900 4,771 4,142 4,415 66,900 66,950 4,775 4,145 4,419 66,950 67,000 4,779 4,149 4,423 67,000 67,000 67,050 4,784 4,153 4,427 67,050 67,100 4,788 4,157 4,431 67,100 67,150 4,792 4,161 4,435 67,150 67,200 4,796 4,164 4,439 67,200 67,250 4,800 4,168 4,443 67,250 67,300 4,804 4,172 4,447 67,300 67,350 4,808 4,176 4,451 67,350 67,400 4,812 4,180 4,455 67,400 67,450 4,817 4,183 4,459 67,450 67,500 4,821 4,187 4,463 67,500 67,550 4,825 4,191 4,466 67,550 67,600 4,829 4,195 4,470 67,600 67,650 4,833 4,199 4,474 67,650 67,700 4,837 4,202 4,478 67,700 67,750 4,841 4,206 4,482 67,750 67,800 4,845 4,210 4,486 67,800 67,850 4,850 4,214 4,490 67,850 67,900 4,854 4,218 4,494 67,900 67,950 4,858 4,221 4,498 67,950 68,000 4,862 4,225 4,502 68,000 68,000 68,050 4,866 4,229 4,506 68,050 68,100 4,870 4,233 4,510 68,100 68,150 4,874 4,237 4,514 68,150 68,200 4,878 4,240 4,518 68,200 68,250 4,883 4,244 4,522 68,250 68,300 4,887 4,248 4,526 68,300 68,350 4,891 4,252 4,530 68,350 68,400 4,895 4,256 4,534 68,400 68,450 4,899 4,259 4,538 68,450 68,500 4,903 4,263 4,542 68,500 68,550 4,907 4,267 4,545 68,550 68,600 4,911 4,271 4,549 68,600 68,650 4,916 4,275 4,553 68,650 68,700 4,920 4,278 4,557 68,700 68,750 4,924 4,282 4,561 68,750 68,800 4,928 4,286 4,565 68,800 68,850 4,932 4,290 4,569 68,850 68,900 4,936 4,294 4,573 68,900 68,950 4,940 4,297 4,577 68,950 69,000 4,944 4,301 4,581 69,000 69,000 69,050 4,949 4,305 4,585 69,050 69,100 4,953 4,309 4,589 69,100 69,150 4,957 4,313 4,593 69,150 69,200 4,961 4,316 4,597 69,200 69,250 4,965 4,320 4,601 69,250 69,300 4,969 4,324 4,605 69,300 69,350 4,973 4,328 4,609 69,350 69,400 4,977 4,332 4,613 69,400 69,450 4,982 4,335 4,617 69,450 69,500 4,986 4,339 4,621 69,500 69,550 4,990 4,343 4,624 69,550 69,600 4,994 4,347 4,628 69,600 69,650 4,998 4,351 4,632 69,650 69,700 5,002 4,354 4,636 69,700 69,750 5,006 4,358 4,640 69,750 69,800 5,010 4,362 4,644 69,800 69,850 5,015 4,366 4,648 69,850 69,900 5,019 4,370 4,652 69,900 69,950 5,023 4,373 4,656 69,950 70,000 5,027 4,377 4,660

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 50 70,000 70,000 70,050 5,031 4,381 4,664 70,050 70,100 5,035 4,385 4,668 70,100 70,150 5,039 4,389 4,672 70,150 70,200 5,043 4,392 4,676 70,200 70,250 5,048 4,396 4,680 70,250 70,300 5,052 4,400 4,684 70,300 70,350 5,056 4,404 4,688 70,350 70,400 5,060 4,408 4,692 70,400 70,450 5,064 4,411 4,696 70,450 70,500 5,068 4,415 4,700 70,500 70,550 5,072 4,419 4,703 70,550 70,600 5,076 4,423 4,707 70,600 70,650 5,081 4,427 4,711 70,650 70,700 5,085 4,430 4,715 70,700 70,750 5,089 4,434 4,719 70,750 70,800 5,093 4,438 4,723 70,800 70,850 5,097 4,442 4,727 70,850 70,900 5,101 4,446 4,731 70,900 70,950 5,105 4,449 4,735 70,950 71,000 5,109 4,453 4,739 71,000 71,000 71,050 5,114 4,457 4,743 71,050 71,100 5,118 4,461 4,747 71,100 71,150 5,122 4,465 4,751 71,150 71,200 5,126 4,468 4,755 71,200 71,250 5,130 4,472 4,759 71,250 71,300 5,134 4,476 4,763 71,300 71,350 5,138 4,480 4,767 71,350 71,400 5,142 4,484 4,771 71,400 71,450 5,147 4,487 4,775 71,450 71,500 5,151 4,491 4,779 71,500 71,550 5,155 4,495 4,782 71,550 71,600 5,159 4,499 4,786 71,600 71,650 5,163 4,503 4,790 71,650 71,700 5,167 4,506 4,794 71,700 71,750 5,171 4,510 4,798 71,750 71,800 5,175 4,514 4,802 71,800 71,850 5,180 4,518 4,806 71,850 71,900 5,184 4,522 4,810 71,900 71,950 5,188 4,525 4,814 71,950 72,000 5,192 4,529 4,818 72,000 72,000 72,050 5,196 4,533 4,822 72,050 72,100 5,200 4,537 4,826 72,100 72,150 5,204 4,541 4,830 72,150 72,200 5,208 4,545 4,834 72,200 72,250 5,213 4,549 4,839 72,250 72,300 5,217 4,553 4,843 72,300 72,350 5,221 4,557 4,847 72,350 72,400 5,225 4,561 4,851 72,400 72,450 5,229 4,565 4,855 72,450 72,500 5,233 4,569 4,859 72,500 72,550 5,237 4,572 4,863 72,550 72,600 5,241 4,576 4,867 72,600 72,650 5,246 4,580 4,872 72,650 72,700 5,250 4,584 4,876 72,700 72,750 5,254 4,588 4,880 72,750 72,800 5,258 4,592 4,884 72,800 72,850 5,262 4,596 4,888 72,850 72,900 5,266 4,600 4,892 72,900 72,950 5,270 4,604 4,896 72,950 73,000 5,274 4,608 4,900 73,000 73,000 73,050 5,279 4,612 4,905 73,050 73,100 5,283 4,616 4,909 73,100 73,150 5,287 4,620 4,913 73,150 73,200 5,291 4,624 4,917 73,200 73,250 5,295 4,628 4,921 73,250 73,300 5,299 4,632 4,925 73,300 73,350 5,303 4,636 4,929 73,350 73,400 5,307 4,640 4,933 73,400 73,450 5,312 4,644 4,938 73,450 73,500 5,316 4,648 4,942 73,500 73,550 5,320 4,651 4,946 73,550 73,600 5,324 4,655 4,950 73,600 73,650 5,328 4,659 4,954 73,650 73,700 5,332 4,663 4,958 73,700 73,750 5,336 4,667 4,962 73,750 73,800 5,340 4,671 4,966 73,800 73,850 5,345 4,675 4,971 73,850 73,900 5,349 4,679 4,975 73,900 73,950 5,353 4,683 4,979 73,950 74,000 5,357 4,687 4,983 74,000 74,000 74,050 5,361 4,691 4,987 74,050 74,100 5,365 4,695 4,991 74,100 74,150 5,369 4,699 4,995 74,150 74,200 5,373 4,703 4,999 74,200 74,250 5,378 4,707 5,004 74,250 74,300 5,382 4,711 5,008 74,300 74,350 5,386 4,715 5,012 74,350 74,400 5,390 4,719 5,016 74,400 74,450 5,394 4,723 5,020 74,450 74,500 5,398 4,727 5,024 74,500 74,550 5,402 4,730 5,028 74,550 74,600 5,406 4,734 5,032 74,600 74,650 5,411 4,738 5,037 74,650 74,700 5,415 4,742 5,041 74,700 74,750 5,419 4,746 5,045 74,750 74,800 5,423 4,750 5,049 74,800 74,850 5,427 4,754 5,053 74,850 74,900 5,431 4,758 5,057 74,900 74,950 5,435 4,762 5,061 74,950 75,000 5,439 4,766 5,065 75,000 75,000 75,050 5,444 4,770 5,070 75,050 75,100 5,448 4,774 5,074 75,100 75,150 5,452 4,778 5,078 75,150 75,200 5,456 4,782 5,082 75,200 75,250 5,460 4,786 5,086 75,250 75,300 5,464 4,790 5,090 75,300 75,350 5,468 4,794 5,094 75,350 75,400 5,472 4,798 5,098 75,400 75,450 5,477 4,802 5,103 75,450 75,500 5,481 4,806 5,107 75,500 75,550 5,485 4,809 5,111 75,550 75,600 5,489 4,813 5,115 75,600 75,650 5,493 4,817 5,119 75,650 75,700 5,497 4,821 5,123 75,700 75,750 5,501 4,825 5,127 75,750 75,800 5,505 4,829 5,131 75,800 75,850 5,510 4,833 5,136 75,850 75,900 5,514 4,837 5,140 75,900 75,950 5,518 4,841 5,144 75,950 76,000 5,522 4,845 5,148 76,000 76,000 76,050 5,526 4,849 5,152 76,050 76,100 5,530 4,853 5,156 76,100 76,150 5,534 4,857 5,160 76,150 76,200 5,538 4,861 5,164 76,200 76,250 5,543 4,865 5,169 76,250 76,300 5,547 4,869 5,173 76,300 76,350 5,551 4,873 5,177 76,350 76,400 5,555 4,877 5,181 76,400 76,450 5,559 4,881 5,185 76,450 76,500 5,563 4,885 5,189 76,500 76,550 5,567 4,888 5,193 76,550 76,600 5,571 4,892 5,197 76,600 76,650 5,576 4,896 5,202 76,650 76,700 5,580 4,900 5,206 76,700 76,750 5,584 4,904 5,210 76,750 76,800 5,588 4,908 5,214 76,800 76,850 5,592 4,912 5,218 76,850 76,900 5,596 4,916 5,222 76,900 76,950 5,600 4,920 5,226 76,950 77,000 5,604 4,924 5,230 77,000 77,000 77,050 5,609 4,928 5,235 77,050 77,100 5,613 4,932 5,239 77,100 77,150 5,617 4,936 5,243 77,150 77,200 5,621 4,940 5,247 77,200 77,250 5,625 4,944 5,251 77,250 77,300 5,629 4,948 5,255 77,300 77,350 5,633 4,952 5,259 77,350 77,400 5,637 4,956 5,263 77,400 77,450 5,642 4,960 5,268 77,450 77,500 5,646 4,964 5,272 77,500 77,550 5,650 4,967 5,276 77,550 77,600 5,654 4,971 5,280 77,600 77,650 5,658 4,975 5,284 77,650 77,700 5,662 4,979 5,288 77,700 77,750 5,666 4,983 5,292 77,750 77,800 5,670 4,987 5,296 77,800 77,850 5,675 4,991 5,301 77,850 77,900 5,679 4,995 5,305 77,900 77,950 5,683 4,999 5,309 77,950 78,000 5,687 5,003 5,313 78,000 78,000 78,050 5,691 5,007 5,317 78,050 78,100 5,695 5,011 5,321 78,100 78,150 5,699 5,015 5,325 78,150 78,200 5,703 5,019 5,329 78,200 78,250 5,708 5,023 5,334 78,250 78,300 5,712 5,027 5,338 78,300 78,350 5,716 5,031 5,342 78,350 78,400 5,720 5,035 5,346 78,400 78,450 5,724 5,039 5,350 78,450 78,500 5,728 5,043 5,354 78,500 78,550 5,732 5,046 5,358 78,550 78,600 5,736 5,050 5,362 78,600 78,650 5,741 5,054 5,367 78,650 78,700 5,745 5,058 5,371 78,700 78,750 5,749 5,062 5,375 78,750 78,800 5,753 5,066 5,379 78,800 78,850 5,757 5,070 5,383 78,850 78,900 5,761 5,074 5,387 78,900 78,950 5,765 5,078 5,391 78,950 79,000 5,769 5,082 5,395

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 51 79,000 79,000 79,050 5,774 5,086 5,400 79,050 79,100 5,778 5,090 5,404 79,100 79,150 5,782 5,094 5,408 79,150 79,200 5,786 5,098 5,412 79,200 79,250 5,790 5,102 5,416 79,250 79,300 5,794 5,106 5,420 79,300 79,350 5,798 5,110 5,424 79,350 79,400 5,802 5,114 5,428 79,400 79,450 5,807 5,118 5,433 79,450 79,500 5,811 5,122 5,437 79,500 79,550 5,815 5,125 5,441 79,550 79,600 5,819 5,129 5,445 79,600 79,650 5,823 5,133 5,449 79,650 79,700 5,827 5,137 5,453 79,700 79,750 5,831 5,141 5,457 79,750 79,800 5,835 5,145 5,461 79,800 79,850 5,840 5,149 5,466 79,850 79,900 5,844 5,153 5,470 79,900 79,950 5,848 5,157 5,474 79,950 80,000 5,852 5,161 5,478 80,000 80,000 80,050 5,856 5,165 5,482 80,050 80,100 5,860 5,169 5,486 80,100 80,150 5,864 5,173 5,490 80,150 80,200 5,868 5,177 5,494 80,200 80,250 5,873 5,181 5,499 80,250 80,300 5,877 5,185 5,503 80,300 80,350 5,881 5,189 5,507 80,350 80,400 5,885 5,193 5,511 80,400 80,450 5,889 5,197 5,515 80,450 80,500 5,893 5,201 5,519 80,500 80,550 5,897 5,204 5,523 80,550 80,600 5,901 5,208 5,527 80,600 80,650 5,906 5,212 5,532 80,650 80,700 5,910 5,216 5,536 80,700 80,750 5,914 5,220 5,540 80,750 80,800 5,918 5,224 5,544 80,800 80,850 5,922 5,228 5,548 80,850 80,900 5,926 5,232 5,552 80,900 80,950 5,930 5,236 5,556 80,950 81,000 5,934 5,240 5,560 81,000 81,000 81,050 5,939 5,244 5,565 81,050 81,100 5,943 5,248 5,569 81,100 81,150 5,947 5,252 5,573 81,150 81,200 5,951 5,256 5,577 81,200 81,250 5,955 5,260 5,581 81,250 81,300 5,959 5,264 5,585 81,300 81,350 5,963 5,268 5,589 81,350 81,400 5,967 5,272 5,593 81,400 81,450 5,972 5,276 5,598 81,450 81,500 5,976 5,280 5,602 81,500 81,550 5,980 5,283 5,606 81,550 81,600 5,984 5,287 5,610 81,600 81,650 5,988 5,291 5,614 81,650 81,700 5,992 5,295 5,618 81,700 81,750 5,996 5,299 5,622 81,750 81,800 6,000 5,303 5,626 81,800 81,850 6,005 5,307 5,631 81,850 81,900 6,009 5,311 5,635 81,900 81,950 6,013 5,315 5,639 81,950 82,000 6,017 5,319 5,643 82,000 82,000 82,050 6,021 5,323 5,647 82,050 82,100 6,025 5,327 5,651 82,100 82,150 6,029 5,331 5,655 82,150 82,200 6,033 5,335 5,659 82,200 82,250 6,038 5,339 5,664 82,250 82,300 6,042 5,343 5,668 82,300 82,350 6,046 5,347 5,672 82,350 82,400 6,050 5,351 5,676 82,400 82,450 6,054 5,355 5,680 82,450 82,500 6,058 5,359 5,684 82,500 82,550 6,062 5,362 5,688 82,550 82,600 6,066 5,366 5,692 82,600 82,650 6,071 5,370 5,697 82,650 82,700 6,075 5,374 5,701 82,700 82,750 6,079 5,378 5,705 82,750 82,800 6,083 5,382 5,709 82,800 82,850 6,087 5,386 5,713 82,850 82,900 6,091 5,390 5,717 82,900 82,950 6,095 5,394 5,721 82,950 83,000 6,099 5,398 5,725 83,000 83,000 83,050 6,104 5,402 5,730 83,050 83,100 6,108 5,406 5,734 83,100 83,150 6,112 5,410 5,738 83,150 83,200 6,116 5,414 5,742 83,200 83,250 6,120 5,418 5,746 83,250 83,300 6,124 5,422 5,750 83,300 83,350 6,128 5,426 5,754 83,350 83,400 6,132 5,430 5,758 83,400 83,450 6,137 5,434 5,763 83,450 83,500 6,141 5,438 5,767 83,500 83,550 6,145 5,441 5,771 83,550 83,600 6,149 5,445 5,775 83,600 83,650 6,153 5,449 5,779 83,650 83,700 6,157 5,453 5,783 83,700 83,750 6,161 5,457 5,787 83,750 83,800 6,165 5,461 5,791 83,800 83,850 6,170 5,465 5,796 83,850 83,900 6,174 5,469 5,800 83,900 83,950 6,178 5,473 5,804 83,950 84,000 6,182 5,477 5,808 84,000 84,000 84,050 6,186 5,481 5,812 84,050 84,100 6,190 5,485 5,816 84,100 84,150 6,194 5,489 5,820 84,150 84,200 6,198 5,493 5,824 84,200 84,250 6,203 5,497 5,829 84,250 84,300 6,207 5,501 5,833 84,300 84,350 6,211 5,505 5,837 84,350 84,400 6,215 5,509 5,841 84,400 84,450 6,219 5,513 5,845 84,450 84,500 6,223 5,517 5,849 84,500 84,550 6,227 5,520 5,853 84,550 84,600 6,231 5,524 5,857 84,600 84,650 6,236 5,528 5,862 84,650 84,700 6,240 5,532 5,866 84,700 84,750 6,244 5,536 5,870 84,750 84,800 6,248 5,540 5,874 84,800 84,850 6,252 5,544 5,878 84,850 84,900 6,256 5,548 5,882 84,900 84,950 6,260 5,552 5,886 84,950 85,000 6,264 5,556 5,890 85,000 85,000 85,050 6,269 5,560 5,895 85,050 85,100 6,273 5,564 5,899 85,100 85,150 6,277 5,568 5,903 85,150 85,200 6,281 5,572 5,907 85,200 85,250 6,285 5,576 5,911 85,250 85,300 6,289 5,580 5,915 85,300 85,350 6,293 5,584 5,919 85,350 85,400 6,297 5,588 5,923 85,400 85,450 6,302 5,592 5,928 85,450 85,500 6,306 5,596 5,932 85,500 85,550 6,310 5,599 5,936 85,550 85,600 6,314 5,603 5,940 85,600 85,650 6,318 5,607 5,944 85,650 85,700 6,322 5,611 5,948 85,700 85,750 6,326 5,615 5,952 85,750 85,800 6,330 5,619 5,956 85,800 85,850 6,335 5,623 5,961 85,850 85,900 6,339 5,627 5,965 85,900 85,950 6,343 5,631 5,969 85,950 86,000 6,347 5,635 5,973 86,000 86,000 86,050 6,351 5,639 5,977 86,050 86,100 6,355 5,643 5,981 86,100 86,150 6,359 5,647 5,985 86,150 86,200 6,363 5,651 5,989 86,200 86,250 6,368 5,655 5,994 86,250 86,300 6,372 5,659 5,998 86,300 86,350 6,376 5,663 6,002 86,350 86,400 6,380 5,667 6,006 86,400 86,450 6,384 5,671 6,010 86,450 86,500 6,388 5,675 6,014 86,500 86,550 6,392 5,678 6,018 86,550 86,600 6,396 5,682 6,022 86,600 86,650 6,401 5,686 6,027 86,650 86,700 6,405 5,690 6,031 86,700 86,750 6,409 5,694 6,035 86,750 86,800 6,413 5,698 6,039 86,800 86,850 6,417 5,702 6,043 86,850 86,900 6,421 5,706 6,047 86,900 86,950 6,425 5,710 6,051 86,950 87,000 6,429 5,714 6,055 87,000 87,000 87,050 6,434 5,718 6,060 87,050 87,100 6,438 5,722 6,064 87,100 87,150 6,442 5,726 6,068 87,150 87,200 6,446 5,730 6,072 87,200 87,250 6,450 5,734 6,076 87,250 87,300 6,454 5,738 6,080 87,300 87,350 6,458 5,742 6,084 87,350 87,400 6,462 5,746 6,088 87,400 87,450 6,467 5,750 6,093 87,450 87,500 6,471 5,754 6,097 87,500 87,550 6,475 5,757 6,101 87,550 87,600 6,479 5,761 6,105 87,600 87,650 6,483 5,765 6,109 87,650 87,700 6,487 5,769 6,113 87,700 87,750 6,491 5,773 6,117 87,750 87,800 6,495 5,777 6,121 87,800 87,850 6,500 5,781 6,126 87,850 87,900 6,504 5,785 6,130 87,900 87,950 6,508 5,789 6,134 87,950 88,000 6,512 5,793 6,138

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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 2018 Hawaii Tax Table (Continued) Page 52 88,000 88,000 88,050 6,516 5,797 6,142 88,050 88,100 6,520 5,801 6,146 88,100 88,150 6,524 5,805 6,150 88,150 88,200 6,528 5,809 6,154 88,200 88,250 6,533 5,813 6,159 88,250 88,300 6,537 5,817 6,163 88,300 88,350 6,541 5,821 6,167 88,350 88,400 6,545 5,825 6,171 88,400 88,450 6,549 5,829 6,175 88,450 88,500 6,553 5,833 6,179 88,500 88,550 6,557 5,836 6,183 88,550 88,600 6,561 5,840 6,187 88,600 88,650 6,566 5,844 6,192 88,650 88,700 6,570 5,848 6,196 88,700 88,750 6,574 5,852 6,200 88,750 88,800 6,578 5,856 6,204 88,800 88,850 6,582 5,860 6,208 88,850 88,900 6,586 5,864 6,212 88,900 88,950 6,590 5,868 6,216 88,950 89,000 6,594 5,872 6,220 89,000 89,000 89,050 6,599 5,876 6,225 89,050 89,100 6,603 5,880 6,229 89,100 89,150 6,607 5,884 6,233 89,150 89,200 6,611 5,888 6,237 89,200 89,250 6,615 5,892 6,241 89,250 89,300 6,619 5,896 6,245 89,300 89,350 6,623 5,900 6,249 89,350 89,400 6,627 5,904 6,253 89,400 89,450 6,632 5,908 6,258 89,450 89,500 6,636 5,912 6,262 89,500 89,550 6,640 5,915 6,266 89,550 89,600 6,644 5,919 6,270 89,600 89,650 6,648 5,923 6,274 89,650 89,700 6,652 5,927 6,278 89,700 89,750 6,656 5,931 6,282 89,750 89,800 6,660 5,935 6,286 89,800 89,850 6,665 5,939 6,291 89,850 89,900 6,669 5,943 6,295 89,900 89,950 6,673 5,947 6,299 89,950 90,000 6,677 5,951 6,303 90,000 90,000 90,050 6,681 5,955 6,307 90,050 90,100 6,685 5,959 6,311 90,100 90,150 6,689 5,963 6,315 90,150 90,200 6,693 5,967 6,319 90,200 90,250 6,698 5,971 6,324 90,250 90,300 6,702 5,975 6,328 90,300 90,350 6,706 5,979 6,332 90,350 90,400 6,710 5,983 6,336 90,400 90,450 6,714 5,987 6,340 90,450 90,500 6,718 5,991 6,344 90,500 90,550 6,722 5,994 6,348 90,550 90,600 6,726 5,998 6,352 90,600 90,650 6,731 6,002 6,357 90,650 90,700 6,735 6,006 6,361 90,700 90,750 6,739 6,010 6,365 90,750 90,800 6,743 6,014 6,369 90,800 90,850 6,747 6,018 6,373 90,850 90,900 6,751 6,022 6,377 90,900 90,950 6,755 6,026 6,381 90,950 91,000 6,759 6,030 6,385 91,000 91,000 91,050 6,764 6,034 6,390 91,050 91,100 6,768 6,038 6,394 91,100 91,150 6,772 6,042 6,398 91,150 91,200 6,776 6,046 6,402 91,200 91,250 6,780 6,050 6,406 91,250 91,300 6,784 6,054 6,410 91,300 91,350 6,788 6,058 6,414 91,350 91,400 6,792 6,062 6,418 91,400 91,450 6,797 6,066 6,423 91,450 91,500 6,801 6,070 6,427 91,500 91,550 6,805 6,073 6,431 91,550 91,600 6,809 6,077 6,435 91,600 91,650 6,813 6,081 6,439 91,650 91,700 6,817 6,085 6,443 91,700 91,750 6,821 6,089 6,447 91,750 91,800 6,825 6,093 6,451 91,800 91,850 6,830 6,097 6,456 91,850 91,900 6,834 6,101 6,460 91,900 91,950 6,838 6,105 6,464 91,950 92,000 6,842 6,109 6,468 92,000 92,000 92,050 6,846 6,113 6,472 92,050 92,100 6,850 6,117 6,476 92,100 92,150 6,854 6,121 6,480 92,150 92,200 6,858 6,125 6,484 92,200 92,250 6,863 6,129 6,489 92,250 92,300 6,867 6,133 6,493 92,300 92,350 6,871 6,137 6,497 92,350 92,400 6,875 6,141 6,501 92,400 92,450 6,879 6,145 6,505 92,450 92,500 6,883 6,149 6,509 92,500 92,550 6,887 6,152 6,513 92,550 92,600 6,891 6,156 6,517 92,600 92,650 6,896 6,160 6,522 92,650 92,700 6,900 6,164 6,526 92,700 92,750 6,904 6,168 6,530 92,750 92,800 6,908 6,172 6,534 92,800 92,850 6,912 6,176 6,538 92,850 92,900 6,916 6,180 6,542 92,900 92,950 6,920 6,184 6,546 92,950 93,000 6,924 6,188 6,550 93,000 93,000 93,050 6,929 6,192 6,555 93,050 93,100 6,933 6,196 6,559 93,100 93,150 6,937 6,200 6,563 93,150 93,200 6,941 6,204 6,567 93,200 93,250 6,945 6,208 6,571 93,250 93,300 6,949 6,212 6,575 93,300 93,350 6,953 6,216 6,579 93,350 93,400 6,957 6,220 6,583 93,400 93,450 6,962 6,224 6,588 93,450 93,500 6,966 6,228 6,592 93,500 93,550 6,970 6,231 6,596 93,550 93,600 6,974 6,235 6,600 93,600 93,650 6,978 6,239 6,604 93,650 93,700 6,982 6,243 6,608 93,700 93,750 6,986 6,247 6,612 93,750 93,800 6,990 6,251 6,616 93,800 93,850 6,995 6,255 6,621 93,850 93,900 6,999 6,259 6,625 93,900 93,950 7,003 6,263 6,629 93,950 94,000 7,007 6,267 6,633 94,000 94,000 94,050 7,011 6,271 6,637 94,050 94,100 7,015 6,275 6,641 94,100 94,150 7,019 6,279 6,645 94,150 94,200 7,023 6,283 6,649 94,200 94,250 7,028 6,287 6,654 94,250 94,300 7,032 6,291 6,658 94,300 94,350 7,036 6,295 6,662 94,350 94,400 7,040 6,299 6,666 94,400 94,450 7,044 6,303 6,670 94,450 94,500 7,048 6,307 6,674 94,500 94,550 7,052 6,310 6,678 94,550 94,600 7,056 6,314 6,682 94,600 94,650 7,061 6,318 6,687 94,650 94,700 7,065 6,322 6,691 94,700 94,750 7,069 6,326 6,695 94,750 94,800 7,073 6,330 6,699 94,800 94,850 7,077 6,334 6,703 94,850 94,900 7,081 6,338 6,707 94,900 94,950 7,085 6,342 6,711 94,950 95,000 7,089 6,346 6,715 95,000 95,000 95,050 7,094 6,350 6,720 95,050 95,100 7,098 6,354 6,724 95,100 95,150 7,102 6,358 6,728 95,150 95,200 7,106 6,362 6,732 95,200 95,250 7,110 6,366 6,736 95,250 95,300 7,114 6,370 6,740 95,300 95,350 7,118 6,374 6,744 95,350 95,400 7,122 6,378 6,748 95,400 95,450 7,127 6,382 6,753 95,450 95,500 7,131 6,386 6,757 95,500 95,550 7,135 6,389 6,761 95,550 95,600 7,139 6,393 6,765 95,600 95,650 7,143 6,397 6,769 95,650 95,700 7,147 6,401 6,773 95,700 95,750 7,151 6,405 6,777 95,750 95,800 7,155 6,409 6,781 95,800 95,850 7,160 6,413 6,786 95,850 95,900 7,164 6,417 6,790 95,900 95,950 7,168 6,421 6,794 95,950 96,000 7,172 6,425 6,798 96,000 96,000 96,050 7,176 6,429 6,802 96,050 96,100 7,180 6,433 6,806 96,100 96,150 7,184 6,437 6,810 96,150 96,200 7,188 6,441 6,814 96,200 96,250 7,193 6,446 6,819 96,250 96,300 7,197 6,450 6,823 96,300 96,350 7,201 6,454 6,827 96,350 96,400 7,205 6,458 6,831 96,400 96,450 7,209 6,462 6,835 96,450 96,500 7,213 6,466 6,839 96,500 96,550 7,217 6,470 6,843 96,550 96,600 7,221 6,474 6,847 96,600 96,650 7,226 6,479 6,852 96,650 96,700 7,230 6,483 6,856 96,700 96,750 7,234 6,487 6,860 96,750 96,800 7,238 6,491 6,864 96,800 96,850 7,242 6,495 6,868 96,850 96,900 7,246 6,499 6,872 96,900 96,950 7,250 6,503 6,876 96,950 97,000 7,254 6,507 6,880

If line 26

If line 26

If line 26

(taxable And you are __ (taxable And you are __ (taxable And you are ­__ income) is —

income) is —

income) is —

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

least less Married filing of a least less Married filing of a least less Married filing of a

than filing jointly house-

than filing jointly house-

than filing 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) 2018 Hawaii Tax Table (Continued) Page 53 97,000 97,000 97,050 7,259 6,512 6,885 97,050 97,100 7,263 6,516 6,889 97,100 97,150 7,267 6,520 6,893 97,150 97,200 7,271 6,524 6,897 97,200 97,250 7,275 6,528 6,901 97,250 97,300 7,279 6,532 6,905 97,300 97,350 7,283 6,536 6,909 97,350 97,400 7,287 6,540 6,913 97,400 97,450 7,292 6,545 6,918 97,450 97,500 7,296 6,549 6,922 97,500 97,550 7,300 6,553 6,926 97,550 97,600 7,304 6,557 6,930 97,600 97,650 7,308 6,561 6,934 97,650 97,700 7,312 6,565 6,938 97,700 97,750 7,316 6,569 6,942 97,750 97,800 7,320 6,573 6,946 97,800 97,850 7,325 6,578 6,951 97,850 97,900 7,329 6,582 6,955 97,900 97,950 7,333 6,586 6,959 97,950 98,000 7,337 6,590 6,963 98,000 98,000 98,050 7,341 6,594 6,967 98,050 98,100 7,345 6,598 6,971 98,100 98,150 7,349 6,602 6,975 98,150 98,200 7,353 6,606 6,979 98,200 98,250 7,358 6,611 6,984 98,250 98,300 7,362 6,615 6,988 98,300 98,350 7,366 6,619 6,992 98,350 98,400 7,370 6,623 6,996 98,400 98,450 7,374 6,627 7,000 98,450 98,500 7,378 6,631 7,004 98,500 98,550 7,382 6,635 7,008 98,550 98,600 7,386 6,639 7,012 98,600 98,650 7,391 6,644 7,017 98,650 98,700 7,395 6,648 7,021 98,700 98,750 7,399 6,652 7,025 98,750 98,800 7,403 6,656 7,029 98,800 98,850 7,407 6,660 7,033 98,850 98,900 7,411 6,664 7,037 98,900 98,950 7,415 6,668 7,041 98,950 99,000 7,419 6,672 7,045 99,000 99,000 99,050 7,424 6,677 7,050 99,050 99,100 7,428 6,681 7,054 99,100 99,150 7,432 6,685 7,058 99,150 99,200 7,436 6,689 7,062 99,200 99,250 7,440 6,693 7,066 99,250 99,300 7,444 6,697 7,070 99,300 99,350 7,448 6,701 7,074 99,350 99,400 7,452 6,705 7,078 99,400 99,450 7,457 6,710 7,083 99,450 99,500 7,461 6,714 7,087 99,500 99,550 7,465 6,718 7,091 99,550 99,600 7,469 6,722 7,095 99,600 99,650 7,473 6,726 7,099 99,650 99,700 7,477 6,730 7,103 99,700 99,750 7,481 6,734 7,107 99,750 99,800 7,485 6,738 7,111 99,800 99,850 7,490 6,743 7,116 99,850 99,900 7,494 6,747 7,120 99,900 99,950 7,498 6,751 7,124 99,950 100,000 7,502 6,755 7,128 100,000 OR OVER — You MUST use the tax rate schedules.

Page 54 2018 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 the amount on Form N-11, Line 26 is: Your tax is: Not over $2,400............................................... 1.40% of taxable income Over $2,400 but not over $4,800..................... $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600..................... $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400................... $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200................. $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000................. $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000................. $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000................. $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000............... $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000............. $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000............. $ 13,879 plus 10.00% over $175,000 Over $200,000................................................. $ 16,379 plus 11.00% over $200,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS If the amount on Form N-11, Line 26 is: Your tax is: Not over $4,800............................................... 1.40% of taxable income Over $4,800 but not over $9,600..................... $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200................... $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800................. $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400................. $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000................. $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000................. $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000................. $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000............... $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000............. $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000............. $ 27,757 plus 10.00% over $350,000 Over $400,000................................................. $ 32,757 plus 11.00% over $400,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If the amount on Form N-11, Line 26 is: Your tax is: Not over $3,600............................................... 1.40% of taxable income Over $3,600 but not over $7,200..................... $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400................... $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600................. $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800................. $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000................. $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000................. $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000................. $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000............... $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500............. $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000............. $ 20,818 plus 10.00% over $262,500 Over $300,000................................................. $ 24,568 plus 11.00% over $300,000 Use this schedule if you filled in Filing Status Oval 1 or 3 on Form N-11 Use this schedule if you filled in Filing Status Oval 2 or 5 on Form N-11 Use this schedule if you filled in Filing Status Oval 4 on Form N-11

Page 55 David Y. Ige Governor STATE OF HAWAII—DEPARTMENT OF TAXATION HAWAII TAXPAYER BILL OF RIGHTS Linda Chu Takayama Director of Taxation MESSAGE FROM THE DIRECTOR This publication explains some of your most important rights as a taxpayer. Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii’s tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference. Taxpayer rights are at the heart of good tax administration — a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation. HAWAII TAXPAYER BILL OF RIGHTS I. Protection of Taxpayer Rights Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the De- partment of Taxation. II. Tax Information Taxpayers have a right to tax information written in plain language. Taxpayers have a right to examine their own tax records, audit files, and collection files. Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees. Taxpayers have a right to obtain explanations regarding billings and assessments. III. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and 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 of Taxation will be paid, promoted, or in any way rewarded based on the amount of assessments made or taxes collected. Taxpayers have a right to be free from harassment and inappropriate contact by Department of Taxation per- sonnel in matters relating to the collection of delinquent taxes and during the course of audits. IV. Privacy and Confidentiality Taxpayers have a right to be assured that their dealings with the Department of Taxation will be kept confidential. 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. V. Time Limitations Taxpayers are entitled to seek a refund if they have over- paid their taxes. A claim for refund must be filed within the applicable statute of limitations. The Department of Taxation may assess a taxpayer ad- ditional taxes if the assessment is made within the ap- plicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudu- lent return or failure to file a return. Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department of Taxation. If the Department of Taxation is notified by the Internal Revenue Service or a taxpayer of any changes, correc- tions, or adjustments to the taxpayer’s Federal tax re- turn, the statute of limitations is automatically extended. VI. Audits and Assessments Taxpayers have a right to a Proposed Notice of Assess- ment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the tax- payer’s last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) informs taxpayers of their right to request clarification or to object to the tax assessment within thirty days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assessment will become final after the expiration of thir- ty days from the mailing of the Proposed Notice of As- sessment. Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of thirty days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment. Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior manage- ment to discuss a Proposed or Final Notice of Assess- ment if they do not agree with the tax assessment. Taxpayers have a right to request that the Department of Taxation consider a closing agreement to reduce a Pro- posed or Final Notice of Assessment. Closing agree- ments are final. VII. Tax Appeals/Payment Under Protest Taxpayers have a right to information regarding proce- dures for appealing a tax assessment. Tax Appeals. Taxpayers have a right to appeal an as- sessment to our Administrative Appeals Office, to the board of review, or to the tax appeal court. In order to appeal to the Administrative Appeals Office, an appeal application must be filed within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assess- ment. The assessment does not need to be paid in order to appeal to the Administrative Appeals Office. An ap- peal to the board of review or to the tax appeal court must be filed within 30 days from the date the Final No- tice of Assessment was mailed. If the appeal is filed di- rectly 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 filed with the board of review, the deci- sion of the board may be appealed to the tax appeal court within 30 days after the filing 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 filing of the board of review decision. If the appeal is filed with the tax appeal court, the deci- sion of the tax appeal court may be appealed within 30 days to the Intermediate Appellate Court. The first 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 of Taxation 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 of Taxation to the tax appeal court. Similarly, a taxpayer who prevails be- fore the board of review and the tax appeal court does not have to pay the assessed tax prior to an appeal by the Department of Taxation to the Intermediate Appel- late Court. The tax appeal court may allow an individual taxpayer to appeal an income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm. Payment Under Protest. In lieu of filing an appeal or if an appeal is not filed with the board of review, with the tax appeal court, or with the Administrative Appeals Office within 30 days from the date the Final Notice of Assess- ment was mailed, the taxpayer may pay the disputed tax assessment under written protest and seek to recover the taxes by filing an action in tax appeal court within 30 days from the date of payment. VIII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment of Taxation on any tax matter, including audits, collections, and appeals. IX. Taxpayer Advocate Taxpayers have a right to seek the assistance of our Tax- payer Advocate to resolve any tax-related problem after all other means for resolving the problem have been ex- hausted, or if they feel that their rights as a taxpayer have been abridged, except in the case of a criminal tax investigation. X. Installment Agreements, Waivers, and Compromises Installment Agreements. Taxpayers have a right to re- quest that the Department of Taxation consider an in- stallment payment agreement to allow taxpayers to pay their delinquent taxes over time. The Department of Taxation will evaluate a request for an installment pay- ment agreement based on the financial condition of the taxpayer. Taxpayers will be notified before collection ac- tion is taken on any outstanding tax liability if the install- ment payment agreement is in good standing. Interest will continue to accrue on the outstanding tax and pen- alty until paid in full. The Department may offset any out- standing tax liability with any credits due to the taxpayer from other taxes. Waiver of Penalties and Interest. Taxpayers have a right to request that the Department of Taxation waive penal- ties and interest added to any tax if the taxpayer can show that failure to file 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 Offers. Taxpayers have a right to request that the Department of Taxation consider a compromise offer to reduce any tax claim arising under the tax laws administered by the Department based on doubt as to liability or collectibility, subject to the Governor’s approv- al. If the tax liability excluding penalties and interest is $50,000 or less, the Director may approve the offer in compromise without the Governor’s approval after the offer in compromise has been posted on the Depart- ment’s website for 5 calendar days. Any offer in compromise submitted to the Department of Taxation must be accompanied by 20% of the amount of the offer in cases of a lump-sum offer in compromise, or the first proposed payment in the case of a periodic pay- ment offer in compromise. Individual taxpayers who meet the low-income certification guidelines published by the Internal Revenue Service for the period in which the offer in compromise has been submitted will not be required to submit a payment with an offer in compro- mise submission. In cases where an offer in compromise is rejected, the payment amount will be applied to the tax liability of the taxpayer that was first assessed. XI. 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 notified 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 filing fees. Taxpayers have a right to have an incorrect lien correct- ed or released and to have a letter of clarification 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 of Taxation deter- mines 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 effects; books and tools of a trade, business, or profession; unemployment benefits; and undelivered mail. (This is a reproduction of the originally issued document) Revised October, 2018

Page 56 Index to Instructions A Address Change............................................ 33 Address of Hawaii Department of Taxation..... 6 Adjustments to Income.......................... 12 – 16 Amended Returns — Balance Due (or Refund)....................... 30 Change in Federal Taxable Income........ 33 Filing........................................... 30 and 33 Annuities........................................................ 14 Attachments to Return................................... 32 B Balance Due (or Refund)............................... 29 Birth or Death of Dependent.......................... 11 Blind, Deaf, or Totally Disabled Person.......... 22 Business Income — Rents on Schedule E............................. 31 Schedule C............................................. 31 Schedule F............................................. 31 Business Use of Your Home.......................... 21 C Capital Gains and Losses.................. 23 and 39 Casualty and Theft Losses............................ 20 Changes to Note.............................................. 2 Civil Unions...................................................... 4 Contributions to Charity................................. 19 Credit for Child and Dependent Care Expenses............................. 23 and 34 – 36 Credits Against Tax............................ 23 and 25 D Death of Taxpayer............................................ 6 Dependents — Exemptions............................. 9 Direct Deposit of Refund............................... 29 Disability — Exemption.................................. 22 Divorced or Separated Parents..................... 10 Domicile Defined............................................. 5 E Earned Income Tax Credit............................. 28 Educational Expenses................................... 21 Employee Business Expenses...................... 21 Estimated Tax...................................... 6 and 28 Exemptions.......................................... 9 and 22 Extension of Time to File............................... 32 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....................................... 5 Filing Status..................................................... 7 H Hawaii Taxpayer Bill of Rights........................ 55 Head of Household.......................................... 8 I Income Tax Withholding................................. 28 Individual Housing Accounts — Distributions From.................................. 12 Payments to........................................... 15 Tax Liability Upon the Sale or Transfer... 12 Individual Retirement Accounts (IRAs)......... 14 Interest Expense............................................ 19 Interest Income.................................. 12 and 15 Interest — Late Payment of Tax.................... 33 Itemized Deductions —......................... 17 – 22 You Choose to Itemize Deductions........ 17 You MUST Itemize Deductions.............. 17 M Married Persons — Filing Joint Return.................................... 8 Filing Separate Returns........................... 8 Special Rule for Aliens............................. 8 Who Live Apart........................................ 9 Medical and Dental Expenses....................... 17 Miscellaneous Deductions............................. 20 Multistate Tax Compact Act............................. 6 N Net Operating Loss............................ 16 and 30 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)........................ 30 Penalties and Interest — Failure to Pay Tax After Filing Timely Return............................................... 33 Late Filing of Return............................... 32 Underpayment of Estimated Tax......................................... 30 and 33 Pensions and Annuities................................. 14 Political Campaigns — Hawaii Election $3 Check-off............................................. 32 Preparer — Did you have someone else prepare your return?................................ 32 R Records — How Long to Keep...................... 33 Refundable Food/Excise Tax Credit................................................. 23 Related Federal/Hawaii Tax Forms.................. 3 Reminders........................................... 2 and 32 Rent — Income.............................................. 31 Resident........................................................... 5 Retirement Plan Payments............................ 14 Rounding Off to Whole Dollars...................... 11 S Same-Sex Marriage......................................... 4 Social Security Number................................... 7 Steps for Preparing Your Return........................... 6 – 11 and 31 – 32 Student Dependent — Exemption................. 11 T Tax — Computation............................... 22 and 39 Other — Accumulation Distribution of Trusts..... 39 Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000.................................... 23 Distributions from an Individual Housing Account............... 12 and 39 Lump-Sum Distributions...................... 14 Parent’s Election to Report Child’s Interest and Dividends................... 39 Recapture of Capital Goods Excise Tax Credit...................................... 39 Recapture of Capital Infrastructure Tax Credit...................................... 39 Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit...................................... 39 Recapture of Low-Income Housing Tax Credit...................................... 39 Recapture of Tax Credit for Flood Victims........................................... 39 Sale of Your Home Purchase with Proceeds from an Individual Housing Account........................... 12 Other Methods of Computing................. 23 Tax Credits......................................... 23 and 33 Tax Credits for Hawaii Residents — Credit for Child and Dependent Care Expenses.............. 23 and 34 – 36 Credit for Low-Income Household Renters.......................... 23 and 33 – 34 Tax Rate Schedules....................................... 54 Tax Tables.............................................. 41 – 53 Taxes You CAN Deduct.................................. 18 Third Party Designee..................................... 31 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.............................................. 5 Withholding — Hawaii Tax............................. 28 Worksheets............................................ 37 – 40

2019 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 Hawaii in a consistent, uniform, and fair manner. To help us with this commitment, we welcome your feedback to assist our effort 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. You can 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, 2020. 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

Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321

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 helping us provide more effi cient service.

RONA M. SUZUKI

Director of Taxation DUE DATE: APRIL 20, 2020 Make your check payable to the “Hawaii State Tax Collector” For more information, see page 30 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 • Form N-1, Declaration of Estimated Income Tax for Individuals, and Form N-101A, Individual Income Tax Extension Payment Voucher, are obsolete. Use Form N-200V, Individual Income Tax Payment Voucher, to make estimated tax and extension payments. • Hawaii adopted the federal provisions that provide tax benefi ts for investments in qualifi ed opportunity zones, but limits those benefi ts to investments in qualifi ed opportunity zones in Hawaii, effective for taxable years beginning after December 31, 2018. (Act 69, SLH 2019) • Alimony received is no longer included in the income of the payee and alimony payments are no longer deductible by the payor for divorce decrees, separation agreements, and certain modifi cations executed after December 31, 2018. (Act 27, SLH 2018) • All taxpayers are subject to the 10% threshold for the itemized deduction for medical expenses, effective for taxable years beginning after December 31, 2018. (Act 27, SLH 2018) • Taxpayers may exclude up to $6,735 of their military reserve or Hawaii National Guard duty pay from their income, effective for taxable years beginning after December 31, 2018. (Act 197, SLH 2004) • The annual cap for the Motion Picture, Digital Media, and Film Production Income Tax Credit is increased to $50,000,000, effective for taxable years beginning after December 31, 2018. (Act 275, SLH 2019) • The Healthcare Preceptor Income Tax Credit is a new nonrefundable credit equal to $1,000 for each volunteer-based supervised clinical training rotation supervised by the taxpayer, up to a maximum of $5,000 per taxable year, effective for taxable years beginning after December 31, 2018. (Act 43, SLH 2018) • The Tax Credit for Research Activities is amended by extending the credit through 2024, allowing the credit to be claimed for all qualifi ed research expenses incurred in Hawaii without regard to the amount of expenses for previous years (base amount), and imposing an annual cap of $5,000,000, effective for taxable years beginning after December 31, 2019. (Act 261, SLH 2019) • The Historic Preservation Income Tax Credit is a new nonrefundable credit for taxable years 2020 to 2024 for substantial rehabilitation of a certifi ed historic structure. (Act 267, SLH 2019) • The Ship Repair Industry Tax Credit is a new nonrefundable credit for taxable years 2022 to 2026 for the construction of a new drydock at Pearl Harbor for use by the United States Navy. (Act 260, SLH 2019) Important Reminders File and Pay on Time • Please fi le your return and pay your taxes by April 20, 2020. • 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, 2020, you are granted an automatic 6-month extension of time to fi le your return through October 20, 2020. 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, 2020. (2) If you have a balance due, you must pay your taxes in full by April 20, 2020. File Form N-200V with your payment. You may not use federal Form

4868 instead 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 your spouse has applied for an ITIN but the IRS has not yet issued the ITIN, write “Applied For.” • If you are married and fi ling separate returns, the refund from your spouse’s return cannot be applied to your liability.

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 C-EZ .............Net Profi t 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 2019 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 electronic scanning that permits faster processing with fewer errors. To avoid delays: • Print amounts only on those lines that are applicable. • Use only a black or dark blue ink pen. Do not use red ink, pencils, felt tip pens, or erasable pens. • Because this form is read by a machine, print your numbers inside the boxes like this: 1234567890x • Do NOT print outside the boxes. • Fill in ovals completely. Do not  or  the ovals. • Do NOT enter cents. For numbers that are required to be rounded to the nearest dol- lar, do NOT print over the zeros printed on the form that are used to designate cents. • Do NOT use dollar signs, slashes, dashes, or parentheses in the boxes. • Do NOT photocopy this form. • Please use a color printer and print in color. Same-Sex Marriage Effective December 2, 2013, Hawaii recog- nizes marriages between individuals of the same sex. As it relates to taxation, all same- sex couples that are legally married in Hawaii or any other jurisdiction where such marriag- es are valid are married for all tax purposes, including Hawaii income tax purposes. Note: The federal government recognizes marriages between individuals of the same sex for federal income tax purposes. Civil Unions Effective January 1, 2012, civil unions are recognized in Hawaii. Civil unions entered into in a jurisdiction other than Hawaii are also rec- ognized, provided that the relationship meets Hawaii’s eligibility requirements, has been en- tered into in accordance with the laws of the other jurisdiction, and can be documented. The Internal Revenue Code (IRC) provi- sions referred to in Hawaii’s Income Tax Law that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply to partners in a civil union with the same force and effect as if they were “husband and wife,” “spouses,” or other terms that describe persons in a legal marital relationship. Accordingly, references to “mar- ried” and “spouse” are also references to “in a civil union” and “civil union partner,” respec- tively. For Hawaii income tax purposes, civil union couples have the same tax filing status options as married couples. Also, if an employee bene- fit is tax-exempt when extended to the opposite sex spouse of an employee, or to the children of the spouse, the benefit is tax-exempt when ex- tended to a civil union partner of an employee, or to the children of the civil union partner. Note: Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not consid- ered a marriage under state (or foreign) law are not considered married for federal income tax purposes. Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to file as unmar- ried individuals on their federal income tax returns. Also, the income reported for federal and for Hawaii income tax purposes may dif- fer, depending on the situation. For example, certain employee benefits that are tax-exempt when provided to married couples and the children of married couples may be taxable federally when they are provided for civil union partners and their children, unless the civil union partner or their children qualify as dependents under IRC section 152. Who Must File 1. Every individual doing business in Ha- waii during the taxable year must file a re- turn, whether or not the individual derives any taxable income from that business. “Doing business” includes all activities en- gaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, except personal services performed as an employee under the direction and con- trol of an employer. For example, every person receiving rents from property owned in Hawaii is “doing business” and must file a return whether or not the person’s expenses exceed the gross rental income. 2. Every individual receiving more than the following amounts of gross income subject to taxation under Hawaii Income Tax Law, including amounts received as salaries and wages for services rendered by an employee to an employer, must file a return: For Individuals Under Age 65 Filing Status Gross Income of Married fi ling separately $3,344 Single $3,344 Head of household $4,356 Qualifying widow(er) $5,544 Married fi ling jointly $6,688 For Individuals Age 65 or older Filing Status Gross Income of Married fi ling separately $4,488 Single $4,488 Head of household $5,500 Qualifying widow(er) $6,688 Married fi ling jointly, one is 65 or older $7,832 Married fi ling jointly, both are 65 or older $8,976 These threshold amounts will be higher for persons who are blind, deaf, or totally disabled, and who have completed and filed a certification with the Department of Taxa- tion (Department) of their disability on Form N-172 before filing their income tax return. For individuals who can be claimed as de- pendents on the tax return of another taxpay- er, the threshold amount is the amount of the dependents’ standard deduction. For nonresident aliens, the threshold amount is $1,144 for individuals under 65, and $2,288 for individuals 65 or older. For nonresident individuals, the threshold amounts stated above must be multiplied by the ratio of Hawaii adjusted gross income to total adjusted gross income from all sources to determine whether the individual must file 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 tax- able year must file their own returns to report their income unless their parent or parents report that income. However, the Department will, administra- tively, not require the filing of a State income tax return if the child’s total earned and/or unearned income for the taxable year is $500 or less and the application of the standard de- duction amount results in no taxable income for the child. Children who must file a return may need to file Form N-615, Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000. Par- ents may report income of their children by filing 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 Dis- tributions; Form N-312, Recapture of Capital Goods Excise Tax Credit; Form N-338, Re- capture of Tax Credit for Flood Victims; Form N-344, Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit; Form N-348, Recapture of Capital Infrastruc- ture Tax Credit; Form N-405, Tax on Accumu- lation Distribution of Trusts; Form N-586, Re- capture of Tax Credit for Low-Income Hous-

Page 5 ing; or Form N-814, Parent’s Election to Re- port Child’s Interest and Dividends, then you must file a return regardless of income level. Who Should File Even if you do not have to file, you should file to get a refund if too much income tax was withheld from your pay. Also, if you are eli- gible for refundable credits, you need to file a return to claim the credits. Residency Status Resident A resident is taxed on income from all sources. A resident must file an Individual Income Tax Return—Resident (Form N-11), if re- quired to do so. A Hawaii resident is (1) Every individual domiciled in Hawaii, and (2) Every other in- dividual whether domiciled in Hawaii or not, who resides in Hawaii for other than a tempo- rary 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 tax- able year. This presumption may be overcome by evidence satisfactory to the Department that the individual maintained a permanent place of abode outside the State and was in the State for a temporary or transitory purpose. No person shall be deemed to have gained or lost a residence simply because of his or her presence or absence in compliance with military or naval orders of the United States, while engaged in aviation or navigation, or while a student at any institution of learning. See Tax Information Release No. 97-1, “Deter- mination of Residence Status.” Nonresident A Hawaii nonresident is an individual who is in Hawaii for a temporary or transient pur- pose, and whose permanent domicile is not Hawaii. A nonresident must file an Individual In- come Tax Return—Nonresident and Part-Year Resident (Form N-15), if required to do so. A nonresident will be taxed on income from Ha- waii sources only. A nonresident married to a Hawaii resi- dent may choose to file a joint return with the resident spouse on Form N-11; however, the nonresident will then be taxed on all income from all sources. For more information, see Married Filing Joint Return on page 8. 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 file 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 sourc- es only during the period of nonresidency. Domicile Defi ned The term “domicile” means the place where an individual has a true, fixed, permanent home and principal establishment, and to which place the individual has, whenever ab- sent, the intention of returning. It is the place in which an individual has voluntarily fixed the habitation of himself or herself and family, not for a mere special or temporary purpose, but with the present intention of making a permanent home. Three things are necessary to create a new domicile: first, abandonment of the old domicile; second, the intent to estab- lish a new domicile; and third, actual physical presence in the new domicile. Once a domicile is established, the intent to abandon it is not it- self sufficient 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 Ha- waii your permanent home, you are not con- sidered a Hawaii resident for income tax pur- poses, even though you have been in Hawaii for more than 200 days in 2019. File a resident return with your home state, and file a Hawaii nonresident and part-year resident return (Form N-15) to report your Hawaii income. Resident and Nonresident Examples Note: For more information, see Tax Infor- mation Release No. 90-3, “Income Taxation and Eligibility for Credits of an Individual Taxpayer Whose Status Changes from Resi- dent to Nonresident or from Nonresident to Resident,” Tax Information Release No. 90- 10, “Clarification of Taxation and the Eligi- bility for Personal Exemptions and Credits of Residents and Nonresidents in the Military and Spouses and Dependents of Persons in the Military,” Tax Information Release No. 97- 1, “Determination of Residence Status,” Tax Information Release No. 2010-01, “Military Spouses Residency Relief Act (“MSRRA”),” and Department of Taxation Announcement No. 2019-01, “Military Spouses Residency Re- lief Act; Amendments to the Servicemembers Civil Relief Act enacted December 31, 2018; Tax Information Release No. 2010-01.” Example 1—A Hawaii resident who enlists in the military normally will remain a Hawaii resident regardless of the length of absence from Hawaii while stationed outside of Ha- waii. 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” vi- sas 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 Ha- waii for more than 200 days during the taxable year may be considered Hawaii residents. Example 4—Spouses of those in the mili- tary service do not become Hawaii residents if their principal reason for moving to Hawaii was the transfer of the service member spouse to Hawaii, and if it is their intention to leave Hawaii when the service member spouse ei- ther is transferred to another military station or leaves the service. Example 5—A Hawaii resident who marries a nonresident will remain a Hawaii resident unless the three requirements for changing his or her domicile are also met. (Refer to “Domicile Defined” on this page.) This situ- ation applies in reverse to a nonresident who marries a resident. A person’s residence sta- tus will not change just because of marriage. Which Form to File You MUST use Form N-11 if: • You were a resident for the full year, or, if married filing jointly, either spouse was a resident for the full year (however, the nonresident spouse would be taxed on their worldwide income for the full year). You MUST use Form N-15 if: • You were a nonresident for the full year, or, if married filing jointly, both spouses were nonresidents for the full year. • You are taking up residence in Hawaii dur- ing the tax year. (Part-year resident). • You are giving up residence in Hawaii dur- ing 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 file as soon as you can after Jan- uary 1, but not later than April 20, 2020. If you file late, you may have to pay penalties and in- terest if you owe taxes on your return. Please see the instructions for Penalties and Interest on page 33. If you cannot meet the deadline, you are automatically granted a 6-month ex- tension without the need to file anything with the Department unless an additional tax pay- ment must be made. As long as the following conditions are met, you are deemed to have made an application for the 6-month exten- sion to file an income tax return on the pre- scribed due date: 1. On or before April 20, 2020, 100% of the properly estimated tax liability is paid; 2. The tax return is filed on or before the ex- piration of the 6-month extension period; 3. The tax return is accompanied by full pay- ment of any tax not already paid; and 4. A court has not ordered you to file the tax return on or before the prescribed due date. Properly estimated tax liability means you made a bona fide and reasonable attempt to locate and gather all of the necessary informa- tion to make a proper estimate of tax liability for the taxable year.

Page 6 You may use the below worksheet to deter- mine 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. If you must make an additional payment of tax on or before April 20, 2020 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, file Form N-200V with your payment. The exten- sion of time to file is not an extension of time for payment of tax. Form N-200V can be filed and payment made electronically through the State’s In- ternet portal. Go to tax.hawaii.gov/eservices/ for more information. Federal Form 4868, Ap- plication for Automatic Extension of Time To File U.S. Individual Income Tax Return, may not be used in lieu of Form N-200V. Note: Returns for fiscal year taxpayers must be filed on or before the 20th day of the fourth month following the close of the fiscal year. Note: Under Hawaii Income Tax Law, certain tax credits must be claimed within 12 months from the close of the tax year. The official U.S. Post Office cancellation mark will be considered primary evidence of the date of filing of tax documents and pay- ments. If you want to keep evidence that you mailed your return on time, ask your Post Office for a Certificate of Mailing. It is NOT necessary to get a certified or registered mail return receipt. Hawaii has adopted the IRC provision to al- low documents and payments delivered by a designated private delivery service to qualify for the “timely mailing treated as timely fil- ing/paying rule.” The Department will con- form to the Internal Revenue Service listing of designated private delivery service and type of delivery services qualifying under this provision. Timely filing of mail which does not bear the U.S. Post Office cancellation mark or the date recorded or marked by the desig- nated delivery service will be determined by reference to other competent evidence. The private delivery service can tell you how to get written proof of the mailing date. Where to File If you are enclosing a check or money order with your tax return, mail your return with payment to: 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 Telephone for the hearing impaired: 808-587-1418 Toll-Free: 1-800-887-8974 Other Information Death of Taxpayer Did the taxpayer die before filing a return for 2019? If so, the taxpayer’s spouse or per- sonal representative may have to file a return and sign it for the person who died (decedent) if the decedent was required to file a return. A personal representative can be an executor, administrator, or anyone who is in charge of the taxpayer’s property. If the decedent did not have to file a return but either had State income tax withheld, made estimated tax payments, or is eligible for various tax credits, a return must be filed to get a refund. If your spouse died in 2019 and you did not remarry in 2019, or if your spouse died in 2020 before filing a return for 2019, you may still file a joint return for the 2019 tax year. If a return is filed for a deceased taxpay- er, including a joint return with a surviving spouse, the Deceased oval must be filled in and the date of death must be written in the boxes provided. Generally, the personal representative or other responsible individual must sign the re- turn on behalf of the decedent. If a refund is due, Form N-110, Statement of Person Claim- ing Refund Due a Deceased Taxpayer, must be completed and attached to the return to ensure that the refund check will be issued in the name of the surviving spouse, personal representative, or other responsible individu- al instead of in the decedent’s name. A per- sonal representative or other individual may be required to attach other documents such as the death certificate. See Form N-110 for further information. Exception for joint returns filed by sur- viving spouse. If a joint return is being filed by the decedent and the decedent’s spouse, the spouse should write, “Filing as surviving spouse,” on the signature line which the de- cedent would have signed, and then the sur- viving spouse should sign his or her name on the other signature line. If a refund is being claimed on the return, Form N-110 is not re- quired. The refund check will be issued to the surviving spouse. Filing a Final Return If you are giving up your Hawaii residency at the end of the year, write the words “FINAL RETURN” on the top middle of the return. Estimated Tax Payments Purpose. You must pay income taxes as you earn income during the year, either through withholding or by making estimated tax pay- ments. 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-em- ployment income, interest, dividends, rents, and capital gains. Who Must Make Estimated Tax Payments? In most cases, you must pay estimated tax for the current year if both of the following apply: (1) You expect to owe at least $500 in tax for the current year, after subtracting your with- holding and credits. (2) You expect your with- holding 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. Note: If you did not file a tax return for the pre- ceding year 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 estimat- ed 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, (2) You had no tax li- ability 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 file an income tax return. Note: If you were a nonresident or a part-year resident in the preceding year, you do not meet the exception under number 2. Due Dates for Estimated Tax Payments. You can pay all of your estimated tax by April 20, 2020, or in four equal amounts by April 20, 2020, June 22, 2020, September 21, 2020, and January 20, 2021. Each payment must be submitted with Form N-200V, Individual Income Tax Payment Voucher. Form N-200V can be filed and payment made electronically through the State’s Internet portal. For more information, go to tax.hawaii.gov/eservices/. Penalties. You may be charged a penalty (interest on the underpayment of estimated tax) if you do not pay enough tax through withholding and estimated tax payments, or if your estimated tax payments are late. See Penalties and Interest on page 33.

Page 7 For more information, see Tax Facts 2019- 03, “Estimated Income Tax for Individuals.” Multistate Tax Compact Act Any taxpayer, other than a corporation act- ing as a business entity in more than one state, who is required by Hawaii Income Tax Law to file a return and whose only activities in the State consist of sales and who does not own or rent real estate or tangible personal prop- erty 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. Tax- payers who elect the foregoing shall file 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 in- come tax purposes and a resident for Hawaii income tax purposes. In these situations, the special rules applicable to individuals who are considered nonresident aliens for federal income tax purposes will apply when the in- dividual files 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 first 3 steps that follow BEFORE you begin to fill in your return. Steps 4 and 5, filling in the return through line 6e, begin on this page and end on page 11. Step 6, filling in the rest of the return, is on page 11. The Line-By-Line Instructions for Form N-11 begin on page 12 and end on page 32. Finally, steps 7 through 12 begin on page 32. These are the steps you should take after your Form N-11, and other schedules and forms you need, are filled in. If you follow these steps and read the Line- By-Line Instructions, we feel you can fill in your return quickly and accurately. If you have any questions, call our Taxpayer Ser- vices staff. Step 1 Get all of your income records together. These include any Forms HW-2 and federal Forms W-2 or 1099 that you received. If you don’t receive a Form HW-2 or federal Form W-2 by January 31, or if the one you get isn’t correct, please contact your employer as soon as possible. Only your employer can give you a Form HW-2 or federal Form W-2, or correct it. If you cannot get a Form HW-2 or federal Form W-2 by February 15, please contact our Taxpayer Services staff. If you have someone prepare your return for you, make sure that person has all your income and expense records so he or she can fill in your return correctly. Remember, even if someone else prepares your return incor- rectly, YOU are still responsible. Step 2 If you plan to claim tax credits or itemize deductions, get the information and expense records you need. These instructions tell you what credits and deductions you can claim. Some of the records you may need are: • Medical and dental payment records. • Real estate and income tax receipts. • Interest payment records for a home mort- gage. • 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 office or request that they be mailed to you. Please al- low 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 filing an amended return, fill in the amended return oval at the top of Form N-11. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See page 33 of the instructions for more in- formation. 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 filing your return on a fiscal year basis, you must fill in the dates that your fiscal year begins and ends. If you are filing a tax return for the first time, fill 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 filing 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 mar- riage, divorce, etc., make sure you immediate- ly notify the Social Security Administration so that the name on your tax return is the same as the name on the social security records. If these names do not match, your refund may be delayed. If you file joint returns, write the names in the same order every year. Write any descriptions (e.g., Jr., III, etc.) in the space provided for the suffix. You must also write the first four letters of your last name in the boxes provided. If you are married, you must also write the first four letters of your spouse’s last name in the boxes provided whether joint or separate returns are filed. Address Write your current mailing address in the space provided. If you receive your mail “in care of” someone else (i.e., your mail is sent to an address belonging to someone other than yourself), fill in that person’s name in the space provided. If your address is outside the United States or its possessions or territories, enter the city in the space provided for “City, town or post office,” 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 abbre- viate the country name. If your mailing address has changed, you must notify the Department of the change by completing Form ITPS-COA, Change of Address Form, or log in to your Hawaii Tax Online account at hitax.hawaii.gov. Failure to do so may prevent your address from being updated, any refund due to you from being de- livered (the U.S. Postal Service is not permit- ted to forward your State refund check), and delay important notices or correspondence to you regarding your return. Social Security Number Write your social security number in the space provided. If you are married, you must also write your spouse’s social security num- ber in the space provided whether joint or separate returns are filed. Your social securi- ty 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 filing a joint return, at the top of Form N-11, pages 2, 3, and 4. If you are an alien and was issued an indi- vidual taxpayer identification number (ITIN) by the IRS, enter your ITIN in the space pro- vided for the social security number. If you have applied for an ITIN but the IRS has not yet issued the ITIN, write “ITIN Applied For” in the space below the “THIS SPACE RE- SERVED” box. Filing Status Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only one oval.

Page 8 Note: Civil union couples have the same tax filing status options as married couples. Note: More than one filing status may apply to you. Choose the one that will give you the low- est tax. Your Hawaii filing status may or may not be the same as your federal filing status. Single Note: Civil union couples may not choose “single” as their filing status. You can fill in oval 1 if any of the following was true on December 31, 2019. • You were never married. • You were legally separated according to your state’s law under a decree of divorce or separate maintenance. But if, at the end of 2019, your divorce was not final (an in- terlocutory decree), you are considered married and cannot fill in oval 1. • You were widowed before January 1, 2019, and did not remarry before the end of 2019. If you have a child, you may be able to use the qualifying widow(er) filing status. See Qualifying Widow(er) on page 9. If you are unmarried and provide a home for certain other persons, you may be able to file as Head of Household. See Head of Household on this page. Married Filing Joint Return You can fill in oval 2 if any of the following apply. • You were married at the end of 2019, even if you did not live with your spouse at the end of 2019. • Your spouse died in 2019 and you did not remarry in 2019. • You were married at the end of 2019, and your spouse died in 2020 before filing a 2019 return. If you are married and file a joint return, both you and your spouse must report all of your income, exemptions, deductions, and credits on your joint return. You can file a joint return even if only one of you had income or if you did not live together all year. How- ever, both of you must sign the return. If you file 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. Note: If you and your spouse file a joint return for the year and later decide to file separately, both you and your spouse MUST file amended returns on or before the due date of the origi- nal return (April 20). You may not change your filing status from married filing jointly to married filing separately after that date. If your spouse died in 2019 or in 2020 before filing a return for 2019, see Death of Taxpayer on page 6. Special Rule for Nonresidents or Part-Year Residents Who File a Joint Return With a Ha- waii 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 resi- dent who is married to a full-year Hawaii resi- dent, you may choose to file a joint return with your resident spouse. By filing a joint return, however, you and your spouse will be taxed on your combined worldwide income for the entire year. Special Rule for Nonresidents or Part-Year Residents Who File a Joint Return With a Part- Year Resident on Form N-15. If at the end of the taxable year you were a nonresident (but you were a U.S. resident) or a part-year resi- dent who is married to a part-year resident, you may choose to file a joint return with your part-year resident spouse. By filing a joint return, you and your spouse will be taxed on your combined worldwide income for the pe- riod in which the part-year resident is a Ha- waii resident. Special Rule for Nonresident Aliens and Du- al-Status Aliens. Generally, a married couple cannot file 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 2019, you can elect to be treated as a resident alien and file a joint federal return. See federal Publi- cation 519 for details. If you and your spouse have made that election on your federal re- turn, you also may choose to file a joint Ha- waii return. By filing a joint return, you and your spouse will be taxed on your combined worldwide income. Note: For purposes of filing a joint return, common law marriages are not recognized under Hawaii law unless they began in a state which permits common law marriages. Married Filing Separate Return If you are married and file a separate re- turn, you generally report only your own in- come, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduc- tion or the earned income tax credit. You also cannot take the standard deduction if your spouse itemizes deductions. If you file a separate return, write your spouse’s full name in the space after oval 3. Also write the first four letters of your spouse’s last name and your spouse’s social security number in the boxes provided. If your spouse does not file a Hawaii tax re- turn, you may be able to claim the exemption for your spouse. See the instructions for line 6b. If you were married in 2019, had a child liv- ing with you, and lived apart from your spouse during the last six months of 2019, you may be able to file as Head of Household. See Married persons who live apart on page 9. Special Rule for Nonresident Aliens and Du- al-Status Aliens. Married nonresident aliens must file 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 2019, you can elect to be treated as a resident alien and file a joint fed- eral 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 file a joint Hawaii return. By filing a joint return, you and your spouse will be taxed on your combined worldwide income. Head of Household Note: Since this filing status is for unmarried individuals who provide a home for certain other persons, a person in a civil union may not choose “head of household” as their fil- ing status. However, a person in a civil union may file as “head of household” if the person is considered unmarried because they lived apart from their civil union partner for the last six months of 2019 and they meet the other rules under Married persons who live apart on page 9. This filing status is for unmarried individu- als who provide a home for certain other per- sons. You are considered unmarried for this purpose if any of the following applies. • You were legally separated according to your state’s law under a decree of divorce or separate maintenance at the end of 2019. But if, at the end of 2019, your divorce was not final (an interlocutory decree), you are considered married. • You are married but lived apart from your spouse for the last six months of 2019 and you meet the other rules under Married persons who live apart on page 9. • 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 un- married (or considered unmarried) and either Test 1 or Test 2 applies. Test 1. You paid over half the cost of keep- ing up a home that was the main home for all of 2019 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 11). Your parent did not have to live with you. Test 2. You paid over half the cost of keep- ing up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you on page 9). 1. Any person whom you can claim as a de- pendent. 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 10, b. Any person who is your dependent only because he or she lived with you for all of 2019, or c. Any person you claimed as a dependent under a multiple support agreement. See page 11. 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 2019 return.

Page 9 4. Your qualifying child who, even though you are the custodial parent, is not your dependent because of the rule for Chil- dren of divorced or separated parents on page 10. If the child is not claimed as your depen- dent, enter the child’s name on line 4. Qualifying child. To find out if someone is your qualifying child, see Step 1 of the line 6c instructions on this page. Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on this page. Exception to time lived with you. Tempo- rary absences by you or the other person for special circumstances, such as school, vaca- tion, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 11, if applicable. If the person for whom you kept up a home was born or died in 2019, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see federal Publication 501. Keeping up a home. To find out what is in- cluded in the cost of keeping up a home, see federal Publication 501. Special Rule for Nonresident Aliens and Du- al-Status Aliens.—If you were a nonresident alien or dual-status alien during the tax year, you cannot file as Head of Household. Married persons who live apart. Even if you were not divorced or legally separated at the end of 2019, you are considered unmarried if all of the following apply. • You lived apart from your spouse for the last six months of 2019. Temporary ab- sences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home. • You file a separate return from your spouse. • You paid over half the cost of keeping up your home for 2019. • Your home was the main home of your child, stepchild, or foster child for more than half of 2019 (if half or less, see Excep- tion to time lived with you on this page). • 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 10. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Special Rule for Nonresident Aliens and Dual-Status Aliens.—If you were a nonresident alien or dual-status alien during the tax year, the special rules for Married persons who live apart will not apply to you unless you meet all of the tests previously stated, and you are a res- ident of Canada or Mexico. If you are consid- ered unmarried under these rules, you may file as a single individual. You cannot file as Head of Household. Qualifying Widow(er) You can fill in oval 5 and use joint return tax rates for 2019 if all of the following apply. • Your spouse died in 2017 or 2018 and you did not remarry before the end of 2019. • 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 2019:

– The child had gross income of $4,200 or more,

– The child filed 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 2019. 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 filed a joint return with your spouse the year he or she died, even if you did not actually do so. If your spouse died in 2019, you cannot file as qualifying widow(er). Instead, see the in- structions for Married Filing Joint Return on page 8. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on this page. Exception to time lived with you. Tempo- rary absences by you or the child for special circumstances, such as school, vacation, busi- ness, medical care, military service, or deten- tion in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 11, if applicable. A child is considered to have lived with you for all of 2019 if the child was born or died in 2019 and your home was the child’s home for the entire time he or she was alive. Keeping up a home. To find out what is in- cluded in the cost of keeping up a home, see federal Publication 501. Note: See Death of Taxpayer on page 6 for more information. Special Rule for Nonresident Aliens and Du- al-Status Aliens.—The special rules for Quali- fying Widow(er) will not apply unless the sur- viving 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 nonresi- dent 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 re- turn. If you can be claimed as a dependent on another person’s tax return, do not fill in the oval on line 6a. Instead, fill in the oval above line 21. Fill in the oval for “Age 65 or over” if you are age 65 or over as of January 1, 2020. Line 6b Spouse Fill in the oval on line 6b if either of the fol- lowing applies. 1. Your filing status is married filing jointly and your spouse cannot be claimed as a de- pendent on another person’s return. 2. You were married at the end of 2019, your filing status is married filing separately, and both of the following apply. a. Your spouse had no income and is not fil- ing a return. b. Your spouse cannot be claimed as a de- pendent on another person’s return. If your spouse meets these qualifications, fill in the oval under line 6b. If you became divorced or legally separated during 2019, you cannot take an exemption for your former spouse. Fill in the oval for “Age 65 or over” if your spouse was age 65 or over as of January 1, 2020 and your filing status is married filing jointly. Death of your spouse. If your spouse died in 2019 and you did not remarry by the end of 2019, fill in the ovals on line 6b for the exemp- tions you could have taken for your spouse on the date of death. See the instructions for Death of Taxpayer on page 6. Enter the number of ovals filled on lines 6a and 6b. Lines 6c and 6d Children and Other Dependents Enter on lines 6c and 6d the full names, so- cial security numbers, and relationship for your dependent children and other depen- dents. Each dependent must have a social security number. If you have more than four dependents, attach a statement with the re- quired information. Enter the number of your dependent children in the box for line 6c. En- ter the number of other dependents in the box for line 6d. Follow the steps below to find out if a person qualifies 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 Step 1

Page 10 of them (for example, your grandchild, niece, or nephew), and • Was under age 19 at the end of 2019 and younger than you (or your spouse, if filing jointly), or under age 24 at the end of 2019, a student, and younger than you (or your spouse, if filing jointly), or any age and permanently and totally disabled, and • Who did not provide over half of his or her own support for 2019, and • Who is not filing a joint return for 2019 or is filing a joint return for 2019 only to claim a refund of withheld income tax or estimated tax paid, and • Who lived with you for more than half of 2019. If the child did not live with you for the required time, see Exception to time lived with you on page 11. 1. Do you have a child who meets the condi- tions 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. resident alien, or a resident of Canada or Mexico? If the child was adopted, see Ex- ception to citizen test on page 11. Yes. Go to Question 2. No. Stop. You cannot claim this child as a dependent. 2. Was the child married? Yes. See Married person on page 11. No. Go to Question 3. 3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2019 tax return? Yes. Stop. You cannot claim any depen- dents. 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 descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, or a son or daughter of any of them (for ex- ample, your niece or nephew), or Father, mother, or an ancestor or sibling of either of them (for example, your grand- mother, grandfather, aunt, or uncle), or Stepbrother, stepsister, stepfather, step- mother, son-in-law, daughter-in-law, fa- ther-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Excep- tion to time lived with you on page 11, and • Who was not a qualifying child of any tax- payer for 2019. For this purpose, a person is not a taxpayer if he or she is not required to file a Hawaii income tax return and ei- ther does not file such a return or files only to get a refund of withheld income tax or estimated tax paid, and • Who had gross income of less than $4,200 in 2019. If the person was permanently and totally disabled, see Exception to gross in- come test on page 11, and • For whom you provided over half of his or her support in 2019. But see Children of divorced or separated parents on this page, and Multiple support agreements and Kid- napped child on page 11. 1. Does any person meet the conditions to be your qualifying relative? Yes. Go to Question 2. No. Stop. Go to Form N-11, line 7. 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resi- dent of Canada or Mexico? If your qualify- ing relative was adopted, see Exception to the citizen test on page 11. Yes. Go to Question 3. No. Stop. You cannot claim this person as a dependent. 3. Was your qualifying relative married? Yes. See Married person on page 11. No. Go to Question 4. 4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2019 tax return? Yes. Stop. You cannot claim any depen- dents. Go to Form N-11, line 7. No. You can claim this person as a depen- dent. Defi nitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncusto- dial parent if all of the following conditions apply. 1. The parents are divorced, legally separat- ed, separated under a written separation agreement, or lived apart at all times dur- ing the last six months of 2019 (whether or not they are or were married). 2. The child received over half of his or her support for 2019 from the parents (and the rules on Multiple support agreements, on page 11, 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 2019. 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 2019, and the noncusto- dial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agree- ment went into effect after 1984 and be- fore 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of federal Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 de- cree or agreement. b. A pre-1985 decree of divorce or separate maintenance or written separation agree- ment between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncusto- dial parent provides at least $600 for sup- port of the child during 2019. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption. However, this does not allow the noncustodial parent to claim head of household filing sta- tus, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income tax credit. See federal Publication 501 for details. Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2019. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial par- ent is the parent with the higher federal ad- justed 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 agree- ment. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The other parent will not claim the child as a dependent. 3. The years for which the claim is released. The noncustodial parent must include all of the following pages from the decree or agree- ment. • Cover page (include the other parent’s so- cial security number on that page). • The pages that include all the information identified in (1) through (3) above. • Signature page with the other parent’s sig- nature and date of agreement. You must include the required information even if you filed it with your return in an ear- lier year. Post-2008 decree or agreement. If the di- vorce decree or separation agreement went into effect after 2008, the noncustodial par- ent 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 custo- dial parent’s claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent’s claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. Step 2 Step 3

Page 11 Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see federal Form 8332. Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen. Exception to gross income test. If your rela- tive (including a person who lived with you all year as a member of your household) is per- manently and totally disabled (defined 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. Tempo- rary absences by you or the other person for special circumstances, such as school, vaca- tion, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Chil- dren of divorced or separated parents on page 10, or Kidnapped child on this page. If the person meets all other requirements to be your qualifying child but was born or died in 2019, the person is considered to have lived with you for more than half of 2019 if your home was this person’s home for more than half the time he or she was alive in 2019. Any other person is considered to have lived with you for all of 2019 if the person was born or died in 2019 and your home was this per- son’s home for the entire time he or she was alive in 2019. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, and the earned income tax credit. See federal Pub- lication 501. Married person. If the person is married and files a joint return, you cannot claim that person as your dependent. However, if the person is married but does not file a joint re- turn or files a joint return only to claim a re- fund 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 10 (for a qualifying child) or Step 3, Question 4, on page 10 (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 hav- ing provided over half of the support. For de- tails, see federal Publication 501. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2019, the person cannot engage in any substantial gainful activity because of a physi- cal or mental condition and a doctor has de- termined that this condition has lasted or can be expected to last continuously for at least a year, or can be expected to lead to death. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see federal Publication 501. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualify- ing child for the (1) dependency exemption, (2) head of household filing status, (3) credit for child and dependent care expenses, (4) exclusion for dependent care benefits, and (5) earned income tax credit, unless the special rule for Children of divorced or separated par- ents on page 10 applies. No other person can take any of the five tax benefits 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 par- ent, the child is treated as the qualifying child of the parent. • If the parents file 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 file a joint return to- gether 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 2019. 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 2019. • If no parent can claim the child as a quali- fying child, the child is treated as the qualifying child of the person who had the highest federal AGI for 2019. • If a parent can claim the child as a qualify- ing 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 2019, but only if that per- son’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 condi- tions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed above for which you otherwise qualify. Your mother cannot claim any of the five tax benefits listed above based on your daughter. However, if your mother’s federal AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother. If you will be claiming the child as a qualify- ing child, go to Step 2 on page 10. Otherwise, stop; you cannot claim any benefits based on this child. Student. A student is a child who during any part of five calendar months of 2019 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a tech- nical, trade, or mechanical school. It does not include an on-the-job training course, corre- spondence school, or school offering courses only through the Internet. Birth or Death of Dependent. You can take an exemption for a dependent who was born or who died during the taxable year if he or she met the tests for a dependent while alive. This means that a baby who lived only a few minutes can be claimed as a dependent. Line 6e Add the numbers you entered in the boxes for 6a, 6b, 6c, and 6d. Enter the total in the box on line 6e. Step 6 Fill in your return Line-By-Line instructions for filling in Form N-11 begin on page 12 and end on page 32. Please read and follow the instructions care- fully. Rounding Off to Whole Dollars The Department requires individual tax- payers 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 figure 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 first method is to include the cents when adding and round off only the total. The other method is to round off each entry. For exam- ple: You received two W-2 forms, one showing Hawaii withholding of $50.55 and one show- ing Hawaii withholding of $185.73. For round- ing method 1, show your total Hawaii with- holding as $236, ($50.55 + $185.73 = $236.28 rounded to $236). For rounding method 2, show your total Hawaii withholding as $237, ($50.55 rounded to $51.00 + $185.73 rounded to $186.00 = $51 + $186 = $237).

Page 12 Line-By-Line Instructions - Form N-11 Special Note to Part-Year Residents Form N-11 is to be filed by full-year residents only. If you were a Hawaii resident for only part of 2019, you must file Form N-15 instead. Caution: The dates to be entered at the top of Form N-11 are not for part-year residents to enter the period of their Hawaii residency. Income An individual who was a Hawaii resident for the entire year is subject to income tax on his or her entire income, computed without re- gard to source in the State. Line 7 Federal Adjusted Gross Income (Federal AGI) Report the federal AGI from the appropri- ate line of federal Form 1040 or Form 1040- SR. If you are not required to file 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 filing a joint return for federal income tax purposes and a married filing separate return for state income tax purposes, use federal Form 1040 as a worksheet to de- termine the amount to report as your federal AGI. Your federal AGI must be calculated as if you are filing a federal married filing sepa- rate return. Note: Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to file as unmarried individuals on their federal income tax returns. There- fore, they should use federal Form 1040 as a worksheet to determine the amount to report as their federal AGI. Their federal AGI must be calculated as if they are filing a federal married filing joint return or a federal mar- ried filing separate return. If the federal AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes. Hawaii Additions to Federal AGI Line 8 Difference Between State and Federal Wages If the amount in Form W-2, Box 16 (State wages) is larger than Form W-2, Box 1 (Fed- eral wages), subtract the federal wages from the state wages and enter the difference here. If you receive more than one Form W-2, add the differences from all of the forms. For ex- ample, federal employees getting Cost of Liv- ing Allowance (COLA) or Living Quarter Al- lowance (LQA) may see a difference that must be reported here. If you received COLA or LQA and do not see a difference between state and federal wages, enter the amount of COLA or LQA reported on your Form W-2. State or County employees who are in the contributory or hybrid plan of the Employees Retirement System also will see a difference 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 another State (including inter- est distributions from a mutual fund investing in these bonds), enter the interest on line 9. Do not include interest from bonds issued by the Governments of Puerto Rico, U.S. Virgin Islands, Guam, and American Samoa, or any of their political subdivisions. Also, do not in- clude distributions of short-term or long-term gains because these amounts are included in federal AGI. Note: Interest from bonds issued by Hawaii, including Hawaii municipal bonds, is exempt from Hawaii and federal income tax. 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 Individual Housing Accounts. • Peace Corps compensation. • Differences in depreciation and gain. • Compensation from temporary employ- ment outside the United States. • Differences in the deduction for student loan interest. • Differences in the taxable portion of em- ployer-provided adoption benefits. • Qualified tuition program distributions for elementary and secondary school ex- penses. • Distributions from certain foreign corpo- rations. • Other adjustments. These items are explained in more detail as follows. Taxable Refund of State Income Taxes Note: A refundable state tax credit (except for the refundable food/excise tax credit, credit for low-income household renters, credit for child and dependent care expenses, and credit for child passenger restraint system(s)) is sub- ject to income tax to the extent the refundable credit exceeds the taxpayer’s tax liability and results in a cash payment from the state. Be- cause such a payment is not actually a refund of prior taxes paid, it is not treated as a tax re- fund potentially excludable under IRC section 111 (recovery of tax benefit items). Therefore, the State Tax Refund Worksheet on page 37 should not be used to determine the taxable portion of these refundable state tax credits. For more information, see Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5.” The taxable portion of your Hawaii tax re- fund may be different from the amount re- ported on your federal return. Use the State Tax Refund Worksheet on page 37 to figure the taxable portion of your refund and to deter- mine if an adjustment needs to be made here. Note: None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, (b) elected to deduct state and local general sales taxes instead of state and local income taxes, or (c) did not deduct state and local income taxes because your federal adjusted gross income was above cer- tain threshold amounts. If you received a refund or credit in 2019 for state income taxes you paid before 2019, 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 2019 that you were entitled to receive in 2019 but chose to apply to your 2019 estimated state income tax is considered to have been received in 2019. If you received a refund of 2018 taxes and you deducted state income taxes on line 21b of your 2018 Form N-11, figure the taxable por- tion of your refund using the State Tax Refund Worksheet on page 37. When completing the State Tax Refund Worksheet on page 37, 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. Note: If you received income tax refunds from other states, include these amounts on line 1 of the State Tax Refund Worksheet on page 37. If your refund included taxes from any pre- vious 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 in- come. If your 2018 Hawaii AGI was over $166,800 ($83,400 for married taxpayers filing sepa- rately), you may be able to report a smaller amount of your tax refund as income because your itemized deductions were reduced in 2018. To compute the proper amount, see the 2017 federal Publication 525, “Taxable and Nontaxable Income,” under Itemized deduc- tions limited. In the computation, however, the Hawaii standard deduction amounts must

Page 13 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 re- mains at $166,800 ($83,400 for married tax- payers filing separately). If you use this cal- culation, enter the result on line 8 of the State Tax Refund Worksheet on page 37. If your 2018 state and local income tax re- fund is more than your 2018 state and local income tax deduction minus the amount you could have deducted as your 2018 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 Individual Housing Account (IHA), or you are notified by an IHA trustee that you have received a taxable distribution, report the tax- able amount on line a of the Hawaii Additions Worksheet on page 37. • If you purchased residential property be- fore January 1, 1990, with a distribution from an IHA, you must include in gross income in the year the property is sold, conveyed, or transferred an amount equal to the amount of the distribution, unless an election was made to include one-tenth of the distribution in gross income each year for ten years. In addition, a penalty is added to your gross income. Attach Form N-103, Sale of Your Home, to figure the ad- ditional gross income. • If you purchased residential property af- ter December 31, 1989, you must include in gross income one-tenth of the distribu- tion each year for ten years. If you sell the property purchased with an IHA distribu- tion before the end of the ten-year period, the remaining amount of the distribution not previously reported must be included in gross income in the year of sale. In addi- tion, a penalty is added to your tax liability. Attach Form N-103, Sale of Your Home, to figure the additional tax liability. • If you purchased residential property af- ter December 31, 1996, with a distribution from an IHA established prior to January 1, 1990, and you have made the election to do so, you must include in gross income in the year the property is sold, conveyed, or transferred an amount equal to the amount of the distribution. In addition, a penalty is added to your gross income. Attach Form N-103, Sale of Your Home, to figure the ad- ditional gross income. • If you use an IHA distribution for any pur- pose other than to purchase a first princi- pal residence in Hawaii, or if you borrow against the IHA for such a purpose, the distribution (or the loan amount) is tax- able, and a 10% penalty tax is imposed. The additional tax is the same amount shown in Box 4 of Form N-2, Distribution from an Individual Housing Account, and must be included on line 27. • If you establish an IHA and later marry a person owning residential property, the IHA will terminate and distribute all of the assets to you. In this case, you must include the total distribution in your gross income. No penalty tax is imposed, but the 10% is still withheld. Be sure to claim the withheld amount on line 37. • If an individual establishes an IHA and then dies or becomes totally disabled, spe- cial rules apply. For more information, see sections 18-235-5.5(r) and (s), Hawaii Ad- ministrative 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 Ad- ditions Worksheet on page 37. Depreciation and Gain Adjustments Note: Hawaii did not adopt the federal pro- visions for bonus depreciation, increased IRC section 179 deduction (Hawaii limit is $25,000), and inclusion of off-the-shelf com- puter software as property qualifying for the IRC section 179 deduction. If the bonus depre- ciation, increased IRC section 179 deduction, or IRC section 179 deduction for off-the-shelf computer software is claimed for federal tax purposes, you must: (a) complete a federal Form 4562 for Hawaii tax purposes, (b) at- tach the completed federal Form 4562 to the Hawaii tax return, (c) make the necessary adjustments to the Hawaii tax return for the depreciation difference between federal and Hawaii on line d of the Hawaii Additions Worksheet on page 37, and (d) attach to the Hawaii tax return any worksheet showing the computation of the adjustments. You must also keep records of the differences in the as- set’s depreciable basis for federal and Hawaii tax purposes. If you claimed the capital goods excise tax credit, hotel construction and remodeling tax credit, technology infrastructure renovation tax credit, or drought mitigating water stor- age facility income tax credit, and did not in- clude 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 deduc- tion for any such asset, multiply the depre- ciation 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 37. • If you sold or otherwise disposed of any such asset, your gain or loss will be dif- ferent from that reported on your federal return. The difference will be the amount of the applicable income tax credit that has not already been recovered through depre- ciation deductions. Enter this amount on line e of the Hawaii Additions Worksheet on page 37. In addition, you may need to file Form N-312, Recapture of Capital Goods Excise Tax Credit; see Form N-312 for more information. Temporary Employment Outside the U.S. If, while you were a Hawaii resident, you worked outside the United States and you filed federal Form 2555 or 2555-EZ 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 Ha- waii Additions Worksheet on page 37, enter: • The amount on Form 2555-EZ, line 18; or • The sum of Form 2555, line 43, and Form 2555, line 48. Student Loan Interest Deduction The student loan interest deduction may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation instead of your federal modified adjusted gross income, and Hawaii’s modified adjusted gross income ranges for phasing out the deduction will not be adjusted for infla- tion. Use the Student Loan Interest Deduction Worksheet on page 40 to determine if an ad- justment needs to be made here. Employer-Provided Adoption Benefi ts The taxable portion of your employer-pro- vided adoption benefits may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation in- stead of your federal modified adjusted gross income, and Hawaii’s exclusion amount and modified adjusted gross income limit will not be adjusted for inflation. Use the Adoption Benefits Worksheet on page 40 to determine 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 distributions from qualified tuition pro- grams are not taxable if used to pay for quali- fied higher education expenses. However, Ha- waii did not adopt the federal provision that elementary and secondary school expenses of up to $10,000 per year are qualified expenses for qualified 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 37. Owners of Certain Foreign Corporations Certain foreign corporations are classified as Controlled Foreign Corporations (CFCs), Passive Foreign Investment Companies (PF- ICs), or Foreign Personal Holding Companies (FPHCs). Federal law requires that share- holders of these foreign companies recognize certain income earned by these companies before the companies distribute dividends. Hawaii has no comparable provisions. If you own one or more of these corporations, you had to file federal Form 5471, or you sold stock in any of these kinds of companies, you may need to make an adjustment here.

Page 14 Other Adjustments Other adjustments to federal AGI include the following: • Hawaii has not adopted the federal provi- sions relating to:

– the deduction for capital costs incurred in complying with environmental protec- tion agency sulfur regulations under IRC section 179B, and

– the exclusion from income of benefits un- der 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 instruc- tions. 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 ad- ditional adjustment is needed to arrive at Ha- waii adjusted gross income, enter the amount of the adjustment on line j of the Hawaii Addi- tions Worksheet on page 37, write “X” on the dotted line next to line 10, and attach an expla- nation 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 distribu- tions from an employer-funded pension plan. If you received qualifying distributions from an employer-funded profit sharing, defined contribution, or defined benefit plan, or from a government retirement system (e.g., federal civil service, military pension, state or coun- ty retirement system), enter the qualifying amount here. Nontaxable Distributions The following lines describe what qualifying distributions are. These qualifying distribu- tions 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 “qualified plan” as defined in IRC section 401. Employer-Funded Pension Plans The following three types of distributions are not taxed by Hawaii and should be includ- ed on line 13: (1) Pension or annuity distributions from a public (i.e., government) retirement system (e.g., federal civil service annuity, military pension, state or county retirement system), unless voluntary contributions were made by an employee under an elective right. For more information, see section 18-235-7-02, HAR. (2) Distributions from a private employer pension plan received upon retirement (in- cluding early retirement and disability retire- ment) if the employee did not contribute to the pension plan. (3) Distributions from a pension plan at age 70-1/2 that are made to comply with the federal mandatory payout rule do qualify as a retirement payment whether or not the em- ployee is still working full time. Distributions from a private employer pen- sion plan received upon retirement are par- tially taxed by Hawaii if the employee con- tributed to the pension plan. Rollover IRAs A rollover IRA is treated as a continuation of the original plan that provided the money that is rolled over. If distributions from the original plan would be characterized as a qualified distribution, distributions out of the rollover IRA need not be reported as well. Example - An individual received a lump sum distribution from an employer-funded profit-sharing plan upon retirement. The individual did not contribute to the profit- sharing plan. The entire lump sum distribu- tion was rolled over to an IRA. In 2019, 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 re- ceived upon retirement qualifies as a pension, the amount rolled over from the regular IRA to the Roth IRA also qualifies as a pension. Therefore, the amount rolled over to the Roth IRA is exempt from Hawaii’s income tax. Taxable Pensions and Annuities 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 compensa- tion plan may be partly or fully taxable. A de- ferred 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 Simplified Em- ployee 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 Retire- ment Accounts (IRAs) that are not funded through a Simplified Employee Pension (SEP) plan, are considered to be your own invest- ments. Distributions from these plans may be fully or partly taxable, depending on whether your IRAs include deductible or nondeduct- ible contributions. See federal Publications 590-A and 590-B, and federal Form 8606, for more details. Rollover IRAs A rollover IRA is treated as a continuation of the original plan that provided the money that is rolled over. If distributions from the original plan would be characterized as tax- able, distributions out of the rollover IRA would be taxable as well. Example - An individual received a lump sum distribution from an employer-funded profit-sharing plan upon separation from ser- vice before retirement. The individual did not contribute to the profit-sharing plan. The entire lump sum distribution was rolled over to an IRA. In 2019, the individual rolled over $50,000 from the IRA to a Roth IRA. The en- tire amount rolled over to the Roth IRA repre- sents the lump sum distribution received by the individual upon separation from service and earnings thereon. Since the lump sum distribution that the individual received upon separation from service does not qualify as a pension (the distribution is not paid upon retirement, disability, or death), the amount rolled over from the regular IRA to the Roth IRA also does not qualify as a pension. There- fore, the amount rolled over to the Roth IRA is taxable for Hawaii’s income tax. Hybrid Plans If you received a distribution from a plan that is partly pension and partly deferred compensation, such as a 401(k) plan with a profit sharing component or an employer matching program, a SEP plan with employer contributions as well as a salary reduction op- tion, or a similar hybrid plan, attach Schedule J to figure the taxable amount. Lump-Sum Distributions If you received a lump-sum distribution from a pension plan and you are electing to use the special ten-year averaging method, attach Schedule J and Form N-152, Tax on Lump-Sum Distributions, to figure the tax- able amount. Note: If your lump-sum distribution included capital gain amounts, you may be able to re- duce your tax by including the capital gain amounts on Form N-152 and electing the capi- tal gains treatment. See Form N-152 Instruc- tions for more information. To compute the taxable portion of your an- nuity or pension, use Schedule J. Caution: Certain transactions, such as loans against your interest in a qualified plan, may be treated as taxable distributions.

Page 15 For more information on the taxation of pen- sions, see sections 18-235-7-02 to 18-235-7- 03, HAR, Tax Information Release No. 90-4, “Taxability of Benefit Payments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C),” and Tax Information Release No. 96-5, “Taxation of Pensions Un- der the Hawaii Net Income Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Secu- rity and Railroad Retirement Act Benefits; Limitation on Deductions for Contributions to a Nonqualified Plan.” Line 14 Social Security Benefi ts Hawaii does not tax Social Security or first tier Railroad Retirement Act benefits. Enter the amount from federal Form 1040 or Form 1040-SR, line 5b. Line 15 Military Reserve or Hawaii National Guard Duty Pay Exclusion Hawaii does not tax the first $6,735 received by each member of the reserve components of the army, navy, air force, marine corps, coast guard of the United States of America, and the Hawaii national guard, as compensation for performance of duty as such. If you qualify, enter the smaller of: • $6,735, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve compo- nent. If you are married filing a joint return, and you and your spouse qualify, add the exclu- sions 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 es- tablished for saving for a down payment on your first principal residence. A deduction not to exceed $10,000 shall be allowed for a married couple filing a joint return. No de- duction shall be allowed on any amounts dis- tributed 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 reas- sessed. The account is to encourage first-time home buyers to save money for a down pay- ment on a home. The “first principal residence” means a res- idential property purchased with the payment or distribution from the individual housing ac- count which shall be owned and occupied as the only home by an individual who did not have any previous interest in, individually, or if the individual is married, whose spouse did not own any interest in a residential property inside or outside of Hawaii within the last 5 years prior to opening the IHA. The amounts paid in cash allowable as a deduction for all taxable years are limited to $25,000, in the aggregate, excluding interest earned or accrued. This limitation also applies to married individuals having separate ac- counts; 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 qualified expenditures you made dur- ing the taxable year to maintain the tree on your private property. The tree must be desig- nated as an exceptional tree by the local coun- ty arborist advisory committee under chapter 58, Hawaii Revised Statutes (HRS). Qualified expenditures are those expenses you incurred to maintain the exceptional tree (excluding interest) that are deemed “reasonably neces- sary” by a certified arborist. No deduction is allowed in more than one taxable year out of every three consecutive taxable years. An affidavit signed by a certified arborist stating that the amount of expenditures are deemed reasonably necessary must be at- tached to your tax return. The affidavit also must include the following information: (1) type of tree, (2) location of tree, and (3) de- scription and amount of expenditures made in 2019 to maintain the tree. The affidavit 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. Savings Bonds. • Differences in the taxable portion of the Hawaii tax refund. • Interest earned on an Individual Housing Account. • Compensation earned by patients with Hansen’s disease. • Expenses not allowed on your federal re- turn because they were connected with federal credits. • Unearned income of children that you in- cluded in your federal return, if the chil- dren are filing Hawaii returns. • Benefits from or premiums paid to legal services plans. • Differences in the deduction for student loan interest. • Differences in the taxable portion of em- ployer-provided adoption benefits. • Certain income from a qualified high tech- nology business. • Contributions to and interest earned by an individual development account. • Moving expenses. • Qualified bicycle commuting reimburse- ment. • Undistributed income earned by certain foreign corporations. • 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 in- terest received on federal obligations, includ- ing Treasury bills and notes and U.S. Savings Bonds, enter the amount of that interest on line a of the Hawaii Subtractions Worksheet on page 37. 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 filed federal Form 8815: If you re- deemed 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 12. In some cases, the worksheet may call for an ad- justment 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 37. Patients With Hansen’s Disease Hawaii does not tax compensation by Ha- waii or the U.S. to a patient affected with Han- sen’s disease (also known as leprosy). Enter the amount of the qualifying compensation on line d of the Hawaii Subtractions Worksheet on page 37. 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 qualified clinical test- ing expenses; and some of your business ex- penses were disallowed because you took the credits (IRC section 280C), enter the amount of the disallowed expenses on line e of the

Page 16 Hawaii Subtractions Worksheet on page 37. Hawaii does not have those credits, and does allow the expense deductions. Children Having Unearned Income If you filed federal Form 8814, Parents’ Election To Report Child’s Interest and Divi- dends, and you are not filing Form N-814 be- cause your child will file a Hawaii tax return, enter the total amount from lines 9, 10, and 12 of federal Form(s) 8814 on line f of the Hawaii Subtractions Worksheet on page 37. Attach a copy of federal Form(s) 8814. Legal Services Plans If you received benefits from a qualified group legal services plan or if your employer contributed to a group legal services plan, and you reported these benefits or contributions as taxable income on your federal return, check with your plan to see that it qualifies under Hawaii standards. If it does, Hawaii will not tax these amounts. Enter the amount of federally taxable benefits or contributions on line g of the Hawaii Subtractions Work- sheet on page 37. Student Loan Interest Deduction The student loan interest deduction may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation instead of your federal modified adjusted gross income, and Hawaii’s modified adjusted gross income ranges for phasing out the deduction will not be adjusted for infla- tion. Use the Student Loan Interest Deduction Worksheet on page 40 to determine if an ad- justment needs to be made here. Employer-Provided Adoption Benefi ts The taxable portion of your employer-pro- vided adoption benefits may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation in- stead of your federal modified adjusted gross income, and Hawaii’s exclusion amount and modified adjusted gross income limit will not be adjusted for inflation. Use the Adoption Benefits Worksheet on page 40 to determine 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 qualified high technology business as royalties and other income derived from patents, copyrights, and trade secrets (1) owned by the individual or qualified high technology business, and (2) developed and arising out of a qualified high technol- ogy business are excluded from gross in- come, adjusted gross income, and taxable income. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Work- sheet on page 37. • Stock options income from qualified high technology business. All income earned and proceeds derived from stock options or stock, including stock issued through the exercise of stock options or warrants, from a qualified high technology business or from a holding company of a qualified high technology business by an employee, officer, or director of the qualified high technology business, or investor who qualified for the high technology business investment tax credit is excluded from in- come taxes. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Work- sheet on page 37. Individual Development Accounts If you have an individual development ac- count, enter the amount of contributions you made to the account, and the amount of inter- est earned by the account (as it appears on federal Form 1099-INT) on line k of the Ha- waii Subtractions Worksheet on page 37. Moving Expenses Hawaii did not adopt the federal provi- sions that suspended (1) the deduction for moving expenses, and (2) the exclusion from gross income for qualified moving expense reimbursements for tax years 2018 through 2025. If you have moving expenses that were not deducted on your federal return, enter the amount of the deduction on line l of the Hawaii Subtractions Worksheet on page 37. Complete Form N-139 and attach it to your return. If you have qualified 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 37. Note: 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 employ- ment outside the State of Hawaii shall not be allowed. Qualifi ed Bicycle Commuting Reimbursement Hawaii did not adopt the federal provision that suspended the exclusion from gross in- come and wages for qualified bicycle com- muting reimbursements for tax years 2018 through 2025. If you have qualified bicycle commuting reimbursements that were not excluded on your federal return, enter the amount of the exclusion on line m of the Ha- waii Subtractions Worksheet on page 37. Owners of Certain Foreign Corporations If you own an interest in a CFC, PFIC, or FPHC, you had to file federal Form 5471, or you sold stock in any of these kinds of compa- nies, see page 13 for further information. 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 un- der section 304A-3304(d), HRS, is not sub- ject to Hawaii income tax. • The amount of payment stipend waived by Department of Education coaches and dispensed to the school for the benefit of the coach’s team under section 302A-633.6, HRS, is not subject to Hawaii income tax. • The capital loss carryover for qualified high technology businesses is 15 years. There may be other adjustments to federal AGI that are not discussed in these instruc- tions. 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 ar- rive at Hawaii adjusted gross income, enter the amount of the adjustment on line n of the Hawaii Subtractions Worksheet on page 37, 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. En- ter the result on this line. Line 20 Hawaii Adjusted Gross Income Subtract line 19 from line 12. Enter the re- sult on this line. If line 19 is larger than line 12, you may have a net operating loss. If the Hawaii AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes. Note: 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 indefinitely for NOLs arising in tax years ending after Decem- ber 31, 2017. Also, the NOL deduction is limited to 80% of taxable income for NOLs arising in tax years beginning after December 31, 2017. Note: If you carry back the farming NOL and are due a refund from the carryback, you may use Form N-109, Application for Tentative Re- fund from Carryback of Net Operating Loss, to get a quick refund. You may elect to carry the farming NOL for- ward instead of first carrying it back to prior years. If you make this election, then you can use your farming NOL only in the carryfor- ward period. To make this election, attach a statement to your original return filed by the due date (in- cluding extensions) for the farming NOL year.

Page 17 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 filed your original return on time but did not file the statement with it, you can make this election on an amended return filed with- in 6 months of the original due date of the re- turn, 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 state- ment noted above that you are waiving the carryback period. Once you elect to waive the carryback period, it cannot be changed later. If you do not file this statement on time, the carryback period cannot be waived and you must first carry the farming NOL back before carrying it forward. Deductions and Taxable Income Computation Note: If you can be claimed as a dependent on another person’s return, fill in the oval above line 21. Complete the “Standard Deduction for Dependents” worksheet on page 22 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 income. Taxpayers who do not itemize their deduc- tions may reduce their adjusted gross income by the amount of the standard deduction appro- priate to their filing 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, filing a separate return, and your spouse itemizes. • You are making a return under IRC sec- tion 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 filing a joint return, or a qual- ifying widow(er), and your itemized de- ductions are more than $4,400. • Married and filing a separate return, or Single, and your itemized deductions are more than $2,200. • Head of Household, and your itemized de- ductions are more than $3,212. • 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 filing status. You Do Not Itemize If your itemized deductions are less than the amount shown above for your filing status (or you choose not to itemize), go to line 23 and enter your standard deduction amount there (unless you MUST itemize as described ear- lier). If you itemize, you can deduct part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contribu- tions, casualty and theft losses, and other mis- cellaneous 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. Line 21a Medical and Dental Expenses Note: All taxpayers are subject to the 10% threshold for the itemized deduction for medi- cal expenses, effective for taxable years begin- ning after December 31, 2018. Complete Worksheet A-1 on page 38 to fig- ure your deduction for medical and dental expenses. Before you can figure your total deduction for medical and dental expenses, you must first figure your adjusted gross income. You can deduct only the part of your medi- cal and dental expenses that exceeds 10% 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 de- pendent because of the rules explained on page 10 for Children of divorced or sepa- rated parents. • Any person you could have claimed as a dependent on your return except that per- son received $4,200 or more of gross in- come or filed a joint return. • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a depen- dent on someone else’s 2019 return. Example—You provided over half of your mother’s support but cannot claim her as a de- pendent because she received $4,200 of wages during 2019. 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 2019, but do not include amounts re- paid to you, or paid to anyone else, by hospi- tal, 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 deduct what you paid for: • Insurance premiums for medical and den- tal care, including premiums for qualified long-term care contracts, subject to dollar limitations based on a person’s age. See the federal instructions to Form 1040 for the dollar limits. • Prescription medicines or insulin. • Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psy- choanalysts (medical care only), and psy- chologists. • Medical examinations, X-ray and labora- tory services, insulin treatment, and whirl- pool baths the doctor ordered. • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. • Nursing help. If you paid someone to do both nursing and housework, you can de- duct only the cost of nursing help. • Hospital care (including meals and lodg- ing), clinic costs, and lab fees. • Qualified long-term care services. • The supplemental part of Medicare insur- ance (Medicare B). • The premiums you pay for Medicare Part D insurance. • A program to stop smoking and for pre- scription medicines to alleviate nicotine withdrawal. • A weight-loss program as treatment for a specific disease (including obesity) diag- nosed by a doctor. • Medical treatment at a center for drug or alcohol addiction. • Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. • Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility re- lated 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 eli- gible 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 re- ceived the care; or you can claim 20 cents per mile. Add parking and tolls to the amount you claim under either method. • Cost of breast pumps and supplies that as- sist lactation. • Cosmetic surgery that was necessary to improve a deformity related to a congeni-

Page 18 tal abnormality, an injury from an accident or trauma, or a disfiguring disease. Examples of Medical and Dental Payments You CANNOT Deduct You cannot deduct the following: • The cost of diet food. • Cosmetic surgery unless it was necessary to improve a deformity related to a con- genital abnormality, an injury from an ac- cident or trauma, or a disfiguring disease. Note: If expenses for cosmetic surgery are NOT deductible as medical expenses, then amounts paid for insurance coverage for such expenses are NOT deductible. Fur- thermore, if an employer health plan re- imburses you for such expenses, the reim- bursement 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). Note: If you were 65 or over but not entitled to social security benefits, you may deduct premiums you voluntarily paid for Medi- care A coverage. • Nursing care for a healthy baby. (You may qualify for the credit for child and depen- dent 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.-ap- proved drugs manufactured without FDA approval. • Nonprescription medicines, other than in- sulin (including 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 Note: Act 27, Session Laws of Hawaii 2018 (1) does not adopt the federal provision that lim- its the deduction for state and local taxes to $10,000 ($5,000 for a married taxpayer filing a separate return) for tax years 2018 through 2025, but (2) does adopt the federal provision that foreign real property taxes cannot be de- ducted for tax years 2018 through 2025. Note: If you claim a credit for income taxes paid to other states and countries, you can- not also claim those amounts as an itemized deduction for state and foreign income taxes paid to another state or foreign country. Note: Taxpayers can claim a deduction for state and local, and foreign, income, war prof- its, and excess profits taxes (or state and local general sales taxes if an election is made to deduct state and local general sales taxes in- stead of state and local income taxes) if their federal adjusted gross income is less than $100,000 and they are single or married filing separately; or less than $150,000 and they are a head of household; or less than $200,000 and they are married filing jointly or a qualifying widow(er). Complete Worksheet A-2 on page 38 to fig- ure 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 fed- eral Form W-2) and withheld from your unemployment compensation (as shown on your federal Form 1099-G); • State and local income taxes paid in 2019 for a prior year, such as taxes paid with your 2018 state or local income tax return; • State and local estimated tax payments made during 2019, including any part of a prior year refund that you chose to have credited to your 2019 state or local income taxes; and • The NET amount of taxes withheld from the sale of Hawaii real property interests. If you are a federal employee receiving a Cost Of Living Allowance (COLA), not all of your Hawaii income taxes are deductible for federal purposes. See IRS Revenue Ruling 74- 140, 1974-1 C.B. 50, for more information. En- ter on line 5a of Worksheet A-2 on page 38 the entire amount of state and local income taxes you paid in 2019, even if you reported a differ- ent amount on federal Form 1040, Schedule A. Do not reduce your deduction by any: • State or local income tax refund or credit you expect to receive for 2019, or • Refund of, or credit for, prior year state and local income taxes you actually re- ceived in 2019. Instead, see the instruc- tions 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, “Understand- ing HARPTA,” and Tax Information Release No. 2017-01, “Withholding of State Income Taxes on the Disposition of Hawaii Real Prop- erty.” State and Local General Sales Taxes Note: For purposes of the deduction for state and local general sales taxes, Hawaii’s gen- eral 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 figure your deduction, you can use ei- ther your actual expenses or the optional sales tax tables. Actual Expenses. Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2019 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also in- clude 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. Note: You must keep your actual receipts showing general sales taxes paid to use this method. Refund of general sales taxes. If you re- ceived a refund of state or local general sales taxes in 2019 for amounts paid in 2019, reduce your actual 2019 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2019 for prior year purchases, do not reduce your 2019 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the ear- lier year and the deduction reduced your tax, you may have to include the refund in income on line 10 (if not already included on line 7). See Recoveries in federal Publication 525 for details. Optional Sales Tax Tables. Instead of using your actual expenses, you can use the tables in the instructions for federal Schedule A (Form 1040 or 1040-SR) to figure 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 specified items. To figure your state and local general sales tax deduction using the tables, see the instruc- tions for federal Schedule A (Form 1040 or 1040-SR). Real Estate Taxes Note: You cannot deduct foreign taxes you paid on real estate for tax years 2018 through 2025. 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 2019. Personal Property Taxes Include personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. Note: Hawaii does not have a personal prop- erty tax. However, you may include personal property taxes you paid to other states.

Page 19 Other Taxes If you had any deductible tax not listed on Worksheet A-2, lines 5, 6, or 7 (such as foreign income taxes), write the amount on Worksheet A-2, line 8. Taxes You CANNOT Deduct • Federal income tax. • Federal excise tax on personal property, transportation, telephone, and gasoline. • Social security tax (FICA). • Medicare tax. • Federal unemployment tax (FUTA). • Railroad retirement tax (RRTA). • Customs duties. • Federal estate and gift taxes. • Certain state and local taxes, including: a. Tax on gasoline. b. Hawaii motor vehicle registration fees, including car inspection fees. c. Assessments for sidewalks or other im- provements 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 profes- sion. (These business taxes are deducted elsewhere.) Line 21c Interest You Paid Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provisions that (1) suspends the deduction for interest paid on home equity loans, and (2) lowers the dollar limit on mortgages qualifying for the home mortgage interest deduction for tax years 2018 through 2025. Complete Worksheet A-3 on page 38 to fig- ure your deduction for interest. You should show on Worksheet A-3 interest on non-business items only. Business-related interest is deducted elsewhere. Except for certain mortgage interest, the amount of your personal interest expense (such as credit card interest) is not allowed as an itemized deduction on Worksheet A-3. Home Mortgage Interest A home mortgage is any loan that is secured by your main home or second home. It in- cludes first and second mortgages, home eq- uity loans, and refinanced mortgages. A home can be a house, condominium, co- operative, mobile home, boat, or similar prop- erty. It must provide basic living accommo- dations 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 ad- ditional 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 refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. But if you refinanced 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 fig- ure your deduction if either (1) or (2) next ap- plies. 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. 1. You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2019. The limit is $50,000 if mar- ried filing 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 filing jointly, took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2019. The limit is $500,000 if married filing separately. Note: If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See the 2017 federal Publication 936. Investment Interest Investment interest is interest paid on mon- ey you borrowed that is allocable to property held for investment. It does not include any interest allocable to a passive activity. Note: Expenses and interest for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business are de- ductible. Complete and attach Form N-158, Invest- ment Interest Expense Deduction, to figure your deduction. Exception. You do not have to file 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 inter- est expense from 2018. For more details, see federal Publication 550, Investment Income and Expenses. Interest Expense You CANNOT Deduct Do not include the interest you paid for— • Personal interest (interest on car loans and finance 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 Note: Act 27, Session Laws of Hawaii 2018, adopts the federal provisions that increases the adjusted gross income limitation on cash con- tributions from 50% to 60%, effective for contri- butions made in tax years 2018 through 2025. Complete Worksheet A-4 on page 38 to figure your deduction for charitable contributions. Contributions You CAN Deduct You may deduct what you gave to organi- zations that are religious, charitable, educa- tional, scientific, or literary in purpose. You may also deduct what you gave to organiza- tions 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 Amer- ica, CARE, Girl Scouts, Goodwill Indus- tries, 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. • Nonprofit hospitals and medical research organizations. • Most nonprofit educational organizations, such as colleges, but only if your contribu- tion is not a substitute for tuition or other enrollment fees. • Federal, state, and local governments if the gifts are solely for public purposes. Contributions can be in cash (including checks and money orders), property, or out- of-pocket expenses you paid to do volunteer work for the kinds of organizations described above. If you drove to and from the volunteer work, you can take 14 cents a mile or the ac- tual 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 re- paid to you. Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you may deduct only the amount that is more than the value of the benefit. For example, if you paid $70 to a charitable organization to attend a fund-raising dinner and the value of the din- ner 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 a statement from the charitable organization showing the following information:

Page 20 • The amount of any money contributed and a description (but not value) of any prop- erty donated. • Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious ben- efits (such as admission to a religious cer- emony), the organization must state this, but it does not have to describe or value the benefit. In figuring whether a gift is $250 or more, do not combine separate donations. For ex- ample, 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. Note: You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your re- turn. Instead, keep it for your records. Limit on the amount you can deduct. See federal Publication 526 to figure the amount of your deduction if any of the following ap- plies: • Your cash contributions, or contributions of ordinary income property, are more than 30% of your Hawaii adjusted gross income. • Your gifts of capital gain property are more than 20% of your Hawaii adjusted gross income. • You gave gifts of property that increased in value, or gave gifts of the use of property. Contributions You CANNOT Deduct • An amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university’s stadi- um. • Travel expenses (including meals and lodging) while away from home perform- ing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel. • Political contributions. • Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. • Cost of raffle, 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 en- tire interest has been transferred). • Gifts to: a. Individuals and groups that are run for personal profit. b. Foreign organizations. c. Organizations engaged in certain political activities that are of direct financial inter- est to your trade or business. d. Groups whose purpose is to lobby for changes in the law. e. Civic leagues, social and sports clubs, la- bor unions, and chambers of commerce. • Value of benefits received in connection with a contribution to a charitable orga- nization. • Cost of tuition. Gifts by Cash or Check On Worksheet A-4, line 15, enter the total contributions you made in cash or by check (including out-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 char- ity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see federal Publication 526 for information on the records you must keep. Do not attach the record to your tax return. In- stead, keep it with your other tax records. Other Than by Cash or Check On Worksheet A-4, line 16, enter the total contributions you made other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing sell- er 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 fed- eral Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organi- zation to your return. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may also have to get appraisals of the values of the do- nated property. See federal Form 8283 and its instructions for more information. Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a quali- fied appraisal and federal Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: • How you figured the property’s value at the time you gave it. If the value was deter- mined by an appraisal, keep a signed copy of the appraisal. • The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair mar- ket value. • How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. • Any conditions attached to the gift. Line 21e Casualty and Theft Losses Note: Act 27, Session Laws of Hawaii 2018, does 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 profit) to apply only to losses incurred as a result of federally-declared disasters for losses arising in tax years 2018 through 2025, and (2) waives the requirement that casualty losses from qualified disasters exceed 10% of adjusted gross income to be deductible, and that such losses must exceed $500. Complete Worksheet A-5 on page 38 to figure 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 purpos- es. Complete the 2017 federal Form 4684, Ca- sualties and Thefts, to figure your loss. Write the amount from the 2017 federal Form 4684, line 16 on line 19 of Worksheet A-5 on page 38, fill in Worksheet A-5, and attach a copy of the 2017 federal Form 4684 to Form N-11. Losses You CAN Deduct You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial insti- tution but lost because of the insolvency or bankruptcy of the institution. If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Otherwise, you cannot deduct the loss as a casualty or theft loss. However, the part of the loss that is not covered by insurance is still deductible. You can deduct personal casualty or theft losses only to the extent that: a. The amount of EACH separate casualty or theft loss is more than $100, and b. The total amount of ALL losses during the year (reduced by the $100 limit) is more than 10% of your adjusted gross income. Corrosive drywall losses. If you paid for re- pairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct those amounts paid. See federal Publication 547 for details.

Page 21 Use Worksheet A-6, line 25, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. Losses You CANNOT Deduct • Money or property misplaced or lost. • Accidental breaking of articles such as glassware or china under normal condi- tions. • Damage due to progressive deterioration (steady weakening of a building due to nor- mal wind and weather conditions; termite or moth damage; damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests). Line 21f Miscellaneous Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends all miscellaneous itemized deductions that are subject to the 2% floor for tax years 2018 through 2025. Complete Worksheet A-6 on page 38 to fig- ure your miscellaneous deductions. In General Most miscellaneous deductions cannot be deducted in full. You must subtract 2% of your adjusted gross income from the total. Generally, the 2% limit applies to job ex- penses you paid for which you were not reim- bursed (line 23). The limit also applies to tax preparation fees (line 24) and certain expens- es you paid to produce or collect taxable in- come or certain tax-exempt income (line 25). The 2% limit does not apply to certain other miscellaneous expenses that you may de- duct. These expenses can be deducted in full on line 30. Gambling losses (to the extent of winnings) and certain job expenses of handi- capped employees can be deducted on line 30. See the 2017 federal Publication 529, Miscel- laneous Deductions, for more information. Expenses Subject to the 2% Limit Employee Business Expenses Note: The 2019 standard mileage rate for busi- ness use of your vehicle is 58 cents a mile. On Worksheet A-6, line 23, report job ex- penses you paid for which you were not reim- bursed. 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 entertainment 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 entertain- ment expenses. • Union dues. • Safety equipment, small tools, and sup- plies 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 de- tails, 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 em- ployer or the law to keep your present sal- ary, status, or job. The required education must serve a bona fide business purpose of your employer. 2. The education maintains or improves skills needed in your present work. Some education expenses are not deduct- ible. See Expenses You MAY NOT Deduct on this page. Tax Preparation Fees On Worksheet A-6, line 24, enter the fees you paid for preparation of your federal and Ha- waii tax return, including fees paid for filing your return electronically. Other Expenses Note: Expenses and interest for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business are de- ductible. On Worksheet A-6, line 25, enter the total amount you paid to produce or collect tax- able income and certain tax-exempt income as stated in the above note, and manage or protect property held for earning income. But do not include any personal expenses. Attach a statement showing the type and amount of each expense to Form N-11. Examples of these expenses are: • Safe deposit box rental. • Certain legal and accounting fees. • Clerical help and office rent. • Custodial (e.g., trust account) fees. • Your share of the investment expenses of a regulated investment company. • Certain losses on nonfederally insured de- posits in an insolvent or bankrupt financial institution. For details, including limits that apply, see the 2017 federal Publica- tion 529. • Casualty and theft losses of property used in performing services as an employee. • Deduction for repayment of amounts un- der a claim of right. See Repayments in the 2017 federal Publication 525, Taxable and Nontaxable Income, for more information. • Convenience fee charged by the card pro- cessor for paying your income tax (includ- ing 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 NOT Subject to the 2% Limit Other Deductions List only the following expenses on Work- sheet 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: Act 27, Session Laws of Hawaii 2018, adopts the federal provision that defines losses from wagering transactions to in- clude any otherwise allowable deduction incurred in carrying on wagering transac- tions (e.g., traveling to and from a casino) for tax years 2018 through 2025. • Casualty and theft losses of income-pro- ducing property. • Hawaii estate and transfer tax. • Amortizable bond premium on bonds ac- quired before October 23, 1986. • Certain unrecovered investment in an an- nuity (IRC section 72(b)(3)). For details, see the 2017 federal Publication 575, Pen- sion and Annuity Income. • Impairment-related work expenses of a disabled person. 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. Note: Repayments under a claim of right over $3,000 are subject to the 2% limitation for Ha- waii income tax purposes. Expenses You MAY NOT Deduct Some expenses are not deductible at all. Ex- amples are: • Political contributions. • Legal expenses for personal matters that do not produce taxable income. • Lost or misplaced cash or property. • Expenses for meals during regular or ex- tra 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, conven- tion, or similar meeting unless it is related to your employment.

Page 22 • 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, copy- rights, and trade secrets by an individual or a qualified high technology business. • Education that: 1. Is needed to meet the minimum educa- tional requirements 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), fill in the oval above line 21. If you are claiming the standard deduction, see Standard Deduction for Dependents on this page to figure your standard deduction. Itemized Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends the overall limitation on itemized de- ductions for tax years 2018 through 2025. Note: Taxpayers with Hawaii adjusted gross income above a certain amount will lose part of their itemized deductions. Your state income tax will be less if the total of your itemized deductions is larger than the standard deduction. To figure your itemized deductions, fill in lines 21a to 21f. Add lines 21a through 21f, and enter the re- sult on line 22 if the amount on line 20 (Ha- waii adjusted gross income) is $166,800 or less ($83,400 if married filing separately). You may not be able to deduct all of your itemized deductions if the amount on line 20 (Hawaii adjusted gross income) is more than $166,800 ($83,400 if married filing separate- ly). Use the Total Itemized Deductions Work- sheet on page 38 to figure the amount you may deduct. Line 23 Standard Deduction Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that in- creases the standard deduction amounts for tax years 2018 through 2025. Taxpayers who do not itemize their deduc- tions may reduce their adjusted gross income by the amount of the standard deduction ap- propriate to their filing status. The amount of the standard deduction for each filing status is as follows: Filing Status Standard Deduction Single

$2,200 Married filing jointly

4,400 Married filing separately

2,200 Head of Household

3,212 Qualifying Widow(er)

4,400 Standard Deduction for Dependents. If you can be claimed as a dependent by someone else and you do not itemize your deductions, your standard deduction is limited to the greater of $500 or your earned income (up to the full standard deduction for your filing sta- tus). The standard deduction for an individual who can be claimed as a dependent on the tax return of another taxpayer is computed as fol- lows: A. Enter your earned income (defined 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 filing status, shown in the chart above, here .............D. E. Compare the amounts on lines C and D above. Enter the SMALLER of the two amounts here and on Form N-11, line 23. .................E. Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fel- lowship grant. Generally, your earned income is the total of the amounts you reported on fed- eral Form 1040 or Form 1040-SR, line 1 (wag- es), 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 14 (deduction for self-employment tax). Line 24 Line 20 minus line 22 or 23, whichever ap- plies. This line MUST be filled in. If line 24 is a negative number, shade the minus (-) in the box to the left of the amount boxes. Line 25 Exemptions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends the deduction for personal exemptions for tax years 2018 through 2025. Caution: If you can be claimed as a dependent on another person’s tax return, you may not claim an exemption for yourself. Regular Exemptions Residents are allowed $1,144 for each ex- emption they can claim. Multiply $1,144 by the total number of exemptions 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 certified. You must submit a completed Form N-172 prior to filing your return in order to claim this exemption. If you do not, the exemption will be disal- lowed and your return processed without the disability exemption(s) claimed. “Blind” means a person whose central vi- sual acuity does not exceed 20/200 in the bet- ter eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompa- nied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “Deaf” means a person whose average loss in the speech frequencies (500-2000 Hertz) in the better ear is 82 decibels, A.S.A., or worse. “Person totally disabled” means a person who is totally and permanently disabled, ei- ther physically or mentally, which results in the person’s inability to engage in any sub- stantial gainful business or occupation. It is presumed that a person whose earned in- come exceeds $30,000 for the taxable year is engaged in a substantial, gainful business or occupation. The impairment of sight, deafness or dis- ability shall be certified on the basis of a writ- ten report on an examination performed by a qualified ophthalmologist, qualified optom- etrist or a qualified otolaryngologist, licensed audiologist, or a qualified physician, as the case may be, on Form N-172. A blind, deaf or totally disabled person who qualifies, may be allowed a Disability Exemp- tion of $7,000. The Disability Exemption is in lieu of the regular personal exemption of $1,144. The following maximum exemptions are allowed: One Individual (any filing 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 Note: If you claim this special exemption you will not be able to claim the additional exemp- tions for your children or other dependents, or for being 65 or older. For more information, see Tax Information Release No. 89-3, “State Tax Benefits Avail- able to Persons with Impaired Sight, Impaired Hearing, or Who are Totally Disabled.” Also, see the administrative rules relating to substantial 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. Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that al- lows a deduction for qualified business in- come from a partnership, S corporation, or sole proprietorship for tax years 2018 through 2025.

Page 23 Tax Computation Line 27 Tax To figure your tax, you will use one of the following methods. Read the conditions below to see which you should use, and fill in the appropriate oval on line 27 if you use the tax table, tax rate schedules, or alternative tax on capital gains. Fill in the oval for tax from the applicable forms if you use Form N-168 or Form N-615. Then, go to the Tax Computation Worksheet on page 39. Tax Table If your taxable income is less than $100,000, you MUST use the Tax Table at tax.hawaii. gov/forms/ to find your tax. Be sure you use the correct column in the Tax Table. After you have found the correct tax, enter that amount. There is an example at the beginning of the table to help you find the correct tax. Tax Rate Schedules You must use the Tax Rate Schedules on page 42 to figure your tax if your taxable in- come is $100,000 or more. Form N-168 An individual engaged in a farming or fish- ing business may elect to average their farm- ing or fishing income over a three-year peri- od. 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, Compu- tation 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 figure the child’s tax. See Form N-615 for more in- formation. Alternative Tax on Capital Gains If you have a net capital gain, you may be able to reduce your tax using the Tax on Capi- tal Gains Worksheet on page 39 if your taxable income is over $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications). If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications) or under, do not use the Tax on Capital Gains Worksheet on page 39. Some taxpayers will have Hawaii gain ad- justments. Before filling in the worksheet, de- termine whether you have adjustments from the Hawaii Additions Worksheet on page 37, e (gain adjustment), or j (other adjustments); from the Hawaii Subtractions Worksheet on page 37, j (certain income from a qualified high technology business), or n (other ad- justments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less. Total Tax Liability Use the Tax Computation Worksheet on page 39 to figure your total tax liability. Refundable Credits IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the difference will be refunded to you. It is very important that you carefully read the fol- lowing 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 $50,000 (less than $30,000 if your fil- ing status is Single), you may qualify for this credit. For more information, see Form N-311, Re- fundable Food/Excise Tax Credit. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. To claim this credit. Complete Form N-311 and attach it to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 prop- erty within the State as your residence, your Hawaii adjusted gross income was less than $30,000, and the rent you paid during 2019 was more than $1,000, you may qualify for this credit. See the instructions for Schedule X, Part I, on page 34. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. To claim this credit. Complete Schedule X, Part I, and attach it to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 de- pendent care (including payments made to the State of Hawaii A+ Program) may be claimed as a credit against your tax due. See the in- structions for Schedule X, Part II, on page 35. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. 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 files an individual in- come tax return for the taxable year may claim a tax credit for 2019 for the purchase of one or more new child passenger restraint systems which comply with federal motor ve- hicle safety standards. Note: 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 pur- chased, to your return. Your claim for this credit may be rejected if the invoice is not attached, or if 1) or 2) applies but no statement or explanation is attached. 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 calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 of the following refundable tax credits, you must use Sched- ule CR, Schedule of Tax Credits, to summa- rize the total refundable tax credits claimed. Complete Part II of Schedule CR, and enter the amount from Schedule CR, line 28, on line 32. Attach Schedule CR directly behind Form N-11. The following refundable tax credits are in- cluded on Schedule CR:

Page 24 Capital Goods Excise Tax Credit A 4% credit is available to Hawaii businesses that acquire qualifying business property and place it in service during the taxable year. For more information, see the instructions for Form N-312, Tax Information Release No. 88-6, “Capital Goods Excise Tax Credit,” Tax Information Release No. 88-8, “Capital Goods Excise Tax Credit Recapture,” Tax In- formation Release No. 89-4, “The Taxpayer Who Is Entitled To The Capital Goods Excise Tax Credit When The Parties Characterize A Transaction As A Lease Or Sale-Leaseback,” and Tax Information Release No. 2001-4, “The Definition of “Cost”; The Payment of Tax Requirement; and Safe Harbor Guidelines Pertaining to the Capital Goods Excise Tax Credit.” To claim this credit. Complete Form N-312 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Fuel Tax Credit for Commercial Fishers Each principal operator of a commercial fishing vessel who files an individual income tax return may claim an income tax credit for certain fuel taxes paid during the year. To claim this credit. Complete Form N-163 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Motion Picture, Digital Media, and Film Production Income Tax Credit Note: Act 275, Session Laws of Hawaii 2019, increases the annual cap for the motion pic- ture, digital media, and film production in- come tax credit to $50,000,000, effective for taxable years beginning after December 31, 2018. A taxpayer may claim an income tax credit of (1) 20% of the qualified production costs incurred before January 1, 2026, by a quali- fied production in the City and County of Ho- nolulu, and (2) 25% of the qualified produc- tion costs incurred before January 1, 2026, by a qualified production in the Kauai, Maui, or Hawaii county. The total tax credits claimed per qualified production shall not exceed $15,000,000. For more information, see Form N-340, Mo- tion Picture, Digital Media, and Film Produc- tion Income Tax Credit. To claim this credit. Complete Form N-340 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Refundable Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009) If you install and place in service an eli- gible renewable energy technology system in Hawaii, you may qualify to claim this credit. You may claim the credit as nonrefundable or refundable. For information on how to claim the credit as nonrefundable, see the instruc- tions for Nonrefundable Renewable Energy Technologies Income Tax Credit on page 27. A refundable credit means you will receive a tax refund if your credit amount is greater than the amount of income tax you owe. You may elect to claim the credit as a refundable credit under the following circumstances: Reduced Credit For a solar energy system such as a solar water heater or photovoltaic system, you must reduce the credit amount by 30% unless you meet the conditions described in the “Full Credit” paragraph below. Full Credit For a solar or wind energy system, you may claim the full credit as a refundable credit if you are an individual taxpayer and any of the following apply: (1) All your (and your spouse’s) income is retirement income such as pension distribu- tions, social security, or distributions from a public retirement system that is exempt from Hawaii income tax; or (2) Your Hawaii adjusted gross income (AGI) is $20,000 or less ($40,000 or less if you are married filing a joint return). Irrevocable Election A taxpayer and spouse who do not file a joint tax return shall only be entitled to make this election to the extent that they would have been entitled to make the election had they filed a joint tax return. Once an election is made to treat the tax credit as refundable, the election cannot be revoked. An amended return cannot be filed to change the tax credit from refundable to nonrefundable. Total Output Capacity A system classified under “other solar en- ergy system” such as a photovoltaic system must meet the total output capacity require- ment to qualify for the credit unless an excep- tion applies. The total output capacity requirements are: • Single-family residential property — 5 kilowatts per system • Multi-family residential property — 0.360 kilowatts per unit per system • Commercial property — 1,000 kilowatts per system For more information, see Form N-342 and its instructions, and Tax Information Release No. 2007-02, “Relating to the Renewable En- ergy Technologies Income Tax Credit,” Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues As- sociated with the Renewable Energy Tech- nologies Income Tax Credit, HRS §235-12.5,” and Tax Information Release No. 2012-01, “Temporary Administrative Rules Relating to the Renewable Energy Technologies Income Tax Credit.” To claim this credit. Complete Form N-342 and Schedule CR and attach them to your re- turn. Fill in the appropriate oval on Schedule CR to indicate the type of energy system. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit Note: The Department of Agriculture may certify important agricultural land qualified agricultural cost tax credits through the 2021 tax year. If you are claiming the important agricul- tural land qualified agricultural cost tax cred- it, see Form N-344 for information. To claim this credit. Complete Form N-344 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Tax Credit for Research Activities Note: Act 261, Session Laws of Hawaii 2019, amends the Tax Credit for Research Activities by extending the credit through 2024, allow- ing the credit to be claimed for all qualified research expenses incurred in Hawaii without regard to the amount of expenses for previous

Page 25 years (base amount), and imposing an annual cap of $5,000,000, effective for taxable years beginning after December 31, 2019. For taxable years from 2013 to 2019, each qualified high technology business subject to Hawaii’s income tax can claim an income tax credit for qualified research activities equal to the federal credit for increasing research ac- tivities provided by IRC section 41, provided that in order to qualify for this tax credit, the qualified high technology business shall also claim a federal tax credit for the same quali- fied research activities under IRC section 41. Qualified research expenses shall not include research expenses incurred outside Hawaii. To claim this credit. Complete Form N-346 and Schedule CR and attach them to your re- turn. Form N-346A, which must be certified, and your federal Form 6765 also must be at- tached to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Other Credits Pro Rata Share of Taxes Withheld and Paid by a Partnership, Estate, Trust, or S Corporation on the Sale of Hawaii Real Property Interests If the tax was withheld by a partnership, estate, trust or S corporation, and you are tax- able on a pro rata share of the entity’s gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership, estate, trust or S corporation on Schedule CR, line 27a, and at- tach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corpora- tion. Note: If the partnership, estate, trust or S cor- poration filed a Form N-288C, Application for Tentative Refund of Withholding on Disposi- tions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being re- funded to the entity. Credit From a Regulated Investment Company A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3) (D) is required to be included in the share- holder’s return. The regulated investment company will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 27b, and attach an explanation. Line 34 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. If you are using nonrefundable credits to offset your adjusted tax liability (line 34), the total of the nonrefundable credits used cannot be greater than your adjusted tax liability. If line 34 is zero or less, nonrefundable tax cred- its 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. Nonrefundable 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 nonre- fundable tax credits claimed. Complete Part I of Schedule CR, and enter the amount from Schedule CR, line 20, on line 35. Attach Sched- ule CR directly behind Form N-11. The follow- ing nonrefundable tax credits are included on Schedule CR: Credit for Income Taxes Paid to Other States and Countries Note: If you claim a credit for income taxes paid to other states and countries, you can- not also claim those amounts as an itemized deduction for state and foreign income taxes paid to another state or foreign country. If you have out-of-state income that is taxed by another state or foreign country and also by Hawaii, you may claim a credit against your Hawaii income for the net income tax you paid to the other state or foreign country if you meet the following conditions: • The income was earned while you were a Hawaii resident (or you are married and filing a joint resident return) and was not exempt from Hawaii income tax; • The income on which the state or foreign tax is imposed was derived or received from sources outside Hawaii; • You were liable for and paid tax to the for- eign jurisdiction (net amount of tax paid to a foreign jurisdiction after all credits, reductions, and refunds allowed or allow- able by the laws of the foreign jurisdiction have been deducted); • The tax paid to the other state or foreign country is an income-based tax that is im- posed on both residents and nonresidents of the other state or foreign country, rather than a sales, gross receipts, withholding, or value added tax (i.e., taxes withheld on dividends paid from foreign investments do not qualify); • No credit is allowed if the foreign income is excluded on the federal return; • No credit is allowed if the foreign tax cred- it is allowed on the federal return; • The income must be taxed by the other state or foreign country for the same tax- able year for which the Hawaii credit is claimed; • No credit is allowed for penalties or inter- est paid to the other state or foreign coun- try; and • No credit is allowed for city or local in- come taxes paid to another state. Out-of-State Tax Refund. If you claim this credit and you later receive a tax refund from the other state or foreign country, you MUST report this to the Department. You may be sub- ject to penalties if you fail to make this report. For more information, see section 235-55, HRS, and section 18-235-55, HAR. To claim this credit. Complete the Other State and Foreign Tax Credit Worksheet on page 39. On line 5 of the worksheet, enter the net amount of tax paid to the other state after all credits, reductions, and refunds allowed or allowable by the laws of the other state have been deducted (net tax liability). You must attach the following to your return: • Schedule CR. • If you entered any amount on line 5, you must attach a copy of the tax return(s) from the other state(s). • If you entered any amount on line 6, you must attach a copy of all federal Form(s) 1116 that you are filing this year. If you are not required to file federal Form 1116, attach a copy of the payee statement (such as federal Form 1099-DIV or 1099-INT) that you received for your foreign source income. Credit for Benefi ciaries of Foreign Trusts Any resident beneficiary of a trust with a situs in another State may claim a credit for income taxes paid by the trust to the other State on any income that is attributable to as- sets other than intangibles. This credit is not allowed for trusts that are resident in a for- eign country (or in any territory or possession of the United States). The trust will inform you of what your share of the trust’s income is, and how much of it is long-term capital gains. Include these amounts on lines 3 and 4, respectively, of the Other State and Foreign Tax Credit Worksheet on page 39. The trust will also tell you your share of the tax the trust paid to the other state. Find out how much of the trust’s income was at- tributable to real property and tangible per- sonal property (not including stocks, bonds, mortgages, and other intangibles). Divide that number by the total amount of the trust’s income, and multiply your share of the out- of-state tax by that percentage. Include this amount on line 5 of the Other State and For- eign Tax Credit Worksheet on page 39.

Page 26 Credit for Shareholders of S Corporations A shareholder of an S corporation shall be considered to have paid a tax imposed on the shareholder in an amount equal to the share- holder’s pro rata share of any net income tax paid by the S corporation to a state which does not measure the income of S corporation shareholders by the income of the S corpora- tion. The term “net income tax” means any tax imposed on or measured by a corpora- tion’s net income. The S corporation will inform you of what your share of its income is, and how much of it is long-term capital gains. Include these amounts on lines 3 and 4, respectively, of the Other State and Foreign Tax Credit Worksheet on page 39. The S corporation will also tell you your share of the tax paid to the other state. Include this amount on line 5 of the Other State and Foreign Tax Credit Worksheet on page 39. Carryover of the Credit for Energy Conservation Note: The credit for energy conservation ex- pired on June 30, 2003. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual resident taxpayer who files an individual income tax return and who has unused credits for energy conservation from the prior year may claim a tax credit against its individual income tax liability. Tax credits that exceed the individual’s income tax li- ability are not refunded but may be used as a credit against the individual’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. See the discussion for the Renewable En- ergy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009), for the credit available for current system installations. Enterprise Zone Tax Credit A qualified enterprise zone business may claim a credit for a percentage of net income tax due to the State attributable to the conduct of business within a zone and a percentage of the amount of unemployment insurance pre- miums paid based on the payroll of employees employed at the business firm establishments in the zone. The applicable percentage is 80% the first year; 70% the second year; 60% the third year; 50% the fourth year; 40% the fifth year; 30% the sixth year; and 20% the seventh year. This credit is not refundable and any un- used credit may NOT be carried forward. For more information, see Form N-756, En- terprise Zone Tax Credit. To claim this credit. Complete Form N-756 and Schedule CR and attach them to your re- turn. Tax Credit for Low-Income Housing Note: Do not confuse this credit with the credit for low-income household renters. Hawaii’s tax credit for low-income housing is equal to 50% of the tax credit allocated by the Hawaii Housing Finance and Develop- ment Corporation for qualified buildings lo- cated within the State of Hawaii. Contact the Hawaii Housing Finance and Development Corporation for qualifying re- quirements and further information. To claim this credit. Complete Form N-586 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Credit for Employment of Vocational Rehabilitation Referrals The amount of the tax credit for the taxable year is equal to 20% of the qualified first-year wages for that year. The amount of the quali- fied first-year wages which may be taken into account with respect to any individual shall not exceed $6,000. “Qualified wages” means the wages paid or incurred by the employer during the taxable year to an individual who is a vocational reha- bilitation referral and more than one-half of the wages paid or incurred for such an indi- vidual is for services performed in a trade or business of the employer. “Qualified first-year wages” means, with re- spect to any vocational rehabilitation referral, qualified wages attributable to service ren- dered during the one-year period beginning with the day the individual begins work for the employer. The credit allowed shall be claimed against net income tax liability for the taxable year. A tax credit which exceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s income tax liability in subsequent years until exhausted. For more information, see Form N-884, Credit for Employment of Vocational Reha- bilitation Referrals. To claim this credit. Complete Form N-884 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Carryover of the High Technology Business Investment Tax Credit Note: The high technology business invest- ment tax credit is not available for invest- ments made after December 31, 2010. You may claim the tax credit only if you have a carryover of the tax credit from a prior year. Each taxpayer who files an individual in- come tax return and who has unused high technology business investment tax credits may claim a tax credit against its individual income tax liability. A tax credit which ex- ceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s in- come tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Individual Development Account Contribution Tax Credit Note: The individual development account contribution tax credit is not available for tax- able years beginning after December 31, 2004. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits for contributions of matching funds to an individual development account from the prior year may claim a tax credit against its individual income tax liability. Tax credits that exceed the individual’s income tax li- ability are not refunded but may be used as a credit against the individual’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Technology Infrastructure Renovation Tax Credit Note: The technology infrastructure renova- tion tax credit is not available for taxable years beginning after December 31, 2010. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits from the prior year for renovation costs to provide a commercial building with technology enabled infrastructure may claim a tax credit against its individual income tax liability. Tax credits that exceed the individu- al’s income tax liability are not refunded but may be used as a credit against the individu- al’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits.

Page 27 To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. School Repair and Maintenance Tax Credit Licensed contractors, pest control operators, and professional engineers, architects, survey- ors and landscape architects who are subject to Hawaii’s income tax may claim an income tax credit for contributions of in-kind services for the repair and maintenance of public schools. The credit shall be an amount equal to 10% of the value of the services contributed. Certain other limitations and restrictions apply. The credit allowed shall be claimed against net income tax liability for the taxable year. A tax credit which exceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s income tax liability in subsequent years until exhausted. For more information, see Form N-330, School Repair and Maintenance Tax Credit. To claim this credit. Complete Form N-330 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Carryover of the Hotel Construction and Remodeling Tax Credit Note: The 10% nonrefundable hotel construc- tion and remodeling tax credit may not be claimed for qualified construction or renova- tion costs incurred after June 30, 2003. This credit may be claimed only if you have a car- ryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits for qualified construction or renova- tion costs from the prior year may claim a tax credit against its individual income tax liabil- ity. Tax credits that exceed the individual’s income tax liability are not refunded but may be used as a credit against the individual’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits, and Tax Information Release No. 2000-2, “Hotel Construction and Remodeling Tax Credit.” To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Residential Construction and Remodeling Tax Credit Note: The residential construction and re- modeling tax credit may not be claimed for construction or renovation costs incurred af- ter June 30, 2003. This credit may be claimed only if you have a carryover of the tax credit from a prior year. Each individual taxpayer who files an indi- vidual income tax return and who has unused credits for qualified construction or renovation costs from the prior year may claim a tax credit against its individual income tax liability. Tax credits that exceed the individual’s income tax liability are not refunded but may be used as a credit against the individual’s income tax li- ability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits, and Tax Information Release No. 2002-3, “Residential Construction and Remodeling Tax Credit.” To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. Carryover of the Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed in Service Before July 1, 2009) Note: This credit may be claimed only if you have a carryover of the renewable energy technologies income tax credit for systems installed and placed in service before July 1, 2009. Each taxpayer who files an individual in- come tax return and who has unused renew- able energy technologies income tax credits for systems installed and placed in service before July 1, 2009, may claim a tax credit against its individual income tax liability. A tax credit which exceeds the taxpayer’s income tax liability may be used as a credit against the taxpayer’s income tax liability in subsequent years until exhausted. For more information, see Form N-323, Car- ryover of Tax Credits. To claim the carryover of this credit. Com- plete Form N-323 and Schedule CR and attach them to your return. See the discussion for the Renewable En- ergy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009), for the credit available for current system installations. Nonrefundable Renewable Energy Technologies Income Tax Credit (For Systems Installed and Placed in Service on or After July 1, 2009) If you install and place in service an eligible renewable energy technology system in Ha- waii, you may qualify to claim this credit. You may claim the credit as nonrefundable or re- fundable. For information on how to claim the credit as refundable, see the instructions for Refundable Renewable Energy Technologies Income Tax Credit on page 24. A nonrefund- able credit means your credit will be applied towards the amount of income tax you owe. If your nonrefundable credit is greater than the amount of income tax that you owe, then you may carryover the remaining credit and apply it towards next year’s income tax. You may continue to carryover the credit until it is used up. Total Output Capacity A system classified under “other solar en- ergy system” such as a photovoltaic system must meet the total output capacity require- ment to qualify for the credit unless an excep- tion applies. The total output capacity requirements are: • Single-family residential property — 5 kilowatts per system • Multi-family residential property — 0.360 kilowatts per unit per system • Commercial property — 1,000 kilowatts per system For more information, see Form N-342 and its instructions, and Tax Information Release No. 2007-02, “Relating to the Renewable En- ergy Technologies Income Tax Credit,” Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues As- sociated with the Renewable Energy Tech- nologies Income Tax Credit, HRS §235-12.5,” and Tax Information Release No. 2012-01, “Temporary Administrative Rules Relating to the Renewable Energy Technologies Income Tax Credit.” To claim this credit. Complete Form N-342 and Schedule CR and attach them to your re- turn. Fill in the appropriate oval on Schedule CR to indicate the type of energy system. En- ter the total credit amount claimed. Also enter the carryover credit amount from prior years included in the total amount claimed, if appli- cable. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Capital Infrastructure Tax Credit The capital infrastructure tax credit, which helps tenants who were displaced by the Ka- palama container terminal project, is effec- tive for taxable years beginning after Decem- ber 31, 2013. The credit will not be available for taxable years beginning after December 31, 2019. The tax credit is the lesser of 50% of the cap- ital infrastructure costs paid or incurred by a qualified infrastructure tenant during the tax- able year or $2,500,000. For more information, see Form N-348, Cap- ital Infrastructure Tax Credit. To claim this credit. Complete Form N-348 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in-

Page 28 cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Cesspool Upgrade, Conversion or Connection Income Tax Credit A taxpayer may claim a credit for the costs to upgrade or convert a qualified cesspool into a septic system or an aerobic treatment unit system, or to connect a qualified cesspool to a sewer system, effective for taxable years be- ginning after December 31, 2015. The credit will not be available for taxable years begin- ning after December 31, 2020. The tax credit is equal to the qualified ex- penses of the taxpayer, up to a maximum of (1) $10,000 per cesspool, or (2) $10,000 per residential dwelling connected to a residential large capacity cesspool. For more information, see Form N-350, Cesspool Upgrade, Conversion or Connection Income Tax Credit. To claim this credit. Complete Form N-350 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Renewable Fuels Production Tax Credit Each taxpayer producing renewable fuels may claim a nonrefundable renewable fuels production tax credit for taxable years begin- ning after December 31, 2016, and before De- cember 31, 2021. The tax credit is the lesser of 20 cents per 76,000 British thermal units of renewable fu- els using the lower heating value sold for dis- tribution in Hawaii or $3,000,000 per taxable year. The taxpayer’s production of renewable fuels cannot be less than 2.5 billion British thermal units of renewable fuels per year. For more information, see Form N-352, Re- newable Fuels Production Tax Credit. To claim this credit. Complete Form N-352 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Organic Foods Production Tax Credit A qualified taxpayer incurring qualified expenses associated with the production or handling of organic foods may claim a nonre- fundable organic foods production tax credit for taxable years beginning after December 31, 2016, and before December 31, 2021. The tax credit is 100% of qualified expenses up to a maximum of $50,000 per qualified tax- payer. The amount of tax credits certified in any given tax year cannot exceed $2,000,000. For more information, see Form N-354, Or- ganic Foods Production Tax Credit. To claim this credit. Complete Form N-354 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Earned Income Tax Credit A qualifying individual taxpayer may claim a nonrefundable earned income tax credit equal to 20 percent of the federal earned in- come credit claimed on the taxpayer’s fed- eral income tax return for taxable years 2018 through 2022. A qualifying individual taxpayer is a taxpay- er that: (1) files a federal income tax return for the taxable year and claims the earned income credit under IRC section 32, and (2) files a Hawaii income tax return for the tax- able year using the same filing status used on the federal income tax return, and claiming the same dependents claimed on the federal income tax return. For more information, see Form N-356, Earned Income Tax Credit. To claim this credit. Complete Form N-356 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Healthcare Preceptor Income Tax Credit Act 43, Session Laws of Hawaii 2018, pro- vides that a taxpayer may claim a new non- refundable healthcare preceptor income tax credit equal to $1,000 for each volunteer- based supervised clinical training rotation su- pervised by the taxpayer, up to a maximum of $5,000 per taxable year, effective for taxable years beginning after December 31, 2018. For more information, see Form N-358, Healthcare Preceptor Income Tax Credit. To claim this credit. Complete Form N-358 and Schedule CR and attach them to your re- turn. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. 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. Tax Already Paid Line 37 Total Hawaii Income Tax Withheld Add the Hawaii income tax withheld as shown on federal Form(s) W-2 and 1099-G (unemployment compensation), State Form N-2, and any other forms that show Hawaii income tax withheld. Enter the total on this line. Attach a copy of federal Form(s) W-2 and 1099-G, and Form N-2 showing the withhold- ing. If not attached, the withholding may be disallowed. Note: If taxes were withheld on the sale of Ha- waii real property, report this amount on line 38, “2019 Estimated Tax Payments.” Line 38 2019 Estimated Tax Payments Enter on this line your estimated Hawaii in- come tax payments made on Form N-200V for 2019. Do not include your 2018 overpayment you requested to have applied to your 2019 es- timated 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. Note: Attach a copy of the Form(s) N-288A showing the withholding. If the tax was withheld for you through a partnership, estate, trust, or S corporation, see the Instructions for Pro Rata Share of Tax- es Withheld and Paid by a Partnership, Estate, Trust, or S Corporation on the Sale of Hawaii Real Property Interests on page 25. If you made estimated tax payments on Forms N-200V or had tax withheld on the sale

Page 29 of Hawaii real property on Form N-288A for yourself and your spouse under your social security number but are now filing sepa- rate returns, you can enter the total amount paid with Forms N-200V or Form N-288A on either of your separate returns or you and your spouse can divide the payments in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Forms N-200V or Form N-288A payments between you and your spouse. Also enter the social security numbers of both spouses on the separate returns. If you and your spouse each filed separate Forms N-200V or have separate Forms N- 288A but are now filing 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 2018 Overpayment Applied to 2019 Estimated Tax Enter on this line any overpayment from your 2018 return that you applied to your 2019 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 your- self and your spouse under your social secu- rity number on Form N-200V but are now fil- ing separate returns, you can enter the total amount paid with Form N-200V on either of your separate returns or you and your spouse can divide the payment in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Form N-200V payment between you and your spouse. Also enter the social security num- bers of both spouses on the separate returns. If you and your spouse each filed separate Forms N-200V but are now filing a joint re- turn, 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 difference on line 42. This is the amount overpaid. However, if line 36 is less than zero, com- plete the following 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 work- sheet on line 42. This is the amount overpaid. If you have an underpayment of estimated tax penalty on line 50, do not include the pen- alty 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 Maintenance Special Fund provides mon- eys for school-level minor repairs and mainte- nance. If you have an overpayment of at least $2 ($4 if married and filing a joint return), you can choose to contribute to the Hawaii School- Level Minor Repairs and Maintenance Spe- cial Fund. Fill in the appropriate oval(s) if you want to contribute $2 to the Hawaii School-Level Mi- nor Repairs and Maintenance Special Fund (or $4 if you are filing 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 con- tribution 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 overpay- ment of at least $5 ($10 if married and filing a joint return), you can choose to contribute to the Hawaii Public Libraries Special Fund. Fill in the appropriate oval(s) if you want to contribute $5 to the Hawaii Public Libraries Special Fund (or $10 if you are filing a joint return and your spouse also wants to contrib- ute). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked. Line 43c Contribution to the Domestic and Sexual Violence / Child Abuse and Neglect Funds The Hawaii Children’s Trust Fund provides moneys for the award of grants for primary and secondary prevention activities to pre- vent 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 inter- vention or prevention. The Spouse and Child Abuse Special Accounts provide moneys for staff programs, and grants or purchases of service that support or provide spouse or child abuse intervention or prevention. If you have an overpayment of at least $5 ($10 if married and filing 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 As- sault Special Fund, and the Spouse and Child Abuse Special Accounts (or $10 if you are fil- ing a joint return and your spouse also wants to contribute). No other amounts can be ac- cepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked. Line 46 Applied to 2020 Estimated Tax Enter the amount from line 45 that you want applied to your estimated tax for 2020. If you have an underpayment of estimated tax penalty on line 50, do not include the pen- alty amount on this line. The amount applied to your 2020 estimated tax will be reduced au- tomatically by the amount of the penalty. If you and your spouse filed a joint return for 2019 but will file separate returns for 2020, you can request that the 2020 estimated tax be applied to either of your separate returns or you and your spouse can divide the esti- mated tax to be applied in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the esti- mated tax to be applied between you and your spouse. Also enter the social security num- bers of both spouses on the separate returns. Line 47a Refund 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 pen- alty amount on this line. The amount of your refund will be reduced automatically by the amount of the penalty. Note: Fill in the oval under line 47a if the ulti- mate destination of your refund is to a foreign (non-U.S.) bank account. Do not complete lines 47b through 47d. Due to rules for inter- national ACH transactions, the direct deposit of your refund into a foreign (non-U.S.) bank account will not be available. A check will be sent to you instead. Note: If you are filing a Hawaii income tax return for the first time, you will not be al- lowed to have your refund directly deposited into your checking or savings account. Do not complete lines 47b through 47d. A check will be sent to you instead. Note: If you are filing 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 filed

Page 30 within three years after the return is filed for the taxable year, within three years of the due date for filing the return, or within two years from when the tax is paid, whichever is later. For purposes of determining whether a refund or credit is allowed, taxes paid on or before the due date of the return (e.g., taxes withheld from an employee’s pay, or estimated tax pay- ments) are considered paid on the due date of the return, without considering an extension of time to file the return. Lines 47b Through 47d Direct Deposit of Refund Complete lines 47b through 47d if you want the Department to directly deposit the amount shown on line 47a into your checking or sav- ings account at a bank or other financial in- stitution (such as a mutual fund, brokerage firm, or credit union) instead of sending you a check. Note: If the ultimate destination of your re- fund is to a foreign (non-U.S.) bank account, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you are filing a Hawaii income tax re- turn for the first time, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you owe certain past-due debt, such as child support, and all or part of the over- payment on line 42 is used (offset) to pay the past-due amount, you will not be allowed to have your refund directly deposited into your checking or savings account. A check will be sent to you instead. Why Use Direct Deposit? • You get your refund fast – even faster if you e-file! • 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 de- posit costs less than a check. You can check with your financial institu- tion to make sure your deposit will be accept- ed and to get the correct routing and account numbers. The Department is not responsible for a lost refund if you enter the wrong ac- count information. If you file a joint return and fill in lines 47b through 47d, you are appointing your spouse as an agent to receive the refund. This ap- pointment cannot be changed later. Some financial institutions will not allow a joint refund to be deposited into an individual account. If the direct deposit is rejected, a check will be sent instead. The Department is not responsible if a financial institution re- jects a direct deposit. Routing Number The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. Your check may state that it is payable through a financial institution different from the one at which you have your checking ac- count. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on line 47b. Type of Account On line 47c, fill in the applicable oval to in- dicate whether you want your refund depos- ited into your checking or savings account. Account Number Contact your financial institution for the correct account number to enter on line 47d. The account number can be up to 17 charac- ters (both numbers and letters). Omit spaces, hyphens, and special symbols. Enter the num- ber 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 difference is your balance due. Note: If you include penalty and/or interest for the late filing of your return with your pay- ment, identify and enter these amounts on a separate sheet of paper and attach to Form N-11. Do not include the penalty and/or inter- est amounts for the late filing of your return on this line. Also, if you have an underpayment of estimated tax penalty on line 50, do not in- clude the penalty amount on this line. Line 49 Payment Amount Enter the amount of your payment, includ- ing any penalty and interest. You can pay on- line at hitax.hawaii.gov or by check or money order payable to “Hawaii State Tax Collec- tor.” Write your social security number, day- time phone number, and “2019 Form N-11” on your check or money order, and attach it to the front of Form N-11. Note: Form N-200V is no longer required when making a payment with your return. Note: If you cannot pay the full amount you owe, you can request to enter a payment agreement after you receive the billing notice. Please be aware that penalty and interest con- tinue to accrue on the unpaid tax amount even though you have not received the billing no- tice. Payments will be accepted and applied to your tax liability; however, to ensure your payments are applied correctly, your check or money order must have: (1) your name clearly printed on the check as it is printed on the tax return (if filing a joint return, also print your spouse’s name), (2) your social security number (if filing a joint return, also write your spouse’s social security number), (3) your daytime phone number, and (4) the tax year and form number you filed (e.g., 2019 N-11). Line 50 Underpayment of Estimated Tax Penalty See the instructions for Penalties and Inter- est on page 33 and Form N-210, Underpay- ment of Estimated Tax by Individuals, Es- tates, 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 pen- alty amount on lines 42, 46, 47a, or 48. If you have an overpayment, your overpayment (and the amount applied to your 2020 estimated tax or the amount of your refund) will be reduced automatically by the amount of the penalty. If you have any taxes due, include the amount of the penalty on line 49. Fill in the oval at line 50 if Form N-210 is attached. Note: If you are a farmer or fisherman, you may receive a penalty notice for underpaying estimated tax even though you filed your re- turn on time, attached Form N-210, and met the gross income from farming or fishing re- quirement. 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 no- tice is in error. Include a computation showing that you met the gross income from farming or fishing requirement. Amended Returns If you are filing an amended return, fill in the amended 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 state- ments required to file a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See page 33 of the instructions for more in- formation. Line 51 Amount Paid (Overpaid) on Original Return Enter on line 51 the amount paid on your original 2019 Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2019 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes.

Page 31 Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to file a com- plete return. If you are claiming any tax cred- its, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Line 52 Balance Due (Refund) With Amended Return If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return. If there is an amount on line 51, complete one of the worksheets below. When complet- ing the worksheet, enter all amounts as posi- tive numbers. If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Add line 1 and line 2 .......... Enter the amount from line 3 of the work- sheet on line 52. This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Line 1 minus line 2 ............. Enter the amount from line 3 of the work- sheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the work- sheet, this is the amount you owe on your amended return. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the work- sheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Line 1 minus line 2 ............. Enter the amount from line 3 of the work- sheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the work- sheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the work- sheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Add line 1 and line 2 .......... Enter the amount from line 3 of the work- sheet on line 52. This is the amount you owe on your amended return. If you have an overpayment on your amend- ed return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line 43b) if line 43b on your original return was blank, and/or (3) Domestic and Sexual Vio- lence/Child Abuse and Neglect Funds (line 43c) if line 43c on your original return was blank. Subtract the amount contributed to the above funds from the amount of overpayment available and enter the difference on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available. If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social se- curity number, daytime phone number, and “2019 Amended Form N-11” on your check or money order. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to file a com- plete return. If you are claiming any tax cred- its, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. Line 53 Schedule C If you filled in Schedule C or Schedule C-EZ for federal Form 1040 (for taxpayers receiving income from operating a business or practicing a profession as a sole proprietorship), check “Yes.” If you checked “No,” go on to line 54. Hawaii Gross Receipts Enter your Hawaii gross receipts or sales, net of returns and allowances. This will be the Hawaii amount from Schedule C, line 3; or Schedule C-EZ, line 1. If you do not have any Hawaii gross receipts or sales, enter zero (0). If you filed more than one Schedule C, enter the total of your Hawaii gross receipts. Main Business Activity and Product Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For ex- ample, business activity: wholesale, business product: groceries; or business activity: retail, business product: hardware. Hawaii Tax Identifi cation Number If you are operating a business or practic- ing a profession as a sole proprietorship in Hawaii, enter your Hawaii Tax Identification Number for this activity. If you are not operat- ing a business or practicing a profession as a sole proprietorship in Hawaii, and do not have a Hawaii Tax Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that ac- counted for the most gross income included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identi- fication 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 Ha- waii gross rents, enter zero (0). If you filed more than one Schedule E, enter the total of your Hawaii gross rents. Hawaii Tax Identifi cation Number If you received rental income from prop- erty located in Hawaii, enter your Hawaii Tax Identification Number for this activity, even if you wrote the same number down on line 53. If you did not receive rental income from property located in Hawaii, and do not have a Hawaii Tax Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that accounted for the most gross rents included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross rents relating to that identification number(s). Line 55 Schedule F If you completed Schedule F for federal Form 1040 (for those receiving farming in- come), check “Yes.” If you checked “No,” go to Step 7 on page 32. Hawaii Gross Receipts Enter your Hawaii gross receipts or sales, net of returns and allowances. This will be the Hawaii amount from Schedule F, line 9. If

Page 32 you do not have any Hawaii gross receipts or sales, enter zero (0). Main Business Activity and Product Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For ex- ample, business activity: ranching, business product: cattle. Hawaii Tax Identifi cation Number If you are operating a farm in Hawaii, en- ter your Hawaii Tax Identification 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 Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that ac- counted for the most gross income included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identi- fication number(s). Now continue with Step 7 below. Step 7 Check your return to make sure it is correct. Step 8 Third Party Designee 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 identification number. You are authoriz- ing the Department to call your third party designee to answer any questions that may arise during the processing of your tax return. This designation does not allow your third party designee to call the Department for in- formation about the processing of your return or for other issues relating to your return. Note: This designation is not a full power of attorney and does not replace Form N-848. 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 dona- tions and expenditures are made public and comply with campaign finance laws to pre- vent corruption in politics. The Fund also supports the public financing of political cam- paigns which makes qualified 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 filing a joint return), you can choose to contribute to the Hawaii Election Campaign Fund. If you fill in the “Yes” oval, $3 will go to the Hawaii Election Campaign Fund. If you are filing a joint return, and your spouse wants $3 to go to the Fund, fill in the second “Yes” oval. Filling in “Yes” will not increase your tax or reduce your refund. Once made, the designation cannot be re- voked for this taxable year. See the Hawaii Campaign Spending Com- mission 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 disease or injury, etc.), you can appoint an agent to sign your return. A return signed by an agent must have a power of at- torney attached that authorizes the agent to sign for you. You can use Form N-848, Power of Attorney. Be sure to date your return. If you have someone else prepare your return, you are still responsible for the correctness of the return. Joint Return. Your spouse must also sign Form N-11 if it is a joint return. If your spouse cannot sign because of disease or injury and tells you to sign, you can sign your spouse’s name in the proper space on the return 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 filing, 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 re- turn 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 com- bat 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 filing a joint return as the surviv- ing spouse, see Death of Taxpayer on page 6. Child’s Return. If your child cannot sign the return, sign your child’s name in the space provided. Then, add “By (your signature), parent for minor child.” Occupation. Write your occupation in the space provided. If married and filing 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 fill in your own return, the Paid Pre- parer’s space should remain blank. If some- one prepares your return and does not charge you, that person should not sign your return. Generally, anyone who is paid to prepare your tax return must sign your return and fill in the other blanks in the Paid Preparer’s In- formation area of your return. The preparer may furnish his or her alternative identify- ing number for income tax return preparers (PTIN) instead of his or her social security number. If you have questions about whether a pre- parer is required to sign your return, please contact our Taxpayer Services staff. The preparer required to sign your return MUST complete the required preparer infor- mation and: • Sign it in the space provided for the pre- parer’s signature. • Give you a copy of your return in addition to the copy to be filed with the Department. Hawaii conforms to Internal Revenue Ser- vice 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, “Con- formity to Internal Revenue Service Notice 2004-54, Relating to Alternative Methods of Signatures for Paid Tax Return Preparers.” 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 re- cords until the statute of limitations runs out for that return. Attach a copy of your Form(s) HW-2 and N-2, or federal Form(s) W-2 and 1099-G (un- employment compensation), to the front of Form N-11 in the area designated. To the back of your return attach, in the following order: • Schedule CR. • Any other schedules, in alphabetical order. • Other Hawaii – series forms, in numerical order. • Any other federal forms, in numerical or- der, used as a substitute for state forms (see Related Federal/Hawaii Tax Forms on page 3). • Any other required statements. A return without the required forms and statements is incomplete. You must file a complete return on time to avoid paying pen- alties and interest for late filing. If you need more space on forms or sched- ules, attach separate sheets and use the same arrangement as the printed forms. But show your totals on the printed forms. Please use

Page 33 sheets that are the same size as the forms and schedules. Be sure to put your name and social security number on these separate sheets. If you owe tax, be sure to send your payment to the Department by attaching your check or money order to the front of Form N-11. Reminders Processing of Your Tax Return In general, refunds due to you are issued within eight weeks from the date your return is filed with the Department. However, it may take additional time if you filed your return close to the April 20 filing deadline, if errors were made in completing your return, or you moved and did not change your address with the Department by completing Form ITPS- COA, Change of Address Form. You may check your refund status through the Department’s website. You may also call our Taxpayer Services Branch to obtain au- tomated information about your individual income tax refunds 24 hours a day, 7 days a week. Automated refund information should be available four to six weeks after your re- turn is filed 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 fail- ure to file 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%. Extensions. If you are unable to file your Hawaii tax return by April 20, 2020, you are automatically granted a 6-month extension without the need to file anything with the De- partment unless an additional tax payment must be made. As long as the following condi- tions are met, you are deemed to have made an application for the 6-month extension to file an income tax return on the prescribed due date: 1. On or before April 20, 2020, 100% of the properly estimated tax liability is paid; 2. The tax return is filed on or before the expi- ration of the 6-month extension period; 3. The tax return is accompanied by full pay- ment of any tax not already paid; and 4. A court has not ordered you to file the tax return on or before the prescribed due date. Properly estimated tax liability means you made a bona fide and reasonable attempt to locate and gather all of the necessary informa- tion 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, 2020 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, file Form N-200V with your payment. Federal Form 4868, Application for Automatic Exten- sion of Time To File U.S. Individual Income Tax Return, may not be used in lieu of Form N-200V. 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 first calendar day after the date prescribed for payment, whether or not that first calen- dar day falls on a Saturday, Sunday, or legal holiday. Failure to pay tax after filing timely re- turns. The penalty for failure to pay the tax after filing a timely return is 20% of the tax unpaid within 60 days of the prescribed due date. Underpayment of estimated taxes. You may be subject to a penalty for not paying enough estimated tax if the total of your withholding and timely estimated tax payments were less than the smaller of: 1. 60% of your 2019 tax, or 2. 100% of your 2018 tax. Your 2018 tax return must cover a 12-month period. There are special rules for farmers and fish- ermen. For more information, see Form N-210, Un- derpayment of Estimated Tax by Individuals, Estates, and Trusts. Change of Address If your mailing address has changed, you must notify the Department of the change by completing Form ITPS-COA, Change of Ad- dress Form, or log in to your Hawaii Tax On- line account at hitax.hawaii.gov. Failure to do so may prevent your address from being updated, any refund due to you from being de- livered (the U.S. Postal Service is not permit- ted to forward your State refund check), and delay important notices or correspondence 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 return. Usually this is three years from the date the return was due or filed, whichever is later. Also keep copies of your filed tax returns and any fed- eral Forms W-2 or 1099 you received as part of your records. You should keep some records longer. For example, property records (in- cluding those on your home) should be kept as long as they are needed to figure the basis of the original or replacement property. Amended Return If you file your income tax return and later become aware of any changes you must make to income, deductions, or credits, you may file an amended return on Form N-11 to change the Form N-11 you already filed. Use the Form N-11 for the year you are amending. (You can- not file a 2018 amended return on a 2019 Form N-11.) Fill in the amended return oval at the top of Form N-11, and fill in the return with all of the correct information. Attach Schedule AMD, Explanation of Changes on Amended Return, to Form N-11. Also attach all forms and statements required to file 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 Re- pairs and Maintenance Fund, Hawaii Public Libraries Fund, and/or Domestic and Sexual Violence/Child Abuse and Neglect Funds on your original return, your contribution(s) can- not 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, Ha- waii Public Libraries Fund, and/or Domestic and Sexual Violence / Child Abuse and Neglect Funds on your original return, you may con- tribute to these funds on an amended return filed within twenty months and ten days after the due date for the original return for such taxable year. Once made, the contribution can- not be revoked. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See Change in Federal Taxable In- come, below. See the instructions for Form N-11, lines 51 and 52. For information on the statute of limitation periods within which you may file an amend- ed return to claim a refund or credit of over- paid taxes, see the instructions for Form N-11, line 47a (Refund) on page 29. You can get prior year forms from our web- site, by calling our Taxpayer Services Branch, and at any district tax office. 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 filed on an incor- rect form, file an original return on the correct form. For example, if you filed an original re- turn on Form N-11 and should have filed Form N-15, file 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 Tax- ation if the amount of IRC taxable income is changed, corrected, adjusted or recom- puted as stated in (3). 2) This report must be made: a) Within 90 days after a change, correction, adjustment or recomputation is finally determined. b) Within 90 days after an amended federal return is filed. 3) A report within the time set out in (2) is re- quired if: a) The amount of taxable income (includ- ing the federal earned income credit) as returned to the United States is changed, corrected, or adjusted by an officer of the United States or other competent author- ity.

Page 34 b) A change in taxable income results from a renegotiation of a contract with the Unit- ed States or a subcontract thereunder. c) A recomputation of the income tax im- posed by the United States under the Internal Revenue Code results from any cause. d) An amended income tax return is made to the United States. 4) The report referred to above shall be in the form of an amended Hawaii income tax re- turn. 5) The statutory period for the assessment of any deficiency 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 notified by the taxpayer or the Internal Revenue Ser- vice, whichever is earlier, of such a report in writing. Before the expiration of this one- year period, the Department and the tax- payer may agree in writing to the extension of this period. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Instructions for Schedule X — Tax Credits Note: Use Form N-311 to claim the refundable food/excise tax credit. Purpose Use Schedule X to claim the credit for low- income household renters and the credit for child and dependent care expenses. You may qualify to claim these credits, and receive a refund, even if you have no taxable income. If you claim any of the tax credits, both pages of Schedule X must be attached to your Form N-11. 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 files an in- dividual 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 qualified ex- emption, including the additional exemption for taxpayers age 65 or over, provided the fol- lowing four conditions are met: • The taxpayer is not eligible to be claimed as a dependent for federal or State income tax purposes by another taxpayer; • The taxpayer has adjusted gross income of less than $30,000; and • The taxpayer has paid more than $1,000 in rent during the taxable year. • The rented property is NOT exempt from real property tax. Rent paid for property which is partially or fully exempt from real property tax will not qualify for the credit. For example, county or State low-income housing projects, military housing, dormi- tories in schools, residential real property owned by a nonprofit organization, and homes in which the owner occupies a por- tion of the property, may have been grant- ed real property tax exemptions by the county. If such exemptions, whether par- tial or full exemptions, have been grant- ed, the rent paid for such properties will not qualify for the credit. To verify if real property tax exemptions have been grant- ed on the rented property, please inquire with either the landlord, rental agent, or the Real Property Tax Office in the county in which the property is located. Note: Minor children receiving more than half of their support from the State Depart- ment of Human Services, Social Security benefits, and the like, which you can claim as dependents, are considered qualified exemptions for purposes of claiming this credit. A “residence” is defined 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, stor- age of goods, yard services, furniture, fur- nishings, and the like; • Rental claimed as a deduction from gross income or adjusted gross income for in- come tax purposes; • Ground rental paid for use of land only; and • Rental allowances or rental subsidies re- ceived (i.e., housing allowance received from the armed forces or the Hawaii Hous- ing 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 filing separately. If you are mar- ried filing separately, you must add your spouse’s adjusted gross income to your own. If you are married filing 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 physi- cally present in Hawaii for more than nine months in 2019, stop here; you cannot take this credit. Line 3 Dependent of Another Taxpayer If you can be claimed as a dependent on another person’s return, whether or not that person claims you, stop here; you cannot take this credit. Line 4 Your Addresses List your most recent address. Fill in all of the required information. If you lived in more than one location during 2019, attach a sepa- rate sheet listing the same information for the other locations. Do not list any location that was partly or wholly exempt from real property tax, such as: • County or State low-income housing proj- ects; • Military housing; • Dormitories in schools; • Residential real property owned by a non- profit organization; or • Homes in which the owner occupies a por- tion of the property. Line 5 Rent You Paid Enter the total amount of rent you paid dur- ing 2019 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 ser- vices; • You claimed as a deduction anywhere on your tax return; or • You were reimbursed, through a rental al- lowance 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 qualified exemptions. Start with yourself. Enter your spouse’s name if you are married and filing a joint return or married and filing separately where your spouse is not filing a Hawaii re- turn, had no income, and was not the depen- dent of someone else. Then list your depen- dents and enter the dependent’s relationship to you. Include minor children receiving more

Page 35 than half of their support from public agen- cies which you can claim as dependents. If married filing separately, only one spouse may claim the dependents. Enter the number of qualified 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 calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2020. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 under 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. Who May Claim the Credit If you are a resident taxpayer who files an individual income tax return for a taxable year, you are not claimed or eligible to be claimed as a dependent on another taxpayer’s federal or Hawaii income tax return, and you maintain a household which includes one or more qualifying persons (as defined on this page), you may be allowed a credit against your income tax. The credit ranges from 15% to 25% of employment-related expenses (up to certain limitations) PAID during the taxable year in order to enable you to work either full or part time for an employer or as a self-em- ployed individual. Maintaining a Household You will be treated as maintaining a house- hold for any period only if you furnish over half the cost of maintaining the household for that period. If you are married during that time, you and your spouse must provide over half the maintenance cost for the period. The expenses of maintaining a household in- clude property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance, and food consumed on the prem- ises. 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 follow- ing persons: a. Any person under age 13 whom you claim as a dependent (but see Special Rule (3) on this page, Children of Divorced or Sepa- rated 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 depen- dent, or could claim as a dependent (as a qualifying relative) except that he or she had income of $4,200 or more. Employment-related Expenses Employment-related expenses are those paid for the following, but only if paid to en- able you to be gainfully employed: (1) Expenses for Household Services. Ex- penses will be considered for household ser- vices in your home if they are for the ordinary and usual services necessary for the operation of the home, and bear some relationship to the qualifying person. For example, payment for services of a domestic maid or cook ordinar- ily will be considered expenses for household services if performed at least partially for the benefit of the qualifying person. (2) Expenses for the Care of a Qualifying Person. Expenses 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 include 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 separated from the total cost. You may NOT include any amount paid for services outside your household at a camp where the qualifying person stays overnight. Do not include services outside your house- hold 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 de- pendent 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 qualified dependent care centers as employ- ment-related expenses. The dependent care center must comply with all applicable laws, rules, and regulations of Hawaii if the center is located within Hawaii. If the center is lo- cated outside Hawaii, the center must com- ply with all applicable laws, rules, and regu- lations of the state or country in which the center is located. Furthermore, these centers must provide care for more than six individu- als (other than individuals who reside at the center), and must receive a fee, payment, or grant providing services for any of the indi- viduals (regardless of whether such center is operated for profit). 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 first on Worksheet A-1, you cannot use any part of these expenses on Schedule X. Special Rules (1) Married Persons Filing Separately. Gen- erally, married persons must file a joint return to claim the credit. If your filing status is mar- ried filing separately and all of the following apply, you are considered unmarried for pur- poses of claiming the credit for child and de- pendent care expenses. • You lived apart from your spouse during the last 6 months of 2019. • Your home was the qualifying person’s main home for more than half of 2019. • You paid more than half of the cost of keep- ing up that home for 2019. (2) Marital Status. If you are legally separat- ed from your spouse under a decree of divorce or separate maintenance, you are not consid- ered married. (3) Children of Divorced or Separated Par- ents. If you were divorced, legally separated, or lived apart from your spouse during the last six months of 2019, you may be able to claim the credit even if your child is not your de- pendent. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: • The child was under age 13 or was not physically or mentally able to care for him- self 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 2019. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see federal Publication 501. The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. (4) Payments to a Related Individual. You can count work-related expenses you pay to relatives who are not your dependents, even if they live in your home. However, do not count any amounts you pay to: 1. A dependent for whom you (or your spouse if you are married) can claim an exemp- tion, or 2. Your child who is under age 19 at the end of the year, even if he or she is not your de- pendent. Married Persons Filing Separately Checkbox If your filing status is married filing sepa- rately and you meet the requirements to claim the credit for child and dependent care expenses, complete the statement under Part

Page 36 II on Schedule X by checking the checkbox, confirming 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 information you give is not correct, your credit and, if applicable, the exclusion of employer-provided dependent care benefits may be disallowed. You can use Form HW-16, Dependent Care Provider’s Identification and Certification, to get the correct information from the care provider. (This form is available at our web- site, by calling our Taxpayer Services Branch, and at any district tax office.) 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 certification of information. Attach a statement that you re- quested the information from the care provid- er, but the provider did not comply with your request. You must keep records to show that you exercised due diligence in attempting to provide the required information. For more details, including what is considered “due diligence,” see federal Publication 503. Columns (a) and (b). Enter the care provid- er’s name and address. If you were covered by your employer’s dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer’s name in column (a), write “See W-2” in column (b), and leave col- umns (c) through (e) blank. But if your em- ployer paid a third party (not hired by your employer) on your behalf to provide the care, you must give information on the third party in columns (a) through (e). Column (c). If the care provider is an indi- vidual, enter his or her social security number (SSN). If the individual is an alien and was is- sued an individual taxpayer identification number (ITIN) by the IRS, enter the ITIN. If the individual has applied for an ITIN but the IRS has not yet issued the ITIN, write “Applied For.” For other than an individual, enter provider’s federal employer identifica- tion number (FEIN). If the provider is a tax- exempt organization, write “Tax-Exempt” in column (c). Column (d). Enter the care provider’s Ha- waii Tax I.D. Number. If the provider is a tax- exempt charitable organization (IRC section 501(c)(3)), enter “Tax-Exempt.” Column (e). Enter the total amount you ac- tually paid during the taxable year to the care provider. Also include amounts your employ- er 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. Line 2 Dependent Care Benefi ts If you received dependent care benefits from an employer (you have a federal form W-2 that has an amount in Box 10), enter the amount shown in Box 10 of your W-2 form(s). If you were self-employed or a partner, in- clude amounts you received under a depen- dent care assistance program from your sole proprietorship or partnership. Line 4 Amount Forfeited or Carried Over to 2020 If you participated in an employee plan in which the amount you contributed to an em- ployer-paid dependent care benefit plan was deducted from your income, and you did not receive the full benefit from this plan, you may be entitled to deduct the amount forfeited on this line. See your employer for the forfeit- ed amount you are allowed to deduct. Also include on this line any amount you did not receive but are permitted by your employ- er 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 earnings from self-employment. For more information, see the instructions to lines 23 and 24. Line 9 Spouse’s Earned Income If your filing status is Married Filing Joint- ly, enter your spouse’s earned income on this line. If your filing status is Married Filing Sepa- rately, see Married Persons Filing Separately discussed earlier. If you are considered un- married under that rule, enter your earned in- come (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 2019, 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 de- pendent care benefits for federal income tax purposes is included in your federal AGI. If the taxable portion of employer-paid depen- dent care benefits is the same for federal and Hawaii income tax purposes, no additional ad- justment needs to be made. If the taxable por- tion of employer-paid dependent care benefits is different 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 (d) for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Be sure to put your name and social security number on the statement. Also, write “See attached” on the dotted line next to line 22. Column (a). Enter each qualifying person’s name. Column (b). Enter the qualifying person’s relationship to you. Column (c). Enter the qualifying person’s social security number. Column (d). Enter the qualified expenses you incurred and paid in 2019 for the person listed in column (a). Do not include in column (d) qualified expenses: • You incurred in 2019 but did not pay until 2020. You may be able to use these expens- es to increase your 2020 credit. • You incurred in 2018 but did not pay until 2019. Instead, see the instructions for line 28 on page 37. • You prepaid in 2019 for care to be provided in 2020. These expenses may only be used to figure your 2020 credit. Lines 23 and 24 Earned Income Limit The amount of your qualified expenses can- not be more than your earned income or, if married filing a joint return, the smaller of your earned income or your spouse’s earned income. In general, earned income is wages, salaries, tips, and other employee compensation. It also includes net earnings from self-employment. Unmarried taxpayers. If you are unmar- ried at the end of 2019 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 fil- ing a joint return, figure each spouse’s earned income separately and disregard community property laws. Enter your earned income on line 23 and your spouse’s earned income on line 24. If You or Your Spouse Was a Student or Disabled. Your spouse’s earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of five calendar months during 2019. The months need not be consecu- tive. A school does not include an on-the-job training course, correspondence school, or a school offering courses only through the In- ternet. Your spouse was disabled if he or she was not physically or mentally capable of self- care. Figure your spouse’s earned income on a monthly basis.

Page 37 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2018 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2018 Itemized Deduction Worksheet A-2, line 5 ........... 2. Enter from your 2018 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 11) .... 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 2018 Form N-11, line 22 ...................... 6. Enter the amount shown below for the fi ling status you claimed on your 2018 Form N-11 ................................................ Single or married fi ling separately— $2,200 Married fi ling jointly or qualifying widow(er)— 4,400 Head of household— 3,212 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 2019 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 Other adjustments (attach separate explanation to Form N-11) ................. k Add lines a to j. Enter here and on Form N-11, line 10 ............ Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815 ................................................ b Hawaii tax refund adjustment ........................................................ c Interest earned by an Individual Housing Account ..................... d Qualifying compensation to Hansen’s disease patient .............. e Expenses connected with federal credits .................................... f Child’s interest and dividend income on federal Form 8814 that is not reported on Form N-814 ......................... g Premiums on and benefi ts from prepaid legal services plans ............... h Student loan interest deduction .................................................... i Employer-provided adoption benefi ts .......................................... j Certain income from a qualifi ed high technology business ....... k Individual development accounts ................................................. l Moving expenses ........................................................................... m Qualifi ed bicycle commuting reimbursement .............................. n Other adjustments (attach separate explanation to Form N-11) .............. o Add lines a to n. Enter here and on Form N-11, line 18 ............ 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 2019). If your spouse also worked dur- ing that month, use the higher of $200 (or $400) or his or her actual earned income for that month. For any month that your spouse was not a student or disabled, use your spouse’s actual earned income if he or she worked during the month. Your earned income. These rules for a spouse who was a student or disabled also ap- ply 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 2019). If you also worked during that month, enter the higher of $200 (or $400) or your ac- tual earned income for that month. Both spouses were students or disabled. If, in the same month, both you and your spouse were either students or disabled, only one of you can be treated as having earned income in that month under these rules. Self-employment Income. You must reduce your earned income by any loss from self- employment. If you only have a loss from self- employment, or your loss is more than your other earned income, you cannot take the credit. Line 28 Amount of the Credit If you had qualified expenses for 2018 that you did not pay until 2019, you may be able to increase the amount of credit you can take in 2019. To do this, multiply the 2018 expenses you paid in 2019 by the applicable percent- age from the table on line 27 that applies to your 2018 adjusted gross income. Your 2018 expenses must be within the 2018 limits. At- tach a computation showing how you figured the increase. If you can take a credit for your 2018 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 38 Worksheets (continued) Itemized Deductions Worksheet WORKSHEET A-1– Medical and Dental Expenses 1. Enter amount of medical and dental expenses (see page 17 of Instructions). ................................................................ 2. Enter the amount from Form N-11, line 20 (Hawaii AGI). ......... 3. Multiply line 2 by 10% (.10). 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 Note: You can claim a deduction for state and local, and foreign, income, war profi ts, and excess profi ts taxes (or state and local general sales taxes if an election is made to deduct state and local general sales taxes instead of state and local income taxes) if 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 widow(er). 5. State and local (check only one box):

a o Income taxes, or

b o General sales taxes ............................................................ 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 19 of Instructions). ............................... 16. Other than by cash or check (if any gift of $250 or more, see page 19 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 20). ..................... 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 21) (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. ............................................................................................. 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 page 22 of the Instructions. Itemized Deductions Worksheet (continued) Total Itemized Deductions Worksheet 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 39 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-338, Tax Credit for Flood Victims............. h Enter any additional tax from Form N-344, Recapture of Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit ....................................... i Enter any additional tax from Form N-348, Recapture of Capital Infrastructure Tax Credit ................................................... j Enter any additional tax from Form N-405, Tax on Accumulation Distribution of Trusts .............................................. k Enter any additional tax from Form N-586, Recapture of Tax Credit for Low-Income Housing............................................. l Enter any additional tax from Form N-814, Parent’s Election to Report Child’s Interest and Dividends ...................... m Add lines a or b, and c through l. 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 l, fi ll in the oval before “. . . if tax . . . is included.” on Form N-11, line 27. Tax on Capital Gains Worksheet Note: If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifi cations) or under, do not use this worksheet. 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 6 if Sch. D is not required) ........ 3. Combine your Hawaii long-term adjustments, if any, and enter the total here (see page 23 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 6 if Sch. D is not required) .......................... 6. Combine your Hawaii short-term adjustments, if any, and enter the total here (see page 23 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 Married fi ling jointly or qualifying widow(er)— 48,000 Head of household— 36,000 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 above. 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 this page ......................................... 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 1. Any excess cannot be carried forward ....................

Page 40 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 2019. This amount should be shown in box 12 of your 2019 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 2019, 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). Do not enter more than 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 2019 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 37 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 37 ......................................................................................................................... *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 2019 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 widow(er) 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 widow(er); $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 2019 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 37 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 37. ....................................................... **Hawaii modifi ed adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction for student loan interest. Worksheets (continued)

Page 41 2019 TAX TABLES Tax Table Must Be Used By Persons With Taxable Income Of Less Than $100,000 For a copy of the Tax Table, go to tax.hawaii.gov/forms/

Page 42 2019 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 the amount on Form N-11, Line 26 is: Your tax is: Not over $2,400 .............................................. 1.40% of taxable income Over $2,400 but not over $4,800 .................... $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600 .................... $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400 .................. $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200 ................ $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000 ................ $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000 ................ $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000 ................ $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000 .............. $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000 ............ $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000 ............ $ 13,879 plus 10.00% over $175,000 Over $200,000 ................................................ $ 16,379 plus 11.00% over $200,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS If the amount on Form N-11, Line 26 is: Your tax is: Not over $4,800 .............................................. 1.40% of taxable income Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800 ................ $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400 ................ $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000 ................ $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000 ................ $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000 ................ $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000 .............. $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000 ............ $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000 ............ $ 27,757 plus 10.00% over $350,000 Over $400,000 ................................................ $ 32,757 plus 11.00% over $400,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If the amount on Form N-11, Line 26 is: Your tax is: Not over $3,600 .............................................. 1.40% of taxable income Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800 ................ $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000 ................ $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000 ................ $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000 ................ $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000 .............. $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500 ............ $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000 ............ $ 20,818 plus 10.00% over $262,500 Over $300,000 ................................................ $ 24,568 plus 11.00% over $300,000 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 43 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. Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii’s tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference. Taxpayer rights are at the heart of good tax administration — a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation. HAWAII TAXPAYER BILL OF RIGHTS I. Protection of Taxpayer Rights Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the De- partment of Taxation (Department). II. Tax Information Taxpayers have a right to tax information written in plain language. Taxpayers have a right to examine their own tax records, audit fi les, and collection fi les. Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees. Taxpayers have a right to obtain explanations regarding billings and assessments. III. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and 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. IV. Privacy and Confi dentiality Taxpayers have a right to be assured that their dealings with the Department will be kept confi dential. Taxpayers have a right to be assured that their tax re- turns and tax return information will not be disclosed, except as provided by law. V. Time Limitations Taxpayers are entitled to seek a refund if they have over- paid their taxes. A claim for refund must be fi led within the applicable statute of limitations. The Department may assess a taxpayer additional taxes if the assessment is made within the applicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudulent return or failure to fi le a return. Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department. If the Department is notifi ed by the Internal Revenue Service or a taxpayer of any changes, corrections, or adjustments to the taxpayer’s Federal tax return, the statute of limitations is automatically extended. VI. Audits and Assessments Taxpayers have a right to a Proposed Notice of Assess- ment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the tax- payer’s last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) informs taxpayers of their right to request clarifi cation or to object to the tax assessment within 30 days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assess- ment will become fi nal after the expiration of 30 days from the mailing of the Proposed Notice of Assessment. Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of 30 days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment. Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior manage- ment to discuss a Proposed or Final Notice of Assess- ment if they do not agree with the tax assessment. Taxpayers have a right to request that the Department consider a closing agreement to reduce a Proposed or Final Notice of Assessment. Closing agreements are fi - nal. VII. Tax Appeals/Payment Under Protest Taxpayers have a right to information regarding proce- dures for appealing a tax assessment or a denial of a claim for refund. Tax Appeals. Taxpayers have a right to appeal an as- sessment or a denial of a claim for refund to the board of review or to the tax appeal court. Taxpayers also have a right to appeal an assessment to our Administrative Ap- peals Offi ce. In order to appeal to the Administrative Ap- peals Offi ce, an appeal application must be fi led within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assessment. The assessment does not need to be paid in order to appeal to the Administra- tive Appeals Offi ce. 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 within 30 days to the Intermediate Appellate Court. The fi rst appeal to either the board of review or to the tax appeal court may be made without payment of the tax assessed. However, the assessed tax must be paid 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 income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm. Payment Under Protest. In lieu of fi ling an appeal or if an appeal is not fi led with the board of review, with the tax appeal court, or with the Administrative Appeals Offi ce within 30 days from the date the Final Notice of Assess- ment was mailed, the taxpayer may pay the disputed tax assessment under written protest and seek to recover the taxes by fi ling an action in tax appeal court within 30 days from the date of payment. VIII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment on any tax matter, including audits, collections, and appeals. IX. Taxpayer Advocate Taxpayers have a right to seek the assistance of our Tax- payer Advocate to resolve any tax-related problem after all other means for resolving the problem have been ex- hausted, or if they feel that their rights as a taxpayer have been abridged, except in the case of a criminal tax investigation. X. Installment Agreements, Waivers, and Compromises Installment Agreements. Taxpayers have a right to 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 in good standing. Interest will continue to accrue on the outstanding tax and penalty until paid in full. The Department may offset any outstanding tax liability with any credits due to the taxpayer from other taxes. Waiver of Penalties and Interest. Taxpayers have a right to request that the Department waive penalties and 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 Offers. Taxpayers have a right to request that the Department consider a compromise offer 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 offer in compromise without the Governor’s approval after the offer in com- promise has been posted on the Department’s website for fi ve calendar days. Any offer in compromise submitted to the Department must be accompanied by 20% of the amount of the offer in cases of a lump-sum offer 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 offer in compromise has been submitted will not be required to submit a payment with an offer in compromise sub- mission. In cases where an offer in compromise is re- jected, the payment amount will be applied to the tax li- ability of the taxpayer that was fi rst assessed. XI. Collections Taxpayers have a right to be informed in writing to the taxpayer’s last known address of possible collection 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 correct- ed 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 effects; books and tools of a trade, business, or profession; unemployment benefi ts; and undelivered mail. (This is a reproduction of the originally issued document) Revised October, 2019

Page 44 Index to Instructions A Address Change ........................................... 33 Address of Hawaii Department of Taxation ..... 6 Adjustments to Income ......................... 12 – 16 Amended Returns — Balance Due (or Refund) ....................... 31 Change in Federal Taxable Income ....... 33 Filing .......................................... 30 and 33 Annuities ........................................................ 14 Attachments to Return .................................. 32 B Balance Due (or Refund) .............................. 29 Birth or Death of Dependent ......................... 11 Blind, Deaf, or Totally Disabled Person ......... 22 Business Income — Rents on Schedule E ............................. 31 Schedule C ............................................ 31 Schedule F ............................................ 31 Business Use of Your Home ......................... 21 C Capital Gains and Losses ................. 23 and 39 Casualty and Theft Losses ........................... 20 Changes to Note ............................................. 2 Civil Unions ..................................................... 4 Contributions to Charity ................................ 19 Credit for Child and Dependent Care Expenses ............................. 23 and 35 – 37 Credits Against Tax ........................... 23 and 25 D Death of Taxpayer ........................................... 6 Dependents — Exemptions ............................ 9 Direct Deposit of Refund ............................... 30 Disability — Exemption ................................. 22 Divorced or Separated Parents ..................... 10 Domicile Defi ned ............................................. 5 E Earned Income Tax Credit ............................ 28 Educational Expenses .................................. 21 Employee Business Expenses...................... 21 Estimated Tax ...................................... 6 and 28 Exemptions.......................................... 9 and 22 Extension of Time to File ............................... 33 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 ...................................... 5 Filing Status..................................................... 7 H Hawaii Taxpayer Bill of Rights ....................... 43 Head of Household ......................................... 8 I Income Tax Withholding ................................ 28 Individual Housing Accounts — Distributions From.................................. 13 Payments to ........................................... 15 Tax Liability Upon the Sale or Transfer .. 13 Individual Retirement Accounts (IRAs) ......... 14 Interest Expense ........................................... 19 Interest Income ................................. 12 and 15 Interest — Late Payment of Tax .................... 33 Itemized Deductions — ......................... 17 – 22 You Choose to Itemize Deductions ........ 17 You MUST Itemize Deductions .............. 17 M Married Persons — Filing Joint Return ................................... 8 Filing Separate Returns ........................... 8 Special Rule for Aliens ............................ 8 Who Live Apart ........................................ 9 Medical and Dental Expenses ...................... 17 Miscellaneous Deductions ............................ 21 Multistate Tax Compact Act............................. 7 N Net Operating Loss ........................... 16 and 30 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) ....................... 30 Penalties and Interest — Failure to Pay Tax After Filing Timely Return ............................................... 33 Late Filing of Return .............................. 33 Underpayment of Estimated Tax ........................................ 30 and 33 Pensions and Annuities ................................. 14 Political Campaigns — Hawaii Election $3 Check-off ............................................ 32 Preparer — Did you have someone else prepare your return? ................................ 32 R Records — How Long to Keep ..................... 33 Refundable Food/Excise Tax Credit ................................................. 23 Related Federal/Hawaii Tax Forms ................. 3 Reminders ........................................... 2 and 33 Rent — Income ............................................. 31 Resident .......................................................... 5 Retirement Plan Payments ........................... 14 Rounding Off to Whole Dollars ..................... 11 S Same-Sex Marriage ........................................ 4 Social Security Number .................................. 7 Steps for Preparing Your Return ........................... 7 – 11 and 32 – 33 Student Dependent — Exemption ................ 11 T Tax — Computation .............................. 23 and 39 Other — Accumulation Distribution of Trusts .... 39 Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000 ................................... 23 Distributions from an Individual Housing Account ............... 13 and 39 Lump-Sum Distributions ..................... 14 Parent’s Election to Report Child’s Interest and Dividends .................. 39 Recapture of Capital Goods Excise Tax Credit ...................................... 39 Recapture of Capital Infrastructure Tax Credit ...................................... 39 Recapture of Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit ...................................... 39 Recapture of Low-Income Housing Tax Credit ...................................... 39 Recapture of Tax Credit for Flood Victims .......................................... 39 Sale of Your Home Purchase with Proceeds from an Individual Housing Account ........................... 13 Other Methods of Computing ................ 23 Tax Credits ........................................ 23 and 34 Tax Credits for Hawaii Residents — Credit for Child and Dependent Care Expenses ............. 23 and 35 – 37 Credit for Low-Income Household Renters ......................... 23 and 34 – 35 Tax Rate Schedules ...................................... 42 Tax Tables ...................................................... 41 Taxes You CAN Deduct ................................. 18 Third Party Designee .................................... 32 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 .............................................. 5 Withholding — Hawaii Tax ............................ 28 Worksheets ........................................... 37 – 40

2020 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 Hawaii in a consistent, uniform, and fair manner. To help us with this commitment, we welcome your feedback to assist our effort 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. You can 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, 2021. 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

Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321

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 helping us provide more effi cient service.

ISAAC W. CHOY

Director of Taxation DUE DATE: APRIL 20, 2021 Make your check payable to the “Hawaii State Tax Collector” For more information, see page 26 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 adopted the following provisions of the CARES Act: (1) Exclusion from gross income of loans forgiven under the Paycheck Protection Program, (2) Increases to non-taxable loans from retirement plans, (3) Increases to certain charitable contributions limits, and (4) Exclusion from gross income of the amounts received as “recovery rebates” under the CARES Act (the stimulus payments). (Act 13, SLH 2020) • Hawaii adopted the federal provision that allows a reduction in taxable income for taxpayers who do not itemize their deductions on their federal return. The adjustment reduces the federal AGI by up to $300 for qualifi ed cash gifts to public charities. (Act 13, SLH 2020) • All taxpayers are subject to the 7.5% threshold for the itemized deductions for medical expenses, effective for taxable years beginning after December 31, 2018 and before January 1, 2021. (Act 13, SLH 2020) • The Renewable Energy Technologies Income Tax Credit (RETITC) is amended by repealing the RETITC for commercial projects with a total output capacity of 5 megawatts or greater for taxable years beginning after December 31, 2019 and provides grandfathering exceptions for commercial solar projects with a: (1) Total output capacity of 5 megawatts or greater if the project received a Public Utilities Commission (PUC) approval prior to December 31, 2019; and (2) Pumped hydroelectric energy storage system provided that the applicable project approval fi lings have been made to the PUC by December 31, 2021. (Act 61, SLH 2020) • Form N-1, Declaration of Estimated Income Tax for Individuals, and Form N-101A, Individual Income Tax Extension Payment Voucher, are obsolete. Use Form N-200V, Individual Income Tax Payment Voucher, to make estimated tax and extension payments. • Taxpayers may exclude up to $6,943 of their military reserve or Hawaii National Guard duty pay from their income, effective for taxable years beginning after December 31, 2019. (Act 197, SLH 2004) • The Tax Credit for Research Activities is amended by extending the credit through 2024, allowing the credit to be claimed for all qualifi ed research expenses incurred in Hawaii without regard to the amount of expenses for previous years (base amount), and imposing an annual cap of $5,000,000, effective for taxable years beginning after December 31, 2019. (Act 261, SLH 2019) • The Historic Preservation Income Tax Credit is a new nonrefundable credit for taxable years 2020 to 2024 for substantial rehabilitation of a certifi ed historic structure. (Act 267, SLH 2019) • The Ship Repair Industry Tax Credit is a new nonrefundable credit for taxable years 2022 to 2026 for the construction of a new drydock at Pearl Harbor for use by the United States Navy. (Act 260, SLH 2019) Important Reminders File and Pay on Time • Please fi le your return and pay your taxes by April 20, 2021. • 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, 2021, you are granted an automatic 6-month extension of time to fi le your return through October 20, 2021. 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, 2021. (2) If you have a balance due, you must pay your taxes in full by April 20, 2021. File Form N-200V with your payment. You may not use federal Form

4868 instead 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 your spouse has applied for an ITIN but the IRS has not yet issued the ITIN, write “Applied For.” • If you are married and fi ling separate returns, the refund from your spouse’s return cannot be applied to your liability.

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 C-EZ .............Net Profi t 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 2020 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 electronic scanning that permits faster processing with fewer errors. To avoid delays: • Print amounts only on those lines that are applicable. • Use only a black or dark blue ink pen. Do not use red ink, pencils, felt tip pens, or erasable pens. • Because this form is read by a machine, print your numbers inside the boxes like this: 1234567890x • Do NOT print outside the boxes. • Fill in ovals completely. Do not  or  the ovals. • Do NOT enter cents. For numbers that are required to be rounded to the nearest dol- lar, do NOT print over the zeros printed on the form that are used to designate cents. • Do NOT use dollar signs, slashes, dashes, or parentheses in the boxes. • Do NOT photocopy this form. • Please use a color printer and print in color. Same-Sex Marriage Effective December 2, 2013, Hawaii recog- nizes marriages between individuals of the same sex. As it relates to taxation, all same- sex couples that are legally married in Hawaii or any other jurisdiction where such marriag- es are valid are married for all tax purposes, including Hawaii income tax purposes. Note: The federal government recognizes marriages between individuals of the same sex for federal income tax purposes. Civil Unions Effective January 1, 2012, civil unions are recognized in Hawaii. Civil unions entered into in a jurisdiction other than Hawaii are also rec- ognized, provided that the relationship meets Hawaii’s eligibility requirements, has been en- tered into in accordance with the laws of the other jurisdiction, and can be documented. The Internal Revenue Code (IRC) provi- sions referred to in Hawaii’s Income Tax Law that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply to partners in a civil union with the same force and effect as if they were “husband and wife,” “spouses,” or other terms that describe persons in a legal marital relationship. Accordingly, references to “mar- ried” and “spouse” are also references to “in a civil union” and “civil union partner,” respec- tively. For Hawaii income tax purposes, civil union couples have the same tax filing status options as married couples. Also, if an employee bene- fit is tax-exempt when extended to the opposite sex spouse of an employee, or to the children of the spouse, the benefit is tax-exempt when ex- tended to a civil union partner of an employee, or to the children of the civil union partner. Note: Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not consid- ered a marriage under state (or foreign) law are not considered married for federal income tax purposes. Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to file as unmar- ried individuals on their federal income tax returns. Also, the income reported for federal and for Hawaii income tax purposes may dif- fer, depending on the situation. For example, certain employee benefits that are tax-exempt when provided to married couples and the children of married couples may be taxable federally when they are provided for civil union partners and their children, unless the civil union partner or their children qualify as dependents under IRC section 152. Who Must File 1. Every individual doing business in Ha- waii during the taxable year must file a re- turn, whether or not the individual derives any taxable income from that business. “Doing business” includes all activities en- gaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, except personal services performed as an employee under the direction and con- trol of an employer. For example, every person receiving rents from property owned in Hawaii is “doing business” and must file a return whether or not the person’s expenses exceed the gross rental income. 2. Every individual receiving more than the following amounts of gross income subject to taxation under Hawaii Income Tax Law, including amounts received as salaries and wages for services rendered by an employee to an employer, must file a return: For Individuals Under Age 65 Filing Status Gross Income of Married fi ling separately $3,344 Single $3,344 Head of household $4,356 Qualifying widow(er) $5,544 Married fi ling jointly $6,688 For Individuals Age 65 or older Filing Status Gross Income of Married fi ling separately $4,488 Single $4,488 Head of household $5,500 Qualifying widow(er) $6,688 Married fi ling jointly, one is 65 or older $7,832 Married fi ling jointly, both are 65 or older $8,976 These threshold amounts will be higher for persons who are blind, deaf, or totally disabled, and who have completed and filed a certification with the Department of Taxa- tion (Department) of their disability on Form N-172 before filing their income tax return. For individuals who can be claimed as de- pendents on the tax return of another taxpay- er, the threshold amount is the amount of the dependents’ standard deduction. For nonresident aliens, the threshold amount is $1,144 for individuals under 65, and $2,288 for individuals 65 or older. For nonresident individuals, the threshold amounts stated above must be multiplied by the ratio of Hawaii adjusted gross income to total adjusted gross income from all sources to determine whether the individual must file 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 tax- able year must file their own returns to report their income unless their parent or parents report that income. However, the Department will, administra- tively, not require the filing of a State income tax return if the child’s total earned and/or unearned income for the taxable year is $500 or less and the application of the standard de- duction amount results in no taxable income for the child. Children who must file a return may need to file Form N-615, Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000. Par- ents may report income of their children by filing 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 Dis- tributions; Form N-312, Recapture of Capital Goods Excise Tax Credit; Form N-338, Re- capture of Tax Credit for Flood Victims; Form N-344, Recapture of Important Agricultural Land Qualified Agricultural Cost Tax Credit; Form N-348, Recapture of Capital Infrastruc- ture Tax Credit; Form N-405, Tax on Accumu- lation Distribution of Trusts; Form N-586, Re- capture of Tax Credit for Low-Income Hous-

Page 5 ing; or Form N-814, Parent’s Election to Re- port Child’s Interest and Dividends, then you must file a return regardless of income level. Who Should File Even if you do not have to file, you should file to get a refund if too much income tax was withheld from your pay. Also, if you are eli- gible for refundable credits, you need to file a return to claim the credits. Residency Status Resident A resident is taxed on income from all sources. A resident must file an Individual Income Tax Return—Resident (Form N-11), if re- quired to do so. A Hawaii resident is (1) Every individual domiciled in Hawaii, and (2) Every other in- dividual whether domiciled in Hawaii or not, who resides in Hawaii for other than a tempo- rary 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 tax- able year. This presumption may be overcome by evidence satisfactory to the Department that the individual maintained a permanent place of abode outside the State and was in the State for a temporary or transitory purpose. No person shall be deemed to have gained or lost a residence simply because of his or her presence or absence in compliance with military or naval orders of the United States, while engaged in aviation or navigation, or while a student at any institution of learning. See Tax Information Release No. 97-1, “Deter- mination of Residence Status.” Nonresident A Hawaii nonresident is an individual who is in Hawaii for a temporary or transient pur- pose, and whose permanent domicile is not Hawaii. A nonresident must file an Individual In- come Tax Return—Nonresident and Part-Year Resident (Form N-15), if required to do so. A nonresident will be taxed on income from Ha- waii sources only. A nonresident married to a Hawaii resi- dent may choose to file a joint return with the resident spouse on Form N-11; however, the nonresident will then be taxed on all income from all sources. For more information, see Married Filing Joint Return on page 8. 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 file 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 sourc- es only during the period of nonresidency. Domicile Defi ned The term “domicile” means the place where an individual has a true, fixed, permanent home and principal establishment, and to which place the individual has, whenever ab- sent, the intention of returning. It is the place in which an individual has voluntarily fixed the habitation of himself or herself and family, not for a mere special or temporary purpose, but with the present intention of making a permanent home. Three things are necessary to create a new domicile: first, abandonment of the old domicile; second, the intent to estab- lish a new domicile; and third, actual physical presence in the new domicile. Once a domicile is established, the intent to abandon it is not it- self sufficient 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 Ha- waii your permanent home, you are not con- sidered a Hawaii resident for income tax pur- poses, even though you have been in Hawaii for more than 200 days in 2020. File a resident return with your home state, and file a Hawaii nonresident and part-year resident return (Form N-15) to report your Hawaii income. Resident and Nonresident Examples Note: For more information, see Tax Infor- mation Release No. 90-3, “Income Taxation and Eligibility for Credits of an Individual Taxpayer Whose Status Changes from Resi- dent to Nonresident or from Nonresident to Resident,” Tax Information Release No. 90- 10, “Clarification of Taxation and the Eligi- bility for Personal Exemptions and Credits of Residents and Nonresidents in the Military and Spouses and Dependents of Persons in the Military,” Tax Information Release No. 97- 1, “Determination of Residence Status,” Tax Information Release No. 2010-01, “Military Spouses Residency Relief Act (“MSRRA”),” and Department of Taxation Announcement No. 2019-01, “Military Spouses Residency Re- lief Act; Amendments to the Servicemembers Civil Relief Act enacted December 31, 2018; Tax Information Release No. 2010-01.” Example 1—A Hawaii resident who enlists in the military normally will remain a Hawaii resident regardless of the length of absence from Hawaii while stationed outside of Ha- waii. 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” vi- sas 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 Ha- waii for more than 200 days during the taxable year may be considered Hawaii residents. Example 4—Spouses of those in the mili- tary service do not become Hawaii residents if their principal reason for moving to Hawaii was the transfer of the service member spouse to Hawaii, and if it is their intention to leave Hawaii when the service member spouse ei- ther is transferred to another military station or leaves the service. Example 5—A Hawaii resident who marries a nonresident will remain a Hawaii resident unless the three requirements for changing his or her domicile are also met. (Refer to “Domicile Defined” on this page.) This situ- ation applies in reverse to a nonresident who marries a resident. A person’s residence sta- tus will not change just because of marriage. Which Form to File You MUST use Form N-11 if: • You were a resident for the full year, or, if married filing jointly, either spouse was a resident for the full year (however, the nonresident spouse would be taxed on their worldwide income for the full year). You MUST use Form N-15 if: • You were a nonresident for the full year, or, if married filing jointly, both spouses were nonresidents for the full year. • You are taking up residence in Hawaii dur- ing the tax year. (Part-year resident). • You are giving up residence in Hawaii dur- ing 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 file as soon as you can after Jan- uary 1, but not later than April 20, 2021. If you file late, you may have to pay penalties and in- terest if you owe taxes on your return. Please see the instructions for Penalties and Interest on page 29. If you cannot meet the deadline, you are automatically granted a 6-month ex- tension without the need to file anything with the Department unless an additional tax pay- ment must be made. As long as the following conditions are met, you are deemed to have made an application for the 6-month exten- sion to file an income tax return on the pre- scribed due date: 1. On or before April 20, 2021, 100% of the properly estimated tax liability is paid; 2. The tax return is filed on or before the ex- piration of the 6-month extension period; 3. The tax return is accompanied by full pay- ment of any tax not already paid; and 4. A court has not ordered you to file the tax return on or before the prescribed due date. Properly estimated tax liability means you made a bona fide and reasonable attempt to locate and gather all of the necessary informa- tion to make a proper estimate of tax liability for the taxable year.

Page 6 You may use the below worksheet to deter- mine 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. If you must make an additional payment of tax on or before April 20, 2021 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, file Form N-200V with your payment. The exten- sion of time to file is not an extension of time for payment of tax. Form N-200V can be filed and payment made electronically through the State’s In- ternet portal. Go to tax.hawaii.gov/eservices/ for more information. Federal Form 4868, Ap- plication for Automatic Extension of Time To File U.S. Individual Income Tax Return, may not be used in lieu of Form N-200V. Note: Returns for fiscal year taxpayers must be filed on or before the 20th day of the fourth month following the close of the fiscal year. Note: Under Hawaii Income Tax Law, certain tax credits must be claimed within 12 months from the close of the tax year. The official U.S. Post Office cancellation mark will be considered primary evidence of the date of filing of tax documents and pay- ments. If you want to keep evidence that you mailed your return on time, ask your Post Office for a Certificate of Mailing. It is NOT necessary to get a certified or registered mail return receipt. Hawaii has adopted the IRC provision to al- low documents and payments delivered by a designated private delivery service to qualify for the “timely mailing treated as timely fil- ing/paying rule.” The Department will con- form to the Internal Revenue Service listing of designated private delivery service and type of delivery services qualifying under this provision. Timely filing of mail which does not bear the U.S. Post Office cancellation mark or the date recorded or marked by the desig- nated delivery service will be determined by reference to other competent evidence. The private delivery service can tell you how to get written proof of the mailing date. Where to File If you are enclosing a check or money order with your tax return, mail your return with payment to: 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 Telephone for the hearing impaired: 808-587-1418 Toll-Free: 1-800-887-8974 Other Information Death of Taxpayer Did the taxpayer die before filing a return for 2020? If so, the taxpayer’s spouse or per- sonal representative may have to file a return and sign it for the person who died (decedent) if the decedent was required to file a return. A personal representative can be an executor, administrator, or anyone who is in charge of the taxpayer’s property. If the decedent did not have to file a return but either had State income tax withheld, made estimated tax payments, or is eligible for various tax credits, a return must be filed to get a refund. If your spouse died in 2020 and you did not remarry in 2020, or if your spouse died in 2021 before filing a return for 2020, you may still file a joint return for the 2020 tax year. If a return is filed for a deceased taxpay- er, including a joint return with a surviving spouse, the Deceased oval must be filled in and the date of death must be written in the boxes provided. Generally, the personal representative or other responsible individual must sign the re- turn on behalf of the decedent. If a refund is due, Form N-110, Statement of Person Claim- ing Refund Due a Deceased Taxpayer, must be completed and attached to the return to ensure that the refund check will be issued in the name of the surviving spouse, personal representative, or other responsible individu- al instead of in the decedent’s name. A per- sonal representative or other individual may be required to attach other documents such as the death certificate. See Form N-110 for further information. Exception for joint returns filed by sur- viving spouse. If a joint return is being filed by the decedent and the decedent’s spouse, the spouse should write, “Filing as surviving spouse,” on the signature line which the de- cedent would have signed, and then the sur- viving spouse should sign his or her name on the other signature line. If a refund is being claimed on the return, Form N-110 is not re- quired. The refund check will be issued to the surviving spouse. Filing a Final Return If you are giving up your Hawaii residency at the end of the year, write the words “FINAL RETURN” on the top middle of the return. Estimated Tax Payments Purpose. You must pay income taxes as you earn income during the year, either through withholding or by making estimated tax pay- ments. 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-em- ployment income, interest, dividends, rents, and capital gains. Who Must Make Estimated Tax Payments? In most cases, you must pay estimated tax for the current year if both of the following apply: (1) You expect to owe at least $500 in tax for the current year, after subtracting your with- holding and credits. (2) You expect your with- holding 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. Note: If you did not file a tax return for the pre- ceding year 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 estimat- ed 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, (2) You had no tax li- ability 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 file an income tax return. Note: If you were a nonresident or a part-year resident in the preceding year, you do not meet the exception under number 2. Due Dates for Estimated Tax Payments. You can pay all of your estimated tax by April 20, 2021, or in four equal amounts by April 20, 2021, June 21, 2021 September 20, 2021, and January 20, 2022. Each payment must be submitted with Form N-200V, Individual Income Tax Payment Voucher. Form N-200V can be filed and payment made electronically through the State’s Internet portal. For more information, go to tax.hawaii.gov/eservices/. Penalties. You may be charged a penalty (interest on the underpayment of estimated tax) if you do not pay enough tax through withholding and estimated tax payments, or if your estimated tax payments are late. See Penalties and Interest on page 29.

Page 7 For more information, see Tax Facts 2019- 03, “Estimated Income Tax for Individuals.” Multistate Tax Compact Act Any taxpayer, other than a corporation act- ing as a business entity in more than one state, who is required by Hawaii Income Tax Law to file a return and whose only activities in the State consist of sales and who does not own or rent real estate or tangible personal prop- erty 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. Tax- payers who elect the foregoing shall file 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 in- come tax purposes and a resident for Hawaii income tax purposes. In these situations, the special rules applicable to individuals who are considered nonresident aliens for federal income tax purposes will apply when the in- dividual files 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 first 3 steps that follow BEFORE you begin to fill in your return. Steps 4 and 5, filling in the return through line 6e, begin on this page and end on page 11. Step 6, filling in the rest of the return, is on page 11. The Line-By-Line Instructions for Form N-11 begin on page 12 and end on page 28. Finally, steps 7 through 12 begin on page 28. These are the steps you should take after your Form N-11, and other schedules and forms you need, are filled in. If you follow these steps and read the Line- By-Line Instructions, we feel you can fill in your return quickly and accurately. If you have any questions, call our Taxpayer Ser- vices staff. Step 1 Get all of your income records together. These include any Forms HW-2 and federal Forms W-2 or 1099 that you received. If you don’t receive a Form HW-2 or federal Form W-2 by January 31, or if the one you get isn’t correct, please contact your employer as soon as possible. Only your employer can give you a Form HW-2 or federal Form W-2, or correct it. If you cannot get a Form HW-2 or federal Form W-2 by February 15, please contact our Taxpayer Services staff. If you have someone prepare your return for you, make sure that person has all your income and expense records so he or she can fill in your return correctly. Remember, even if someone else prepares your return incor- rectly, YOU are still responsible. Step 2 If you plan to claim tax credits or itemize deductions, get the information and expense records you need. These instructions tell you what credits and deductions you can claim. Some of the records you may need are: • Medical and dental payment records. • Real estate and income tax receipts. • Interest payment records for a home mort- gage. • 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 office or request that they be mailed to you. Please al- low 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 filing an amended return, fill in the amended return oval at the top of Form N-11. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See page 29 of the instructions for more in- formation. 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 filing your return on a fiscal year basis, you must fill in the dates that your fiscal year begins and ends. If you are filing a tax return for the first time, fill 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 filing 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 mar- riage, divorce, etc., make sure you immediate- ly notify the Social Security Administration so that the name on your tax return is the same as the name on the social security records. If these names do not match, your refund may be delayed. If you file joint returns, write the names in the same order every year. Write any descriptions (e.g., Jr., III, etc.) in the space provided for the suffix. You must also write the first four letters of your last name in the boxes provided. If you are married, you must also write the first four letters of your spouse’s last name in the boxes provided whether joint or separate returns are filed. Address Write your current mailing address in the space provided. If you receive your mail “in care of” someone else (i.e., your mail is sent to an address belonging to someone other than yourself), fill in that person’s name in the space provided. If your address is outside the United States or its possessions or territories, enter the city in the space provided for “City, town or post office,” 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 abbre- viate the country name. If your mailing address has changed, you must notify the Department of the change by completing Form ITPS-COA, Change of Address Form, or log in to your Hawaii Tax Online account at hitax.hawaii.gov. Failure to do so may prevent your address from being updated, any refund due to you from being de- livered (the U.S. Postal Service is not permit- ted to forward your State refund check), and delay important notices or correspondence to you regarding your return. Social Security Number Write your social security number in the space provided. If you are married, you must also write your spouse’s social security num- ber in the space provided whether joint or separate returns are filed. Your social securi- ty 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 filing a joint return, at the top of Form N-11, pages 2, 3, and 4. If you are an alien and was issued an indi- vidual taxpayer identification number (ITIN) by the IRS, enter your ITIN in the space pro- vided for the social security number. If you have applied for an ITIN but the IRS has not yet issued the ITIN, write “ITIN Applied For” in the space below the “THIS SPACE RE- SERVED” box. Filing Status Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only one oval.

Page 8 Note: Civil union couples have the same tax filing status options as married couples. Note: More than one filing status may apply to you. Choose the one that will give you the low- est tax. Your Hawaii filing status may or may not be the same as your federal filing status. Single Note: Civil union couples may not choose “single” as their filing status. You can fill in oval 1 if any of the following was true on December 31, 2020. • You were never married. • You were legally separated according to your state’s law under a decree of divorce or separate maintenance. But if, at the end of 2020, your divorce was not final (an in- terlocutory decree), you are considered married and cannot fill in oval 1. • You were widowed before January 1, 2020, and did not remarry before the end of 2020. If you have a child, you may be able to use the qualifying widow(er) filing status. See Qualifying Widow(er) on page 9. If you are unmarried and provide a home for certain other persons, you may be able to file as Head of Household. See Head of Household on this page. Married Filing Joint Return You can fill in oval 2 if any of the following apply. • You were married at the end of 2020, even if you did not live with your spouse at the end of 2020. • Your spouse died in 2020 and you did not remarry in 2020. • You were married at the end of 2020, and your spouse died in 2021 before filing a 2020 return. If you are married and file a joint return, both you and your spouse must report all of your income, exemptions, deductions, and credits on your joint return. You can file a joint return even if only one of you had income or if you did not live together all year. How- ever, both of you must sign the return. If you file 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. Note: If you and your spouse file a joint return for the year and later decide to file separately, both you and your spouse MUST file amended returns on or before the due date of the origi- nal return (April 20). You may not change your filing status from married filing jointly to married filing separately after that date. If your spouse died in 2020 or in 2021 before filing a return for 2020, see Death of Taxpayer on page 6. Special Rule for Nonresidents or Part-Year Residents Who File a Joint Return With a Ha- waii 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 resi- dent who is married to a full-year Hawaii resi- dent, you may choose to file a joint return with your resident spouse. By filing a joint return, however, you and your spouse will be taxed on your combined worldwide income for the entire year. Special Rule for Nonresidents or Part-Year Residents Who File a Joint Return With a Part- Year Resident on Form N-15. If at the end of the taxable year you were a nonresident (but you were a U.S. resident) or a part-year resi- dent who is married to a part-year resident, you may choose to file a joint return with your part-year resident spouse. By filing a joint return, you and your spouse will be taxed on your combined worldwide income for the pe- riod in which the part-year resident is a Ha- waii resident. Special Rule for Nonresident Aliens and Du- al-Status Aliens. Generally, a married couple cannot file 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 2020, you can elect to be treated as a resident alien and file a joint federal return. See federal Publi- cation 519 for details. If you and your spouse have made that election on your federal re- turn, you also may choose to file a joint Ha- waii return. By filing a joint return, you and your spouse will be taxed on your combined worldwide income. Note: For purposes of filing a joint return, common law marriages are not recognized under Hawaii law unless they began in a state which permits common law marriages. Married Filing Separate Return If you are married and file a separate re- turn, you generally report only your own in- come, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduc- tion or the earned income tax credit. You also cannot take the standard deduction if your spouse itemizes deductions. If you file a separate return, write your spouse’s full name in the space after oval 3. Also write the first four letters of your spouse’s last name and your spouse’s social security number in the boxes provided. If your spouse does not file a Hawaii tax re- turn, you may be able to claim the exemption for your spouse. See the instructions for line 6b. If you were married in 2020, had a child liv- ing with you, and lived apart from your spouse during the last six months of 2020, you may be able to file as Head of Household. See Married persons who live apart on page 9. Special Rule for Nonresident Aliens and Du- al-Status Aliens. Married nonresident aliens must file 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 2020, you can elect to be treated as a resident alien and file a joint fed- eral 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 file a joint Hawaii return. By filing a joint return, you and your spouse will be taxed on your combined worldwide income. Head of Household Note: Since this filing status is for unmarried individuals who provide a home for certain other persons, a person in a civil union may not choose “head of household” as their fil- ing status. However, a person in a civil union may file as “head of household” if the person is considered unmarried because they lived apart from their civil union partner for the last six months of 2020 and they meet the other rules under Married persons who live apart on page 9. This filing status is for unmarried individu- als who provide a home for certain other per- sons. You are considered unmarried for this purpose if any of the following applies. • You were legally separated according to your state’s law under a decree of divorce or separate maintenance at the end of 2020. But if, at the end of 2020, your divorce was not final (an interlocutory decree), you are considered married. • You are married but lived apart from your spouse for the last six months of 2020 and you meet the other rules under Married persons who live apart on page 9. • 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 un- married (or considered unmarried) and either Test 1 or Test 2 applies. Test 1. You paid over half the cost of keep- ing up a home that was the main home for all of 2020 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 11). Your parent did not have to live with you. Test 2. You paid over half the cost of keep- ing up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you on page 9). 1. Any person whom you can claim as a de- pendent. 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 10, b. Any person who is your dependent only because he or she lived with you for all of 2020, or c. Any person you claimed as a dependent under a multiple support agreement. See page 11. 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 2020 return.

Page 9 4. Your qualifying child who, even though you are the custodial parent, is not your dependent because of the rule for Chil- dren of divorced or separated parents on page 10. If the child is not claimed as your depen- dent, enter the child’s name on line 4. Qualifying child. To find out if someone is your qualifying child, see Step 1 of the line 6c instructions on this page. Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on this page. Exception to time lived with you. Tempo- rary absences by you or the other person for special circumstances, such as school, vaca- tion, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 11, if applicable. If the person for whom you kept up a home was born or died in 2020, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see federal Publication 501. Keeping up a home. To find out what is in- cluded in the cost of keeping up a home, see federal Publication 501. Special Rule for Nonresident Aliens and Du- al-Status Aliens.—If you were a nonresident alien or dual-status alien during the tax year, you cannot file as Head of Household. Married persons who live apart. Even if you were not divorced or legally separated at the end of 2020, you are considered unmarried if all of the following apply. • You lived apart from your spouse for the last six months of 2020. Temporary ab- sences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home. • You file a separate return from your spouse. • You paid over half the cost of keeping up your home for 2020. • Your home was the main home of your child, stepchild, or foster child for more than half of 2020 (if half or less, see Excep- tion to time lived with you on this page). • 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 10. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Special Rule for Nonresident Aliens and Dual-Status Aliens.—If you were a nonresident alien or dual-status alien during the tax year, the special rules for Married persons who live apart will not apply to you unless you meet all of the tests previously stated, and you are a res- ident of Canada or Mexico. If you are consid- ered unmarried under these rules, you may file as a single individual. You cannot file as Head of Household. Qualifying Widow(er) You can fill in oval 5 and use joint return tax rates for 2020 if all of the following apply. • Your spouse died in 2018 or 2019 and you did not remarry before the end of 2020. • 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 2020:

– The child had gross income of $4,300 or more,

– The child filed 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 2020. 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 filed a joint return with your spouse the year he or she died, even if you did not actually do so. If your spouse died in 2020, you cannot file as qualifying widow(er). Instead, see the in- structions for Married Filing Joint Return on page 8. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on this page. Exception to time lived with you. Tempo- rary absences by you or the child for special circumstances, such as school, vacation, busi- ness, medical care, military service, or deten- tion in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 11, if applicable. A child is considered to have lived with you for all of 2020 if the child was born or died in 2020 and your home was the child’s home for the entire time he or she was alive. Keeping up a home. To find out what is in- cluded in the cost of keeping up a home, see federal Publication 501. Note: See Death of Taxpayer on page 6 for more information. Special Rule for Nonresident Aliens and Du- al-Status Aliens.—The special rules for Quali- fying Widow(er) will not apply unless the sur- viving 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 nonresi- dent 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 re- turn. If you can be claimed as a dependent on another person’s tax return, do not fill in the oval on line 6a. Instead, fill in the oval above line 21. Fill in the oval for “Age 65 or over” if you are age 65 or over as of January 1, 2021. Line 6b Spouse Fill in the oval on line 6b if either of the fol- lowing applies. 1. Your filing status is married filing jointly and your spouse cannot be claimed as a de- pendent on another person’s return. 2. You were married at the end of 2020, your filing status is married filing separately, and both of the following apply. a. Your spouse had no income and is not fil- ing a return. b. Your spouse cannot be claimed as a de- pendent on another person’s return. If your spouse meets these qualifications, fill in the oval under line 6b. If you became divorced or legally separated during 2020, you cannot take an exemption for your former spouse. Fill in the oval for “Age 65 or over” if your spouse was age 65 or over as of January 1, 2021 and your filing status is married filing jointly. Death of your spouse. If your spouse died in 2020 and you did not remarry by the end of 2020, fill in the ovals on line 6b for the exemp- tions you could have taken for your spouse on the date of death. See the instructions for Death of Taxpayer on page 6. Enter the number of ovals filled on lines 6a and 6b. Lines 6c and 6d Children and Other Dependents Enter on lines 6c and 6d the full names, so- cial security numbers, and relationship for your dependent children and other depen- dents. Each dependent must have a social security number. If you have more than four dependents, attach a statement with the re- quired information. Enter the number of your dependent children in the box for line 6c. En- ter the number of other dependents in the box for line 6d. Follow the steps below to find out if a person qualifies 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 Step 1

Page 10 of them (for example, your grandchild, niece, or nephew), and • Was under age 19 at the end of 2020 and younger than you (or your spouse, if filing jointly), or under age 24 at the end of 2020, a student, and younger than you (or your spouse, if filing jointly), or any age and permanently and totally disabled, and • Who did not provide over half of his or her own support for 2020, and • Who is not filing a joint return for 2020 or is filing a joint return for 2020 only to claim a refund of withheld income tax or estimated tax paid, and • Who lived with you for more than half of 2020. If the child did not live with you for the required time, see Exception to time lived with you on page 11. 1. Do you have a child who meets the condi- tions 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. resident alien, or a resident of Canada or Mexico? If the child was adopted, see Ex- ception to citizen test on page 11. Yes. Go to Question 2. No. Stop. You cannot claim this child as a dependent. 2. Was the child married? Yes. See Married person on page 11. No. Go to Question 3. 3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2020 tax return? Yes. Stop. You cannot claim any depen- dents. 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 descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, or a son or daughter of any of them (for ex- ample, your niece or nephew), or Father, mother, or an ancestor or sibling of either of them (for example, your grand- mother, grandfather, aunt, or uncle), or Stepbrother, stepsister, stepfather, step- mother, son-in-law, daughter-in-law, fa- ther-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Excep- tion to time lived with you on page 11, and • Who was not a qualifying child of any tax- payer for 2020. For this purpose, a person is not a taxpayer if he or she is not required to file a Hawaii income tax return and ei- ther does not file such a return or files only to get a refund of withheld income tax or estimated tax paid, and • Who had gross income of less than $4,300 in 2020. If the person was permanently and totally disabled, see Exception to gross in- come test on page 11, and • For whom you provided over half of his or her support in 2020. But see Children of divorced or separated parents on this page, and Multiple support agreements and Kid- napped child on page 11. 1. Does any person meet the conditions to be your qualifying relative? Yes. Go to Question 2. No. Stop. Go to Form N-11, line 7. 2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resi- dent of Canada or Mexico? If your qualify- ing relative was adopted, see Exception to the citizen test on page 11. Yes. Go to Question 3. No. Stop. You cannot claim this person as a dependent. 3. Was your qualifying relative married? Yes. See Married person on page 11. No. Go to Question 4. 4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2020 tax return? Yes. Stop. You cannot claim any depen- dents. Go to Form N-11, line 7. No. You can claim this person as a depen- dent. Defi nitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncusto- dial parent if all of the following conditions apply. 1. The parents are divorced, legally separat- ed, separated under a written separation agreement, or lived apart at all times dur- ing the last six months of 2020 (whether or not they are or were married). 2. The child received over half of his or her support for 2020 from the parents (and the rules on Multiple support agreements, on page 11, 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 2020. 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 2020, and the noncusto- dial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agree- ment went into effect after 1984 and be- fore 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of federal Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 de- cree or agreement. b. A pre-1985 decree of divorce or separate maintenance or written separation agree- ment between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncusto- dial parent provides at least $600 for sup- port of the child during 2020. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption. However, this does not allow the noncustodial parent to claim head of household filing sta- tus, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income tax credit. See federal Publication 501 for details. Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2020. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial par- ent is the parent with the higher federal ad- justed 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 agree- ment. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The other parent will not claim the child as a dependent. 3. The years for which the claim is released. The noncustodial parent must include all of the following pages from the decree or agree- ment. • Cover page (include the other parent’s so- cial security number on that page). • The pages that include all the information identified in (1) through (3) above. • Signature page with the other parent’s sig- nature and date of agreement. You must include the required information even if you filed it with your return in an ear- lier year. Post-2008 decree or agreement. If the di- vorce decree or separation agreement went into effect after 2008, the noncustodial par- ent 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 custo- dial parent’s claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent’s claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. Step 2 Step 3

Page 11 Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see federal Form 8332. Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen. Exception to gross income test. If your rela- tive (including a person who lived with you all year as a member of your household) is per- manently and totally disabled (defined 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. Tempo- rary absences by you or the other person for special circumstances, such as school, vaca- tion, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Chil- dren of divorced or separated parents on page 10, or Kidnapped child on this page. If the person meets all other requirements to be your qualifying child but was born or died in 2020, the person is considered to have lived with you for more than half of 2020 if your home was this person’s home for more than half the time he or she was alive in 2020. Any other person is considered to have lived with you for all of 2020 if the person was born or died in 2020 and your home was this per- son’s home for the entire time he or she was alive in 2020. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, and the earned income tax credit. See federal Pub- lication 501. Married person. If the person is married and files a joint return, you cannot claim that person as your dependent. However, if the person is married but does not file a joint re- turn or files a joint return only to claim a re- fund 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 10 (for a qualifying child) or Step 3, Question 4, on page 10 (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 hav- ing provided over half of the support. For de- tails, see federal Publication 501. Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2020, the person cannot engage in any substantial gainful activity because of a physi- cal or mental condition and a doctor has de- termined that this condition has lasted or can be expected to last continuously for at least a year, or can be expected to lead to death. Public assistance payments. If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see federal Publication 501. Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualify- ing child for the (1) dependency exemption, (2) head of household filing status, (3) credit for child and dependent care expenses, (4) exclusion for dependent care benefits, and (5) earned income tax credit, unless the special rule for Children of divorced or separated par- ents on page 10 applies. No other person can take any of the five tax benefits 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 par- ent, the child is treated as the qualifying child of the parent. • If the parents file 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 file a joint return to- gether 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 2020. 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 2020. • If no parent can claim the child as a quali- fying child, the child is treated as the qualifying child of the person who had the highest federal AGI for 2020. • If a parent can claim the child as a qualify- ing 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 2020, but only if that per- son’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 condi- tions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed above for which you otherwise qualify. Your mother cannot claim any of the five tax benefits listed above based on your daughter. However, if your mother’s federal AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother. If you will be claiming the child as a qualify- ing child, go to Step 2 on page 10. Otherwise, stop; you cannot claim any benefits based on this child. Student. A student is a child who during any part of five calendar months of 2020 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a tech- nical, trade, or mechanical school. It does not include an on-the-job training course, corre- spondence school, or school offering courses only through the Internet. Birth or Death of Dependent. You can take an exemption for a dependent who was born or who died during the taxable year if he or she met the tests for a dependent while alive. This means that a baby who lived only a few minutes can be claimed as a dependent. Line 6e Add the numbers you entered in the boxes for 6a, 6b, 6c, and 6d. Enter the total in the box on line 6e. Step 6 Fill in your return Line-By-Line instructions for filling in Form N-11 begin on page 12 and end on page 28. Please read and follow the instructions care- fully. Rounding Off to Whole Dollars The Department requires individual tax- payers 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 figure 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 first method is to include the cents when adding and round off only the total. The other method is to round off each entry. For exam- ple: You received two W-2 forms, one showing Hawaii withholding of $50.55 and one show- ing Hawaii withholding of $185.73. For round- ing method 1, show your total Hawaii with- holding as $236, ($50.55 + $185.73 = $236.28 rounded to $236). For rounding method 2, show your total Hawaii withholding as $237, ($50.55 rounded to $51.00 + $185.73 rounded to $186.00 = $51 + $186 = $237).

Page 12 Line-By-Line Instructions - Form N-11 Special Note to Part-Year Residents Form N-11 is to be filed by full-year residents only. If you were a Hawaii resident for only part of 2020, you must file Form N-15 instead. Caution: The dates to be entered at the top of Form N-11 are not for part-year residents to enter the period of their Hawaii residency. Income An individual who was a Hawaii resident for the entire year is subject to income tax on his or her entire income, computed without re- gard to source in the State. Line 7 Federal Adjusted Gross Income (Federal AGI) Report the federal AGI from the appropri- ate line of federal Form 1040 or Form 1040- SR. If you are not required to file 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 filing a joint return for federal income tax purposes and a married filing separate return for state income tax purposes, use federal Form 1040 as a worksheet to de- termine the amount to report as your federal AGI. Your federal AGI must be calculated as if you are filing a federal married filing sepa- rate return. Note: Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to file as unmarried individuals on their federal income tax returns. There- fore, they should use federal Form 1040 as a worksheet to determine the amount to report as their federal AGI. Their federal AGI must be calculated as if they are filing a federal married filing joint return or a federal mar- ried filing separate return. If the federal AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes. Hawaii Additions to Federal AGI Line 8 Difference Between State and Federal Wages If the amount in Form W-2, Box 16 (State wages) is larger than Form W-2, Box 1 (Fed- eral wages), subtract the federal wages from the state wages and enter the difference here. If you receive more than one Form W-2, add the differences from all of the forms. For ex- ample, federal employees getting Cost of Liv- ing Allowance (COLA) or Living Quarter Al- lowance (LQA) may see a difference that must be reported here. If you received COLA or LQA and do not see a difference between state and federal wages, enter the amount of COLA or LQA reported on your Form W-2. State or County employees who are in the contributory or hybrid plan of the Employees Retirement System also will see a difference 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 another State (including inter- est distributions from a mutual fund investing in these bonds), enter the interest on line 9. Do not include interest from bonds issued by the Governments of Puerto Rico, U.S. Virgin Islands, Guam, and American Samoa, or any of their political subdivisions. Also, do not in- clude distributions of short-term or long-term gains because these amounts are included in federal AGI. Note: Interest from bonds issued by Hawaii, including Hawaii municipal bonds, is exempt from Hawaii and federal income tax. 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 Individual Housing Accounts. • Peace Corps compensation. • Differences in depreciation and gain. • Compensation from temporary employ- ment outside the United States. • Differences in the deduction for student loan interest. • Differences in the taxable portion of em- ployer-provided adoption benefits. • Qualified tuition program distributions for elementary and secondary school ex- penses. • Distributions from certain foreign corpo- rations. • Other adjustments. These items are explained in more detail as follows. Taxable Refund of State Income Taxes Note: A refundable state tax credit (except for the refundable food/excise tax credit, credit for low-income household renters, credit for child and dependent care expenses, and credit for child passenger restraint system(s)) is sub- ject to income tax to the extent the refundable credit exceeds the taxpayer’s tax liability and results in a cash payment from the state. Be- cause such a payment is not actually a refund of prior taxes paid, it is not treated as a tax re- fund potentially excludable under IRC section 111 (recovery of tax benefit items). Therefore, the State Tax Refund Worksheet on page 33 should not be used to determine the taxable portion of these refundable state tax credits. For more information, see Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5.” The taxable portion of your Hawaii tax re- fund may be different from the amount re- ported on your federal return. Use the State Tax Refund Worksheet on page 33 to figure the taxable portion of your refund and to deter- mine if an adjustment needs to be made here. Note: None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, (b) elected to deduct state and local general sales taxes instead of state and local income taxes, or (c) did not deduct state and local income taxes because your federal adjusted gross income was above cer- tain threshold amounts. If you received a refund or credit in 2020 for state income taxes you paid before 2020, 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 2020 that you were entitled to receive in 2020 but chose to apply to your 2020 estimated state income tax is considered to have been received in 2020. If you received a refund of 2019 taxes and you deducted state income taxes on line 21b of your 2019 Form N-11, figure the taxable por- tion of your refund using the State Tax Refund Worksheet on page 33. When completing the State Tax Refund Worksheet on page 33, 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. Note: If you received income tax refunds from other states, include these amounts on line 1 of the State Tax Refund Worksheet on page 33. If your refund included taxes from any pre- vious 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 in- come. If your 2019 Hawaii AGI was over $166,800 ($83,400 for married taxpayers filing sepa- rately), you may be able to report a smaller amount of your tax refund as income because your itemized deductions were reduced in 2019. To compute the proper amount, see the 2017 federal Publication 525, “Taxable and Nontaxable Income,” under Itemized deduc- tions limited. In the computation, however, the Hawaii standard deduction amounts must

Page 13 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 re- mains at $166,800 ($83,400 for married tax- payers filing separately). If you use this cal- culation, enter the result on line 8 of the State Tax Refund Worksheet on page 33. If your 2019 state and local income tax re- fund is more than your 2019 state and local income tax deduction minus the amount you could have deducted as your 2019 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 Individual Housing Account (IHA), or you are notified by an IHA trustee that you have received a taxable distribution, report the tax- able amount on line a of the Hawaii Additions Worksheet on page 33. • If you purchased residential property be- fore January 1, 1990, with a distribution from an IHA, you must include in gross income in the year the property is sold, conveyed, or transferred an amount equal to the amount of the distribution, unless an election was made to include one-tenth of the distribution in gross income each year for ten years. In addition, a penalty is added to your gross income. Attach Form N-103, Sale of Your Home, to figure the ad- ditional gross income. • If you purchased residential property af- ter December 31, 1989, you must include in gross income one-tenth of the distribu- tion each year for ten years. If you sell the property purchased with an IHA distribu- tion before the end of the ten-year period, the remaining amount of the distribution not previously reported must be included in gross income in the year of sale. In addi- tion, a penalty is added to your tax liability. Attach Form N-103, Sale of Your Home, to figure the additional tax liability. • If you purchased residential property af- ter December 31, 1996, with a distribution from an IHA established prior to January 1, 1990, and you have made the election to do so, you must include in gross income in the year the property is sold, conveyed, or transferred an amount equal to the amount of the distribution. In addition, a penalty is added to your gross income. Attach Form N-103, Sale of Your Home, to figure the ad- ditional gross income. • If you use an IHA distribution for any pur- pose other than to purchase a first princi- pal residence in Hawaii, or if you borrow against the IHA for such a purpose, the distribution (or the loan amount) is tax- able, and a 10% penalty tax is imposed. The additional tax is the same amount shown in Box 4 of Form N-2, Distribution from an Individual Housing Account, and must be included on line 27. • If you establish an IHA and later marry a person owning residential property, the IHA will terminate and distribute all of the assets to you. In this case, you must include the total distribution in your gross income. No penalty tax is imposed, but the 10% is still withheld. Be sure to claim the withheld amount on line 37. • If an individual establishes an IHA and then dies or becomes totally disabled, spe- cial rules apply. For more information, see sections 18-235-5.5(r) and (s), Hawaii Ad- ministrative 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 Ad- ditions Worksheet on page 33. Depreciation and Gain Adjustments Note: Hawaii did not adopt the federal pro- visions for bonus depreciation, increased IRC section 179 deduction (Hawaii limit is $25,000), and inclusion of off-the-shelf com- puter software as property qualifying for the IRC section 179 deduction. If the bonus depre- ciation, increased IRC section 179 deduction, or IRC section 179 deduction for off-the-shelf computer software is claimed for federal tax purposes, you must: (a) complete a federal Form 4562 for Hawaii tax purposes, (b) at- tach the completed federal Form 4562 to the Hawaii tax return, (c) make the necessary adjustments to the Hawaii tax return for the depreciation difference between federal and Hawaii on line d of the Hawaii Additions Worksheet on page 33, and (d) attach to the Hawaii tax return any worksheet showing the computation of the adjustments. You must also keep records of the differences in the as- set’s depreciable basis for federal and Hawaii tax purposes. If you claimed the capital goods excise tax credit, hotel construction and remodeling tax credit, technology infrastructure renovation tax credit, or drought mitigating water stor- age facility income tax credit, and did not in- clude 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 deduc- tion for any such asset, multiply the depre- ciation 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 33. • If you sold or otherwise disposed of any such asset, your gain or loss will be dif- ferent from that reported on your federal return. The difference will be the amount of the applicable income tax credit that has not already been recovered through depre- ciation deductions. Enter this amount on line e of the Hawaii Additions Worksheet on page 33. In addition, you may need to file Form N-312, Recapture of Capital Goods Excise Tax Credit; see Form N-312 for more information. Temporary Employment Outside the U.S. If, while you were a Hawaii resident, you worked outside the United States and you filed federal Form 2555 or 2555-EZ 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 Ha- waii Additions Worksheet on page 33, enter: • The amount on Form 2555-EZ, line 18; or • The sum of Form 2555, line 43, and Form 2555, line 48. Student Loan Interest Deduction The student loan interest deduction may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation instead of your federal modified adjusted gross income, and Hawaii’s modified adjusted gross income ranges for phasing out the deduction will not be adjusted for infla- tion. Use the Student Loan Interest Deduction Worksheet on page 36 to determine if an ad- justment needs to be made here. Employer-Provided Adoption Benefi ts The taxable portion of your employer-pro- vided adoption benefits may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation in- stead of your federal modified adjusted gross income, and Hawaii’s exclusion amount and modified adjusted gross income limit will not be adjusted for inflation. Use the Adoption Benefits Worksheet on page 36 to determine 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 distributions from qualified tuition pro- grams are not taxable if used to pay for quali- fied higher education expenses. However, Ha- waii did not adopt the federal provision that elementary and secondary school expenses of up to $10,000 per year are qualified expenses for qualified 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 33. Owners of Certain Foreign Corporations Certain foreign corporations are classified as Controlled Foreign Corporations (CFCs), Passive Foreign Investment Companies (PF- ICs), or Foreign Personal Holding Companies (FPHCs). Federal law requires that share- holders of these foreign companies recognize certain income earned by these companies before the companies distribute dividends. Hawaii has no comparable provisions. If you own one or more of these corporations, you had to file federal Form 5471, or you sold stock in any of these kinds of companies, you may need to make an adjustment here.

Page 14 Other Adjustments Other adjustments to federal AGI include the following: • Hawaii has not adopted the federal provi- sions relating to:

– the deduction for capital costs incurred in complying with environmental protec- tion agency sulfur regulations under IRC section 179B, and

– the exclusion from income of benefits un- der 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 instruc- tions. 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 ad- ditional adjustment is needed to arrive at Ha- waii adjusted gross income, enter the amount of the adjustment on line j of the Hawaii Addi- tions Worksheet on page 33, write “X” on the dotted line next to line 10, and attach an expla- nation 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 distribu- tions from an employer-funded pension plan. If you received qualifying distributions from an employer-funded profit sharing, defined contribution, or defined benefit plan, or from a government retirement system (e.g., federal civil service, military pension, state or coun- ty retirement system), enter the qualifying amount here. Nontaxable Distributions The following lines describe what qualifying distributions are. These qualifying distribu- tions 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 “qualified plan” as defined in IRC section 401. Employer-Funded Pension Plans The following three types of distributions are not taxed by Hawaii and should be includ- ed on line 13: (1) Pension or annuity distributions from a public (i.e., government) retirement system (e.g., federal civil service annuity, military pension, state or county retirement system), unless voluntary contributions were made by an employee under an elective right. For more information, see section 18-235-7-02, HAR. (2) Distributions from a private employer pension plan received upon retirement (in- cluding early retirement and disability retire- ment) if the employee did not contribute to the pension plan. (3) Distributions from a pension plan at age 70-1/2 that are made to comply with the federal mandatory payout rule do qualify as a retirement payment whether or not the em- ployee is still working full time. Distributions from a private employer pen- sion plan received upon retirement are par- tially taxed by Hawaii if the employee con- tributed to the pension plan. Rollover IRAs A rollover IRA is treated as a continuation of the original plan that provided the money that is rolled over. If distributions from the original plan would be characterized as a qualified distribution, distributions out of the rollover IRA need not be reported as well. Example - An individual received a lump sum distribution from an employer-funded profit-sharing plan upon retirement. The individual did not contribute to the profit- sharing plan. The entire lump sum distribu- tion was rolled over to an IRA. In 2020, 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 re- ceived upon retirement qualifies as a pension, the amount rolled over from the regular IRA to the Roth IRA also qualifies as a pension. Therefore, the amount rolled over to the Roth IRA is exempt from Hawaii’s income tax. Taxable Pensions and Annuities Note: Act 13, Session Laws of Hawaii 2020, adopts the federal provision that provides for special distribution options and rollover rules for retirement plans and IRAs and expands permissible loans from certain retirement plans. Early Distributions 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 compensa- tion plan may be partly or fully taxable. A de- ferred 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 Simplified Em- ployee 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 Retire- ment Accounts (IRAs) that are not funded through a Simplified Employee Pension (SEP) plan, are considered to be your own invest- ments. Distributions from these plans may be fully or partly taxable, depending on whether your IRAs include deductible or nondeduct- ible contributions. See federal Publications 590-A and 590-B, and federal Form 8606, for more details. Rollover IRAs A rollover IRA is treated as a continuation of the original plan that provided the money that is rolled over. If distributions from the original plan would be characterized as tax- able, distributions out of the rollover IRA would be taxable as well. Example - An individual received a lump sum distribution from an employer-funded profit-sharing plan upon separation from ser- vice before retirement. The individual did not contribute to the profit-sharing plan. The entire lump sum distribution was rolled over to an IRA. In 2020, the individual rolled over $50,000 from the IRA to a Roth IRA. The en- tire amount rolled over to the Roth IRA repre- sents the lump sum distribution received by the individual upon separation from service and earnings thereon. Since the lump sum distribution that the individual received upon separation from service does not qualify as a pension (the distribution is not paid upon retirement, disability, or death), the amount rolled over from the regular IRA to the Roth IRA also does not qualify as a pension. There- fore, the amount rolled over to the Roth IRA is taxable for Hawaii’s income tax. Hybrid Plans If you received a distribution from a plan that is partly pension and partly deferred compensation, such as a 401(k) plan with a profit sharing component or an employer matching program, a SEP plan with employer contributions as well as a salary reduction op- tion, or a similar hybrid plan, attach Schedule J to figure the taxable amount. Lump-Sum Distributions If you received a lump-sum distribution from a pension plan and you are electing to use the special ten-year averaging method, attach Schedule J and Form N-152, Tax on Lump-Sum Distributions, to figure the tax- able amount. Note: If your lump-sum distribution included capital gain amounts, you may be able to re- duce your tax by including the capital gain amounts on Form N-152 and electing the capi- tal gains treatment. See Form N-152 Instruc- tions for more information.

Page 15 To compute the taxable portion of your an- nuity or pension, use Schedule J. Caution: Certain transactions, such as loans against your interest in a qualified plan, may be treated as taxable distributions. For more information on the taxation of pen- sions, see sections 18-235-7-02 to 18-235-7- 03, HAR, Tax Information Release No. 90-4, “Taxability of Benefit Payments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C),” and Tax Information Release No. 96-5, “Taxation of Pensions Un- der the Hawaii Net Income Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Secu- rity and Railroad Retirement Act Benefits; Limitation on Deductions for Contributions to a Nonqualified Plan.” Line 14 Social Security Benefi ts Hawaii does not tax Social Security or first tier Railroad Retirement Act benefits. 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 first $6,943 received by each member of the reserve components of the army, navy, air force, marine corps, coast guard of the United States of America, and the Hawaii national guard, as compensation for performance of duty as such. If you qualify, enter the smaller of: • $6,943, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve compo- nent. If you are married filing a joint return, and you and your spouse qualify, add the exclu- sions 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 es- tablished for saving for a down payment on your first principal residence. A deduction not to exceed $10,000 shall be allowed for a married couple filing a joint return. No de- duction shall be allowed on any amounts dis- tributed 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 reas- sessed. The account is to encourage first-time home buyers to save money for a down pay- ment on a home. The “first principal residence” means a res- idential property purchased with the payment or distribution from the individual housing ac- count which shall be owned and occupied as the only home by an individual who did not have any previous interest in, individually, or if the individual is married, whose spouse did not own any interest in a residential property inside or outside of Hawaii within the last 5 years prior to opening the IHA. The amounts paid in cash allowable as a deduction for all taxable years are limited to $25,000, in the aggregate, excluding interest earned or accrued. This limitation also applies to married individuals having separate ac- counts; 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 qualified expenditures you made dur- ing the taxable year to maintain the tree on your private property. The tree must be desig- nated as an exceptional tree by the local coun- ty arborist advisory committee under chapter 58, Hawaii Revised Statutes (HRS). Qualified expenditures are those expenses you incurred to maintain the exceptional tree (excluding interest) that are deemed “reasonably neces- sary” by a certified arborist. No deduction is allowed in more than one taxable year out of every three consecutive taxable years. An affidavit signed by a certified arborist stating that the amount of expenditures are deemed reasonably necessary must be at- tached to your tax return. The affidavit also must include the following information: (1) type of tree, (2) location of tree, and (3) de- scription and amount of expenditures made in 2020 to maintain the tree. The affidavit 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. Savings Bonds. • Differences in the taxable portion of the Hawaii tax refund. • Interest earned on an Individual Housing Account. • Compensation earned by patients with Hansen’s disease. • Expenses not allowed on your federal re- turn because they were connected with federal credits. • Unearned income of children that you in- cluded in your federal return, if the chil- dren are filing Hawaii returns. • Benefits from or premiums paid to legal services plans. • Differences in the deduction for student loan interest. • Differences in the taxable portion of em- ployer-provided adoption benefits. • Certain income from a qualified high tech- nology business. • Contributions to and interest earned by an individual development account. • Moving expenses. • Qualified bicycle commuting reimburse- ment. • Undistributed income earned by certain foreign corporations. • Other adjustments. These items are explained in more detail as follows. Interest on Federal Obligations, Including U.S. Savings Bonds and Hawaii Municipal Bonds If you reported for federal purposes any in- terest received on federal obligations, includ- ing Treasury bills and notes and U.S. Savings Bonds, enter the amount of that interest on line a of the Hawaii Subtractions Worksheet on page 33. 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 filed federal Form 8815: If you re- deemed 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 12. In some cases, the worksheet may call for an ad- justment 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 33. Patients With Hansen’s Disease Hawaii does not tax compensation by Ha- waii or the U.S. to a patient affected with Han- sen’s disease (also known as leprosy). Enter the amount of the qualifying compensation on line d of the Hawaii Subtractions Worksheet on page 33.

Page 16 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 qualified clinical test- ing expenses; and some of your business ex- penses were disallowed because you took the credits (IRC section 280C), enter the amount of the disallowed expenses on line e of the Hawaii Subtractions Worksheet on page 33. Hawaii does not have those credits, and does allow the expense deductions. Children Having Unearned Income If you filed federal Form 8814, Parents’ Election To Report Child’s Interest and Divi- dends, and you are not filing Form N-814 be- cause your child will file a Hawaii tax return, enter the total amount from lines 9, 10, and 12 of federal Form(s) 8814 on line f of the Hawaii Subtractions Worksheet on page 33. Attach a copy of federal Form(s) 8814. Legal Services Plans If you received benefits from a qualified group legal services plan or if your employer contributed to a group legal services plan, and you reported these benefits or contributions as taxable income on your federal return, check with your plan to see that it qualifies under Hawaii standards. If it does, Hawaii will not tax these amounts. Enter the amount of federally taxable benefits or contributions on line g of the Hawaii Subtractions Work- sheet on page 33. Student Loan Interest Deduction The student loan interest deduction may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation instead of your federal modified adjusted gross income, and Hawaii’s modified adjusted gross income ranges for phasing out the deduction will not be adjusted for infla- tion. Use the Student Loan Interest Deduction Worksheet on page 36 to determine if an ad- justment needs to be made here. Employer-Provided Adoption Benefi ts The taxable portion of your employer-pro- vided adoption benefits may be different from the amount claimed on your federal return since your Hawaii modified adjusted gross income must be used in the computation in- stead of your federal modified adjusted gross income, and Hawaii’s exclusion amount and modified adjusted gross income limit will not be adjusted for inflation. Use the Adoption Benefits Worksheet on page 36 to determine 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 qualified high technology business as royalties and other income derived from patents, copyrights, and trade secrets (1) owned by the individual or qualified high technology business, and (2) developed and arising out of a qualified high technol- ogy business are excluded from gross in- come, adjusted gross income, and taxable income. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Work- sheet on page 33. • Stock options income from qualified high technology business. All income earned and proceeds derived from stock options or stock, including stock issued through the exercise of stock options or warrants, from a qualified high technology business or from a holding company of a qualified high technology business by an employee, officer, or director of the qualified high technology business, or investor who qualified for the high technology business investment tax credit is excluded from in- come taxes. If you reported these amounts for federal purposes, include that amount on line j of the Hawaii Subtractions Work- sheet on page 33. Individual Development Accounts If you have an individual development ac- count, enter the amount of contributions you made to the account, and the amount of inter- est earned by the account (as it appears on federal Form 1099-INT) on line k of the Ha- waii Subtractions Worksheet on page 33. Moving Expenses Hawaii did not adopt the federal provi- sions that suspended (1) the deduction for moving expenses, and (2) the exclusion from gross income for qualified moving expense reimbursements for tax years 2018 through 2025. If you have moving expenses that were not deducted on your federal return, enter the amount of the deduction on line l of the Hawaii Subtractions Worksheet on page 33. If you have qualified moving expense reim- bursements that were not excluded on your federal return, enter the amount of the exclu- sion on line l of the Hawaii Subtractions Work- sheet on page 33. For more details, see Form N-139. Complete Form N-139 and attach it to your return. Note: 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 employ- ment outside the State of Hawaii shall not be allowed. Qualifi ed Bicycle Commuting Reimbursement Hawaii did not adopt the federal provision that suspended the exclusion from gross in- come and wages for qualified bicycle com- muting reimbursements for tax years 2018 through 2025. If you have qualified bicycle commuting reimbursements that were not excluded on your federal return, enter the amount of the exclusion on line m of the Ha- waii Subtractions Worksheet on page 33. Owners of Certain Foreign Corporations If you own an interest in a CFC, PFIC, or FPHC, you had to file federal Form 5471, or you sold stock in any of these kinds of compa- nies, see page 13 for further information. 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 un- der section 304A-3304(d), HRS, is not sub- ject to Hawaii income tax. • The amount of payment stipend waived by Department of Education coaches and dispensed to the school for the benefit of the coach’s team under section 302A-633.6, HRS, is not subject to Hawaii income tax. • The capital loss carryover for qualified high technology businesses is 15 years. There may be other adjustments to federal AGI that are not discussed in these instruc- tions. 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 ar- rive at Hawaii adjusted gross income, enter the amount of the adjustment on line n of the Hawaii Subtractions Worksheet on page 33, 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. En- ter the result on this line. Line 20 Hawaii Adjusted Gross Income Subtract line 19 from line 12. Enter the re- sult on this line. If line 19 is larger than line 12, you may have a net operating loss. If the Hawaii AGI is a negative number, shade the minus (-) in the box to the left of the amount boxes. Note: 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 indefinitely for NOLs arising in tax years ending after Decem- ber 31, 2017. Also, the NOL deduction is limited to 80% of taxable income for NOLs arising in tax years beginning after December 31, 2017. Note: If you carry back the farming NOL and are due a refund from the carryback, you may use Form N-109, Application for Tentative Re- fund from Carryback of Net Operating Loss, to get a quick refund.

Page 17 You may elect to carry the farming NOL for- ward instead of first carrying it back to prior years. If you make this election, then you can use your farming NOL only in the carryfor- ward period. To make this election, attach a statement to your original return filed by the due date (in- cluding 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 filed your original return on time but did not file the statement with it, you can make this election on an amended return filed with- in 6 months of the original due date of the re- turn, 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 state- ment noted above that you are waiving the carryback period. Once you elect to waive the carryback period, it cannot be changed later. If you do not file this statement on time, the carryback period cannot be waived and you must first carry the farming NOL back before carrying it forward. Deductions and Taxable Income Computation Note: If you can be claimed as a dependent on another person’s return, fill in the oval above line 21. Complete the “Standard Deduction for Dependents” worksheet on page 22 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 income. Note: Act 13, Session Laws of Hawaii 2020, adopts the federal provision that allows a re- duction in taxable income for taxpayers who do not itemize their deductions on their federal return. The adjustment reduces the federal AGI by up to $300 for qualified cash gifts to public charities. If you choose to itemize your deduc- tions, you must first subtract the amount that was used to reduce your federal AGI from your total gifts to charity and use the difference in calculating itemized deductions. Taxpayers who do not itemize their deduc- tions may reduce their adjusted gross income by the amount of the standard deduction appro- priate to their filing 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, filing a separate return, and your spouse itemizes. • You are making a return under IRC sec- tion 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 filing a joint return, or a qual- ifying widow(er), and your itemized de- ductions are more than $4,400. • Married and filing a separate return, or Single, and your itemized deductions are more than $2,200. • Head of Household, and your itemized de- ductions are more than $3,212. • 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 filing status. You Do Not Itemize If your itemized deductions are less than the amount shown above for your filing status (or you choose not to itemize), go to line 23 and enter your standard deduction amount there (unless you MUST itemize as described ear- lier). If you itemize, you can deduct part of your medical and dental expenses, and amounts you paid for certain taxes, interest, contribu- tions, casualty and theft losses, and other mis- cellaneous 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. Line 21a Medical and Dental Expenses Note: All taxpayers are subject to the 7.5% threshold for the itemized deduction for medi- cal expenses, effective for taxable years begin- ning after December 31, 2018 and before Janu- ary 1, 2021. Complete Worksheet A-1 on page 34 to fig- ure your deduction for medical and dental expenses. Before you can figure your total deduction for medical and dental expenses, you must first figure your adjusted gross income. You can deduct only the part of your medi- cal and dental expenses that exceeds 10% 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 de- pendent because of the rules explained on page 10 for Children of divorced or sepa- rated parents. • Any person you could have claimed as a dependent on your return except that per- son received $4,300 or more of gross in- come or filed a joint return. • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a depen- dent on someone else’s 2020 return. Example—You provided over half of your mother’s support but cannot claim her as a de- pendent because she received $4,300 of wages during 2020. 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 2020, but do not include amounts re- paid to you, or paid to anyone else, by hospi- tal, 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 deduct what you paid for: • Insurance premiums for medical and den- tal care, including premiums for qualified long-term care contracts, subject to dollar limitations based on a person’s age. See the federal instructions to Form 1040 for the dollar limits. • Prescription medicines or insulin. • Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psy- choanalysts (medical care only), and psy- chologists. • Medical examinations, X-ray and labora- tory services, insulin treatment, and whirl- pool baths the doctor ordered. • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. • Nursing help. If you paid someone to do both nursing and housework, you can de- duct only the cost of nursing help. • Hospital care (including meals and lodg- ing), clinic costs, and lab fees. • Qualified long-term care services. • The supplemental part of Medicare insur- ance (Medicare B). • The premiums you pay for Medicare Part D insurance. • A program to stop smoking and for pre- scription medicines to alleviate nicotine withdrawal. • A weight-loss program as treatment for a specific disease (including obesity) diag- nosed 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.

Page 18 • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. • Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility re- lated 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 eli- gible 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 re- ceived the care; or you can claim 17 cents per mile. Add parking and tolls to the amount you claim under either method. • Cost of breast pumps and supplies that as- sist lactation. • Cosmetic surgery that was necessary to improve a deformity related to a congeni- tal abnormality, an injury from an accident or trauma, or a disfiguring disease. Examples of Medical and Dental Payments You CANNOT Deduct You cannot deduct the following: • The cost of diet food. • Cosmetic surgery unless it was necessary to improve a deformity related to a con- genital abnormality, an injury from an ac- cident or trauma, or a disfiguring disease. Note: If expenses for cosmetic surgery are NOT deductible as medical expenses, then amounts paid for insurance coverage for such expenses are NOT deductible. Fur- thermore, if an employer health plan re- imburses you for such expenses, the reim- bursement 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). Note: If you were 65 or over but not entitled to social security benefits, you may deduct premiums you voluntarily paid for Medi- care A coverage. • Nursing care for a healthy baby. (You may qualify for the credit for child and depen- dent 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.-ap- proved drugs manufactured without FDA approval. • Nonprescription medicines, other than in- sulin (including 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 Note: Act 27, Session Laws of Hawaii 2018 (1) does not adopt the federal provision that lim- its the deduction for state and local taxes to $10,000 ($5,000 for a married taxpayer filing a separate return) for tax years 2018 through 2025, but (2) does adopt the federal provision that foreign real property taxes cannot be de- ducted for tax years 2018 through 2025. Note: If you claim a credit for income taxes paid to other states and countries, you can- not also claim those amounts as an itemized deduction for state and foreign income taxes paid to another state or foreign country. Note: Taxpayers can claim a deduction for state and local, and foreign, income, war prof- its, and excess profits taxes (or state and local general sales taxes if an election is made to deduct state and local general sales taxes in- stead of state and local income taxes) if their federal adjusted gross income is less than $100,000 and they are single or married filing separately; or less than $150,000 and they are a head of household; or less than $200,000 and they are married filing jointly or a qualifying widow(er). Complete Worksheet A-2 on page 34 to fig- ure 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 fed- eral Form W-2) and withheld from your unemployment compensation (as shown on your federal Form 1099-G); • State and local income taxes paid in 2020 for a prior year, such as taxes paid with your 2019 state or local income tax return; • State and local estimated tax payments made during 2020, including any part of a prior year refund that you chose to have credited to your 2020 state or local income taxes; and • The NET amount of taxes withheld from the sale of Hawaii real property interests. If you are a federal employee receiving a Cost Of Living Allowance (COLA), not all of your Hawaii income taxes are deductible for federal purposes. See IRS Revenue Ruling 74- 140, 1974-1 C.B. 50, for more information. En- ter on line 5a of Worksheet A-2 on page 34 the entire amount of state and local income taxes you paid in 2020, even if you reported a differ- ent amount on federal Form 1040, Schedule A. Do not reduce your deduction by any: • State or local income tax refund or credit you expect to receive for 2020, or • Refund of, or credit for, prior year state and local income taxes you actually re- ceived in 2020. Instead, see the instruc- tions 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, “Understand- ing HARPTA,” and Tax Information Release No. 2017-01, “Withholding of State Income Taxes on the Disposition of Hawaii Real Prop- erty.” State and Local General Sales Taxes Note: For purposes of the deduction for state and local general sales taxes, Hawaii’s gen- eral 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 figure your deduction, you can use ei- ther your actual expenses or the optional sales tax tables. Actual Expenses. Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2020 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also in- clude 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. Note: You must keep your actual receipts showing general sales taxes paid to use this method. Refund of general sales taxes. If you re- ceived a refund of state or local general sales taxes in 2020 for amounts paid in 2020, reduce your actual 2020 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2020 for prior year purchases, do not reduce your 2020 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the ear- lier year and the deduction reduced your tax, you may have to include the refund in income on line 10 (if not already included on line 7). See Recoveries in federal Publication 525 for details. Optional Sales Tax Tables. Instead of using your actual expenses, you can use the tables in the instructions for federal Schedule A (Form 1040 or 1040-SR) to figure 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 specified items. To figure your state and local general sales tax deduction using the tables, see the instruc-

Page 19 tions for federal Schedule A (Form 1040 or 1040-SR). Real Estate Taxes Note: You cannot deduct foreign taxes you paid on real estate for tax years 2018 through 2025. 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 2020. Personal Property Taxes Include personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. Note: Hawaii does not have a personal prop- erty tax. However, you may include personal property taxes you paid to other states. Other Taxes If you had any deductible tax not listed on Worksheet A-2, lines 5, 6, or 7 (such as foreign income taxes), write the amount on Worksheet A-2, line 8. Taxes You CANNOT Deduct • Federal income tax. • Federal excise tax on personal property, transportation, telephone, and gasoline. • Social security tax (FICA). • Medicare tax. • Federal unemployment tax (FUTA). • Railroad retirement tax (RRTA). • Customs duties. • Federal estate and gift taxes. • Certain state and local taxes, including: a. Tax on gasoline. b. Hawaii motor vehicle registration fees, including car inspection fees. c. Assessments for sidewalks or other im- provements 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 profes- sion. (These business taxes are deducted elsewhere.) Line 21c Interest You Paid Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provisions that (1) suspends the deduction for interest paid on home equity loans, and (2) lowers the dollar limit on mortgages qualifying for the home mortgage interest deduction for tax years 2018 through 2025. Complete Worksheet A-3 on page 34 to fig- ure your deduction for interest. You should show on Worksheet A-3 interest on non-business items only. Business-related interest is deducted elsewhere. Except for certain mortgage interest, the amount of your personal interest expense (such as credit card interest) is not allowed as an itemized deduction on Worksheet A-3. Home Mortgage Interest A home mortgage is any loan that is secured by your main home or second home. It in- cludes first and second mortgages, home eq- uity loans, and refinanced mortgages. A home can be a house, condominium, co- operative, mobile home, boat, or similar prop- erty. It must provide basic living accommo- dations 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 ad- ditional 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 refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. But if you refinanced 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 fig- ure your deduction if either (1) or (2) next ap- plies. 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. 1. You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2020. The limit is $50,000 if mar- ried filing 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 filing jointly, took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2020. The limit is $500,000 if married filing separately. Note: If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See the 2017 federal Publication 936. Investment Interest Investment interest is interest paid on mon- ey you borrowed that is allocable to property held for investment. It does not include any interest allocable to a passive activity. Note: Expenses and interest for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business are de- ductible. Complete and attach Form N-158, Invest- ment Interest Expense Deduction, to figure your deduction. Exception. You do not have to file 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 inter- est expense from 2019. For more details, see federal Publication 550, Investment Income and Expenses. Interest Expense You CANNOT Deduct Do not include the interest you paid for— • Personal interest (interest on car loans and finance 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 Note: Act 13, Session Laws of Hawaii 2020, adopts the federal provision that allows the election to increase the adjusted gross income limitation on qualified cash contributions from 60% to 100%, effective for contributions made in the calendar year of 2020. Cash gifts to donor- advised funds and supporting organizations do not qualify for this special election. The 100% limit is reduced dollar-for-dollar by other item- ized charitable deductions. Note: Act 27, Session Laws of Hawaii 2018, adopts the federal provisions that increases the adjusted gross income limitation on cash con- tributions from 50% to 60%, effective for contri- butions made in tax years 2018 through 2025. If you do not itemize deductions on your federal return, you (or you and your spouse if filing jointly) are allowed a charitable de- duction of up to $300 for cash contributions made in 2020 to qualified organizations on your federal return. You must subtract the charitable deduction allowed on your federal return from your total gifts to charity and use the difference when figuring your deduction for charitable contributions. Complete Worksheet A-4 on page 34 to figure your deduction for charitable contributions. Contributions You CAN Deduct You may deduct what you gave to organi- zations that are religious, charitable, educa- tional, scientific, or literary in purpose. You may also deduct what you gave to organiza- tions 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.

Page 20 • Boy Scouts, Boys and Girls Clubs of Amer- ica, CARE, Girl Scouts, Goodwill Indus- tries, 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. • Nonprofit hospitals and medical research organizations. • Most nonprofit educational organizations, such as colleges, but only if your contribu- tion is not a substitute for tuition or other enrollment fees. • Federal, state, and local governments if the gifts are solely for public purposes. Contributions can be in cash (including checks and money orders), property, or out- of-pocket expenses you paid to do volunteer work for the kinds of organizations described above. If you drove to and from the volunteer work, you can take 14 cents a mile or the ac- tual 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 re- paid to you. Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you may deduct only the amount that is more than the value of the benefit. For example, if you paid $70 to a charitable organization to attend a fund-raising dinner and the value of the din- ner 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 a statement from the charitable organization showing the following information: • The amount of any money contributed and a description (but not value) of any prop- erty donated. • Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious ben- efits (such as admission to a religious cer- emony), the organization must state this, but it does not have to describe or value the benefit. In figuring whether a gift is $250 or more, do not combine separate donations. For ex- ample, 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. Note: You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your re- turn. Instead, keep it for your records. Limit on the amount you can deduct. See federal Publication 526 to figure the amount of your deduction if any of the following ap- plies: • Your cash contributions, or contributions of ordinary income property, are more than 30% of your Hawaii adjusted gross income. • Your gifts of capital gain property are more than 20% of your Hawaii adjusted gross income. • You gave gifts of property that increased in value, or gave gifts of the use of property. Contributions You CANNOT Deduct • An amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university’s stadi- um. • Travel expenses (including meals and lodging) while away from home perform- ing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel. • Political contributions. • Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. • Cost of raffle, 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 en- tire interest has been transferred). • Gifts to: a. Individuals and groups that are run for personal profit. b. Foreign organizations. c. Organizations engaged in certain political activities that are of direct financial inter- est to your trade or business. d. Groups whose purpose is to lobby for changes in the law. e. Civic leagues, social and sports clubs, la- bor unions, and chambers of commerce. • Value of benefits received in connection with a contribution to a charitable orga- nization. • Cost of tuition. Gifts by Cash or Check On Worksheet A-4, line 15, enter the total contributions you made in cash or by check (including out-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 char- ity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see federal Publication 526 for information on the records you must keep. Do not attach the record to your tax return. In- stead, keep it with your other tax records. Other Than by Cash or Check On Worksheet A-4, line 16, enter the total contributions you made other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing sell- er 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 fed- eral Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organi- zation to your return. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may also have to get appraisals of the values of the do- nated property. See federal Form 8283 and its instructions for more information. Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a quali- fied appraisal and federal Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: • How you figured the property’s value at the time you gave it. If the value was deter- mined by an appraisal, keep a signed copy of the appraisal. • The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair mar- ket value. • How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. • Any conditions attached to the gift. Line 21e Casualty and Theft Losses Note: Act 27, Session Laws of Hawaii 2018, does 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 profit) to apply only to losses incurred as a result of federally-declared disasters for losses arising in tax years 2018 through 2025,

Page 21 and (2) waives the requirement that casualty losses from qualified disasters exceed 10% of adjusted gross income to be deductible, and that such losses must exceed $500. Complete Worksheet A-5 on page 34 to figure 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 purpos- es. Complete the 2017 federal Form 4684, Ca- sualties and Thefts, to figure your loss. Write the amount from the 2017 federal Form 4684, line 16 on line 19 of Worksheet A-5 on page 34, fill in Worksheet A-5, and attach a copy of the 2017 federal Form 4684 to Form N-11. Losses You CAN Deduct You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial insti- tution but lost because of the insolvency or bankruptcy of the institution. If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. Otherwise, you cannot deduct the loss as a casualty or theft loss. However, the part of the loss that is not covered by insurance is still deductible. You can deduct personal casualty or theft losses only to the extent that: a. The amount of EACH separate casualty or theft loss is more than $100, and b. The total amount of ALL losses during the year (reduced by the $100 limit) is more than 10% of your adjusted gross income. Corrosive drywall losses. If you paid for re- pairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct those amounts paid. See federal Publication 547 for details. Use Worksheet A-6, line 25, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. Losses You CANNOT Deduct • Money or property misplaced or lost. • Accidental breaking of articles such as glassware or china under normal condi- tions. • Damage due to progressive deterioration (steady weakening of a building due to nor- mal wind and weather conditions; termite or moth damage; damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests). Line 21f Miscellaneous Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends all miscellaneous itemized deductions that are subject to the 2% floor for tax years 2018 through 2025. Complete Worksheet A-6 on page 34 to fig- ure your miscellaneous deductions. In General Most miscellaneous deductions cannot be deducted in full. You must subtract 2% of your adjusted gross income from the total. Generally, the 2% limit applies to job ex- penses you paid for which you were not reim- bursed (line 23). The limit also applies to tax preparation fees (line 24) and certain expens- es you paid to produce or collect taxable in- come or certain tax-exempt income (line 25). The 2% limit does not apply to certain other miscellaneous expenses that you may de- duct. These expenses can be deducted in full on line 30. Gambling losses (to the extent of winnings) and certain job expenses of handi- capped employees can be deducted on line 30. See the 2017 federal Publication 529, Miscel- laneous Deductions, for more information. Expenses Subject to the 2% Limit Employee Business Expenses Note: The 2020 standard mileage rate for busi- ness use of your vehicle is 57.5 cents a mile. On Worksheet A-6, line 23, report job ex- penses you paid for which you were not reim- bursed. 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 entertainment 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 entertain- ment expenses. • Union dues. • Safety equipment, small tools, and sup- plies 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 de- tails, 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 em- ployer or the law to keep your present sal- ary, status, or job. The required education must serve a bona fide business purpose of your employer. 2. The education maintains or improves skills needed in your present work. Some education expenses are not deduct- ible. See Expenses You MAY NOT Deduct on this page. Tax Preparation Fees On Worksheet A-6, line 24, enter the fees you paid for preparation of your federal and Ha- waii tax return, including fees paid for filing your return electronically. Other Expenses Note: Expenses and interest for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business are de- ductible. On Worksheet A-6, line 25, enter the total amount you paid to produce or collect tax- able income and certain tax-exempt income as stated in the above note, and manage or protect property held for earning income. But do not include any personal expenses. Attach a statement showing the type and amount of each expense to Form N-11. Examples of these expenses are: • Safe deposit box rental. • Certain legal and accounting fees. • Clerical help and office rent. • Custodial (e.g., trust account) fees. • Your share of the investment expenses of a regulated investment company. • Certain losses on nonfederally insured de- posits in an insolvent or bankrupt financial institution. For details, including limits that apply, see the 2017 federal Publica- tion 529. • Casualty and theft losses of property used in performing services as an employee. • Deduction for repayment of amounts un- der a claim of right. See Repayments in the 2017 federal Publication 525, Taxable and Nontaxable Income, for more information. • Convenience fee charged by the card pro- cessor for paying your income tax (includ- ing 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 NOT Subject to the 2% Limit Other Deductions List only the following expenses on Work- sheet 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: Act 27, Session Laws of Hawaii 2018, adopts the federal provision that defines losses from wagering transactions to in- clude any otherwise allowable deduction incurred in carrying on wagering transac- tions (e.g., traveling to and from a casino) for tax years 2018 through 2025.

Page 22 • Casualty and theft losses of income-pro- ducing property. • Hawaii estate and transfer tax. • Amortizable bond premium on bonds ac- quired before October 23, 1986. • Certain unrecovered investment in an an- nuity (IRC section 72(b)(3)). For details, see the 2017 federal Publication 575, Pen- sion and Annuity Income. • Impairment-related work expenses of a disabled person. 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. Note: Repayments under a claim of right over $3,000 are subject to the 2% limitation for Ha- waii income tax purposes. Expenses You MAY NOT Deduct Some expenses are not deductible at all. Ex- amples are: • Political contributions. • Legal expenses for personal matters that do not produce taxable income. • Lost or misplaced cash or property. • Expenses for meals during regular or ex- tra 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, conven- tion, or similar meeting unless it is related to your employment. • Club dues. • Expenses of adopting a child. • Fines and penalties. • Expenses of producing tax-exempt income, except for expenses for royalties and other income derived from any patents, copy- rights, and trade secrets by an individual or a qualified high technology business. • Education that: 1. Is needed to meet the minimum educa- tional requirements 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), fill in the oval above line 21. If you are claiming the standard deduction, see Standard Deduction for Dependents on this page to figure your standard deduction. Itemized Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends the overall limitation on itemized de- ductions for tax years 2018 through 2025. Note: Taxpayers with Hawaii adjusted gross income above a certain amount will lose part of their itemized deductions. Your state income tax will be less if the total of your itemized deductions is larger than the standard deduction. To figure your itemized deductions, fill in lines 21a to 21f. Add lines 21a through 21f, and enter the re- sult on line 22 if the amount on line 20 (Ha- waii adjusted gross income) is $166,800 or less ($83,400 if married filing separately). You may not be able to deduct all of your itemized deductions if the amount on line 20 (Hawaii adjusted gross income) is more than $166,800 ($83,400 if married filing separate- ly). Use the Total Itemized Deductions Work- sheet on page 34 to figure the amount you may deduct. Line 23 Standard Deduction Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that in- creases the standard deduction amounts for tax years 2018 through 2025. Taxpayers who do not itemize their deduc- tions may reduce their adjusted gross income by the amount of the standard deduction ap- propriate to their filing status. The amount of the standard deduction for each filing status is as follows: Filing Status Standard Deduction Single $2,200 Married filing jointly 4,400 Married filing separately 2,200 Head of Household 3,212 Qualifying Widow(er) 4,400 Standard Deduction for Dependents. If you can be claimed as a dependent by someone else and you do not itemize your deductions, your standard deduction is limited to the greater of $500 or your earned income (up to the full standard deduction for your filing sta- tus). The standard deduction for an individual who can be claimed as a dependent on the tax return of another taxpayer is computed as fol- lows: A. Enter your earned income (defined 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 filing status, shown in the chart above, here .............D. E. Compare the amounts on lines C and D above. Enter the SMALLER of the two amounts here and on Form N-11, line 23. .................E. Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fel- lowship grant. Generally, your earned income is the total of the amounts you reported on fed- eral Form 1040 or Form 1040-SR, line 1 (wag- es), 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 14 (deduction for self-employment tax). Line 24 Line 20 minus line 22 or 23, whichever ap- plies. This line MUST be filled in. If line 24 is a negative number, shade the minus (-) in the box to the left of the amount boxes. Line 25 Exemptions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that sus- pends the deduction for personal exemptions for tax years 2018 through 2025. Caution: If you can be claimed as a dependent on another person’s tax return, you may not claim an exemption for yourself. Regular Exemptions Residents are allowed $1,144 for each ex- emption they can claim. Multiply $1,144 by the total number of exemptions 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 certified. You must submit a completed Form N-172 prior to filing your return in order to claim this exemption. If you do not, the exemption will be disal- lowed and your return processed without the disability exemption(s) claimed. “Blind” means a person whose central vi- sual acuity does not exceed 20/200 in the bet- ter eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompa- nied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “Deaf” means a person whose average loss in the speech frequencies (500-2000 Hertz) in the better ear is 82 decibels, A.S.A., or worse. “Person totally disabled” means a person who is totally and permanently disabled, ei- ther physically or mentally, which results in the person’s inability to engage in any sub- stantial gainful business or occupation. It is presumed that a person whose earned in- come exceeds $30,000 for the taxable year is

Page 23 engaged in a substantial, gainful business or occupation. The impairment of sight, deafness or dis- ability shall be certified on the basis of a writ- ten report on an examination performed by a qualified ophthalmologist, qualified optom- etrist or a qualified otolaryngologist, licensed audiologist, or a qualified physician, as the case may be, on Form N-172. A blind, deaf or totally disabled person who qualifies, may be allowed a Disability Exemp- tion of $7,000. The Disability Exemption is in lieu of the regular personal exemption of $1,144. The following maximum exemptions are allowed: One Individual (any filing 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 Note: If you claim this special exemption you will not be able to claim the additional exemp- tions for your children or other dependents, or for being 65 or older. For more information, see Tax Information Release No. 89-3, “State Tax Benefits Avail- able to Persons with Impaired Sight, Impaired Hearing, or Who are Totally Disabled.” Also, see the administrative rules relating to substantial 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. Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that al- lows a deduction for qualified business in- come from a partnership, S corporation, or sole proprietorship for tax years 2018 through 2025. Tax Computation Line 27 Tax To figure your tax, you will use one of the following methods. Read the conditions below to see which you should use, and fill in the appropriate oval on line 27 if you use the tax table, tax rate schedules, or alternative tax on capital gains. Fill in the oval for tax from the applicable forms if you use Form N-168 or Form N-615. Then, go to the Tax Computation Worksheet on page 35. Tax Table If your taxable income is less than $100,000, you MUST use the Tax Table at tax.hawaii. gov/forms/ to find your tax. Be sure you use the correct column in the Tax Table. After you have found the correct tax, enter that amount. There is an example at the beginning of the table to help you find the correct tax. Tax Rate Schedules You must use the Tax Rate Schedules on page 38 to figure your tax if your taxable in- come is $100,000 or more. Form N-168 An individual engaged in a farming or fish- ing business may elect to average their farm- ing or fishing income over a three-year peri- od. 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, Compu- tation 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 figure the child’s tax. See Form N-615 for more in- formation. Alternative Tax on Capital Gains If you have a net capital gain, you may be able to reduce your tax using the Tax on Capi- tal Gains Worksheet on page 35 if your taxable income is over $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications). If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications) or under, do not use the Tax on Capital Gains Worksheet on page 35. Some taxpayers will have Hawaii gain ad- justments. Before filling in the worksheet, de- termine whether you have adjustments from the Hawaii Additions Worksheet on page 33, e (gain adjustment), or j (other adjustments); from the Hawaii Subtractions Worksheet on page 33, j (certain income from a qualified high technology business), or n (other ad- justments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less. Total Tax Liability Use the Tax Computation Worksheet on page 35 to figure your total tax liability. Refundable Credits IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the difference will be refunded to you. It is very important that you carefully read the fol- lowing 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 $50,000 (less than $30,000 if your fil- ing status is Single), you may qualify for this credit. For more information, see Form N-311, Re- fundable Food/Excise Tax Credit. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. To claim this credit. Complete Form N-311 and attach it to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2021. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 prop- erty within the State as your residence, your Hawaii adjusted gross income was less than $30,000, and the rent you paid during 2020 was more than $1,000, you may qualify for this credit. See the instructions for Schedule X, Part I, on page 30. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. To claim this credit. Complete Schedule X, Part I, and attach it to your return. Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2021. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 de- pendent care (including payments made to the State of Hawaii A+ Program) may be claimed as a credit against your tax due. See the in- structions for Schedule X, Part II, on page 31. Note: Do not claim this credit if you are being claimed or eligible to be claimed as a depen- dent by any taxpayer for federal or Hawaii income tax purposes. 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 files an individual in- come tax return for the taxable year may claim a tax credit for 2020 for the purchase of one or more new child passenger restraint

Page 24 systems which comply with federal motor ve- hicle safety standards. Note: 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 pur- chased, to your return. Your claim for this credit may be rejected if the invoice is not attached, or if 1) or 2) applies but no statement or explanation is attached. 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 calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2021. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding 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 cred- its, you must use Schedule CR, Schedule of Tax Credits, to summarize the total refundable tax credits claimed. Complete Part I of Sched- ule CR, and enter the amount from Schedule CR, line 8, on line 32. Attach Schedule CR di- rectly behind Form N-11. See Instructions for Schedule CR for more information. Other Credits Pro Rata Share of Taxes Withheld and Paid by a Partnership, Estate, Trust, or S Corporation on the Sale of Hawaii Real Property Interests If the tax was withheld by a partnership, estate, trust or S corporation, and you are tax- able on a pro rata share of the entity’s gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership, estate, trust or S corporation on Schedule CR, line 7a, and at- tach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corpora- tion. Note: If the partnership, estate, trust or S cor- poration filed a Form N-288C, Application for Tentative Refund of Withholding on Disposi- tions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being re- funded to the entity. Credit From a Regulated Investment Company A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3) (D) is required to be included in the share- holder’s return. The regulated investment company will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 7b, and attach an explanation. 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. If you are using nonrefundable credits to offset your adjusted tax liability (line 34), the total of the nonrefundable credits used cannot be greater than your adjusted tax liability. If line 34 is zero or less, nonrefundable tax cred- its 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. Nonrefundable 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 non- refundable tax credits claimed. Complete Part II of Schedule CR, and enter the amount from Schedule CR, line 29, on line 35. Attach Schedule CR directly behind Form N-11. See Instructions for Schedule CR for more infor- mation. 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. Tax Already Paid Line 37 Total Hawaii Income Tax Withheld Add the Hawaii income tax withheld as shown on federal Form(s) W-2 and 1099-G (unemployment compensation), State Form N-2, and any other forms that show Hawaii income tax withheld. Enter the total on this line. Attach a copy of federal Form(s) W-2 and 1099-G, and Form N-2 showing the withhold- ing. If not attached, the withholding may be disallowed. Note: If taxes were withheld on the sale of Ha- waii real property, report this amount on line 38, “2020 Estimated Tax Payments.” Line 38 2020 Estimated Tax Payments Enter on this line your estimated Hawaii in- come tax payments made on Form N-200V for 2020. Do not include your 2019 overpayment you requested to have applied to your 2020 es- timated 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. Note: Attach a copy of the Form(s) N-288A showing the withholding. If the tax was withheld for you through a partnership, estate, trust, or S corporation, see the Instructions for Pro Rata Share of Tax- es Withheld and Paid by a Partnership, Estate, Trust, or S Corporation on the Sale of Hawaii Real Property Interests on page 24. If you made estimated tax payments on Forms N-200V or had tax withheld on the sale of Hawaii real property on Form N-288A for yourself and your spouse under your social security number but are now filing sepa- rate returns, you can enter the total amount paid with Forms N-200V or Form N-288A on either of your separate returns or you and your spouse can divide the payments in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Forms N-200V or Form N-288A payments between you and your spouse. Also enter the social security numbers of both spouses on the separate returns. If you and your spouse each filed separate Forms N-200V or have separate Forms N- 288A but are now filing 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.

Page 25 Line 39 2019 Overpayment Applied to 2020 Estimated Tax Enter on this line any overpayment from your 2019 return that you applied to your 2020 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 your- self and your spouse under your social secu- rity number on Form N-200V but are now fil- ing separate returns, you can enter the total amount paid with Form N-200V on either of your separate returns or you and your spouse can divide the payment in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the Form N-200V payment between you and your spouse. Also enter the social security num- bers of both spouses on the separate returns. If you and your spouse each filed separate Forms N-200V but are now filing a joint re- turn, 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 difference on line 42. This is the amount overpaid. However, if line 36 is less than zero, com- plete the following 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 work- sheet on line 42. This is the amount overpaid. If you have an underpayment of estimated tax penalty on line 50, do not include the pen- alty 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 Maintenance Special Fund provides mon- eys for school-level minor repairs and mainte- nance. If you have an overpayment of at least $2 ($4 if married and filing a joint return), you can choose to contribute to the Hawaii School- Level Minor Repairs and Maintenance Spe- cial Fund. Fill in the appropriate oval(s) if you want to contribute $2 to the Hawaii School-Level Mi- nor Repairs and Maintenance Special Fund (or $4 if you are filing 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 con- tribution 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 overpay- ment of at least $5 ($10 if married and filing a joint return), you can choose to contribute to the Hawaii Public Libraries Special Fund. Fill in the appropriate oval(s) if you want to contribute $5 to the Hawaii Public Libraries Special Fund (or $10 if you are filing a joint return and your spouse also wants to contrib- ute). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked. Line 43c Contribution to the Domestic and Sexual Violence / Child Abuse and Neglect Funds The Hawaii Children’s Trust Fund provides moneys for the award of grants for primary and secondary prevention activities to pre- vent 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 inter- vention or prevention. The Spouse and Child Abuse Special Accounts provide moneys for staff programs, and grants or purchases of service that support or provide spouse or child abuse intervention or prevention. If you have an overpayment of at least $5 ($10 if married and filing 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 As- sault Special Fund, and the Spouse and Child Abuse Special Accounts (or $10 if you are fil- ing a joint return and your spouse also wants to contribute). No other amounts can be ac- cepted. Your contribution will reduce your refund. Once made, the contribution cannot be revoked. Line 46 Applied to 2021 Estimated Tax Enter the amount from line 45 that you want applied to your estimated tax for 2021. If you have an underpayment of estimated tax penalty on line 50, do not include the pen- alty amount on this line. The amount applied to your 2021 estimated tax will be reduced au- tomatically by the amount of the penalty. If you and your spouse filed a joint return for 2020 but will file separate returns for 2021, you can request that the 2021 estimated tax be applied to either of your separate returns or you and your spouse can divide the esti- mated tax to be applied in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the esti- mated tax to be applied between you and your spouse. Also enter the social security num- bers of both spouses on the separate returns. Line 47a Refund 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 pen- alty amount on this line. The amount of your refund will be reduced automatically by the amount of the penalty. Note: Fill in the oval under line 47a if the ulti- mate destination of your refund is to a foreign (non-U.S.) bank account. Do not complete lines 47b through 47d. Due to rules for inter- national ACH transactions, the direct deposit of your refund into a foreign (non-U.S.) bank account will not be available. A check will be sent to you instead. Note: If you are filing a Hawaii income tax return for the first time, you will not be al- lowed to have your refund directly deposited into your checking or savings account. Do not complete lines 47b through 47d. A check will be sent to you instead. Note: If you are filing 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 filed within three years after the return is filed for the taxable year, within three years of the due date for filing the return, or within two years from when the tax is paid, whichever is later. For purposes of determining whether a refund or credit is allowed, taxes paid on or before the due date of the return (e.g., taxes withheld from an employee’s pay, or estimated tax pay- ments) are considered paid on the due date of the return, without considering an extension of time to file the return. Lines 47b Through 47d Direct Deposit of Refund Complete lines 47b through 47d if you want the Department to directly deposit the amount shown on line 47a into your checking or sav-

Page 26 ings account at a bank or other financial in- stitution (such as a mutual fund, brokerage firm, or credit union) instead of sending you a check. Note: If the ultimate destination of your re- fund is to a foreign (non-U.S.) bank account, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you are filing a Hawaii income tax re- turn for the first time, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you owe certain past-due debt, such as child support, and all or part of the over- payment on line 42 is used (offset) to pay the past-due amount, you will not be allowed to have your refund directly deposited into your checking or savings account. A check will be sent to you instead. Why Use Direct Deposit? • You get your refund fast – even faster if you e-file! • 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 de- posit costs less than a check. You can check with your financial institu- tion to make sure your deposit will be accept- ed and to get the correct routing and account numbers. The Department is not responsible for a lost refund if you enter the wrong ac- count information. If you file a joint return and fill in lines 47b through 47d, you are appointing your spouse as an agent to receive the refund. This ap- pointment cannot be changed later. Some financial institutions will not allow a joint refund to be deposited into an individual account. If the direct deposit is rejected, a check will be sent instead. The Department is not responsible if a financial institution re- jects a direct deposit. Routing Number The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. Your check may state that it is payable through a financial institution different from the one at which you have your checking ac- count. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on line 47b. Type of Account On line 47c, fill in the applicable oval to in- dicate whether you want your refund depos- ited into your checking or savings account. Account Number Contact your financial institution for the correct account number to enter on line 47d. The account number can be up to 17 charac- ters (both numbers and letters). Omit spaces, hyphens, and special symbols. Enter the num- ber 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 difference is your balance due. Note: If you include penalty and/or interest for the late filing of your return with your pay- ment, identify and enter these amounts on a separate sheet of paper and attach to Form N-11. Do not include the penalty and/or inter- est amounts for the late filing of your return on this line. Also, if you have an underpayment of estimated tax penalty on line 50, do not in- clude the penalty amount on this line. Line 49 Payment Amount Enter the amount of your payment, includ- ing any penalty and interest. You can pay on- line at hitax.hawaii.gov or by check or money order payable to “Hawaii State Tax Collec- tor.” Write your social security number, day- time phone number, and “2020 Form N-11” on your check or money order, and attach it to the front of Form N-11. Note: Form N-200V is no longer required when making a payment with your return. Note: If you cannot pay the full amount you owe, you can request to enter a payment agreement after you receive the billing notice. Please be aware that penalty and interest con- tinue to accrue on the unpaid tax amount even though you have not received the billing no- tice. Payments will be accepted and applied to your tax liability; however, to ensure your payments are applied correctly, your check or money order must have: (1) your name clearly printed on the check as it is printed on the tax return (if filing a joint return, also print your spouse’s name), (2) your social security number (if filing a joint return, also write your spouse’s social security number), (3) your daytime phone number, and (4) the tax year and form number you filed (e.g., 2020 N-11). Line 50 Underpayment of Estimated Tax Penalty See the instructions for Penalties and Inter- est on page 29 and Form N-210, Underpay- ment of Estimated Tax by Individuals, Es- tates, 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 pen- alty amount on lines 42, 46, 47a, or 48. If you have an overpayment, your overpayment (and the amount applied to your 2021 estimated tax or the amount of your refund) will be reduced automatically by the amount of the penalty. If you have any taxes due, include the amount of the penalty on line 49. Fill in the oval at line 50 if Form N-210 is attached. Note: If you are a farmer or fisherman, you may receive a penalty notice for underpaying estimated tax even though you filed your re- turn on time, attached Form N-210, and met the gross income from farming or fishing re- quirement. 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 no- tice is in error. Include a computation showing that you met the gross income from farming or fishing requirement. Amended Returns If you are filing an amended return, fill in the amended 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 state- ments required to file a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See page 29 of the instructions for more in- formation. Line 51 Amount Paid (Overpaid) on Original Return Enter on line 51 the amount paid on your original 2020 Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2020 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to file a com- plete return. If you are claiming any tax cred- its, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Line 52 Balance Due (Refund) With Amended Return If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return.

Page 27 If there is an amount on line 51, complete one of the worksheets below. When complet- ing the worksheet, enter all amounts as posi- tive numbers. If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less the amount of estimated tax penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Add line 1 and line 2 .......... Enter the amount from line 3 of the work- sheet on line 52. This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus the amount of estimated tax penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Line 1 minus line 2 ............. Enter the amount from line 3 of the work- sheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the work- sheet, this is the amount you owe on your amended return. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the work- sheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less the amount of estimated tax penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Line 1 minus line 2 ............. Enter the amount from line 3 of the work- sheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the work- sheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the work- sheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus the amount of estimated tax penalty on line 50, if any) .. 2. Amount from line 51 .......... 3. Add line 1 and line 2 .......... Enter the amount from line 3 of the work- sheet on line 52. This is the amount you owe on your amended return. If you have an overpayment on your amend- ed return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line 43b) if line 43b on your original return was blank, and/or (3) Domestic and Sexual Vio- lence/Child Abuse and Neglect Funds (line 43c) if line 43c on your original return was blank. Subtract the amount contributed to the above funds from the amount of overpayment available and enter the difference on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available. If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social se- curity number, daytime phone number, and “2020 Amended Form N-11” on your check or money order. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to file a com- plete return. If you are claiming any tax cred- its, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. Line 53 Schedule C If you filled in Schedule C or Schedule C-EZ for federal Form 1040 (for taxpayers receiving income from operating a business or practicing a profession as a sole proprietorship), check “Yes.” If you checked “No,” go on to line 54. Hawaii Gross Receipts Enter your Hawaii gross receipts or sales, net of returns and allowances. This will be the Hawaii amount from Schedule C, line 3; or Schedule C-EZ, line 1. If you do not have any Hawaii gross receipts or sales, enter zero (0). If you filed more than one Schedule C, enter the total of your Hawaii gross receipts. Main Business Activity and Product Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For ex- ample, business activity: wholesale, business product: groceries; or business activity: retail, business product: hardware. Hawaii Tax Identifi cation Number If you are operating a business or practic- ing a profession as a sole proprietorship in Hawaii, enter your Hawaii Tax Identification Number for this activity. If you are not operat- ing a business or practicing a profession as a sole proprietorship in Hawaii, and do not have a Hawaii Tax Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that ac- counted for the most gross income included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identi- fication 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 Ha- waii gross rents, enter zero (0). If you filed more than one Schedule E, enter the total of your Hawaii gross rents. Hawaii Tax Identifi cation Number If you received rental income from prop- erty located in Hawaii, enter your Hawaii Tax Identification Number for this activity, even if you wrote the same number down on line 53. If you did not receive rental income from property located in Hawaii, and do not have a Hawaii Tax Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that accounted for the most gross rents included here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross rents relating to that identification number(s). Line 55 Schedule F If you completed Schedule F for federal Form 1040 (for those receiving farming in- come), 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 returns and allowances. This will be the Hawaii amount from Schedule F, line 9. If you do not have any Hawaii gross receipts or sales, enter zero (0). Main Business Activity and Product Report the business activity that accounted for the most gross income included here. Also, enter the business product or service. For ex- ample, business activity: ranching, business product: cattle. Hawaii Tax Identifi cation Number If you are operating a farm in Hawaii, en- ter your Hawaii Tax Identification 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 Identification Number for this activity, leave the boxes blank. If more than one identification number ap- plies, enter the identification number that ac- counted for the most gross income included

Page 28 here. On a separate sheet, list the other iden- tification number(s), along with the Hawaii gross receipts, main business activity, and main business product relating to that identi- fication number(s). Now continue with Step 7 below. Step 7 Check your return to make sure it is correct. Step 8 Third Party Designee 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 identification number. You are authoriz- ing the Department to call your third party designee to answer any questions that may arise during the processing of your tax return. This designation does not allow your third party designee to call the Department for in- formation about the processing of your return or for other issues relating to your return. Note: This designation is not a full power of attorney and does not replace Form N-848. 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 dona- tions and expenditures are made public and comply with campaign finance laws to pre- vent corruption in politics. The Fund also supports the public financing of political cam- paigns which makes qualified 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 filing a joint return), you can choose to contribute to the Hawaii Election Campaign Fund. If you fill in the “Yes” oval, $3 will go to the Hawaii Election Campaign Fund. If you are filing a joint return, and your spouse wants $3 to go to the Fund, fill in the second “Yes” oval. Filling in “Yes” will not increase your tax or reduce your refund. Once made, the designation cannot be re- voked for this taxable year. See the Hawaii Campaign Spending Com- mission 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 disease or injury, etc.), you can appoint an agent to sign your return. A return signed by an agent must have a power of at- torney attached that authorizes the agent to sign for you. You can use Form N-848, Power of Attorney. Be sure to date your return. If you have someone else prepare your return, you are still responsible for the correctness of the return. Joint Return. Your spouse must also sign Form N-11 if it is a joint return. If your spouse cannot sign because of disease or injury and tells you to sign, you can sign your spouse’s name in the proper space on the return 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 filing, 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 re- turn 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 com- bat 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 filing a joint return as the surviv- ing spouse, see Death of Taxpayer on page 6. Child’s Return. If your child cannot sign the return, sign your child’s name in the space provided. Then, add “By (your signature), parent for minor child.” Occupation. Write your occupation in the space provided. If married and filing 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 fill in your own return, the Paid Pre- parer’s space should remain blank. If some- one prepares your return and does not charge you, that person should not sign your return. Generally, anyone who is paid to prepare your tax return must sign your return and fill in the other blanks in the Paid Preparer’s In- formation area of your return. The preparer may furnish his or her alternative identify- ing number for income tax return preparers (PTIN) instead of his or her social security number. If you have questions about whether a pre- parer is required to sign your return, please contact our Taxpayer Services staff. The preparer required to sign your return MUST complete the required preparer infor- mation and: • Sign it in the space provided for the pre- parer’s signature. • Give you a copy of your return in addition to the copy to be filed with the Department. Hawaii conforms to Internal Revenue Ser- vice 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, “Con- formity to Internal Revenue Service Notice 2004-54, Relating to Alternative Methods of Signatures for Paid Tax Return Preparers.” 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 re- cords until the statute of limitations runs out for that return. Attach a copy of your Form(s) HW-2 and N-2, or federal Form(s) W-2 and 1099-G (un- employment compensation), to the front of Form N-11 in the area designated. To the back of your return attach, in the following order: • Schedule CR. • Any other schedules, in alphabetical order. • Other Hawaii – series forms, in numerical order. • Any other federal forms, in numerical or- der, used as a substitute for state forms (see Related Federal/Hawaii Tax Forms on page 3). • Any other required statements. A return without the required forms and statements is incomplete. You must file a complete return on time to avoid paying pen- alties and interest for late filing. If you need more space on forms or sched- ules, attach separate sheets and use the same arrangement as the printed forms. But show your totals on the printed forms. Please use sheets that are the same size as the forms and schedules. Be sure to put your name and social security number on these separate sheets. If you owe tax, be sure to send your payment to the Department by attaching your check or money order to the front of Form N-11. Reminders Processing of Your Tax Return In general, refunds due to you are issued within eight weeks from the date your return is filed with the Department. However, it may take additional time if you filed your return close to the April 20 filing deadline, if errors were made in completing your return, or you moved and did not change your address with the Department by completing Form ITPS- COA, Change of Address Form.

Page 29 You may check your refund status through the Department’s website. You may also call our Taxpayer Services Branch to obtain au- tomated information about your individual income tax refunds 24 hours a day, 7 days a week. Automated refund information should be available four to six weeks after your re- turn is filed 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 fail- ure to file 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%. Extensions. If you are unable to file your Hawaii tax return by April 20, 2021, you are automatically granted a 6-month extension without the need to file anything with the De- partment unless an additional tax payment must be made. As long as the following condi- tions are met, you are deemed to have made an application for the 6-month extension to file an income tax return on the prescribed due date: 1. On or before April 20, 2021, 100% of the properly estimated tax liability is paid; 2. The tax return is filed on or before the expi- ration of the 6-month extension period; 3. The tax return is accompanied by full pay- ment of any tax not already paid; and 4. A court has not ordered you to file the tax return on or before the prescribed due date. Properly estimated tax liability means you made a bona fide and reasonable attempt to locate and gather all of the necessary informa- tion 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, 2021 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, file Form N-200V with your payment. Federal Form 4868, Application for Automatic Exten- sion of Time To File U.S. Individual Income Tax Return, may not be used in lieu of Form N-200V. 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 first calendar day after the date prescribed for payment, whether or not that first calen- dar day falls on a Saturday, Sunday, or legal holiday. Failure to pay tax after filing timely re- turns. The penalty for failure to pay the tax after filing a timely return is 20% of the tax unpaid within 60 days of the prescribed due date. Underpayment of estimated taxes. You may be subject to a penalty for not paying enough estimated tax if the total of your withholding and timely estimated tax payments were less than the smaller of: 1. 60% of your 2020 tax, or 2. 100% of your 2019 tax. Your 2019 tax return must cover a 12-month period. There are special rules for farmers and fish- ermen. For more information, see Form N-210, Un- derpayment of Estimated Tax by Individuals, Estates, and Trusts. Change of Address If your mailing address has changed, you must notify the Department of the change by completing Form ITPS-COA, Change of Ad- dress Form, or log in to your Hawaii Tax On- line account at hitax.hawaii.gov. Failure to do so may prevent your address from being updated, any refund due to you from being de- livered (the U.S. Postal Service is not permit- ted to forward your State refund check), and delay important notices or correspondence 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 return. Usually this is three years from the date the return was due or filed, whichever is later. Also keep copies of your filed tax returns and any fed- eral Forms W-2 or 1099 you received as part of your records. You should keep some records longer. For example, property records (in- cluding those on your home) should be kept as long as they are needed to figure the basis of the original or replacement property. Amended Return If you file your income tax return and later become aware of any changes you must make to income, deductions, or credits, you may file an amended return on Form N-11 to change the Form N-11 you already filed. Use the Form N-11 for the year you are amending. (You can- not file a 2019 amended return on a 2020 Form N-11.) Fill in the amended return oval at the top of Form N-11, and fill in the return with all of the correct information. Attach Schedule AMD, Explanation of Changes on Amended Return, to Form N-11. Also attach all forms and statements required to file 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 Re- pairs and Maintenance Fund, Hawaii Public Libraries Fund, and/or Domestic and Sexual Violence/Child Abuse and Neglect Funds on your original return, your contribution(s) can- not 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, Ha- waii Public Libraries Fund, and/or Domestic and Sexual Violence / Child Abuse and Neglect Funds on your original return, you may con- tribute to these funds on an amended return filed within twenty months and ten days after the due date for the original return for such taxable year. Once made, the contribution can- not be revoked. If you are filing an amended return due to a farming net operating loss carryback, also fill in the NOL Carryback oval and attach a copy of your original federal income tax return for the loss year. If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjust- ment oval. See Change in Federal Taxable In- come, below. See the instructions for Form N-11, lines 51 and 52. For information on the statute of limitation periods within which you may file an amend- ed return to claim a refund or credit of over- paid taxes, see the instructions for Form N-11, line 47a (Refund) on page 25. You can get prior year forms from our web- site, by calling our Taxpayer Services Branch, and at any district tax office. 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 filed on an incor- rect form, file an original return on the correct form. For example, if you filed an original re- turn on Form N-11 and should have filed Form N-15, file 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 Tax- ation if the amount of IRC taxable income is changed, corrected, adjusted or recom- puted as stated in (3). 2) This report must be made: a) Within 90 days after a change, correction, adjustment or recomputation is finally determined. b) Within 90 days after an amended federal return is filed. 3) A report within the time set out in (2) is re- quired if: a) The amount of taxable income (includ- ing the federal earned income credit) as returned to the United States is changed, corrected, or adjusted by an officer of the United States or other competent author- ity. b) A change in taxable income results from a renegotiation of a contract with the Unit- ed States or a subcontract thereunder. c) A recomputation of the income tax im- posed by the United States under the Internal Revenue Code results from any cause. d) An amended income tax return is made to the United States. 4) The report referred to above shall be in the form of an amended Hawaii income tax re- turn. 5) The statutory period for the assessment of any deficiency 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 notified by the taxpayer or the Internal Revenue Ser- vice, whichever is earlier, of such a report in writing. Before the expiration of this one- year period, the Department and the tax- payer may agree in writing to the extension of this period. The period so agreed upon may be further extended by subsequent

Page 30 agreements in writing made before the expiration of the period previously agreed upon. Instructions for Schedule X — Tax Credits Note: Use Form N-311 to claim the refundable food/excise tax credit. Purpose Use Schedule X to claim the credit for low- income household renters and the credit for child and dependent care expenses. You may qualify to claim these credits, and receive a refund, even if you have no taxable income. If you claim any of the tax credits, both pages of Schedule X must be attached to your Form N-11. 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 files an in- dividual 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 qualified ex- emption, including the additional exemption for taxpayers age 65 or over, provided the fol- lowing four conditions are met: • The taxpayer is not eligible to be claimed as a dependent for federal or State income tax purposes by another taxpayer; • The taxpayer has adjusted gross income of less than $30,000; and • The taxpayer has paid more than $1,000 in rent during the taxable year. • The rented property is NOT exempt from real property tax. Rent paid for property which is partially or fully exempt from real property tax will not qualify for the credit. For example, county or State low-income housing projects, military housing, dormi- tories in schools, residential real property owned by a nonprofit organization, and homes in which the owner occupies a por- tion of the property, may have been grant- ed real property tax exemptions by the county. If such exemptions, whether par- tial or full exemptions, have been grant- ed, the rent paid for such properties will not qualify for the credit. To verify if real property tax exemptions have been grant- ed on the rented property, please inquire with either the landlord, rental agent, or the Real Property Tax Office in the county in which the property is located. Note: Minor children receiving more than half of their support from the State Depart- ment of Human Services, Social Security benefits, and the like, which you can claim as dependents, are considered qualified exemptions for purposes of claiming this credit. A “residence” is defined 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, stor- age of goods, yard services, furniture, fur- nishings, and the like; • Rental claimed as a deduction from gross income or adjusted gross income for in- come tax purposes; • Ground rental paid for use of land only; and • Rental allowances or rental subsidies re- ceived (i.e., housing allowance received from the armed forces or the Hawaii Hous- ing 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 filing separately. If you are mar- ried filing separately, you must add your spouse’s adjusted gross income to your own. If you are married filing 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 physi- cally present in Hawaii for more than nine months in 2020, stop here; you cannot take this credit. Line 3 Dependent of Another Taxpayer If you can be claimed as a dependent on another person’s return, whether or not that person claims you, stop here; you cannot take this credit. Line 4 Your Addresses List your most recent address. Fill in all of the required information. If you lived in more than one location during 2020, attach a sepa- rate sheet listing the same information for the other locations. Do not list any location that was partly or wholly exempt from real property tax, such as: • County or State low-income housing proj- ects; • Military housing; • Dormitories in schools; • Residential real property owned by a non- profit organization; or • Homes in which the owner occupies a por- tion of the property. Line 5 Rent You Paid Enter the total amount of rent you paid dur- ing 2020 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 ser- vices; • You claimed as a deduction anywhere on your tax return; or • You were reimbursed, through a rental al- lowance 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 qualified exemptions. Start with yourself. Enter your spouse’s name if you are married and filing a joint return or married and filing separately where your spouse is not filing a Hawaii re- turn, had no income, and was not the depen- dent of someone else. Then list your depen- dents and enter the dependent’s relationship to you. Include minor children receiving more than half of their support from public agen- cies which you can claim as dependents. If married filing separately, only one spouse may claim the dependents. Enter the number of qualified 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 calendar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2021. If you are a fiscal year taxpayer, the deadline to claim the credit, in- cluding amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline.

Page 31 Part II Credit for Child and Dependent Care Expenses If you maintain a household that included a child under 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. Who May Claim the Credit If you are a resident taxpayer who files an individual income tax return for a taxable year, you are not claimed or eligible to be claimed as a dependent on another taxpayer’s federal or Hawaii income tax return, and you maintain a household which includes one or more qualifying persons (as defined on this page), you may be allowed a credit against your income tax. The credit ranges from 15% to 25% of employment-related expenses (up to certain limitations) PAID during the taxable year in order to enable you to work either full or part time for an employer or as a self-em- ployed individual. Maintaining a Household You will be treated as maintaining a house- hold for any period only if you furnish over half the cost of maintaining the household for that period. If you are married during that time, you and your spouse must provide over half the maintenance cost for the period. The expenses of maintaining a household in- clude property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance, and food consumed on the prem- ises. 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 follow- ing persons: a. Any person under age 13 whom you claim as a dependent (but see Special Rule (3) on this page, Children of Divorced or Sepa- rated 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 depen- dent, or could claim as a dependent (as a qualifying relative) except that he or she had income of $4,300 or more. Employment-related Expenses Employment-related expenses are those paid for the following, but only if paid to en- able you to be gainfully employed: (1) Expenses for Household Services. Ex- penses will be considered for household ser- vices in your home if they are for the ordinary and usual services necessary for the operation of the home, and bear some relationship to the qualifying person. For example, payment for services of a domestic maid or cook ordinar- ily will be considered expenses for household services if performed at least partially for the benefit of the qualifying person. (2) Expenses for the Care of a Qualifying Person. Expenses 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 include 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 separated from the total cost. You may NOT include any amount paid for services outside your household at a camp where the qualifying person stays overnight. Do not include services outside your house- hold 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 de- pendent 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 qualified dependent care centers as employ- ment-related expenses. The dependent care center must comply with all applicable laws, rules, and regulations of Hawaii if the center is located within Hawaii. If the center is lo- cated outside Hawaii, the center must com- ply with all applicable laws, rules, and regu- lations of the state or country in which the center is located. Furthermore, these centers must provide care for more than six individu- als (other than individuals who reside at the center), and must receive a fee, payment, or grant providing services for any of the indi- viduals (regardless of whether such center is operated for profit). 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 first on Worksheet A-1, you cannot use any part of these expenses on Schedule X. Special Rules (1) Married Persons Filing Separately. Gen- erally, married persons must file a joint return to claim the credit. If your filing status is mar- ried filing separately and all of the following apply, you are considered unmarried for pur- poses of claiming the credit for child and de- pendent care expenses. • You lived apart from your spouse during the last 6 months of 2020. • Your home was the qualifying person’s main home for more than half of 2020. • You paid more than half of the cost of keep- ing up that home for 2020. (2) Marital Status. If you are legally separat- ed from your spouse under a decree of divorce or separate maintenance, you are not consid- ered married. (3) Children of Divorced or Separated Par- ents. If you were divorced, legally separated, or lived apart from your spouse during the last six months of 2020, you may be able to claim the credit even if your child is not your de- pendent. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: • The child was under age 13 or was not physically or mentally able to care for him- self 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 2020. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see federal Publication 501. The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. (4) Payments to a Related Individual. You can count work-related expenses you pay to relatives who are not your dependents, even if they live in your home. However, do not count any amounts you pay to: 1. A dependent for whom you (or your spouse if you are married) can claim an exemp- tion, or 2. Your child who is under age 19 at the end of the year, even if he or she is not your de- pendent. Married Persons Filing Separately Checkbox If your filing status is married filing sepa- rately 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, confirming 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 information you give is not correct, your credit and, if applicable, the exclusion of employer-provided dependent care benefits may be disallowed. You can use Form HW-16, Dependent Care Provider’s Identification and Certification, to get the correct information from the care provider. (This form is available at our web- site, by calling our Taxpayer Services Branch, and at any district tax office.) If the provider does not comply with your request to certify the information, complete the entries you

Page 32 can, such as the provider’s name and address. Write “See attached” in the columns for which you do not have the provider’s certification of information. Attach a statement that you re- quested the information from the care provid- er, but the provider did not comply with your request. You must keep records to show that you exercised due diligence in attempting to provide the required information. For more details, including what is considered “due diligence,” see federal Publication 503. Columns (a) and (b). Enter the care provid- er’s name and address. If you were covered by your employer’s dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer’s name in column (a), write “See W-2” in column (b), and leave col- umns (c) through (e) blank. But if your em- ployer paid a third party (not hired by your employer) on your behalf to provide the care, you must give information on the third party in columns (a) through (e). Column (c). If the care provider is an indi- vidual, enter his or her social security number (SSN). If the individual is an alien and was is- sued an individual taxpayer identification number (ITIN) by the IRS, enter the ITIN. If the individual has applied for an ITIN but the IRS has not yet issued the ITIN, write “Applied For.” For other than an individual, enter provider’s federal employer identifica- tion number (FEIN). If the provider is a tax- exempt organization, write “Tax-Exempt” in column (c). Column (d). Enter the care provider’s Ha- waii Tax I.D. Number. If the provider is a tax- exempt charitable organization (IRC section 501(c)(3)), enter “Tax-Exempt.” Column (e). Enter the total amount you ac- tually paid during the taxable year to the care provider. Also include amounts your employ- er 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. Line 2 Dependent Care Benefi ts If you received dependent care benefits from an employer (you have a federal form W-2 that has an amount in Box 10), enter the amount shown in Box 10 of your W-2 form(s). If you were self-employed or a partner, in- clude amounts you received under a depen- dent care assistance program from your sole proprietorship or partnership. Line 4 Amount Forfeited or Carried Over to 2021 If you participated in an employee plan in which the amount you contributed to an em- ployer-paid dependent care benefit plan was deducted from your income, and you did not receive the full benefit from this plan, you may be entitled to deduct the amount forfeited on this line. See your employer for the forfeit- ed amount you are allowed to deduct. Also include on this line any amount you did not receive but are permitted by your employ- er 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 earnings from self-employment. For more information, see the instructions to lines 23 and 24. Line 9 Spouse’s Earned Income If your filing status is Married Filing Joint- ly, enter your spouse’s earned income on this line. If your filing status is Married Filing Sepa- rately, see Married Persons Filing Separately discussed earlier. If you are considered un- married under that rule, enter your earned in- come (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 2020, 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 de- pendent care benefits for federal income tax purposes is included in your federal AGI. If the taxable portion of employer-paid depen- dent care benefits is the same for federal and Hawaii income tax purposes, no additional ad- justment needs to be made. If the taxable por- tion of employer-paid dependent care benefits is different 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 (d) for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Be sure to put your name and social security number on the statement. Also, write “See attached” on the dotted line next to line 22. Column (a). Enter each qualifying person’s name. Column (b). Enter the qualifying person’s relationship to you. Column (c). Enter the qualifying person’s social security number. Column (d). Enter the qualified expenses you incurred and paid in 2020 for the person listed in column (a). Do not include in column (d) qualified expenses: • You incurred in 2020 but did not pay until 2021. You may be able to use these expens- es to increase your 2021 credit. • You incurred in 2019 but did not pay until 2020. Instead, see the instructions for line 28 on page 33. • You prepaid in 2020 for care to be provided in 2021. These expenses may only be used to figure your 2021 credit. Lines 23 and 24 Earned Income Limit The amount of your qualified expenses can- not be more than your earned income or, if married filing a joint return, the smaller of your earned income or your spouse’s earned income. In general, earned income is wages, salaries, tips, and other employee compensation. It also includes net earnings from self-employment. Unmarried taxpayers. If you are unmar- ried at the end of 2020 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 fil- ing a joint return, figure each spouse’s earned income separately and disregard community property laws. Enter your earned income on line 23 and your spouse’s earned income on line 24. If You or Your Spouse Was a Student or Disabled. Your spouse’s earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of five calendar months during 2020. The months need not be consecu- tive. A school does not include an on-the-job training course, correspondence school, or a school offering courses only through the In- ternet. Your spouse was disabled if he or she was not physically or mentally capable of self- care. Figure your spouse’s earned income on a monthly basis. For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $200 ($400 if more than one qualifying person was cared for in 2020). If your spouse also worked dur- ing that month, use the higher of $200 (or $400) or his or her actual earned income for that month. For any month that your spouse was not a student or disabled, use your spouse’s actual earned income if he or she worked during the month. Your earned income. These rules for a spouse who was a student or disabled also ap- ply 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 2020). If you also worked during that month,

Page 33 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2019 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2019 Itemized Deduction Worksheet A-2, line 5 ........... 2. Enter from your 2019 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 16) .... 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 2019 Form N-11, line 22 ...................... 6. Enter the amount shown below for the fi ling status you claimed on your 2019 Form N-11 ................................................ Single or married fi ling separately— $2,200 Married fi ling jointly or qualifying widow(er)— 4,400 Head of household— 3,212 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 2020 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 Other adjustments (attach separate explanation to Form N-11) ................. k Add lines a to j. Enter here and on Form N-11, line 10 ............ Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815 ................................................ b Hawaii tax refund adjustment ........................................................ c Interest earned by an Individual Housing Account ..................... d Qualifying compensation to Hansen’s disease patient .............. e Expenses connected with federal credits .................................... f Child’s interest and dividend income on federal Form 8814 that is not reported on Form N-814 ......................... g Premiums on and benefi ts from prepaid legal services plans ............... h Student loan interest deduction .................................................... i Employer-provided adoption benefi ts .......................................... j Certain income from a qualifi ed high technology business ....... k Individual development accounts ................................................. l Moving expenses ........................................................................... m Qualifi ed bicycle commuting reimbursement .............................. n Other adjustments (attach separate explanation to Form N-11) .............. o Add lines a to n. Enter here and on Form N-11, line 18 ............ enter the higher of $200 (or $400) or your ac- tual earned income for that month. Both spouses were students or disabled. If, in the same month, both you and your spouse were either students or disabled, only one of you can be treated as having earned income in that month under these rules. Self-employment Income. You must reduce your earned income by any loss from self- employment. If you only have a loss from self- employment, or your loss is more than your other earned income, you cannot take the credit. Line 28 Amount of the Credit If you had qualified expenses for 2019 that you did not pay until 2020, you may be able to increase the amount of credit you can take in 2020. To do this, multiply the 2019 expenses you paid in 2020 by the applicable percent- age from the table on line 27 that applies to your 2019 adjusted gross income. Your 2019 expenses must be within the 2019 limits. At- tach a computation showing how you figured the increase. If you can take a credit for your 2019 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 34 Worksheets (continued) Itemized Deductions Worksheet WORKSHEET A-1– Medical and Dental Expenses 1. Enter amount of medical and dental expenses (see page 17 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 Note: You can claim a deduction for state and local, and foreign, income, war profi ts, and excess profi ts taxes (or state and local general sales taxes if an election is made to deduct state and local general sales taxes instead of state and local income taxes) if 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 widow(er). 5. State and local (check only one box):

a Income taxes, or

b General sales taxes ............................................................ 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 19 of Instructions). ............................... 16. Other than by cash or check (if any gift of $250 or more, see page 19 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 20). ..................... 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 21) (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. ............................................................................................. 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 page 22 of the Instructions. Itemized Deductions Worksheet (continued) Total Itemized Deductions Worksheet 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 35 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-338, Tax Credit for Flood Victims............. h Enter any additional tax from Form N-344, Recapture of Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit ....................................... i Enter any additional tax from Form N-348, Recapture of Capital Infrastructure Tax Credit ................................................... j Enter any additional tax from Form N-405, Tax on Accumulation Distribution of Trusts .............................................. k Enter any additional tax from Form N-586, Recapture of Tax Credit for Low-Income Housing............................................. l Enter any additional tax from Form N-814, Parent’s Election to Report Child’s Interest and Dividends ...................... m Add lines a or b, and c through l. 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 l, fi ll in the oval before “. . . if tax . . . is included.” on Form N-11, line 27. Tax on Capital Gains Worksheet Note: If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifi cations) or under, do not use this worksheet. 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 23 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 23 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 Married fi ling jointly or qualifying widow(er)— 48,000 Head of household— 36,000 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 above. 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 this page ......................................... 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 9. Any excess cannot be carried forward ....................

Page 36 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 2020. This amount should be shown in box 12 of your 2020 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 2020, 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). Do not enter more than 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 2020 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 33 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 33 ......................................................................................................................... *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 2020 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 widow(er) 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 widow(er); $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 2020 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 33 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 33. ....................................................... **Hawaii modifi ed adjusted gross income is your Hawaii adjusted gross income before subtracting any deduction for student loan interest. Worksheets (continued)

Page 37 2020 TAX TABLES Tax Table Must Be Used By Persons With Taxable Income Of Less Than $100,000 For a copy of the Tax Table, go to tax.hawaii.gov/forms/

Page 38 2020 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 the amount on Form N-11, Line 26 is: Your tax is: Not over $2,400 .............................................. 1.40% of taxable income Over $2,400 but not over $4,800 .................... $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600 .................... $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400 .................. $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200 ................ $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000 ................ $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000 ................ $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000 ................ $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000 .............. $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000 ............ $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000 ............ $ 13,879 plus 10.00% over $175,000 Over $200,000 ................................................ $ 16,379 plus 11.00% over $200,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS If the amount on Form N-11, Line 26 is: Your tax is: Not over $4,800 .............................................. 1.40% of taxable income Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800 ................ $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400 ................ $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000 ................ $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000 ................ $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000 ................ $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000 .............. $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000 ............ $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000 ............ $ 27,757 plus 10.00% over $350,000 Over $400,000 ................................................ $ 32,757 plus 11.00% over $400,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If the amount on Form N-11, Line 26 is: Your tax is: Not over $3,600 .............................................. 1.40% of taxable income Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800 ................ $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000 ................ $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000 ................ $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000 ................ $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000 .............. $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500 ............ $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000 ............ $ 20,818 plus 10.00% over $262,500 Over $300,000 ................................................ $ 24,568 plus 11.00% over $300,000 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 39 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. Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii’s tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference. Taxpayer rights are at the heart of good tax administration — a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation. HAWAII TAXPAYER BILL OF RIGHTS I. Protection of Taxpayer Rights Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the De- partment of Taxation (Department). II. Tax Information Taxpayers have a right to tax information written in plain language. Taxpayers have a right to examine their own tax records, audit fi les, and collection fi les. Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees. Taxpayers have a right to obtain explanations regarding billings and assessments. III. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and 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. IV. Privacy and Confi dentiality Taxpayers have a right to be assured that their dealings with the Department will be kept confi dential. Taxpayers have a right to be assured that their tax re- turns and tax return information will not be disclosed, except as provided by law. V. Time Limitations Taxpayers are entitled to seek a refund if they have over- paid their taxes. A claim for refund must be fi led within the applicable statute of limitations. The Department may assess a taxpayer additional taxes if the assessment is made within the applicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudulent return or failure to fi le a return. Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department. If the Department is notifi ed by the Internal Revenue Service or a taxpayer of any changes, corrections, or adjustments to the taxpayer’s Federal tax return, the statute of limitations is automatically extended. VI. Audits and Assessments Taxpayers have a right to a Proposed Notice of Assess- ment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the tax- payer’s last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) informs taxpayers of their right to request clarifi cation or to object to the tax assessment within 30 days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assess- ment will become fi nal after the expiration of 30 days from the mailing of the Proposed Notice of Assessment. Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of 30 days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment. Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior manage- ment to discuss a Proposed or Final Notice of Assess- ment if they do not agree with the tax assessment. Taxpayers have a right to request that the Department consider a closing agreement to reduce a Proposed or Final Notice of Assessment. Closing agreements are fi - nal. VII. Tax Appeals/Payment Under Protest Taxpayers have a right to information regarding proce- dures for appealing a tax assessment or a denial of a claim for refund. Tax Appeals. Taxpayers have a right to appeal an as- sessment or a denial of a claim for refund to the board of review or to the tax appeal court. Taxpayers also have a right to appeal an assessment to our Administrative Ap- peals Offi ce. In order to appeal to the Administrative Ap- peals Offi ce, an appeal application must be fi led within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assessment. The assessment does not need to be paid in order to appeal to the Administra- tive Appeals Offi ce. 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 within 30 days to the Intermediate Appellate Court. The fi rst appeal to either the board of review or to the tax appeal court may be made without payment of the tax assessed. However, the assessed tax must be paid 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 income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm. Payment Under Protest. In lieu of fi ling an appeal or if an appeal is not fi led with the board of review, with the tax appeal court, or with the Administrative Appeals Offi ce within 30 days from the date the Final Notice of Assess- ment was mailed, the taxpayer may pay the disputed tax assessment under written protest and seek to recover the taxes by fi ling an action in tax appeal court within 30 days from the date of payment. VIII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment on any tax matter, including audits, collections, and appeals. IX. Taxpayer Advocate Taxpayers have a right to seek the assistance of our Tax- payer Advocate to resolve any tax-related problem after all other means for resolving the problem have been ex- hausted, or if they feel that their rights as a taxpayer have been abridged, except in the case of a criminal tax investigation. X. Installment Agreements, Waivers, and Compromises Installment Agreements. Taxpayers have a right to 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 in good standing. Interest will continue to accrue on the outstanding tax and penalty until paid in full. The Department may offset any outstanding tax liability with any credits due to the taxpayer from other taxes. Waiver of Penalties and Interest. Taxpayers have a right to request that the Department waive penalties and 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 Offers. Taxpayers have a right to request that the Department consider a compromise offer 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 offer in compromise without the Governor’s approval after the offer in com- promise has been posted on the Department’s website for fi ve calendar days. Any offer in compromise submitted to the Department must be accompanied by 20% of the amount of the offer in cases of a lump-sum offer 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 offer in compromise has been submitted will not be required to submit a payment with an offer in compromise sub- mission. In cases where an offer in compromise is re- jected, the payment amount will be applied to the tax li- ability of the taxpayer that was fi rst assessed. XI. Collections Taxpayers have a right to be informed in writing to the taxpayer’s last known address of possible collection 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 correct- ed 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 effects; books and tools of a trade, business, or profession; unemployment benefi ts; and undelivered mail. (This is a reproduction of the originally issued document) Revised October, 2019

Page 40 Index to Instructions A Address Change ........................................... 29 Address of Hawaii Department of Taxation ..... 6 Adjustments to Income ......................... 12 – 16 Amended Returns — Balance Due (or Refund) ....................... 26 Change in Federal Taxable Income ....... 29 Filing .......................................... 26 and 29 Annuities ........................................................ 14 Attachments to Return .................................. 28 B Balance Due (or Refund) .............................. 25 Birth or Death of Dependent ......................... 11 Blind, Deaf, or Totally Disabled Person ......... 22 Business Income — Rents on Schedule E ............................. 27 Schedule C ............................................ 27 Schedule F ............................................ 27 Business Use of Your Home ......................... 21 C Capital Gains and Losses ................. 23 and 35 Casualty and Theft Losses ........................... 20 Changes to Note ............................................. 2 Civil Unions ..................................................... 4 Contributions to Charity ................................ 19 Credit for Child and Dependent Care Expenses ............................. 23 and 31 – 33 Credits Against Tax ........................... 23 and 24 D Death of Taxpayer ........................................... 6 Dependents — Exemptions ............................ 9 Direct Deposit of Refund ............................... 25 Disability — Exemption ................................. 22 Divorced or Separated Parents ..................... 10 Domicile Defi ned ............................................. 5 E Educational Expenses .................................. 21 Employee Business Expenses...................... 21 Estimated Tax ...................................... 6 and 24 Exemptions.......................................... 9 and 22 Extension of Time to File ............................... 29 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 ...................................... 5 Filing Status..................................................... 7 H Hawaii Taxpayer Bill of Rights ....................... 39 Head of Household ......................................... 8 I Income Tax Withholding ................................ 24 Individual Housing Accounts — Distributions From.................................. 13 Payments to ........................................... 15 Tax Liability Upon the Sale or Transfer .. 13 Individual Retirement Accounts (IRAs) ......... 14 Interest Expense ........................................... 19 Interest Income ................................. 12 and 15 Interest — Late Payment of Tax .................... 29 Itemized Deductions — ......................... 17 – 22 You Choose to Itemize Deductions ........ 17 You MUST Itemize Deductions .............. 17 M Married Persons — Filing Joint Return ................................... 8 Filing Separate Returns ........................... 8 Special Rule for Aliens ............................ 8 Who Live Apart ........................................ 9 Medical and Dental Expenses ...................... 17 Miscellaneous Deductions ............................ 21 Multistate Tax Compact Act............................. 7 N Net Operating Loss ........................... 16 and 26 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) ....................... 26 Penalties and Interest — Failure to Pay Tax After Filing Timely Return ............................................... 29 Late Filing of Return .............................. 29 Underpayment of Estimated Tax ........................................ 26 and 29 Pensions and Annuities ................................. 14 Political Campaigns — Hawaii Election $3 Check-off ............................................ 28 Preparer — Did you have someone else prepare your return? ................................ 28 R Records — How Long to Keep ..................... 29 Refundable Food/Excise Tax Credit ................................................. 23 Related Federal/Hawaii Tax Forms ................. 3 Reminders ........................................... 2 and 28 Rent — Income ............................................. 27 Resident .......................................................... 5 Retirement Plan Payments ........................... 14 Rounding Off to Whole Dollars ..................... 11 S Same-Sex Marriage ........................................ 4 Social Security Number .................................. 7 Steps for Preparing Your Return ........................... 7 – 11 and 28 – 29 Student Dependent — Exemption ................ 11 T Tax — Computation .............................. 23 and 35 Other — Accumulation Distribution of Trusts .... 35 Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000 ................................... 23 Distributions from an Individual Housing Account ............... 13 and 35 Lump-Sum Distributions ..................... 14 Parent’s Election to Report Child’s Interest and Dividends .................. 35 Recapture of Capital Goods Excise Tax Credit ...................................... 35 Recapture of Capital Infrastructure Tax Credit ...................................... 35 Recapture of Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit ...................................... 35 Recapture of Low-Income Housing Tax Credit ...................................... 35 Recapture of Tax Credit for Flood Victims .......................................... 35 Sale of Your Home Purchase with Proceeds from an Individual Housing Account ........................... 13 Other Methods of Computing ................ 23 Tax Credits ........................................ 23 and 30 Tax Credits for Hawaii Residents — Credit for Child and Dependent Care Expenses ............. 23 and 31 – 33 Credit for Low-Income Household Renters ......................... 23 and 30 – 31 Tax Rate Schedules ...................................... 38 Tax Tables ...................................................... 37 Taxes You CAN Deduct ................................. 18 Third Party Designee .................................... 28 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 .............................................. 5 Withholding — Hawaii Tax ............................ 24 Worksheets ........................................... 33 – 36

FORM STATE OF HAWAII — DEPARTMENT OF TAXATION N-11 Individual Income Tax Return (Rev. 2021) RESIDENT

Calendar Year 2021

OR AMENDED Return NOL Carryback IRS Adjustment First Time Filer THIS SPACE RESERVED

1

Single

2 Married filing joint return (even if only one had income).

3 Married filing separate return. Enter spouse’s SSN and the first four letters of last name above. Enter spouse’s full name here. _____________________________________ 4

Head of household (with qualifying person). If the qualifying person is a child but not your dependent, enter the child’s full name. h __________________________________ 5

Qualifying widow(er) (see page 8 of the Instructions) Enter the year your spouse died • ATTACH CHECK OR MONEY ORDER HERE • • ATTACH COPY 2 OF FORM W-2 HERE • FORM N-11 (REV. 2021) DO NOT WRITE IN THIS AREA Fiscal Year

and Beginning

Ending u IMPORTANT — Complete this Section u

Enter the first four letters of your last name. Use ALL CAPITAL letters Your Social Security Number Deceased

Date of Death

Enter the first four letters of your Spouse’s last name. Use ALL CAPITAL letters Spouse's Social Security Number Deceased

Date of Death Your First Name M.I. Your Last Name Suffix Spouse’s First Name M.I. Spouse’s Last Name Suffix Care Of (See Instructions, page 7.) Present mailing or home address (Number and street, including Rural Route) City, town or post office State Postal/ZIP code If Foreign address, enter Province and/or State

Country

6a Yourself............................................. Age 65 or over........................................................

6b Spouse.............................................. Age 65 or over........................................................}

6c and

6d

6e Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d above.............................................. Dependents: If more than 4 dependents

2. Dependent’s social 1. First and last name use attachment

security number 3. Relationship Enter number of your children listed... 6c  Enter number of other dependents.....6d Â

6e  FOR OFFICE USE ONLY

N111C0S1 N11_I 2021A 01 VID01 ID NO 01 M M D D Y Y M M D D Y Y

(Fill in only ONE oval) Please Write Using a Black Ink Pen. Enter One Letter Or Number In Each Box. Fill In Ovals Completely. Do NOT Submit a Photocopy!! CAUTION: If you can be claimed as a dependent on another person’s tax return (such as your parents’), DO NOT fill in oval 6a, but be sure to fill in the oval above line 21.

If you filled ovals 3 and 6b above, see the Instructions on page 8 and if your spouse meets the qualifications, fill in this oval Enter the number of ovals filled on 6a and 6b.......... M M D D Y Y M M D D Y Y

FORM N-11 (REV. 2021) Form N-11 (Rev. 2021) Page 2 of 4 ROUND TO THE NEAREST DOLLAR

7 Federal adjusted gross income (AGI) (see page 11 of the Instructions)........................................ 7

8 Difference in state/federal wages due to COLA, ERS,

etc. (see page 11 of the Instructions)....................................8

9 Interest on out-of-state bonds

(including municipal bonds)..................................................9

10 Other Hawaii additions to federal AGI

(see page 11 of the Instructions).........................................10

11 Add lines 8 through 10...................Total Hawaii additions to federal AGI 11

12 Add lines 7 and 11......................................................................................................................... 12

13 Pensions taxed federally but not taxed by Hawaii

(see page 13 of the Instructions)........................................13

14 Social security benefits taxed on federal return..................14

15 First $7,152 of military reserve or Hawaii national

guard duty pay....................................................................15

16 Payments to an individual housing account........................16

17 Exceptional trees deduction (attach affidavit)

(see page 14 of the Instructions)........................................17

18 Other Hawaii subtractions from federal AGI

(see page 14 of the Instructions)........................................18

19 Add lines 13 through 18

.............................................Total Hawaii subtractions from federal AGI 19

20 Line 12 minus line 19.............................................................................................Hawaii AGI h 20

21 If you do not itemize your deductions, go to line 23 below. Otherwise go to page 15 of the Instructions

and enter your itemized deductions here. 21a Medical and dental expenses

(from Worksheet A-1)........................................................21a 21b Taxes (from Worksheet A-2)............................................ 21b 21c Interest expense (from Worksheet A-3)............................21c 21d Contributions (from Worksheet A-4)................................. 21d 21e Casualty and theft losses (from Worksheet A-5)...............21e 21f Miscellaneous deductions (from Worksheet A-6).............. 21f

23 If you checked filing status box: 1 or 3 enter $2,200;

2 or 5 enter $4,400; 4 enter $3,212........................................................Standard Deduction h 23

24 Line 20 minus line 22 or 23, whichever applies. (This line MUST be filled in).................. 24 N112C0S1 N11_I 2021A 02 VID01 ID NO 01 CAUTION: If you can be claimed as a dependent on another person’s return, see the Instructions on page 15, and fill in this oval. If amount is negative (loss), shade the minus (-) in the box. Example: - - - - TOTAL ITEMIZED DEDUCTIONS 22 Add lines 21a through 21f. If your Hawaii adjusted gross income is above a certain amount, you may not be able to deduct all of your itemized deductions. See the Instructions on page 20. Enter total here and go to line 24. - .00 Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

FORM N-11 (REV. 2021) Form N-11 (Rev. 2021) Page 3 of 4 27a If tax is from the Capital Gains Tax Worksheet, enter

the net capital gain from line 14 of that worksheet............27a

28 Refundable Food/Excise Tax Credit

(attach Form N-311) DHS, etc. exemptions ....28

29 Credit for Low-Income Household

Renters (attach Schedule X)...............................................29

30 Credit for Child and Dependent

Care Expenses (attach Schedule X)...................................30

31 Credit for Child Passenger Restraint

System(s) (attach a copy of the invoice).............................31

32 Total refundable tax credits from

Schedule CR (attach Schedule CR)...................................32

33 Add lines 28 through 32..................................................................Total Refundable Credits h 33

34 Line 27 minus line 33. If line 34 is zero or less, see Instructions.........Adjusted Tax Liability h 34

35 Total nonrefundable tax credits (attach Schedule CR)................................................................... 35

36 Line 34 minus line 35..................................................................................................Balance h 36

37 Hawaii State Income tax withheld (attach W-2s)

(see page 25 of the Instructions for other attachments)....................37

38 2021 estimated tax payments.............................................38

39 Amount of estimated tax applied from 2020 return.............39

40 Amount paid with extension................................................40

41 Add lines 37 through 40..................................................................................Total Payments h 41

42 If line 41 is larger than line 36, enter the amount OVERPAID (line 41 minus line 36) (see Instructions).. 42

43 Contributions to (see page 22 of the Instructions):........................ Yourself Spouse

43a Hawaii Schools Repairs and Maintenance Fund...................... $2 $2

43b Hawaii Public Libraries Fund.................................................... $5 $5

43c Domestic and Sexual Violence / Child Abuse and Neglect Funds.............. $5 $5 N113C0S1 N11_I 2021A 03 VID01 ID NO 01

25 Multiply $1,144 by the total number of exemptions claimed on line 6e.

If you and/or your spouse are blind, deaf, or disabled, fill in the applicable oval(s),

and see page 20 of the Instructions.

Yourself Spouse................................................................................................... 25

26 Taxable Income. Line 24 minus line 25 (but not less than zero).................. Taxable Income h 26

27 Tax. Fill in oval if from Tax Table; Tax Rate Schedule; or Capital Gains Tax

Worksheet on page 33 of the Instructions.

( Fill in oval if tax from Forms N-2, N-103, N-152, N-168, N-312, N-338,

N-344, N-348, N-405, N-586, N-615, or N-814 is included.)...............................................Tax h 27 - - Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

44 Add the amounts of the filled ovals on lines 43a through 43c and enter the total here................. 44

45 Line 42 minus line 44........................................................................................................ 45 .00 .00

FORM N-11 (REV. 2021)

46 Amount of line 45 to be applied to your

2022 ESTIMATED TAX.......................................................46 47a Amount to be REFUNDED TO YOU (line 45 minus line 46) If filing late,

see page 23 of Instructions............................................................................................................ 47a 47b Routing number

47c Type: Checking Savings 47d Account number

48 AMOUNT YOU OWE (line 36 minus line 41)................................................................................. 48

49 PAYMENT AMOUNT Submit payment online at hitax.hawaii.gov or attach check or

money order payable to “Hawaii State Tax Collector.”................................................................... 49

51 AMENDED RETURN ONLY – Amount paid (overpaid) on original return. (See Instructions) (attach Sch. AMD)....... 51

52 AMENDED RETURN ONLY – Balance due (refund) with amended return. (See Instructions) (attach Sch. AMD)..... 52

53 Did you file a federal Schedule C? Yes No If yes, enter Hawaii gross receipts

your main business activity: , your main business product: , AND your HI Tax I.D. No. for this activity GE

54 Did you file a federal Schedule E

If yes, enter Hawaii gross rents received

for any rental activity? Yes No AND your HI Tax I.D. No. for this activity GE

55 Did you file a federal Schedule F? Yes No If yes, enter Hawaii gross receipts

your main business activity: , your main business product: , AND your HI Tax I.D. No. for this activity GE If designating another person to discuss this return with the Hawaii Department of Taxation, complete the following. This is not a full power of attorney. See page 25 of the Instructions. Designee’s name Phone no. Identification number HAWAII ELECTION

Do you want $3 to go to the Hawaii Election Campaign Fund? Yes No CAMPAIGN FUND

If joint return, does your spouse want $3 to go to the fund? Yes No DECLARATION — I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS. (See page 25 of the Instructions) Form N-11 (Rev. 2021) Page 4 of 4 N114C0S1 N11_I 2021A 04 VID01 ID NO 01 - -

Fill in this oval if this refund will ultimately be deposited to a foreign (non-U.S.) bank. Do not complete lines 47b, 47c, or 47d. DESIGNEE PLEASE SIGN HERE Preparer’s Date Check if Preparer’s identification number Signature h

self-employed h o Print Preparer’s Name h

Federal E.I. No. h Firm’s name (or yours if self-employed), h

Phone No. h Address, and ZIP Code

Paid Preparer’s Information h h h  Your signature Date Spouse’s signature (if filing jointly, BOTH must sign) Date h h Your Occupation Daytime Phone Number Your Spouse’s Occupation Daytime Phone Number Note: Filling in the “Yes” oval will not increase your tax or reduce your refund.

50 Estimated tax penalty. (See page 23 of

Instructions.) Do not include on line 42 or 48. Fill in

this oval if Form N-210 is attached h ....................50 Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

2021 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 Hawaii 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. You can 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, 2022. 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

Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321

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 helping us provide more effi cient service.

ISAAC W. CHOY

Director of Taxation DUE DATE: APRIL 20, 2022 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 adopted the following provisions of the Consolidated Appropriations Act (CAA): (1) Extension of the exclusion from gross income of loans forgiven under the Paycheck Protection Program and Economic Injury Disaster Loans, (2) Extension and increase of the charitable deduction, up to $300 for single fi lers and $600 for joint fi lers, for taxpayers who do not itemize on their returns, (3) Extension of the increase to certain charitable contribution limits, (4) Reduction in medical expense deduction fl oor for medical expenses that exceed the 7.5% of adjusted gross income, decreased from historic 10% threshold for the itemized deductions, and (5) Exclusion from gross income of the amounts received as “recovery rebates” under the CAA (the stimulus payments). (Act 89, SLH 2021) • The Low-Income Housing Tax Credit is amended by clarifying when and how members may claim the credit, requiring taxpayers to fi le federal Form 8609 to claim the credit, providing additional tax provisions with respect to building and projects placed in service after December 31, 2020, and extending the sunset date to December 31, 2027. • Taxpayers may exclude up to $7,152 of their military reserve or Hawaii National Guard duty pay from their income, eff ective for taxable years beginning after December 31, 2020. (Act 197, SLH 2004) Important Reminders File and Pay on Time • Please fi le your return and pay your taxes by April 20, 2022. • 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, 2022, you are granted an automatic 6-month extension of time to fi le your return through October 20, 2022. 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, 2022. (2) If you have a balance due, you must pay your taxes in full by April 20, 2022. File Form N-200V with your payment. You may not use federal Form

4868 instead 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.

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 C-EZ .............Net Profi t 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 2021 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 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. Note: The federal government recognizes marriages between individuals of the same sex for federal 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. For Hawaii income tax purposes, civil union couples have the same tax fi ling status options as married couples. Also, if an employee benefi t is tax-exempt when extend- ed to the opposite sex spouse of an employee, or to the children of the spouse, the benefi t is tax-exempt when extended to a civil union partner of an employee, or to the children of the civil union partner. Note: Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal income tax purposes. Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to fi le as unmarried individuals on their federal income tax returns. Also, the income reported for federal and for Hawaii income tax purposes may diff er, depending on the situation. For example, certain employee benefi ts that are tax-exempt when provided to married couples and the children of married couples may be taxable federally when they are provided for civil union partners and their children, unless the civil union partner or their children qualify as dependents under IRC section 152. Who Must File 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 $3,344 Single $3,344 Head of household $4,356 Qualifying widow(er) $5,544 Married fi ling jointly $6,688 For Individuals Age 65 or older Filing Status Gross Income of Married fi ling separately $4,488 Single $4,488 Head of household $5,500 Qualifying widow(er) $6,688 Married fi ling jointly, one is 65 or older $7,832 Married fi ling jointly, both are 65 or older $8,976 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-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 In- frastructure Tax Credit; Form N-405, Tax on Accumula- tion Distribution of Trusts; Form N-586, Recapture of Tax Credit for Low-Income Housing; or Form N-814, Parent’s Election to Report Child’s Interest and Divi- dends, 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-

Page 5 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.” 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 2021. 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 Note: For more information, see Tax Information Release No. 90-3, “Income Taxation and Eligibility for Credits of an Individual Taxpayer Whose Status Changes from Resident to Nonresident or from Nonresident to Resident,” Tax Information Release No. 90-10, “Clarifi cation of Taxation and the Eligibility for Personal Exemptions and Credits of Residents and Nonresidents in the Military and Spouses and Dependents of Persons in the Military,” Tax Information Release No. 97-1, “Determination of Residence Status,” Tax Information Release No. 2010-01, “Military Spouses Residency Relief Act (“MSRRA”),” and Department of Taxation Announcement No. 2019-01, “Military Spouses Residency Relief Act; Amendments to the Servicemembers Civil Relief Act enacted December 31, 2018; Tax Information Release No. 2010-01.” 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. 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, 2022. 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 26. If you cannot meet the deadline, you are automatically granted a 6-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, 2022, 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. 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. If you must make an additional payment of tax on or before April 20, 2022 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, fi le Form N-200V with your payment. The extension of time to fi le is not an extension of time for payment of tax. Form N-200V can be fi led and payment made elec- tronically through the State’s Internet portal. Go to tax. hawaii.gov/eservices/ for more information. Federal Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, may not be used in lieu of Form N-200V. Note: Returns for fi scal year taxpayers must be fi led on or before the 20th day of the fourth month following the close of the fi scal year. Note: Under Hawaii Income Tax Law, certain tax credits must be claimed within 12 months from the close of the tax year. 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-

Page 6 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. 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 Telephone for the hearing impaired: 808-587-1418 Toll-Free: 1-800-887-8974 Other Information Death of Taxpayer Did the taxpayer die before fi ling a return for 2021? 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 2021 and you did not remarry in 2021, or if your spouse died in 2022 before fi ling a return for 2021, you may still fi le a joint return for the 2021 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. Note: If you did not fi le a tax return for the preceding year 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, (2) You had no tax liability for the preceding year, and (3) Your tax year covered a 12-month pe- riod. 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. Note: If you were a nonresident or a part-year resident in the preceding year, you do not meet the exception under number 2. Due Dates for Estimated Tax Payments. You can pay all of your estimated tax by April 20, 2022, or in four equal amounts by April 20, 2022, June 20, 2022 September 20, 2022, and January 20, 2023. Each pay- ment must be submitted with Form N-200V, Individual Income Tax Payment Voucher. Form N-200V can be fi led and payment made electronically through the State’s Internet portal. For more information, go to 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 26. For more information, see Tax Facts 2019-03, “Esti- mated Income Tax for Individuals.” 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, be- gin on this page and end on page 11. Step 6, fi lling in the rest of the return, is on page 11. The Line-By-Line Instructions for Form N-11 begin on page 11 and end on page 25. Finally, steps 7 through 12 begin on page 25. These are the steps you should take after your Form N-11, and other schedules and forms you need, are fi lled in. If you follow these steps and read the Line-By-Line Instructions, we feel you can fi ll in your return quickly and accurately. If you have any questions, call our 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.

Page 7 Remember, even if someone else prepares your return incorrectly, YOU are still responsible. Step 2 If you plan to claim tax credits or itemize deductions, get the information and expense records you need. These instructions tell you what credits and 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 24 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. Filing Status Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only one oval. Note: Civil union couples have the same tax fi ling status options as married couples. Note: More than one fi ling status may apply to you. Choose the one that will give you the lowest tax. Your Hawaii fi ling status may or may not be the same as your federal fi ling status. 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, 2021. • 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 2021, 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, 2021, and did not remarry before the end of 2021. If you have a child, you may be able to use the qualifying widow(er) fi ling status. See Qualifying Widow(er) 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 You can fi ll in oval 2 if any of the following apply. • You were married at the end of 2021, even if you did not live with your spouse at the end of 2021. • Your spouse died in 2021 and you did not remarry in 2021. • You were married at the end of 2021, and your spouse died in 2022 before fi ling a 2021 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. Note: 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 2021 or in 2022 before fi ling a return for 2021, 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. 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 2021, 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-

Page 8 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. 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. 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 2021, had a child living with you, and lived apart from your spouse during the last six months of 2021, 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 2021, 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 Note: Since this fi ling status is for unmarried individuals who provide a home for certain other persons, a person in a civil union may not choose “head of household” as their fi ling status. However, a person in a civil union may fi le as “head of household” if the person is considered unmarried because they lived apart from their civil union partner for the last six months of 2021 and they meet the other rules under Married persons who live apart on this page. 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 2021. But if, at the end of 2021, 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 2021 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 2021 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 2021, 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 2021 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 2021, 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 2021, you are considered unmarried if all of the following apply. • You lived apart from your spouse for the last six months of 2021. 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 2021. • Your home was the main home of your child, step- child, or foster child for more than half of 2021 (if half or less, see Exception to time lived with you on this page). • 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 Widow(er) You can fi ll in oval 5 and use joint return tax rates for 2021 if all of the following apply. • Your spouse died in 2019 or 2020 and you did not remarry before the end of 2021. • 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 2021: – The child had gross income of $4,300 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 2021. 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 your spouse died in 2021, you cannot fi le as qualify- ing widow(er). Instead, see the instructions for 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. A child is considered to have lived with you for all of 2021 if the child was born or died in 2021 and your home was the child’s home for the entire time he or she was alive.

Page 9 Keeping up a home. To fi nd out what is included in the cost of keeping up a home, see federal Publication 501. Note: See Death of Taxpayer on page 6 for more information. Special Rule for Nonresident Aliens and Dual-Status Aliens.—The special rules for Qualifying Widow(er) 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, 2022. If you can be claimed as a dependent on another person’s tax return, do not fi ll in the ovals on line 6a. 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 2021, 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. If you became divorced or legally separated during 2021, you cannot take an exemption for your former spouse. Fill in the oval for “Age 65 or over” if your spouse was age 65 or over as of January 1, 2022 and your fi ling status is married fi ling jointly. Death of your spouse. If your spouse died in 2021 and you did not remarry by the end of 2021, 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 four 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 2021 and younger than you (or your spouse, if fi ling jointly), or under age 24 at the end of 2021, 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 2021, and • Who is not fi ling a joint return for 2021 or is fi ling a joint return for 2021 only to claim a refund of with- held income tax or estimated tax paid, and • Who lived with you for more than half of 2021. 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 2021 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 2021. 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 $4,300 in 2021. 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 2021. 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 2021 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 2021 (whether or not they are or were married). 2. The child received over half of his or her support for 2021 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 2021. 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 2021, 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 claim the child as a dependent, and the noncusto- dial parent provides at least $600 for support of the child during 2021. If conditions (1) through (4) apply, only the noncus- todial parent can claim the child for purposes of the de- Step 1 Step 2 Step 3

Page 10 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 2021. 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 2021, the person is considered to have lived with you for more than half of 2021 if your home was this person’s home for more than half the time he or she was alive in 2021. Any other person is considered to have lived with you for all of 2021 if the person was born or died in 2021 and your home was this person’s home for the entire time he or she was alive in 2021. 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 eli- gibility for head of household or qualifying widow(er) 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 2021, 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 2021. 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 2021. • 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 2021. • 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 2021, 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 2021 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 25. Please read and follow the instructions carefully. 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-

Page 11 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 2021, you must fi le Form N-15 instead. Caution: The dates to be entered at the top of Form N-11 are not for part-year residents to enter the period 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. Note: Since the federal government does not recognize civil unions as married individuals for federal income tax purposes, civil unions will continue to fi le as unmarried individuals on their federal income tax returns. Therefore, they should use federal Form 1040 as a worksheet to determine the amount to report as their federal AGI. Their federal AGI must be calculated as if they 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 Note: Interest from bonds issued by Hawaii, including Hawaii municipal bonds, is exempt from Hawaii and federal income tax. 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 the Gov- ernments of Puerto Rico, U.S. Virgin Islands, Guam, and American Samoa, or any of their political subdivi- sions. Also, do not include distributions of short-term or long-term gains because these amounts are included in federal 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. • Other adjustments. These items are explained in more detail as follows. Taxable Refund of State Income Taxes Note: A refundable state tax credit (except for the refundable food/excise tax credit, credit for low- income household renters, credit for child and dependent care expenses, and credit for child passenger restraint system(s)) is subject to income tax to the extent the refundable credit exceeds the taxpayer’s tax liability and results in a cash payment from the state. Because such a payment is not actually a refund of prior taxes paid, it is not treated as a tax refund potentially excludable under IRC section 111 (recovery of tax benefi t items). Therefore, the State Tax Refund Worksheet on page 31 should not be used to determine the taxable portion of these refundable state tax credits. For more information, see Tax Information Release No. 2010-10, “Common Income Tax & General Excise Tax Issues Associated with the Renewable Energy Technologies Income Tax Credit, HRS § 235-12.5.” 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. Note: None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, (b) elected to deduct state and local general sales taxes instead of state and local income taxes, or (c) did not deduct state and local income taxes because your federal adjusted gross income was above certain threshold amounts. If you received a refund or credit in 2021 for state income taxes you paid before 2021, 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 2021 that you were entitled to receive in 2021 but chose to apply to your 2021 estimated state income tax is considered to have been received in 2021. If you received a refund of 2020 taxes and you de- ducted state income taxes on line 21b of your 2020 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. Note: If you received income tax refunds from other states, include these amounts on line 1 of the State Tax Refund Worksheet on page 31. 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 2020 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 re- duced in 2020. To compute the proper amount, see the 2017 federal Publication 525, “Taxable and Nontax- able Income,” under Itemized deductions limited. In the computation, however, the Hawaii standard deduc- tion amounts must be used, the amount of the refund

Page 12 due to the Hawaii credits listed in the State Tax Refund Worksheet is subtracted, and the base amount for the limitation of itemized deductions remains at $166,800 ($83,400 for married taxpayers fi ling separately). If you use this calculation, enter the result on line 8 of the State Tax Refund Worksheet on page 31. If your 2020 state and local income tax refund is more than your 2020 state and local income tax deduction mi- nus the amount you could have deducted as your 2020 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 Note: Hawaii did not adopt the federal provisions for bonus depreciation, increased IRC section 179 deduction (Hawaii limit is $25,000), and inclusion of off -the-shelf computer software as property qualifying for the IRC section 179 deduction. If the bonus depreciation, increased IRC section 179 deduction, or IRC section 179 deduction for off -the-shelf computer software is claimed for federal tax purposes, you must: (a) complete a federal Form 4562 for Hawaii tax purposes, (b) attach the completed federal Form 4562 to the Hawaii tax return, (c) make the necessary adjustments to the Hawaii tax return for the depreciation diff erence between federal and Hawaii on line d of the Hawaii Additions Worksheet on page 31, and (d) attach to the Hawaii tax return any worksheet showing the computation of the adjustments. You must also keep records of the diff erences in the asset’s depreciable basis for federal and Hawaii tax purposes. If you claimed the capital goods excise tax credit, 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 or 2555-EZ 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 Addi- tions Worksheet on page 31, enter: • The amount on Form 2555-EZ, line 18; or • 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. 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. Other Adjustments Other adjustments to federal AGI include the following: • 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 needed to arrive at Hawaii adjusted gross income, enter the amount of the adjustment on line j 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.

Page 13 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 70-1/2 that are made to comply with the federal mandatory payout rule do qualify as a retirement payment whether or not the employee is still working full time. Distributions from a private employer pension plan received upon retirement are partially taxed by Hawaii if the employee contributed to the pension plan. Rollover IRAs A rollover IRA is treated as a continuation of the 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 2021, 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 Note: Act 13, Session Laws of Hawaii 2020, adopts the federal provision that provides for special distribution options and rollover rules for retirement plans and IRAs and expands permissible loans from certain retirement plans. Early Distributions 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. 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 2021, 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 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. Note: If your lump-sum distribution included capital gain amounts, you may be able to reduce your tax by including the capital gain amounts on Form N-152 and electing the capital gains treatment. See Form N-152 Instructions for more information. To compute the taxable portion of your annuity or pension, use Schedule J. Caution: Certain transactions, such as loans against your interest in a qualifi ed plan, may be treated as taxable distributions. For more information on the taxation of pensions, see sections 18-235-7-02 to 18-235-7-03, HAR, Tax Infor- mation Release No. 90-4, “Taxability of Benefi t Pay- ments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C),” and Tax Information Release No. 96-5, “Taxation of Pensions Under the Hawaii Net In- come Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act Benefi ts; Limita- tion on Deductions for Contributions to a Nonqualifi 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 $7,152 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: • $7,152, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve component. If you are married fi ling a joint return, and you and your spouse qualify, add the exclusions for both of you and enter the total on line 15. 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

Page 14 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, Hawaii Revised Statutes (HRS). Qualifi ed expenditures are those expenses you incurred to maintain the excep- tional tree (excluding interest) that are deemed “reason- ably 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 2021 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 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

Page 15 appears on federal Form 1099-INT) on line k of the Ha- waii Subtractions Worksheet on page 31. Moving Expenses 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. Note: If a resident taxpayer leaves the State of Hawaii for other than temporary or transitory purposes and is not domiciled in Hawaii, he or she ceases to be a resident; in such a case, as with a nonresident taxpayer, expenses incurred in moving to a new place of employment outside the State of Hawaii shall not be allowed. 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. If the Hawaii AGI is a negative number, shade the mi- nus (-) in the box to the left of the amount boxes. Note: 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. Note: If you carry back the farming NOL and are due a refund from the carryback, you may use Form N-109, Application for Tentative Refund from Carryback of Net Operating Loss, to get a quick refund. You may elect to carry the farming NOL forward instead of fi rst carrying it back to prior years. If you make this election, then you can use your farming NOL only in the carryforward period. To make this election, attach a statement to your original return fi led by the due date (including extensions) for the farming NOL year. This statement must state that you are electing to waive the carryback period under section 235- 7(d), HRS, and IRC section 172(b)(1)(B)(iv). If you fi led your original return on time but did not fi le the statement with it, you can make this election on an amended return fi led within 6 months of the original due date of the return, but not including any extension. Attach a statement to your amended return, and write “Filed pursuant to 26 C.F.R. 301.9100-2” at the top of the statement. Also include the statement noted above that you are waiving the carryback period. Once you elect to waive the carryback period, it cannot be changed later. If you do not fi le this statement on time, the carryback period cannot be waived and you must fi rst carry the farming NOL back before carrying it forward. 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 widow(er), and your itemized deductions are more than $4,400. • Married and fi ling a separate return, or Single, and your itemized deductions are more than $2,200. • Head of Household, and your itemized deductions are more than $3,212. • 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. Line 21a Medical and Dental Expenses Note: Act 89, Session Laws of Hawaii 2021, adopts the federal provision that allows all taxpayers to be subject to the 7.5% threshold for the itemized deduction for medical expenses, eff ective for taxable years beginning after December 31, 2020. 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.

Page 16 • 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 $4,300 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 2021 return. Example—You provided over half of your mother’s support but cannot claim her as a dependent because she received $4,300 of wages during 2021. 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 2021, 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. • 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 16 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 unless it was necessary to im- prove a deformity related to a congenital abnor- mality, an injury from an accident or trauma, or a disfi guring disease. Note: If expenses for cosmetic surgery are NOT deductible as medical expenses, then amounts paid for insurance coverage for such expenses are NOT deductible. Furthermore, if an employer health plan reimburses you for such expenses, the reimburse- ment 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). Note: If you were 65 or over but not entitled to so- cial security benefi ts, you may deduct premiums you voluntarily paid for Medicare A coverage. • 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 Note: Act 27, Session Laws of Hawaii 2018 (1) does 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) for tax years 2018 through 2025, but (2) does adopt the federal provision that foreign real property taxes cannot be deducted for tax years 2018 through 2025. 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. Taxpayers can claim a deduction for state and local, and foreign, income, war profi ts, and excess profi ts tax- es (or state and local general sales taxes if an election is made to deduct state and local general sales taxes instead of state and local income taxes) if their federal adjusted gross income is less than $100,000 and they are single or married fi ling separately; or less than $150,000 and they are a head of household; or less than $200,000 and they are married fi ling jointly or a qualifying widow(er). 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 2021 for a prior year, such as taxes paid with your 2020 state or local income tax return; • State and local estimated tax payments made during 2021, including any part of a prior year refund that you chose to have credited to your 2021 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 2021, 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 2021, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2021. 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- formation Release No. 2017-01, “Withholding of State Income Taxes on the Disposition of Hawaii Real Prop- erty.” State and Local General Sales Taxes Note: For purposes of the deduction for state and local general sales taxes, Hawaii’s general excise tax will qualify as a “sales tax.” If you elect to deduct state and local general sales taxes, check box b on line 5 of Worksheet A-2. To fi gure your deduction, you can use either your actual expenses or the optional sales tax tables. Actual Expenses. Generally, you can deduct the actu- al state and local general sales taxes (including compen-

Page 17 sating use taxes) you paid in 2021 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility ve- hicles, 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. Note: You must keep your actual receipts showing general sales taxes paid to use this method. Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2021 for amounts paid in 2021, reduce your actual 2021 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2021 for prior year purchases, do not reduce your 2021 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 Note: You cannot deduct foreign taxes you paid on real estate for tax years 2018 through 2025. 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 2021. Personal Property Taxes Include personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. Note: Hawaii does not have a personal property tax. However, you may include personal property taxes you paid to other states. 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.) Line 21c Interest You Paid Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provisions that (1) suspends the deduction for interest paid on home equity loans, and (2) lowers the dollar limit on mortgages qualifying for the home mortgage interest deduction for tax years 2018 through 2025. Complete Worksheet A-3 on page 32 to fi gure your deduction for interest. You should show on Worksheet A-3 interest on 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. 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 2021. 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 2021. The limit is $500,000 if married fi ling separately. Note: If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See the 2017 federal Publication 936. 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. Note: Expenses and interest for royalties and other income derived from any patents, copyrights, and trade secrets by an individual or a qualifi ed high technology business are deductible. Complete and attach Form N-158, Investment Interest Expense Deduction, to fi gure your deduction. Exception. You do not have to fi le Form N-158 if ALL of the following apply: • Your investment interest expense is not more than your investment income from interest and ordinary dividends. • You have no other deductible investment expenses. • You have no disallowed investment interest expense from 2020. 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 Note: Act 89, Session Laws of Hawaii 2021, extends the federal provision that allows the election to increase the adjusted gross income limitation on qualifi ed cash contributions from 60% to 100%, eff ective for contributions made in the calendar year of 2021. Cash gifts to donor-advised funds and supporting organizations do not qualify for this special election. The 100% limit is reduced dollar-for-dollar by other itemized charitable deductions. Note: Act 27, Session Laws of Hawaii 2018, adopts the federal provisions that increases the adjusted gross income limitation on cash contributions from 50% to 60%, eff ective for contributions made in tax years 2018 through 2025. Complete Worksheet A-4 on page 32 to fi gure your deduction for charitable contributions. 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

Page 18 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 a statement from the charitable organization showing 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. Note: You must get the statement by the date you fi le your return or the due date (including extensions) for fi ling your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your records. 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 Note: For areas in which a major disaster was declared between January 1, 2020 and February 25, 2021, Act 89, Session Laws of Hawaii 2021, adopts the provision of the Consolidated Appropriations Act of 2021 that waives the requirement that casualty losses from qualifi ed disasters must exceed 10% of adjusted gross income and exceed $500 to be deductible. Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that (1) limits the personal casualty loss deduction for property losses (not used in connection with a trade or business or transaction entered into for profi t) to apply only to losses incurred as a result of federally-declared disasters for losses arising in tax years 2018 through 2025, and (2) waives the requirement that casualty losses from qualifi ed disasters exceed 10% of adjusted gross income to be deductible, and that such losses must exceed $500. Complete Worksheet A-5 on page 32 to fi gure your deduction for casualty and theft losses. Use line 21e to report casualty or theft loss(es) of property that is not used in a trade or business, or for income-producing purposes. Complete the 2017 federal Form 4684, Casualties and Thefts, to fi gure your loss. Write the amount from the 2017 federal Form 4684, line 16 on line 19 of Worksheet A-5 on page 32, fi ll in Work- sheet A-5, and attach a copy of the 2017 federal Form 4684 to Form N-11.

Page 19 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 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 Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that suspends all miscellaneous itemized deductions that are subject to the 2% fl oor for tax years 2018 through 2025. Complete Worksheet A-6 on page 32 to fi gure your miscellaneous deductions. In General Most miscellaneous deductions cannot be deducted in full. You must subtract 2% of your adjusted gross 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 2021 standard mileage rate for business use of your vehicle is 56 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 Note: Expenses and interest for royalties and other income derived from any patents, copyrights, and trade secrets by an individual or a qualifi ed high technology business are deductible. On Worksheet A-6, line 25, enter the total amount you paid to produce or collect taxable income and certain tax-exempt income as stated in the above note, and man- age or protect property held for earning income. But do not include any personal expenses. Attach a statement showing the type and amount of each expense to Form N-11. Examples of these expenses are: • Safe deposit box rental. • Certain legal and accounting fees. • Clerical help and offi ce rent. • Custodial (e.g., trust account) fees. • Your share of the investment expenses of a 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. See Repayments in the 2017 federal Pub- lication 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 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: Act 27, Session Laws of Hawaii 2018, adopts the federal provision that defi nes losses from wagering transactions to include any other- wise 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. 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. Note: Repayments under a claim of right over $3,000 are subject to the 2% limitation for Hawaii income tax purposes. 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.

Page 20 • 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 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 Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that suspends the overall limitation on itemized deductions for tax years 2018 through 2025. Note: Taxpayers with Hawaii adjusted gross income above a certain amount will lose part of their itemized deductions. 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 Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that increases the standard deduction amounts for tax years 2018 through 2025. Note: Act 89, Session Laws of Hawaii 2021, adopts the federal provision that allows a reduction in taxable income for taxpayers who take the standard deduction and do not itemize their deductions on their return. The reduction reduces taxable income by up to $300 ($600 if married fi ling jointly) for cash contributions made in 2021 to qualifi ed organizations. A deduction cannot be taken for contributions to an organization described in IRC section 509(a)(3) or for the establishment of a new, or maintenance of an existing, donor advised fund. Also, contributions of noncash property and contributions carried forward from prior years don’t qualify for this deduction. 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 $2,200 Married fi ling jointly 4,400 Married fi ling separately 2,200 Head of Household

3,212 Qualifying Widow(er) 4,400 If you did not itemize your deductions and had quali- fying charitable contributions, please complete the fol- lowing worksheet: A. Enter the Standard Deduction for your fi ling status ....................... A. B. Charitable contributions of qualifi ed cash gifts to public charities ........................................... B. C. Add lines A and B. Enter the amount on N-11, line 23 ................. C. 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 ................................... E. F. Charitable contributions of qualifi ed cash gifts to public charities ........................................... F. G. Add lines E and F. Enter the amount on N-11, line 23 ................. G. 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 Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that suspends the deduction for personal exemptions for tax years 2018 through 2025. Caution: If you can be claimed as a dependent on another person’s tax return, you may not claim an exemption for yourself. 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 qualifi es, may be allowed a Disability Exemption of $7,000. The Disability Exemption is in lieu of the regular personal exemption of $1,144. The following maximum exemp- tions 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

Page 21 spouse age 65 or over) — 9,288 Taxpayer and Spouse (both disabled) —

14,000 Note: If you claim this special exemption you will not be able to claim the additional exemptions for your children or other dependents, or for being 65 or older. 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.” 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. Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that allows a deduction for qualifi ed business income from a partnership, S corporation, or sole proprietorship for tax years 2018 through 2025. Tax 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 at tax.hawaii.gov/forms/ to fi nd your tax. Be sure you use the correct column in the Tax Table. After you have found the correct tax, enter that amount. There is an example at the beginning of the table to help you fi nd the correct tax. Tax Rate Schedules You must use the Tax Rate Schedules on page 36 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 j (other adjust- ments); from the Hawaii Subtractions Worksheet on page 31, j (certain income from a qualifi ed high technol- ogy business), or n (other adjustments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less. Total Tax Liability Use the Tax Computation Worksheet on page 32 to fi gure your total tax liability. Refundable Credits IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the diff erence will be refunded to you. It is very important that you carefully read the following instructions for each of these credits to ensure that you properly claim all the credits to which you are entitled. Line 28 Refundable Food/Excise Tax Credit If your federal adjusted gross income was less than $50,000 (less than $30,000 if your fi ling status is Sin- gle), you may qualify for this credit. For more information, see Form N-311, Refundable Food/Excise Tax Credit. Note: Do not claim 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. 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, 2022. 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 2021 was more than $1,000, you may qualify for this credit. See the instructions for Schedule X, Part I, on page 27. Note: Do not claim 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. 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, 2022. 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. See the instructions for Schedule X, Part II, on page 27. Note: Do not claim 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. 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 for 2021 for the purchase of one or more new child passenger restraint systems which comply with federal motor ve- hicle safety standards. Note: 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, 2022. 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 8, on line 32. Attach Schedule CR directly behind Form N-11. See Instructions for Sched- ule CR for more information.

Page 22 Other Credits Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Corporation on the Sale of Hawaii Real Property Interests If the tax was withheld by a partnership or S corpora- tion, and you are taxable on a pro rata share of the en- tity’s gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership or S corporation on Schedule CR, line 7a, and attach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corporation. Note: If the partnership or S corporation fi led a Form N-288C, Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being refunded to the entity. Credit From a Regulated Investment Company A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3)(D) is required to be included in the shareholder’s return. The regulated investment com- pany will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 7b, and attach an explanation. 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. 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. Nonrefundable 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 28, 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. Tax Already Paid Line 37 Total Hawaii Income Tax Withheld 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. Note: If taxes were withheld on the sale of Hawaii real property, report this amount on line 38, “2021 Estimated Tax Payments.” Line 38 2021 Estimated Tax Payments Enter on this line your estimated Hawaii income tax payments made on Form N-200V for 2021. Do not in- clude your 2020 overpayment you requested to have ap- plied to your 2021 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. ...... Note: Attach a copy of the Form(s) N-288A showing the withholding. If the tax was withheld for you through a partnership or S corporation, see the Instructions for Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Cor- poration on the Sale of Hawaii Real Property Interests on page 21. If you made estimated tax payments on Forms N- 200V or had tax withheld on the sale of Hawaii real property on Form 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 Form 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 Form 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 2020 Overpayment Applied to 2021 Estimated Tax Enter on this line any overpayment from your 2020 return that you applied to your 2021 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.

Page 23 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 2022 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 2021 individual tax return. Enter the amount from line 45 that you want applied to your estimated tax for 2022. 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 2022 estimated tax will be reduced automatically by the amount of the penalty. If you and your spouse fi led a joint return for 2021 but will fi le separate returns for 2022, you can request that the 2022 estimated tax be applied to either of your separate returns or you and your spouse can divide the estimated tax to be applied in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the estimated tax to be applied between you and your spouse. Also, enter the social se- curity numbers of both spouses on the separate returns. Line 47a Refund 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. Note: Fill in the oval under line 47a if the ultimate destination of your refund is to a foreign (non-U.S.) bank account. Do not complete lines 47b through 47d. Due to rules for international ACH transactions, the direct deposit of your refund into a foreign (non-U.S.) bank account will not be available. A check will be sent to you instead. Note: If you are fi ling a Hawaii income tax return for the fi rst time, you will not be allowed to have your refund directly deposited into your checking or savings account. Do not complete lines 47b through 47d. A check will be sent to you instead. Note: If you are fi ling your return after the prescribed due date, the refund shown may be limited or disallowed due to the statute of limitations. In general, a claim for refund or credit for overpaid income taxes must be fi led within three years after the return is fi led for the taxable year, within three years of the due date for fi ling the return, or within two years from when the tax is paid, whichever is later. For purposes of determining whether a refund or credit is allowed, taxes paid on or before the due date of the return (e.g., taxes withheld from an employee’s pay, or estimated tax payments) are considered paid on the due date of the return, without considering an extension of time to fi le the return. Lines 47b Through 47d 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. Note: If the ultimate destination of your refund is to a foreign (non-U.S.) bank account, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you are fi ling a Hawaii income tax return for the fi rst time, do not complete lines 47b through 47d. See the instructions for line 47a. Note: If you owe certain past-due debt, such as child support, and all or part of the overpayment on line 42 is used (off set) to pay the past-due amount, you will not be allowed to have your refund directly deposited into your checking or savings account. A check will be sent to you instead. 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. Note: If you include penalty and/or interest for the late fi ling of your return with your payment, identify and enter these amounts on a separate sheet of paper and attach to Form N-11. Do not include the penalty and/or interest amounts for the late fi ling of your return on this line. Also, if you have an underpayment of estimated tax penalty on line 50, do not include the penalty amount on this line. Line 49 Payment Amount Enter the amount of your payment, including any pen- alty and interest. You can pay online at hitax.hawaii.gov or by check or money order payable to “Hawaii State Tax Collector.” Write your social security number, day- time phone number, and “2021 Form N-11” on your

Page 24 check or money order, and attach it to the front of Form N-11. Note: Form N-200V is no longer required when making a payment with your return. Note: If you cannot pay the full amount you owe, you can request to enter a payment agreement after you receive the billing notice. Please be aware that penalty and interest continue to accrue on the unpaid tax amount even though you have not received the billing notice. Payments will be accepted and applied to your tax liability; however, to ensure your payments are applied correctly, your check or money order must have: (1) your name clearly printed on the check as it is printed on the tax return (if fi ling a joint return, also print your spouse’s name), (2) your social security number (if fi ling a joint return, also write your spouse’s social security number), (3) your daytime phone number, and (4) the tax year and form number you fi led (e.g., 2021 N-11). Line 50 Underpayment of Estimated Tax Penalty See the instructions for Penalties and Interest on page 26 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 2022 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. Note: If you are a farmer or fi sherman, you may receive a penalty notice for underpaying estimated tax even though you fi led your return on time, attached Form N-210, and met the gross income from farming or fi shing requirement. If you receive a penalty notice and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Include a computation showing that you met the gross income from farming or fi shing requirement. Amended Returns If you are fi ling an amended return, fi ll in the 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 26 of the instructions for more information. Line 51 Amount Paid (Overpaid) on Original Return Enter on line 51 the amount paid on your original 2021 Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2021 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Line 52 Balance Due (Refund) With Amended Return If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return. If there is an amount on line 51, complete one of the worksheets below. When completing the worksheet, en- ter all amounts as positive numbers. If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, com- plete the following worksheet: 1. Amount from line 42 (less the amount of estimated tax penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, com- plete the following worksheet: 1. Amount from line 48 (plus the amount of estimated tax penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount you owe on your amended return. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less the amount of estimated tax penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus the amount of estimated tax penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount you owe on your amended return. If you have an overpayment on your amended return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line 43b) if line 43b on your original return was blank, and/or (3) Domestic and Sexual Violence/Child Abuse and Ne- glect Funds (line 43c) if line 43c on your original return was blank. Subtract the amount contributed to the above funds from the amount of overpayment available and enter the diff erence on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available. If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social security number, daytime phone number, and “2021 Amended Form N-11” on your check or money order. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. Line 53 Schedule C If you fi lled in Schedule C or Schedule C-EZ for fed- eral 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; or Schedule C-EZ, line 1. 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 25 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 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. Note: This designation is not a full power of attorney and does not replace Form N-848. 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 26 • 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%. Extensions. If you are unable to fi le your Hawaii tax return by April 20, 2022, you are automatically granted a 6-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, 2022, 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, 2022 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. 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. 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 2021 tax, or 2. 100% of your 2020 tax. Your 2020 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 2020 amended return on a 2021 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. See the instructions for Form N-11, lines 51 and 52. For information on the statute of limitation periods within which you may fi le an amended return to claim a refund or credit of overpaid taxes, see the instructions for Form N-11, line 47a (Refund) on page 23. You can get prior year forms from our website, by calling our Taxpayer Services Branch, and at any 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

Page 27 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 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 Note: Use Form N-311 to claim the refundable food/ excise tax credit. 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, including the addition- al exemption for taxpayers age 65 or over, provided the following 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. Note: Minor children receiving more than half of their support from the State Department of Hu- man Services, Social Security benefi ts, and the like, which you can claim as dependents, are considered qualifi ed exemptions for purposes of claiming this credit. 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 2021, 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 2021, 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 2021 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 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.

Page 28 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, 2022. 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. 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 page 28), 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 $4,300 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 where the qualifying person stays overnight. 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 2021. • Your home was the qualifying person’s main home for more than half of 2021. • You paid more than half of the cost of keeping up that home for 2021. (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 2021, 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 2021. 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

Page 29 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. 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 2022 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 2021, 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 (d) 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 relation- ship to you. Column (c). Enter the qualifying person’s social se- curity number. Column (d). Enter the qualifi ed expenses you in- curred and paid in 2021 for the person listed in column (a). Do not include in column (d) qualifi ed expenses: • You incurred in 2021 but did not pay until 2022. You may be able to use these expenses to increase your 2022 credit. • You incurred in 2020 but did not pay until 2021. Instead, see the instructions for line 28 on this page. • You prepaid in 2021 for care to be provided in 2022. These expenses may only be used to fi gure your 2022 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 2021 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 2021. 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 2021). 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 2021). 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 2020 that you did not pay until 2021, you may be able to increase the amount of credit you can take in 2021. To do this, multiply the 2020 expenses you paid in 2021 by the applicable per- centage from the table on line 27 that applies to your 2020 adjusted gross income. Your 2020 expenses must be within the 2020 limits. Attach a computation show- ing how you fi gured the increase. If you can take a credit for your 2020 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 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/ 10/13/2021 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) MISSING SINCE September 12, 2021 If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) Isabella Kalua AGE MISSING 6 yrs HGT 3 ft. 3 in. WGT 46 lbs. HAIR Brown EYES Brown RACE Caucasian & Indian HPD 21-390960

MISSING FROM: Waimanalo, Hawaii Isabella was last seen at her home in Waimanalo. She is biracial and was last seen wearing black leggings, a black hoodie, colorful socks and Nike slides with pink soles. If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) MISSING SINCE June 22, 1990 Therese Vanderheiden-Walsh AGE MISSING 5 yrs HGT 3 ft. WGT 45 lbs. HAIR Blonde EYES Hazel RACE Caucasian HPD 90-754011 Age Progressed to Age 32 MISSING FROM: Kailua, Hawaii She has pierced ears and moles on her back and shoulders. She was abducted by her non-custodial mother. 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, DVFDURQKHUOHIWLQGH[ÀQJHUDQGDVFDUDERYHKHUULJKWH\H If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678)

Page 31 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2020 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2020 Itemized Deduction Worksheet A-2, line 5 ....................................................... 2. Enter from your 2020 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 16) ................................................. 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 2020 Form N-11, line 22 ........... 6. Enter the amount shown below for the fi ling status you claimed on your 2020 Form N-11 .................................... Single or married fi ling separately— $2,200 Married fi ling jointly or qualifying widow(er)— 4,400 Head of household— 3,212 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 2021 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 Other adjustments (attach separate explanation to Form N-11) ................................................................... k Add lines a to j. Enter here and on Form N-11, line 10 ........................................................... Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815 ................................... b Hawaii tax refund adjustment .......................................... c Interest earned by an Individual Housing Account .......... d Qualifying compensation to Hansen’s disease patient .... e Expenses connected with federal credits ........................ f Child’s interest and dividend income on federal Form 8814 that is not reported on Form N-814 .............. g Premiums on and benefi ts from prepaid legal services plans ..... h Student loan interest deduction ....................................... i Employer-provided adoption benefi ts .............................. j Certain income from a qualifi ed high technology business ........................................................ k Individual development accounts .................................... l Moving expenses ............................................................. m Qualifi ed bicycle commuting reimbursement .................. n Other adjustments (attach separate explanation to Form N-11) ............................................... o Add lines a to n. Enter here and on Form N-11, line 18 .

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-338, Tax Credit for Flood Victims .............................................................. h Enter any additional tax from Form N-344, Recapture of Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit .................. i Enter any additional tax from Form N-348, Recapture of Capital Infrastructure Tax Credit .................................. j Enter any additional tax from Form N-405, Tax on Accumulation Distribution of Trusts ................................. k Enter any additional tax from Form N-586, Recapture of Tax Credit for Low-Income Housing ............................ l Enter any additional tax from Form N-814, Parent’s Election to Report Child’s Interest and Dividends ........... m Add lines a or b, and c through l. 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 l, fi ll in the oval before “. . . if tax . . . 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 15 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 ........ 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. ............................................................................. 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 page 20 of the Instructions. Total Itemized Deductions Worksheet 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 Married fi ling jointly or qualifying widow(er)— 48,000 Head of household— 36,000 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 above. 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 9. 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 2021. This amount should be shown in box 12 of your 2021 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 2021, 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). Do not enter more than 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 2021 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 2021 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 widow(er) 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 widow(er); $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 2021 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 2021 TAX TABLES Tax Table Must Be Used By Persons With Taxable Income Of Less Than $100,000 For a copy of the Tax Table, go to tax.hawaii.gov/forms/

Page 36 2021 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 the amount on Form N-11, Line 26 is: Your tax is: Not over $2,400 .............................................. 1.40% of taxable income Over $2,400 but not over $4,800 .................... $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600 .................... $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400 .................. $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200 ................ $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000 ................ $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000 ................ $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000 ................ $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000 .............. $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000 ............ $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000 ............ $ 13,879 plus 10.00% over $175,000 Over $200,000 ................................................ $ 16,379 plus 11.00% over $200,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS If the amount on Form N-11, Line 26 is: Your tax is: Not over $4,800 .............................................. 1.40% of taxable income Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800 ................ $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400 ................ $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000 ................ $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000 ................ $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000 ................ $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000 .............. $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000 ............ $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000 ............ $ 27,757 plus 10.00% over $350,000 Over $400,000 ................................................ $ 32,757 plus 11.00% over $400,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If the amount on Form N-11, Line 26 is: Your tax is: Not over $3,600 .............................................. 1.40% of taxable income Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800 ................ $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000 ................ $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000 ................ $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000 ................ $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000 .............. $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500 ............ $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000 ............ $ 20,818 plus 10.00% over $262,500 Over $300,000 ................................................ $ 24,568 plus 11.00% over $300,000 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 37 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. Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii’s tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference. Taxpayer rights are at the heart of good tax administration — a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation. HAWAII TAXPAYER BILL OF RIGHTS I. Protection of Taxpayer Rights Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the De- partment of Taxation (Department). II. Tax Information Taxpayers have a right to tax information written in plain language. Taxpayers have a right to examine their own tax records, audit fi les, and collection fi les. Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees. Taxpayers have a right to obtain explanations regarding billings and assessments. III. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and 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. IV. Privacy and Confi dentiality Taxpayers have a right to be assured that their dealings with the Department will be kept confi dential. Taxpayers have a right to be assured that their tax re- turns and tax return information will not be disclosed, except as provided by law. V. Time Limitations Taxpayers are entitled to seek a refund if they have overpaid their taxes. A claim for refund must be fi led within the applicable statute of limitations. The Department may assess a taxpayer additional taxes if the assessment is made within the applicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudulent return or failure to fi le a return. Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department. If the Department is notifi ed by the Internal Revenue Service or a taxpayer of any changes, corrections, or adjustments to the taxpayer’s Federal tax return, the statute of limitations is automatically extended. VI. Audits and Assessments Taxpayers have a right to a Proposed Notice of Assess- ment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the taxpay- er’s last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) in- forms taxpayers of their right to request clarifi cation or to object to the tax assessment within 30 days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assess- ment will become fi nal after the expiration of 30 days from the mailing of the Proposed Notice of Assessment. Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of 30 days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment. Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior manage- ment to discuss a Proposed or Final Notice of Assess- ment if they do not agree with the tax assessment. Taxpayers have a right to request that the Department consider a closing agreement to reduce a Proposed or Final Notice of Assessment. Closing agreements are fi - nal. VII. Tax Appeals/Payment Under Protest Taxpayers have a right to information regarding proce- dures for appealing a tax assessment or a denial of a claim for refund. Tax Appeals. Taxpayers have a right to appeal an as- sessment or a denial of a claim for refund to the board of review or to the tax appeal court. Taxpayers also have a right to appeal an assessment to our Administrative Ap- peals Offi ce. In order to appeal to the Administrative Ap- peals Offi ce, an appeal application must be fi led within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assessment. The assessment does not need to be paid in order to appeal to the Administra- tive Appeals Offi ce. 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 within 30 days to the Intermediate Appellate Court. The fi rst appeal to either the board of review or to the tax appeal court may be made without payment of the tax assessed. However, the assessed tax must be paid 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 income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm. Payment Under Protest. In lieu of fi ling an appeal or if an appeal is not fi led with the board of review, with the tax appeal court, or with the Administrative Appeals Of- fi ce within 30 days from the date the Final Notice of As- sessment was mailed, the taxpayer may pay the dis- puted tax assessment under written protest and seek to recover the taxes by fi ling an action in tax appeal court within 30 days from the date of payment. VIII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment on any tax matter, including audits, collections, and appeals. IX. Taxpayer Advocate Taxpayers have a right to seek the assistance of our Taxpayer Advocate to resolve any tax-related problem after all other means for resolving the problem have been exhausted, or if they feel that their rights as a tax- payer have been abridged, except in the case of a crim- inal tax investigation. X. 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 in good standing. Interest will continue to accrue on the outstanding tax and penalty until paid in full. The Department may off set any outstanding tax liability with any credits due to the taxpayer from other taxes. Waiver of Penalties and Interest. Taxpayers have a right to request that the Department waive penalties and 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. XI. 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 October, 2019

Page 38 Index to Instructions A Address Change ........................................... 26 Address of Hawaii Department of Taxation .... 6 Adjustments to Income ......................... 11 – 15 Amended Returns — Balance Due (or Refund) ....................... 24 Change in Federal Taxable Income ....... 26 Filing .......................................... 24 and 26 Protective Claim .................................... 27 Annuities........................................................ 13 Attachments to Return .................................. 26 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 ............................. 25 Schedule C ............................................ 24 Schedule F ............................................ 25 Business Use of Your Home ......................... 19 C Capital Gains and Losses ................. 21 and 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 28 – 29 Credits Against Tax ........................... 21 and 22 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 ............................... 26 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 ....................... 37 Head of Household ......................................... 8 I Income Tax Withholding ................................ 22 Individual Housing Accounts — Distributions From ................................. 12 Payments to........................................... 13 Tax Liability Upon the Sale or Transfer .. 12 Individual Retirement Accounts (IRAs) ......... 13 Interest Expense ........................................... 17 Interest Income ................................. 11 and 14 Interest — Late Payment of Tax ................... 26 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 ............................ 7 Who Live Apart ........................................ 8 Medical and Dental Expenses ...................... 15 Miscellaneous Deductions ............................ 19 Multistate Tax Compact Act ............................. 6 N Net Operating Loss ........................... 15 and 24 Nonresident ..................................................... 5 Nonresident Alien — Filing a Joint Return ................................ 7 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 ............................................... 26 Late Filing of Return .............................. 26 Underpayment of Estimated Tax ........................................ 24 and 26 Pensions and Annuities ................................. 13 Political Campaigns — Hawaii Election $3 Check-off ............................................ 25 Preparer — Did you have someone else prepare your return? ................................ 25 R Records — How Long to Keep ..................... 26 Refundable Food/Excise Tax Credit................................................. 21 Related Federal/Hawaii Tax Forms................. 3 Reminders ........................................... 2 and 26 Rent — Income ............................................. 25 Resident .......................................................... 4 Retirement Plan Payments ........................... 13 Rounding Off to Whole Dollars ..................... 10 S Same-Sex Marriage ........................................ 4 Social Security Number .................................. 7 Steps for Preparing Your Return ............................ 6 – 10 and 25 – 26 Student Dependent — Exemption ................ 10 T Tax — Computation .............................. 21 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 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 27 Tax Credits for Hawaii Residents — Credit for Child and Dependent Care Expenses ............. 21 and 28 – 29 Credit for Low-Income Household Renters ......................... 21 and 27 – 28 Tax Tables ..................................................... 35 Taxes You CAN Deduct ................................ 16 Third Party Designee .................................... 25 W When to File .................................................... 5 Where to File ................................................... 6 Where to Get Information................................ 6 Which Form to File .......................................... 5 Who Must File ................................................. 4 Who Should File .............................................. 4 Withholding — Hawaii Tax ............................ 22 Worksheets ........................................... 31 – 34

FORM STATE OF HAWAII — DEPARTMENT OF TAXATION N-11 Individual Income Tax Return (Rev. 2022) RESIDENT

Calendar Year 2022

OR AMENDED Return NOL Carryback IRS Adjustment First Time Filer THIS SPACE RESERVED

1

Single

2 Married filing joint return (even if only one had income).

3 Married filing separate return. Enter spouse’s SSN and the first four letters of last name above. Enter spouse’s full name here. _____________________________________ 4

Head of household (with qualifying person). If the qualifying person is a child but not your dependent, enter the child’s full name. h __________________________________ 5

Qualifying widow(er) (see page 8 of the Instructions) • ATTACH CHECK OR MONEY ORDER HERE • • ATTACH COPY 2 OF FORM W-2 HERE • FORM N-11 (REV. 2022) DO NOT WRITE IN THIS AREA Fiscal Year

and Beginning

Ending u IMPORTANT — Complete this Section u

Enter the first four letters of your last name. Use ALL CAPITAL letters Your Social Security Number Deceased

Date of Death

Enter the first four letters of your Spouse’s last name. Use ALL CAPITAL letters Spouse's Social Security Number Deceased

Date of Death Your First Name M.I. Your Last Name Suffix Spouse’s First Name M.I. Spouse’s Last Name Suffix Care Of (See Instructions, page 7.) Present mailing or home address (Number and street, including Rural Route) City, town or post office State Postal/ZIP code If Foreign address, enter Province and/or State

Country

6a Yourself............................................. Age 65 or over........................................................

6b Spouse.............................................. Age 65 or over........................................................}

6c and

6d

6e Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d above.............................................. Dependents: If more than 4 dependents

2. Dependent’s social 1. First and last name use attachment

security number 3. Relationship Enter number of your children listed... 6c  Enter number of other dependents.....6d Â

6e  FOR OFFICE USE ONLY

N111E3T4 N11_I 2022A 01 VID01 ID NO 01 M M D D Y Y M M D D Y Y

(Fill in only ONE oval) Please Write Using a Black Ink Pen. Enter One Letter Or Number In Each Box. Fill In Ovals Completely. Do NOT Submit a Photocopy!! CAUTION: If you can be claimed as a dependent on another person’s tax return (such as your parents’), DO NOT fill in oval 6a, but be sure to fill in the oval above line 21.

If you filled ovals 3 and 6b above, see the Instructions on page 9 and if your spouse meets the qualifications, fill in this oval Enter the number of ovals filled on 6a and 6b.......... M M D D Y Y M M D D Y Y

FORM N-11 (REV. 2022) Form N-11 (Rev. 2022) Page 2 of 4 ROUND TO THE NEAREST DOLLAR

7 Federal adjusted gross income (AGI) (see page 11 of the Instructions)........................................ 7

8 Difference in state/federal wages due to COLA, ERS,

etc. (see page 11 of the Instructions)....................................8

9 Interest on out-of-state bonds

(including municipal bonds)..................................................9

10 Other Hawaii additions to federal AGI

(see page 11 of the Instructions).........................................10

11 Add lines 8 through 10...................Total Hawaii additions to federal AGI 11

12 Add lines 7 and 11......................................................................................................................... 12

13 Pensions taxed federally but not taxed by Hawaii

(see page 13 of the Instructions)........................................13

14 Social security benefits taxed on federal return..................14

15 First $7,345 of military reserve or Hawaii national

guard duty pay....................................................................15

16 Payments to an individual housing account........................16

17 Exceptional trees deduction (attach affidavit)

(see page 14 of the Instructions)........................................17

18 Other Hawaii subtractions from federal AGI

(see page 14 of the Instructions)........................................18

19 Add lines 13 through 18

.............................................Total Hawaii subtractions from federal AGI 19

20 Line 12 minus line 19.............................................................................................Hawaii AGI h 20

21 If you do not itemize your deductions, go to line 23 below. Otherwise go to page 15 of the Instructions

and enter your itemized deductions here. 21a Medical and dental expenses

(from Worksheet A-1)........................................................21a 21b Taxes (from Worksheet A-2)............................................ 21b 21c Interest expense (from Worksheet A-3)............................21c 21d Contributions (from Worksheet A-4)................................. 21d 21e Casualty and theft losses (from Worksheet A-5)...............21e 21f Miscellaneous deductions (from Worksheet A-6).............. 21f

23 If you checked filing status box: 1 or 3 enter $2,200;

2 or 5 enter $4,400; 4 enter $3,212........................................................Standard Deduction h 23

24 Line 20 minus line 22 or 23, whichever applies. (This line MUST be filled in).................. 24 N112E3T4 N11_I 2022A 02 VID01 ID NO 01 CAUTION: If you can be claimed as a dependent on another person’s return, see the Instructions on page 15, and fill in this oval. If amount is negative (loss), shade the minus (-) in the box. Example: - - - - TOTAL ITEMIZED DEDUCTIONS 22 Add lines 21a through 21f. If your Hawaii adjusted gross income is above a certain amount, you may not be able to deduct all of your itemized deductions. See the Instructions on page 19. Enter total here and go to line 24. - .00 Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

FORM N-11 (REV. 2022) Form N-11 (Rev. 2022) Page 3 of 4 27a If tax is from the Capital Gains Tax Worksheet, enter

the net capital gain from line 14 of that worksheet............27a

28 Refundable Food/Excise Tax Credit

(attach Form N-311) DHS, etc. exemptions ....28

29 Credit for Low-Income Household

Renters (attach Schedule X)...............................................29

30 Credit for Child and Dependent

Care Expenses (attach Schedule X)...................................30

31 Credit for Child Passenger Restraint

System(s) (attach a copy of the invoice).............................31

32 Total refundable tax credits from

Schedule CR (attach Schedule CR)...................................32

33 Add lines 28 through 32..................................................................Total Refundable Credits h 33

34 Line 27 minus line 33. If line 34 is zero or less, see Instructions.........Adjusted Tax Liability h 34

35 Total nonrefundable tax credits (attach Schedule CR)................................................................... 35

36 Line 34 minus line 35..................................................................................................Balance h 36

37 Hawaii State Income tax withheld (attach W-2s)

(see page 22 of the Instructions for other attachments)....................37

38 2022 estimated tax payments.............................................38

39 Amount of estimated tax applied from 2021 return.............39

40 Amount paid with extension................................................40

41 Add lines 37 through 40..................................................................................Total Payments h 41

42 If line 41 is larger than line 36, enter the amount OVERPAID (line 41 minus line 36) (see Instructions).. 42

43 Contributions to (see page 22 of the Instructions):........................ Yourself Spouse

43a Hawaii Schools Repairs and Maintenance Fund...................... $2 $2

43b Hawaii Public Libraries Fund.................................................... $5 $5

43c Domestic and Sexual Violence / Child Abuse and Neglect Funds.............. $5 $5 N113E3T4 N11_I 2022A 03 VID01 ID NO 01

25 Multiply $1,144 by the total number of exemptions claimed on line 6e.

If you and/or your spouse are blind, deaf, or disabled, fill in the applicable oval(s),

and see page 20 of the Instructions.

Yourself Spouse................................................................................................... 25

26 Taxable Income. Line 24 minus line 25 (but not less than zero).................. Taxable Income h 26

27 Tax. Fill in oval if from Tax Table; Tax Rate Schedule; or Capital Gains Tax

Worksheet on page 33 of the Instructions.

( Fill in oval if tax from Forms N-2, N-103, N-152, N-168, N-312, N-338,

N-344, N-348, N-405, N-586, N-615, or N-814 is included.)...............................................Tax h 27 - - Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

44 Add the amounts of the filled ovals on lines 43a through 43c and enter the total here................. 44

45 Line 42 minus line 44........................................................................................................ 45 .00 .00

FORM N-11 (REV. 2022)

46 Amount of line 45 to be applied to your

2023 ESTIMATED TAX.......................................................46 47a Amount to be REFUNDED TO YOU (line 45 minus line 46) If filing late,

see page 23 of Instructions............................................................................................................ 47a 47b Routing number

47c Type: Checking Savings 47d Account number

48 AMOUNT YOU OWE (line 36 minus line 41)................................................................................. 48

49 PAYMENT AMOUNT Submit payment online at hitax.hawaii.gov or attach check or

money order payable to “Hawaii State Tax Collector.”................................................................... 49

51 AMENDED RETURN ONLY – Amount paid (overpaid) on original return. (See Instructions) (attach Sch. AMD)....... 51

52 AMENDED RETURN ONLY – Balance due (refund) with amended return. (See Instructions) (attach Sch. AMD)..... 52

53 Did you file a federal Schedule C? Yes No If yes, enter Hawaii gross receipts

your main business activity: , your main business product: , AND your HI Tax I.D. No. for this activity GE

54 Did you file a federal Schedule E

If yes, enter Hawaii gross rents received

for any rental activity? Yes No AND your HI Tax I.D. No. for this activity GE

55 Did you file a federal Schedule F? Yes No If yes, enter Hawaii gross receipts

your main business activity: , your main business product: , AND your HI Tax I.D. No. for this activity GE If designating another person to discuss this return with the Hawaii Department of Taxation, complete the following. This is not a full power of attorney. See page 25 of the Instructions. Designee’s name Phone no. Identification number HAWAII ELECTION

Indicate if you want $3 to go to the Hawaii Election Campaign Fund. Yes CAMPAIGN FUND

If joint return, indicate if your spouse designates $3 to the fund. Yes DECLARATION — I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS. (See page 25 of the Instructions) Form N-11 (Rev. 2022) Page 4 of 4 N114E3T4 N11_I 2022A 04 VID01 ID NO 01 - -

Fill in this oval if this refund will ultimately be deposited to a foreign (non-U.S.) bank. Do not complete lines 47b, 47c, or 47d. DESIGNEE PLEASE SIGN HERE Preparer’s Date Check if PTIN Signature h

self-employed h o h Print Preparer’s Name h

Federal E.I. No. h Firm’s name (or yours if self-employed), h

Phone No. h Address, and ZIP Code

Paid Preparer’s Information h h h  Your signature Date Spouse’s signature (if filing jointly, BOTH must sign) Date h h Your Occupation Daytime Phone Number Your Spouse’s Occupation Daytime Phone Number Note: Filling in the “Yes” oval will not change your tax or refund.

50 Estimated tax penalty. (See page 23 of

Instructions.) Do not include on line 42 or 48. Fill in

this oval if Form N-210 is attached h ....................50 Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

2022 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 Hawaii 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. You can 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, 2023. 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

Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321

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 helping us provide more effi cient service.

ISAAC W. CHOY

Director of Taxation DUE DATE: APRIL 20, 2023 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 adopted the following provisions of the American Rescue Plan Act of 2021 (ARPA): (1) Exclusion from gross income of targeted Economic Injury Disaster Loan (EIDL) advances received from the Small Business Administration (SBA) (Hawaii does not conform to the allowance of deductions for expenses paid with EIDL funds); (2) Exclusion from gross income for restaurant revitalization fund (RRF) amounts received from the SBA (Hawaii does not conform to the allowance of deductions for expenses paid with RRF grants); (3) Exclusion from gross income of the amounts received as “recovery rebates” under the ARPA (stimulus payments); (4) Exclusion from gross income of qualifi ed student loans cancelled or discharged in 2021 through 2025; and (5) Adopted the special tax treatment of coronavirus-related distributions from eligible retirement plans to individuals from the CARES Act retroactively for taxable years beginning after December 31, 2019. (Act 7, SLH 2022) • The Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit sunset date has been extended to December 31, 2030. (Act 139, SLH 2022). • A new Renewable Fuels Production Tax Credit has been established for taxable years beginning after December 31, 2021. (1) The credit is available for 10 consecutive years beginning with the fi rst taxable year the taxpayer claiming the credit begins producing at least 2,500,000,000 British thermal units (BTU) of renewable fuel per year; (2) the dollar amount of the credit is 20 cents per 76,000 BTU of renewable fuels; (3) the Hawaii State Energy Offi ce must certify all claims for the credit, which cannot exceed $3,500,000 in any given year; and (4) allows the taxpayer to elect to have the credit be refunded to them. (Act 216, SLH 2022) • The Motion Picture, Digital Media, and Film Production Income Tax Credit is amended for taxable years beginning after December 31, 2022 by (1) changing the repeal date from January 1, 2026 to January 1, 2033; (2) increasing the credit amount from 20% of qualifi ed production costs to 22% in a county with a population of over 700,000, and from 25% of qualifi ed production costs to 27% in a county with a population of 700,000 or less; (3) increasing the credit ceiling from $15,000,000 per qualifi ed production to $17,000,000 per qualifi ed production; (4) reducing the amount of qualifi ed production costs from $200,000 to $100,000; (5) removing the requirement for productions to submit a verifi cation review by a qualifi ed certifi ed public accountant; (6) requiring the report by the Department of Business Economic Development and Tourism (DBEDT) to include the dollar amount claimed, name of company, and name of the qualifi ed production of the taxpayer; (7) changing the time frame for DBEDT to issue a letter to the taxpayer claiming the tax credit; and (8) requiring taxpayers to submit a fee to DBEDT. (Act 217, SLH 2022) • The Earned Income Tax Credit is amended to make the credit refundable and permanent and provides a carryforward of nonrefundable credits previously claimed. Applies to taxable years beginning after December 31, 2022. (Act 114, SLH 2022) • Taxpayers may exclude up to $7,345 of their military reserve or Hawaii National Guard duty pay from their income, eff ective for taxable years beginning after December 31, 2021. (Act 197, SLH 2004) Important Reminders File and Pay on Time • Please fi le your return and pay your taxes by April 20, 2023. • 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, 2023, you are granted an automatic 6-month extension of time to fi le your return through October 20, 2023. 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, 2023. (2) If you have a balance due, you must pay your taxes in full by April 20, 2023. 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.

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 2022 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 $3,344 Single $3,344 Head of household $4,356 Qualifying widow(er) $5,544 Married fi ling jointly $6,688 For Individuals Age 65 or older Filing Status Gross Income of Married fi ling separately $4,488 Single $4,488 Head of household $5,500 Qualifying widow(er) $6,688 Married fi ling jointly, one is 65 or older $7,832 Married fi ling jointly, both are 65 or older $8,976 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-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 In- frastructure Tax Credit; Form N-405, Tax on Accumula- tion Distribution of Trusts; Form N-586, Recapture of Tax Credit for Low-Income Housing; or Form N-814, Parent’s Election to Report Child’s Interest and Divi- dends, 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 2022. 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, 2023. 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, 2023, 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, 2023, 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, 2023 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 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 Telephone for the hearing impaired: 808-587-1418 Toll-Free: 1-800-887-8974 Other Information Death of Taxpayer Did the taxpayer die before fi ling a return for 2022? 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 2022 and you did not remarry in 2022, or if your spouse died in 2023 before fi ling a return for 2022, you may still fi le a joint return for the 2022 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, 2023, or in four equal amounts by April 20, 2023, June 20, 2023 September 20, 2023, and January 20, 2024. 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, HRS, authorizes the Department to require those taxpayers whose tax liability exceeds $100,000 during the past year to pay the tax by EFT instead of by check. A penalty of 2% of the total tax will be assessed if you are required to make payments by EFT but fail to timely do so. If an EFT payment is dishonored, a $25 service fee will be assessed. For more information on paying taxes by EFT, see tax.hawaii. gov/eservices/ and Tax Information Release No. 95-6, “Questions and Answers on Paying Taxes by Electron- ic-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 25. These are the steps you should take after your Form N-11, and other schedules and forms you need, are fi lled in. If you follow these steps and read the Line-By-Line Instructions, we feel you can fi ll in your return quickly and accurately. If you have any questions, call our 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, 2022. • 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 2022, 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, 2022, and did not remarry before the end of 2022. If you have a child, you may be able to use the qualifying widow(er) fi ling status. See Qualifying Widow(er) 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 2022, even if you did not live with your spouse at the end of 2022. • Your spouse died in 2022 and you did not remarry in 2022. • You were married at the end of 2022, and your spouse died in 2023 before fi ling a 2022 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 2022 or in 2023 before fi ling a return for 2022, 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 2022, 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 2022, had a child living with you, and lived apart from your spouse during the last six months of 2022, 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 2022, 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 2022. But if, at the end of 2022, 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 2022 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 2022 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 2022, 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 2022 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 2022, 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 2022, you are considered unmarried if all of the following apply: • You lived apart from your spouse for the last six months of 2022. 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 2022; • Your home was the main home of your child, step- child, or foster child for more than half of 2022 (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 Widow(er) 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 2022 if all of the following apply. • Your spouse died in 2020 or 2021 and you did not remarry before the end of 2022. • 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 2022: – The child had gross income of $4,400 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 2022. 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 widow(er), fi ll in the date of death in the box- es provided under the spouse’s social security number. Do not fi ll in your spouse’s social security number or fi ll in the Deceased oval. If your spouse died in 2022, you cannot fi le as qualify- ing widow(er). 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 2022 if the child was born or died in 2022 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 Widow(er) 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, 2023. If you can be claimed as a dependent on another person’s tax return, do not fi ll in the ovals on line 6a. 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 2022, 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. If you became divorced or legally separated during 2022, you cannot take an exemption for your former spouse. Fill in the oval for “Age 65 or over” if your spouse was age 65 or over as of January 1, 2023 and your fi ling status is married fi ling jointly. Death of your spouse. If your spouse died in 2022 and you did not remarry by the end of 2022, 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 2022 and younger than you (or your spouse, if fi ling jointly), or under age 24 at the end of 2022, 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 2022, and • Who is not fi ling a joint return for 2022 or is fi ling a joint return for 2022 only to claim a refund of with- held income tax or estimated tax paid, and • Who lived with you for more than half of 2022. 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 2022 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 2022. 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 $4,400 in 2022. 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 2022. 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 2022 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 2022 (whether or not they are or were married). 2. The child received over half of his or her support for 2022 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 2022. 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 2022, 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 2022. 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 2022. 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 2022, the person is considered to have lived with you for more than half of 2022 if your home was this person’s home for more than half the time he or she was alive in 2022. Any other person is considered to have lived with you for all of 2022 if the person was born or died in 2022 and your home was this person’s home for the entire time he or she was alive in 2022. 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 eli- gibility for head of household or qualifying widow(er) 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 2022, 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 2022. 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 2022. • 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 2022. • 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 2022, 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 2022 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 2022, 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. • 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 2022 for state income taxes you paid before 2022, 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 2022 that you were entitled to receive in 2022 but chose to apply to your 2022 estimated state income tax is considered to have been received in 2022. If you received a refund of 2021 taxes and you de- ducted state income taxes on line 21b of your 2021 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 2021 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 re- duced in 2021. To compute the proper amount, see the 2017 federal Publication 525, “Taxable and Nontax- able Income,” under Itemized deductions limited. In the computation, however, the Hawaii standard deduc- tion amounts must be used, the amount of the refund due to the Hawaii credits listed in the State Tax Refund Worksheet is subtracted, and the base amount for the limitation of itemized deductions remains at $166,800 ($83,400 for married taxpayers fi ling separately). If you

Page 12 use this calculation, enter the result on line 8 of the State Tax Refund Worksheet on page 31. If your 2021 state and local income tax refund is more than your 2021 state and local income tax deduction mi- nus the amount you could have deducted as your 2021 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. 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. 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 needed to arrive at Hawaii adjusted gross income, enter the amount of the adjustment on line j 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.

Page 13 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 70-1/2 that are made to comply with the federal mandatory payout rule do qualify as a retirement payment whether or not the employee is still working full time. Distributions from a private employer pension plan received upon retirement are partially taxed by Hawaii if the employee contributed to the pension plan. Rollover IRAs A rollover IRA is treated as a continuation of the 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 2022, 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. 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 2022, 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 Infor- mation Release No. 90-4, “Taxability of Benefi t Pay- ments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C),” and Tax Information Release No. 96-5, “Taxation of Pensions Under the Hawaii Net In- come Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act Benefi ts; Limita- tion on Deductions for Contributions to a Nonqualifi 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 $7,345 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: • $7,345, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve component. If you are married fi ling a joint return, and you and your spouse qualify, add the exclusions for both of you and enter the total on line 15. 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

Page 14 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, Hawaii Revised Statutes (HRS). Qualifi ed expenditures are those expenses you incurred to maintain the excep- tional tree (excluding interest) that are deemed “reason- ably 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 2022 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 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

Page 15 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 widow(er), and your itemized deductions are more than $4,400. • Married and fi ling a separate return, or Single, and your itemized deductions are more than $2,200. • Head of Household, and your itemized deductions are more than $3,212. • 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. 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 $4,400 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 2022 return.

Page 16 Example—You provided over half of your mother’s support but cannot claim her as a dependent because she received $4,400 of wages during 2022. 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 2022, 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 18 cents per mile (22 cents per mile beginning July 1, 2022). 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 tax- es (or state and local general sales taxes if an election is made to deduct state and local general sales taxes instead of state and local income taxes) if their federal adjusted gross income is less than $100,000 and they are single or married fi ling separately; or less than $150,000 and they are a head of household; or less than $200,000 and they are married fi ling jointly or a qualifying widow(er). 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 2022 for a prior year, such as taxes paid with your 2021 state or local income tax return; • State and local estimated tax payments made during 2022, including any part of a prior year refund that you chose to have credited to your 2022 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 2022, 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 2022, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2022. 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- 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 2022 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

Page 17 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 2022 for amounts paid in 2022, reduce your actual 2022 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2022 for prior year purchases, do not reduce your 2022 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 2022. 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 2022. 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 2022. 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 2021. 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 adjusted gross income limitation on cash contributions from 50% to 60%, eff ective for contributions made in tax years 2018 through 2025. Complete Worksheet A-4 on page 32 to fi gure your deduction for charitable contributions. 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

Page 18 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 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).

Page 19 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 2022 standard mileage rate for business use of your vehicle is 58.5 cents a mile (62.5 cents a mile beginning July 1, 2022). 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 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 page 20 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).

Page 20 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

$2,200 Married fi ling jointly

4,400 Married fi ling separately

2,200 Head of Household

3,212 Qualifying Widow(er)

4,400 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 at tax.hawaii.gov/forms/ to fi nd your tax. Be sure you use the correct column in the Tax Table. After you have found the correct tax, enter that amount. There is an example at the beginning of the table to help you fi nd the correct tax. Tax Rate Schedules You must use the Tax Rate Schedules on page 36 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 j (other adjust- ments); from the Hawaii Subtractions Worksheet on page 31, j (certain income from a qualifi ed high technol-

Page 21 ogy business), or n (other adjustments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less. Total Tax Liability Use the Tax Computation Worksheet on page 32 to fi gure your total tax liability. Refundable Credits IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the diff erence will be refunded to you. It is very important that you carefully read the following instructions for each of these credits to ensure that you properly claim all the credits to which you are entitled. Line 28 Refundable Food/Excise Tax Credit If your federal adjusted gross income was less than $50,000 (less than $30,000 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, 2023. 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 2022 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, 2023. 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 27, 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 2022 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, 2023. 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 9, on line 32. Attach Schedule CR directly behind Form N-11. See Instructions for Sched- ule CR for more information. Other Credits Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Corporation on the Sale of Hawaii Real Property Interests If the tax was withheld by a partnership or S corpora- tion, and you are taxable on a pro rata share of the en- tity’s gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership or S corporation on Schedule CR, line 8a, and attach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corporation. If the partnership or S corporation fi led a Form N- 288C, Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being refunded to the entity. Credit From a Regulated Investment Company A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3)(D) is required to be included in the shareholder’s return. The regulated investment com- pany will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 8b, and attach an explanation. 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 30, 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, “2022 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 2022 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 2022. Do not in- clude your 2021 overpayment you requested to have ap- plied to your 2022 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 Instructions for Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Cor- poration on the Sale of Hawaii Real Property Interests on page 21. If you made estimated tax payments on Forms N- 200V or had tax withheld on the sale of Hawaii real property on Forms N-288A for yourself and your spouse under your social security number but are now fi ling separate returns, you can enter the total amount paid with Forms N-200V or Forms N-288A on either of your separate returns or you and your spouse can divide the payments in any agreed amount. Use Form L-12, 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 2021 Overpayment Applied to 2022 Estimated Tax Enter on this line any overpayment from your 2021 return that you applied to your 2022 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 2023 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 2022 individual tax return. Enter the amount from line 45 that you want applied to your estimated tax for 2023. 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 2023 estimated tax will be reduced automatically by the amount of the penalty. If you and your spouse fi led a joint return for 2022 but will fi le separate returns for 2023, you can request that the 2023 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 Collector.” Write your social security number, daytime phone num- ber, and “2022 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), (3) your daytime phone number, and (4) the tax year and form number you fi led (e.g., 2022 N-11). Line 50 Underpayment of 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 2023 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 26 of the instructions for more information. Line 51 Amount Paid (Overpaid) on Original Return Enter on line 51 the amount paid on your original 2022 Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2022 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return.

Page 24 Line 52 Balance Due (Refund) With Amended Return If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return. If there is an amount on line 51, complete one of the worksheets below. When completing the worksheet, en- ter all amounts as positive numbers. If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, com- plete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, com- plete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount you owe on your amended return. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount you owe on your amended return. If you have an overpayment on your amended return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line 43b) if line 43b on your original return was blank, and/or (3) Domestic and Sexual Violence/Child Abuse and Ne- glect Funds (line 43c) if line 43c on your original return was blank. Subtract the amount contributed to the above funds from the amount of overpayment available and enter the diff erence on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available. If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social security number, daytime phone number, and “2022 Amended Form N-11” on your check or money order. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. 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. 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 page 25. 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).

Page 25 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: • 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

Page 26 the total of your withholding and timely estimated tax payments were less than the smaller of: 1. 60% of your 2022 tax, or 2. 100% of your 2021 tax. Your 2021 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 2021 amended return on a 2022 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. See the instructions for Form N-11, lines 51 and 52. For information on the statute of limitation periods within which you may fi le an amended return to claim a refund or credit of overpaid taxes, see the instructions for Form N-11, line 47a (Refund) on page 23. You can get prior year forms from our website, by calling our Taxpayer Services Branch, and at any 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 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 Note: Use Form N-311 to claim the refundable food/ excise tax credit. 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 page 27), 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.).

Page 27 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 2022, 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 2022, 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 2022 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, 2023. 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. 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 page 28, Children of Divorced or Separated Parents). b. Your disabled spouse who is mentally or physically unable to care for himself or herself. c. Any disabled person who is mentally or physically unable to care for himself or herself and whom you claim as a dependent, or could claim as a dependent (as a qualifying relative) except that he or she had income of $4,400 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 where the qualifying person stays overnight. 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

Page 28 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 2022. • Your home was the qualifying person’s main home for more than half of 2022. • You paid more than half of the cost of keeping up that home for 2022. (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 2022, 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 2022. 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. 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 2023 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 2022, 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 (d) 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 relation- ship to you. Column (c). Enter the qualifying person’s social se- curity number. Column (d). Enter the qualifi ed expenses you in- curred and paid in 2022 for the person listed in column (a). Do not include in column (d) qualifi ed expenses: • You incurred in 2022 but did not pay until 2023. You may be able to use these expenses to increase your 2023 credit. • You incurred in 2021 but did not pay until 2022. Instead, see the instructions for line 28 on page 29. • You prepaid in 2022 for care to be provided in 2023. These expenses may only be used to fi gure your 2023 credit.

Page 29 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 2022 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 2022. 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 2022). 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 2022). 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 2021 that you did not pay until 2022, you may be able to increase the amount of credit you can take in 2022. To do this, multiply the 2021 expenses you paid in 2022 by the applicable per- centage from the table on line 27 that applies to your 2021 adjusted gross income. Your 2021 expenses must be within the 2021 limits. Attach a computation show- ing how you fi gured the increase. If you can take a credit for your 2021 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 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/ 08/15/2022 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) If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) MISSING SINCE June 22, 1990 Therese Vanderheiden-Walsh AGE MISSING 5 yrs HGT 3 ft. WGT 45 lbs. HAIR Blonde EYES Hazel RACE Caucasian HPD 90-754011 Age Progressed to Age 32 MISSING FROM: Kailua, Hawaii She has pierced ears and moles on her back and shoulders. She was abducted by her non-custodial mother. 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 October 13, 2003 AGE MISSING 15 yrs HGT 5 ft. 1 in. WGT 180 lbs. HAIR Brown EYES Brown RACE Caucasian/Asian HPD 03-412568 NCIC M094770467

Age Progressed to Age 28 Cristian Sedeno Nickname: Cris 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.

Page 31 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2021 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2021 Itemized Deduction Worksheet A-2, line 5 ....................................................... 2. Enter from your 2021 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 17) .......................... 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 2021 Form N-11, line 22 ........... 6. Enter the amount shown below for the fi ling status you claimed on your 2021 Form N-11 .................................... Single or married fi ling separately— $2,200 Married fi ling jointly or qualifying widow(er)— 4,400 Head of household— 3,212 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 2022 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 Other adjustments (attach separate explanation to Form N-11) ................................................................... k Add lines a to j. Enter here and on Form N-11, line 10 ........................................................... Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815 ................................... b Hawaii tax refund adjustment .......................................... c Interest earned by an Individual Housing Account .......... d Qualifying compensation to Hansen’s disease patient .... e Expenses connected with federal credits ........................ f Child’s interest and dividend income on federal Form 8814 that is not reported on Form N-814 .............. g Premiums on and benefi ts from prepaid legal services plans .......................................................... h Student loan interest deduction ....................................... i Employer-provided adoption benefi ts .............................. j Certain income from a qualifi ed high technology business ........................................................ k Individual development accounts .................................... l Moving expenses ............................................................. m Qualifi ed bicycle commuting reimbursement .................. n Other adjustments (attach separate explanation to Form N-11) ............................................... o Add lines a to n. Enter here and on Form N-11, line 18 ..

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-338, Tax Credit for Flood Victims .............................................................. h Enter any additional tax from Form N-344, Recapture of Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit................................................................. i Enter any additional tax from Form N-348, Recapture of Capital Infrastructure Tax Credit .................................. j Enter any additional tax from Form N-405, Tax on Accumulation Distribution of Trusts ................................. k Enter any additional tax from Form N-586, Recapture of Tax Credit for Low-Income Housing ............................ l Enter any additional tax from Form N-814, Parent’s Election to Report Child’s Interest and Dividends ........... m Add lines a or b, and c through l. 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 l, 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 15 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 ........ 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 .............................................................................. Note: If your Hawaii adjusted gross income is above a certain amount, you may not be able to deduct all of your itemized deductions. See Line 22, Total Itemized Deductions, on page 19 of the Instructions. Total Itemized Deductions Worksheet 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 20 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 20 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 Married fi ling jointly or qualifying widow(er)— 48,000 Head of household— 36,000 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 10. 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 2022. This amount should be shown in box 12 of your 2022 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 2022, 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 2022 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 2022 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 widow(er) 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 widow(er); $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 2022 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 2022 TAX TABLES Tax Table Must Be Used By Persons With Taxable Income Of Less Than $100,000 For a copy of the Tax Table, go to tax.hawaii.gov/forms/

Page 36 2022 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 the amount on Form N-11, Line 26 is: Your tax is: Not over $2,400 .............................................. 1.40% of taxable income Over $2,400 but not over $4,800 .................... $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600 .................... $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400 .................. $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200 ................ $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000 ................ $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000 ................ $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000 ................ $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000 .............. $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000 ............ $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000 ............ $ 13,879 plus 10.00% over $175,000 Over $200,000 ................................................ $ 16,379 plus 11.00% over $200,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS If the amount on Form N-11, Line 26 is: Your tax is: Not over $4,800 .............................................. 1.40% of taxable income Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800 ................ $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400 ................ $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000 ................ $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000 ................ $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000 ................ $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000 .............. $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000 ............ $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000 ............ $ 27,757 plus 10.00% over $350,000 Over $400,000 ................................................ $ 32,757 plus 11.00% over $400,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If the amount on Form N-11, Line 26 is: Your tax is: Not over $3,600 .............................................. 1.40% of taxable income Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800 ................ $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000 ................ $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000 ................ $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000 ................ $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000 .............. $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500 ............ $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000 ............ $ 20,818 plus 10.00% over $262,500 Over $300,000 ................................................ $ 24,568 plus 11.00% over $300,000 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 37 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. Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii’s tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference. Taxpayer rights are at the heart of good tax administration — a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation. HAWAII TAXPAYER BILL OF RIGHTS I. Protection of Taxpayer Rights Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the De- partment of Taxation (Department). II. Tax Information Taxpayers have a right to tax information written in plain language. Taxpayers have a right to examine their own tax records, audit fi les, and collection fi les. Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees. Taxpayers have a right to obtain explanations regarding billings and assessments. III. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and 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. IV. Privacy and Confi dentiality Taxpayers have a right to be assured that their dealings with the Department will be kept confi dential. Taxpayers have a right to be assured that their tax re- turns and tax return information will not be disclosed, except as provided by law. V. Time Limitations Taxpayers are entitled to seek a refund if they have overpaid their taxes. A claim for refund must be fi led within the applicable statute of limitations. The Department may assess a taxpayer additional taxes if the assessment is made within the applicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudulent return or failure to fi le a return. Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department. If the Department is notifi ed by the Internal Revenue Service or a taxpayer of any changes, corrections, or adjustments to the taxpayer’s Federal tax return, the statute of limitations is automatically extended. VI. Audits and Assessments Taxpayers have a right to a Proposed Notice of Assess- ment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the taxpay- er’s last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) in- forms taxpayers of their right to request clarifi cation or to object to the tax assessment within 30 days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assess- ment will become fi nal after the expiration of 30 days from the mailing of the Proposed Notice of Assessment. Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of 30 days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment. Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior manage- ment to discuss a Proposed or Final Notice of Assess- ment if they do not agree with the tax assessment. Taxpayers have a right to request that the Department consider a closing agreement to reduce a Proposed or Final Notice of Assessment. Closing agreements are fi - nal. VII. Tax Appeals/Payment Under Protest Taxpayers have a right to information regarding proce- dures for appealing a tax assessment or a denial of a claim for refund. Tax Appeals. Taxpayers have a right to appeal an as- sessment or a denial of a claim for refund to the board of review or to the tax appeal court. Taxpayers also have a right to appeal an assessment to our Administrative Ap- peals Offi ce. In order to appeal to the Administrative Ap- peals Offi ce, an appeal application must be fi led within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assessment. The assessment does not need to be paid in order to appeal to the Administra- tive Appeals Offi ce. An appeal to the board of review or to the tax appeal court must be fi led within 30 days from the date the Final Notice of Assessment was mailed. If the appeal is fi led directly with the tax appeal court, a court-stamped copy of the notice of appeal must also be served on the Director of Taxation within 30 days from the date the Final Notice of Assessment was mailed by delivery to: Civil Legal Complaints/Legal Process Director of Taxation Department of Taxation 830 Punchbowl Street, Room 221 Honolulu, HI 96813-5094 If the appeal is fi led with the board of review, the 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 within 30 days to the Intermediate Appellate Court. The fi rst appeal to either the board of review or to the tax appeal court may be made without payment of the tax assessed. However, the assessed tax must be paid 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 income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm. Payment Under Protest. In lieu of fi ling an appeal or if an appeal is not fi led with the board of review, with the tax appeal court, or with the Administrative Appeals Of- fi ce within 30 days from the date the Final Notice of As- sessment was mailed, the taxpayer may pay the dis- puted tax assessment under written protest and seek to recover the taxes by fi ling an action in tax appeal court within 30 days from the date of payment. VIII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment on any tax matter, including audits, collections, and appeals. IX. Taxpayer Advocate Taxpayers have a right to seek the assistance of our Taxpayer Advocate to resolve any tax-related problem after all other means for resolving the problem have been exhausted, or if they feel that their rights as a tax- payer have been abridged, except in the case of a crim- inal tax investigation. X. 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. XI. 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 July 2022

Page 38 Index to Instructions A Address Change ........................................... 26 Address of Hawaii Department of Taxation .... 6 Adjustments to Income ......................... 11 – 15 Amended Returns — Balance Due (or Refund) ....................... 24 Change in Federal Taxable Income ....... 26 Filing .......................................... 23 and 26 Annuities........................................................ 13 Attachments to Return .................................. 25 B Balance Due (or Refund) .............................. 22 Birth or Death of Dependent ......................... 10 Blind, Deaf, or Totally Disabled Person ........ 20 Business Income — Rents on Schedule E ............................. 24 Schedule C ............................................ 24 Schedule F ............................................ 24 Business Use of Your Home ......................... 19 C Capital Gains and Losses ................. 20 and 33 Casualty and Theft Losses ........................... 18 Changes to Note ............................................. 2 Civil Unions ..................................................... 4 Contributions to Charity ................................ 17 Credit for Child and Dependent Care Expenses ............................. 21 and 27 – 29 Credits Against Tax ....................................... 21 D Death of Taxpayer ........................................... 6 Dependents — Exemptions ............................ 9 Direct Deposit of Refund ............................... 23 Disability — Exemption ................................. 20 Divorced or Separated Parents ...................... 9 Domicile Defi ned ............................................. 5 E Educational Expenses .................................. 19 Employee Business Expenses ..................... 19 Estimated Tax ...................................... 6 and 22 Exemptions ......................................... 9 and 20 Extension of Time to File ................................. 5 F Filing Requirements — Extension of Time to File ......................... 5 Filing a Final Return ................................ 6 When to File ............................................ 5 Where to File ........................................... 6 Which Form to File .................................. 5 Who Must File.......................................... 4 Who Should File ...................................... 4 Filing Status .................................................... 7 H Hawaii Taxpayer Bill of Rights ....................... 37 Head of Household ......................................... 8 I Income Tax Withholding ................................ 22 Individual Housing Accounts — Distributions From ................................. 12 Payments to........................................... 13 Tax Liability Upon the Sale or Transfer .. 12 Individual Retirement Accounts (IRAs) ......... 13 Interest Expense ........................................... 17 Interest Income ................................. 11 and 14 Interest — Late Payment of Tax ................... 25 Itemized Deductions — ......................... 15 – 20 You Choose to Itemize Deductions ....... 15 You MUST Itemize Deductions .............. 15 M Married Persons — Filing Joint Return ................................... 7 Filing Separate Returns ........................... 8 Special Rule for Aliens ............................ 8 Who Live Apart ........................................ 8 Medical and Dental Expenses ...................... 15 Miscellaneous Deductions ............................ 19 Multistate Tax Compact Act ............................. 6 N Net Operating Loss ........................... 15 and 23 Nonresident ..................................................... 5 Nonresident Alien — Filing a Joint Return ................................ 8 Filing a Separate Return ......................... 8 Who Must File.......................................... 4 P Part-Year Resident .......................................... 5 Payments (Amount You Owe)....................... 23 Penalties and Interest — Failure to Pay Tax After Filing Timely Return ............................................... 25 Late Filing of Return .............................. 25 Underpayment of Estimated Tax ........................................ 23 and 25 Pensions and Annuities ................................. 13 Political Campaigns — Hawaii Election $3 Check-off ............................................ 25 Preparer — Did you have someone else prepare your return? ................................ 25 R Records — How Long to Keep ..................... 26 Refundable Food/Excise Tax Credit................................................. 21 Related Federal/Hawaii Tax Forms................. 3 Reminders ........................................... 2 and 25 Rent — Income ............................................. 24 Resident .......................................................... 4 Retirement Plan Payments ........................... 13 Rounding Off to Whole Dollars ..................... 11 S Same-Sex Marriage ........................................ 4 Social Security Number .................................. 7 Steps for Preparing Your Return ............................ 6 – 10 and 25 – 26 Student Dependent — Exemption ................ 10 T Tax — Computation .............................. 20 and 32 Other — Accumulation Distribution of Trusts .... 32 Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000 ................................... 20 Distributions from an Individual Housing Account ............... 12 and 32 Lump-Sum Distributions ..................... 13 Parent’s Election to Report Child’s Interest and Dividends .................. 32 Recapture of Capital Goods Excise Tax Credit ...................................... 32 Recapture of Capital Infrastructure Tax Credit ...................................... 32 Recapture of 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 27 – 29 Credit for Low-Income Household Renters ......................... 21 and 26 – 27 Tax Tables ..................................................... 35 Taxes You CAN Deduct ................................ 16 Third Party Designee .................................... 25 W When to File .................................................... 5 Where to File ................................................... 6 Where to Get Information................................ 6 Which Form to File .......................................... 5 Who Must File ................................................. 4 Who Should File .............................................. 4 Withholding — Hawaii Tax ............................ 22 Worksheets ........................................... 31 – 34

2023 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 Hawaii 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. Hawaii 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 Hawaii 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 22, 2024. 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

Hawaii 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321

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 helping us provide more effi cient service.

GARY S. SUGANUMA

Director of Taxation DUE DATE: APRIL 22, 2024 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 the income tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2022, and applies to taxable years beginning after December 31, 2022. Section 235-2.3(b)(40), Hawaii Revised Statutes, with respect to computation of tax where taxpayers restores substantial amount held under claim of right, is amended for taxable years beginning after December 31, 2021. (Act 56, SLH 2023) • A Pass-Through Entity (PTE) tax credit has been established for taxable years beginning after December 31, 2022 and eff ective January 1, 2024. The PTE tax credit allows partnerships and S corporations to annually elect to pay Hawaii income tax at the entity level. Eligible members of an electing PTE may claim a nonrefundable income tax credit for their pro rata share of PTE taxes paid by the entity. (Act 50, SLH 2023) • These refundable income tax credits have been amended for taxable years 2023 to 2027 by (1) increasing the household and dependent care tax credit, (2) increasing the refundable earned income tax credit, and (3) increasing the income thresholds and credit amounts of the refundable food/ excise tax credit. (Act 163, SLH 2023) • Taxpayers may exclude up to $7,683 of their military reserve or Hawaii National Guard duty pay from their income, eff ective for taxable years beginning after December 31, 2022. (Act 197, SLH 2004) Important Reminders File and Pay on Time • Please fi le your return and pay your taxes by April 22, 2024. • 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 22, 2024, you are granted an automatic 6-month extension of time to fi le your return through October 21, 2024. 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 21, 2024. (2) If you have a balance due, you must pay your taxes in full by April 22, 2024. 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.

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 2023 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 $3,344 Single $3,344 Head of household $4,356 Qualifying surviving spouse $5,544 Married fi ling jointly $6,688 For Individuals Age 65 or older Filing Status Gross Income of Married fi ling separately $4,488 Single $4,488 Head of household $5,500 Qualifying surviving spouse $6,688 Married fi ling jointly, one is 65 or older $7,832 Married fi ling jointly, both are 65 or older $8,976 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 2023. 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 22, 2024. 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 22, 2024, 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 22, 2024, 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 22, 2024 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 Telephone for the hearing impaired: 808-587-1418 Toll-Free: 1-800-887-8974 Other Information Death of Taxpayer Did the taxpayer die before fi ling a return for 2023? 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 2023 and you did not remarry in 2023, or if your spouse died in 2024 before fi ling a return for 2023, you may still fi le a joint return for the 2023 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, 2024, or in four equal amounts by April 20, 2024, June 20, 2024 September 20, 2024, and January 20, 2025. 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 25. These are the steps you should take after your Form N-11, and other schedules and forms you need, are fi lled in. If you follow these steps and read the Line-By-Line Instructions, we feel you can fi ll in your return quickly and accurately. If you have any questions, call our 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, 2023. • 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 2023, 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, 2023, and did not remarry before the end of 2023. 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 2023, even if you did not live with your spouse at the end of 2023. • Your spouse died in 2023 and you did not remarry in 2023. • You were married at the end of 2023, and your spouse died in 2024 before fi ling a 2023 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 2023 or in 2024 before fi ling a return for 2023, 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 2023, 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 2023, had a child living with you, and lived apart from your spouse during the last six months of 2023, 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 2023, 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 2023. But if, at the end of 2023, 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 2023 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 2023 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 2023, 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 2023 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 2023, 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 2023, you are considered unmarried if all of the following apply: • You lived apart from your spouse for the last six months of 2023. 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 2023; • Your home was the main home of your child, step- child, or foster child for more than half of 2023 (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 2023 if all of the following apply. • Your spouse died in 2021 or 2022 and you did not remarry before the end of 2023. • 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 2023: – The child had gross income of $4,700 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 2023. 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 2023, 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 2023 if the child was born or died in 2023 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, 2024. 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 2023, 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, 2024.. If you became divorced or legally separated during 2023, you cannot take an exemption for your former spouse. Death of your spouse. If your spouse died in 2023 and you did not remarry by the end of 2023, 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 2023 and younger than you (or your spouse, if fi ling jointly), or under age 24 at the end of 2023, 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 2023, and • Who is not fi ling a joint return for 2023 or is fi ling a joint return for 2023 only to claim a refund of with- held income tax or estimated tax paid, and • Who lived with you for more than half of 2023. 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 2023 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 2023. 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 $4,700 in 2023. 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 2023. 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 2023 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 2023 (whether or not they are or were married). 2. The child received over half of his or her support for 2023 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 2023. 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 2023, 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 2023. 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 2023. 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 2023, the person is considered to have lived with you for more than half of 2023 if your home was this person’s home for more than half the time he or she was alive in 2023. Any other person is considered to have lived with you for all of 2023 if the person was born or died in 2023 and your home was this person’s home for the entire time he or she was alive in 2023. 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 2023, 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 2023. 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 2023. • 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 2023. • 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 2023, 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 2023 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 2023, 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. • 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 2023 for state income taxes you paid before 2023, 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 2023 that you were entitled to receive in 2023 but chose to apply to your 2023 estimated state income tax is considered to have been received in 2023. If you received a refund of 2022 taxes and you de- ducted state income taxes on line 21b of your 2022 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 2022 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 2022. 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 remains at $166,800 ($83,400 for married taxpayers

Page 12 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 2022 state and local income tax refund is more than your 2022 state and local income tax deduction mi- nus the amount you could have deducted as your 2022 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. 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. 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 needed to arrive at Hawaii adjusted gross income, enter the amount of the adjustment on line j 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.

Page 13 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 72 (73 if you reach age 72 after December 31, 2022) that are made to comply with the federal mandatory payout rule do qualify as a retirement payment whether or not the employee is still working full time. Distributions from a private employer pension plan received upon retirement are partially taxed by Hawaii if the employee contributed to the pension plan. Rollover IRAs A rollover IRA is treated as a continuation of the 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 2023, 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. 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 2023, 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 Infor- mation Release No. 90-4, “Taxability of Benefi t Pay- ments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C),” and Tax Information Release No. 96-5, “Taxation of Pensions Under the Hawaii Net In- come Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act Benefi ts; Limita- tion on Deductions for Contributions to a Nonqualifi 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 $7,683 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: • $7,683, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve component. If you are married fi ling a joint return, and you and your spouse qualify, add the exclusions for both of you and enter the total on line 15. 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

Page 14 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 2023 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 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

Page 15 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 $4,400. • Married and fi ling a separate return, or Single, and your itemized deductions are more than $2,200. • Head of Household, and your itemized deductions are more than $3,212. • 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. 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 $4,700 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 2023 return.

Page 16 Example—You provided over half of your mother’s support but cannot claim her as a dependent because she received $4,700 of wages during 2023. 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 2023, 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 22 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 2023 for a prior year, such as taxes paid with your 2022 state or local income tax return; • State and local estimated tax payments made during 2023, including any part of a prior year refund that you chose to have credited to your 2023 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 2023, 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 2023, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2023. 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- 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 2023 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

Page 17 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 2023 for amounts paid in 2023, reduce your actual 2023 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2023 for prior year purchases, do not reduce your 2023 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 2023. 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 2023. 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 2023. 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 2022. 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 adjusted gross income limitation on cash contributions from 50% to 60%, eff ective for contributions made in tax years 2018 through 2025. Complete Worksheet A-4 on page 32 to fi gure your deduction for charitable contributions. 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

Page 18 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 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).

Page 19 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 2023 standard mileage rate for business use of your vehicle is 65.5 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 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 page 20 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).

Page 20 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

$2,200 Married fi ling jointly

4,400 Married fi ling separately

2,200 Head of Household

3,212 Qualifying Surviving Spouse

4,400 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 at tax.hawaii.gov/forms/ to fi nd your tax. Be sure you use the correct column in the Tax Table. After you have found the correct tax, enter that amount. There is an example at the beginning of the table to help you fi nd the correct tax. Tax Rate Schedules You must use the Tax Rate Schedules on page 36 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 j (other adjust- ments); from the Hawaii Subtractions Worksheet on page 31, j (certain income from a qualifi ed high technol-

Page 21 ogy business), or n (other adjustments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less. Total Tax Liability Use the Tax Computation Worksheet on page 32 to fi gure your total tax liability. Refundable Credits IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the diff erence will be refunded to you. It is very important that you carefully read the following instructions for each of these credits to ensure that you properly claim all the credits to which you are entitled. 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, 2024. 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 2023 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, 2024. 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 27, 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 2023 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, 2024. 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 10, on line 32. Attach Schedule CR directly behind Form N-11. See Instructions for Sched- ule CR for more information. Other Credits Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Corporation on the Sale of Hawaii Real Property Interests If the tax was withheld by a partnership or S corpora- tion, and you are taxable on a pro rata share of the en- tity’s gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership or S corporation on Schedule CR, line 9a, and attach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corporation. If the partnership or S corporation fi led a Form N- 288C, Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being refunded to the entity. Credit From a Regulated Investment Company A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3)(D) is required to be included in the shareholder’s return. The regulated investment com- pany will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 9b, and attach an explanation. 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 32, 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, “2023 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 2023 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 2023. Do not in- clude your 2022 overpayment you requested to have ap- plied to your 2023 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 Instructions for Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Cor- poration on the Sale of Hawaii Real Property Interests on page 21. If you made estimated tax payments on Forms N- 200V or had tax withheld on the sale of Hawaii real property on Forms N-288A for yourself and your spouse under your social security number but are now fi ling separate returns, you can enter the total amount paid with Forms N-200V or Forms N-288A on either of your separate returns or you and your spouse can divide the payments in any agreed amount. Use Form L-12, 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 2022 Overpayment Applied to 2023 Estimated Tax Enter on this line any overpayment from your 2022 return that you applied to your 2023 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 2024 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 2023 individual tax return. Enter the amount from line 45 that you want applied to your estimated tax for 2024. 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 2024 estimated tax will be reduced automatically by the amount of the penalty. If you and your spouse fi led a joint return for 2023 but will fi le separate returns for 2024, you can request that the 2024 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 Collector.” Write your social security number, daytime phone num- ber, and “2023 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), (3) your daytime phone number, and (4) the tax year and form number you fi led (e.g., 2023 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 2024 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 26 of the instructions for more information. Line 51 Amount Paid (Overpaid) on Original Return Enter on line 51 the amount paid on your original 2023 Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2023 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return.

Page 24 Line 52 Balance Due (Refund) With Amended Return If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return. If there is an amount on line 51, complete one of the worksheets below. When completing the worksheet, en- ter all amounts as positive numbers. If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, com- plete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, com- plete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount you owe on your amended return. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount you owe on your amended return. If you have an overpayment on your amended return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line 43b) if line 43b on your original return was blank, and/or (3) Domestic and Sexual Violence/Child Abuse and Ne- glect Funds (line 43c) if line 43c on your original return was blank. Subtract the amount contributed to the above funds from the amount of overpayment available and enter the diff erence on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available. If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social security number, daytime phone number, and “2023 Amended Form N-11” on your check or money order. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. 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. 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 page 25. 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).

Page 25 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: • 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

Page 26 the total of your withholding and timely estimated tax payments were less than the smaller of: 1. 60% of your 2023 tax, or 2. 100% of your 2022 tax. Your 2022 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 2022 amended return on a 2023 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. See the instructions for Form N-11, lines 51 and 52. For information on the statute of limitation periods within which you may fi le an amended return to claim a refund or credit of overpaid taxes, see the instructions for Form N-11, line 47a (Refund) on page 23. You can get prior year forms from our website, by calling our Taxpayer Services Branch, and at any 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 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 Note: Use Form N-311 to claim the refundable food/ excise tax credit. 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 page 27), 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.).

Page 27 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 2023, 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 2023, 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 2023 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, 2024. 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. 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 page 28, Children of Divorced or Separated Parents). b. Your disabled spouse who is mentally or physically unable to care for himself or herself. c. Any disabled person who is mentally or physically unable to care for himself or herself and whom you claim as a dependent, or could claim as a dependent (as a qualifying relative) except that he or she had income of $4,700 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 where the qualifying person stays overnight. 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

Page 28 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 2023. • Your home was the qualifying person’s main home for more than half of 2023. • You paid more than half of the cost of keeping up that home for 2023. (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 2023, 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 2023. 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. 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 2024 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 2023, 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 (d) 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 relation- ship to you. Column (c). Enter the qualifying person’s social se- curity number. Column (d). Enter the qualifi ed expenses you in- curred and paid in 2023 for the person listed in column (a). Do not include in column (d) qualifi ed expenses: • You incurred in 2023 but did not pay until 2024. You may be able to use these expenses to increase your 2024 credit. • You incurred in 2022 but did not pay until 2023. Instead, see the instructions for line 28 on page 29. • You prepaid in 2023 for care to be provided in 2024. These expenses may only be used to fi gure your 2024 credit.

Page 29 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 2023 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 2023. 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 2023). 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 2023). 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 2022 that you did not pay until 2023, you may be able to increase the amount of credit you can take in 2023. To do this, multiply the 2022 expenses you paid in 2023 by the applicable per- centage from the table on line 27 that applies to your 2022 adjusted gross income. Your 2022 expenses must be within the 2022 limits. Attach a computation show- ing how you fi gured the increase. If you can take a credit for your 2022 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 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/ 08/17/2023 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) If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) MISSING SINCE June 22, 1990 Therese Vanderheiden-Walsh AGE MISSING 5 yrs HGT 3 ft. WGT 45 lbs. HAIR Blonde EYES Hazel RACE Caucasian HPD 90-754011 Age Progressed to Age 32 MISSING FROM: Kailua, Hawaii She has pierced ears and moles on her back and shoulders. She was abducted by her non-custodial mother. 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.

Page 31 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2022 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2022 Itemized Deduction Worksheet A-2, line 5 ....................................................... 2. Enter from your 2022 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 2022 Form N-11, line 22 ........... 6. Enter the amount shown below for the fi ling status you claimed on your 2022 Form N-11 .................................... Single or married fi ling separately— $2,200 Head of household— 3,212 Married fi ling jointly or qualifying surviving spouse— 4,400 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 2023 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 Other adjustments (attach separate explanation to Form N-11) ................................................................... k Add lines a to j. Enter here and on Form N-11, line 10 ........................................................... Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815 ................................... b Hawaii tax refund adjustment .......................................... c Interest earned by an Individual Housing Account .......... d Qualifying compensation to Hansen’s disease patient .... e Expenses connected with federal credits ........................ f Child’s interest and dividend income on federal Form 8814 that is not reported on Form N-814 .............. g Premiums on and benefi ts from prepaid legal services plans .......................................................... h Student loan interest deduction ....................................... i Employer-provided adoption benefi ts .............................. j Certain income from a qualifi ed high technology business ........................................................ k Individual development accounts .................................... l Moving expenses ............................................................. m Qualifi ed bicycle commuting reimbursement .................. n Other adjustments (attach separate explanation to Form N-11) ............................................... o Add lines a to n. Enter here and on Form N-11, line 18 ..

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 15 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 19 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 20 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 20 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 11. 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 2023. This amount should be shown in box 12 of your 2023 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 2023, 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 2023 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 2023 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 2023 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 2023 TAX TABLES Tax Table Must Be Used By Persons With Taxable Income Of Less Than $100,000 For a copy of the Tax Table, go to tax.hawaii.gov/forms/

Page 36 2023 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 the amount on Form N-11, Line 26 is: Your tax is: Not over $2,400 .............................................. 1.40% of taxable income Over $2,400 but not over $4,800 .................... $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600 .................... $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400 .................. $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200 ................ $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000 ................ $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000 ................ $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000 ................ $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000 .............. $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000 ............ $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000 ............ $ 13,879 plus 10.00% over $175,000 Over $200,000 ................................................ $ 16,379 plus 11.00% over $200,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND QUALIFYING SURVIVING SPOUSES If the amount on Form N-11, Line 26 is: Your tax is: Not over $4,800 .............................................. 1.40% of taxable income Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800 ................ $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400 ................ $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000 ................ $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000 ................ $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000 ................ $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000 .............. $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000 ............ $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000 ............ $ 27,757 plus 10.00% over $350,000 Over $400,000 ................................................ $ 32,757 plus 11.00% over $400,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If the amount on Form N-11, Line 26 is: Your tax is: Not over $3,600 .............................................. 1.40% of taxable income Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800 ................ $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000 ................ $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000 ................ $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000 ................ $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000 .............. $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500 ............ $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000 ............ $ 20,818 plus 10.00% over $262,500 Over $300,000 ................................................ $ 24,568 plus 11.00% over $300,000 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 37 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. Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii’s tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference. Taxpayer rights are at the heart of good tax administration — a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation. HAWAII TAXPAYER BILL OF RIGHTS I. Protection of Taxpayer Rights Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the De- partment of Taxation (Department). II. Tax Information Taxpayers have a right to tax information written in plain language. Taxpayers have a right to examine their own tax records, audit fi les, and collection fi les. Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees. Taxpayers have a right to obtain explanations regarding billings and assessments. III. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and 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. IV. Privacy and Confi dentiality Taxpayers have a right to be assured that their dealings with the Department will be kept confi dential. Taxpayers have a right to be assured that their tax re- turns and tax return information will not be disclosed, except as provided by law. V. Time Limitations Taxpayers are entitled to seek a refund if they have overpaid their taxes. A claim for refund must be fi led within the applicable statute of limitations. The Department may assess a taxpayer additional taxes if the assessment is made within the applicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudulent return or failure to fi le a return. Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department. If the Department is notifi ed by the Internal Revenue Service or a taxpayer of any changes, corrections, or adjustments to the taxpayer’s Federal tax return, the statute of limitations is automatically extended. VI. Audits and Assessments Taxpayers have a right to a Proposed Notice of Assess- ment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the taxpay- er’s last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) in- forms taxpayers of their right to request clarifi cation or to object to the tax assessment within 30 days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assess- ment will become fi nal after the expiration of 30 days from the mailing of the Proposed Notice of Assessment. Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of 30 days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment. Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior manage- ment to discuss a Proposed or Final Notice of Assess- ment if they do not agree with the tax assessment. Taxpayers have a right to request that the Department consider a closing agreement to reduce a Proposed or Final Notice of Assessment. Closing agreements are fi - nal. VII. Tax Appeals/Payment Under Protest Taxpayers have a right to information regarding proce- dures for appealing a tax assessment or a denial of a claim for refund. Tax Appeals. Taxpayers have a right to appeal an as- sessment or a denial of a claim for refund to the board of review or to the tax appeal court. Taxpayers also have a right to appeal an assessment to our Administrative Ap- peals Offi ce. In order to appeal to the Administrative Ap- peals Offi ce, an appeal application must be fi led within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assessment. The assessment does not need to be paid in order to appeal to the Administra- tive Appeals Offi ce. An appeal to the board of review or to the tax appeal court must be fi led within 30 days from the date the Final Notice of Assessment was mailed. If the appeal is fi led directly with the tax appeal court, a court-stamped copy of the notice of appeal must also be served on the Director of Taxation within 30 days from the date the Final Notice of Assessment was mailed by delivery to: Civil Legal Complaints/Legal Process Director of Taxation Department of Taxation 830 Punchbowl Street, Room 221 Honolulu, HI 96813-5094 If the appeal is fi led with the board of review, the 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 within 30 days to the Intermediate Appellate Court. The fi rst appeal to either the board of review or to the tax appeal court may be made without payment of the tax assessed. However, the assessed tax must be paid 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 income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm. Payment Under Protest. In lieu of fi ling an appeal or if an appeal is not fi led with the board of review, with the tax appeal court, or with the Administrative Appeals Of- fi ce within 30 days from the date the Final Notice of As- sessment was mailed, the taxpayer may pay the dis- puted tax assessment under written protest and seek to recover the taxes by fi ling an action in tax appeal court within 30 days from the date of payment. VIII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment on any tax matter, including audits, collections, and appeals. IX. Taxpayer Advocate Taxpayers have a right to seek the assistance of our Taxpayer Advocate to resolve any tax-related problem after all other means for resolving the problem have been exhausted, or if they feel that their rights as a tax- payer have been abridged, except in the case of a crim- inal tax investigation. X. 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. XI. 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 July 2022

Page 38 Index to Instructions A Address Change ........................................... 26 Address of Hawaii Department of Taxation .... 6 Adjustments to Income ......................... 11 – 15 Amended Returns — Balance Due (or Refund) ....................... 24 Change in Federal Taxable Income ....... 26 Filing .......................................... 23 and 26 Annuities........................................................ 13 Attachments to Return .................................. 25 B Balance Due (or Refund) .............................. 22 Birth or Death of Dependent ......................... 10 Blind, Deaf, or Totally Disabled Person ........ 20 Business Income — Rents on Schedule E ............................. 24 Schedule C ............................................ 24 Schedule F ............................................ 24 Business Use of Your Home ......................... 19 C Capital Gains and Losses ................. 20 and 33 Casualty and Theft Losses ........................... 18 Changes to Note ............................................. 2 Civil Unions ..................................................... 4 Contributions to Charity ................................ 17 Credit for Child and Dependent Care Expenses ............................. 21 and 27 – 29 Credits Against Tax ....................................... 21 D Death of Taxpayer ........................................... 6 Dependents — Exemptions ............................ 9 Direct Deposit of Refund ............................... 23 Disability — Exemption ................................. 20 Divorced or Separated Parents ...................... 9 Domicile Defi ned ............................................. 5 E Educational Expenses .................................. 19 Employee Business Expenses ..................... 19 Estimated Tax ...................................... 6 and 22 Exemptions ......................................... 9 and 20 Extension of Time to File ................................. 5 F Filing Requirements — Extension of Time to File ......................... 5 Filing a Final Return ................................ 6 When to File ............................................ 5 Where to File ........................................... 6 Which Form to File .................................. 5 Who Must File.......................................... 4 Who Should File ...................................... 4 Filing Status .................................................... 7 H Hawaii Taxpayer Bill of Rights ....................... 37 Head of Household ......................................... 8 I Income Tax Withholding ................................ 22 Individual Housing Accounts — Distributions From ................................. 12 Payments to........................................... 13 Tax Liability Upon the Sale or Transfer .. 12 Individual Retirement Accounts (IRAs) ......... 13 Interest Expense ........................................... 17 Interest Income ................................. 11 and 14 Interest — Late Payment of Tax ................... 25 Itemized Deductions — ......................... 15 – 20 You Choose to Itemize Deductions ....... 15 You MUST Itemize Deductions .............. 15 M Married Persons — Filing Joint Return ................................... 7 Filing Separate Returns ........................... 8 Special Rule for Aliens ............................ 8 Who Live Apart ........................................ 8 Medical and Dental Expenses ...................... 15 Miscellaneous Deductions ............................ 19 Multistate Tax Compact Act ............................. 6 N Net Operating Loss ........................... 15 and 23 Nonresident ..................................................... 5 Nonresident Alien — Filing a Joint Return ................................ 8 Filing a Separate Return ......................... 8 Who Must File.......................................... 4 P Part-Year Resident .......................................... 5 Payments (Amount You Owe)....................... 23 Penalties and Interest — Failure to Pay Tax After Filing Timely Return ............................................... 25 Late Filing of Return .............................. 25 Underpayment of Estimated Tax ........................................ 23 and 25 Pensions and Annuities ................................. 13 Political Campaigns — Hawaii Election $3 Check-off ............................................ 25 Preparer - Did you have someone else prepare your return? ................................ 25 Protective Claim ............................................ 26 Q Qualifying Surviving Spouse ........................... 8 R Records — How Long to Keep ..................... 26 Refundable Food/Excise Tax Credit................................................. 21 Related Federal/Hawaii Tax Forms................. 3 Reminders ........................................... 2 and 25 Rent — Income ............................................. 24 Resident .......................................................... 4 Retirement Plan Payments ........................... 13 Rounding Off to Whole Dollars ..................... 11 S Same-Sex Marriage ........................................ 4 Social Security Number .................................. 7 Steps for Preparing Your Return ............................ 6 – 10 and 25 – 26 Student Dependent — Exemption ................ 10 T Tax — Computation .............................. 20 and 32 Other — Accumulation Distribution of Trusts .... 32 Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000 ................................... 20 Distributions from an Individual Housing Account ............... 12 and 32 Lump-Sum Distributions ..................... 13 Parent’s Election to Report Child’s Interest and Dividends .................. 32 Recapture of Capital Goods Excise Tax Credit ...................................... 32 Recapture of Capital Infrastructure Tax Credit ...................................... 32 Recapture of 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 27 – 29 Credit for Low-Income Household Renters ......................... 21 and 26 – 27 Tax Tables ..................................................... 35 Taxes You CAN Deduct ................................ 16 Third Party Designee .................................... 25 W When to File .................................................... 5 Where to File ................................................... 6 Where to Get Information................................ 6 Which Form to File .......................................... 5 Who Must File ................................................. 4 Who Should File .............................................. 4 Withholding — Hawaii Tax ............................ 22 Worksheets ........................................... 31 – 34

FORM STATE OF HAWAII — DEPARTMENT OF TAXATION N-11 Individual Income Tax Return (Rev. 2024) RESIDENT

Calendar Year 2024

OR AMENDED Return NOL Carryback IRS Adjustment First Time Filer THIS SPACE RESERVED

1

Single

2 Married filing joint return (even if only one had income).

3 Married filing separate return. Enter spouse’s SSN and the first four letters of last name above. Enter spouse’s full name here. _____________________________________ 4

Head of household (with qualifying person). If the qualifying person is a child but not your dependent, enter the child’s full name. h __________________________________ 5

Qualifying surviving spouse (see page 8 of the Instructions) • ATTACH CHECK OR MONEY ORDER HERE • • ATTACH COPY 2 OF FORM W-2 HERE • FORM N-11 (REV. 2024) DO NOT WRITE IN THIS AREA Fiscal Year

and Beginning

Ending u IMPORTANT — Complete this Section u

Enter the first four letters of your last name. Use ALL CAPITAL letters Your Social Security Number Deceased

Date of Death

Enter the first four letters of your Spouse’s last name. Use ALL CAPITAL letters Spouse's Social Security Number Deceased

Date of Death Your First Name M.I. Your Last Name Suffix Spouse’s First Name M.I. Spouse’s Last Name Suffix Care Of (See Instructions, page 7.) Present mailing or home address (Number and street, including Rural Route) City, town or post office State Postal/ZIP code If Foreign address, enter Province and/or State

Country

6a Yourself............................................. Age 65 or over........................................................

6b Spouse.............................................. Age 65 or over........................................................}

6c and

6d

6e Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d above.............................................. Dependents: If more than 6 dependents

2. Dependent’s social 1. First and last name use attachment

security number 3. Relationship Enter number of your children listed... 6c  Enter number of other dependents.....6d Â

6e  FOR OFFICE USE ONLY

N111E3T4 N11_I 2024A 01 VID01 ID NO 01 M M D D Y Y M M D D Y Y

(Fill in only ONE oval) Please Write Using a Black Ink Pen. Enter One Letter Or Number In Each Box. Fill In Ovals Completely. Do NOT Submit a Photocopy!! CAUTION: If you can be claimed as a dependent on another person’s tax return (such as your parents’), DO NOT fill in oval 6a, but be sure to fill in the oval above line 21.

If you filled ovals 3 and 6b above, see the Instructions on page 9 and if your spouse meets the qualifications, fill in this oval Enter the number of ovals filled on 6a and 6b.......... M M D D Y Y M M D D Y Y

FORM N-11 (REV. 2024) Form N-11 (Rev. 2024) Page 2 of 4 ROUND TO THE NEAREST DOLLAR

7 Federal adjusted gross income (AGI) (see page 11 of the Instructions)........................................ 7

8 Difference in state/federal wages due to COLA, ERS,

etc. (see page 11 of the Instructions)....................................8

9 Interest on out-of-state bonds

(including municipal bonds)..................................................9

10 Other Hawaii additions to federal AGI

(see page 11 of the Instructions).........................................10

11 Add lines 8 through 10...................Total Hawaii additions to federal AGI 11

12 Add lines 7 and 11......................................................................................................................... 12

13 Pensions taxed federally but not taxed by Hawaii

(see page 13 of the Instructions)........................................13

14 Social security benefits taxed on federal return..................14

15 First $8,082 of military reserve or Hawaii national

guard duty pay....................................................................15

16 Payments to an individual housing account........................16

17 Exceptional trees deduction (attach affidavit)

(see page 14 of the Instructions)........................................17

18 Other Hawaii subtractions from federal AGI

(see page 14 of the Instructions)........................................18

19 Add lines 13 through 18

.............................................Total Hawaii subtractions from federal AGI 19

20 Line 12 minus line 19.............................................................................................Hawaii AGI h 20

21 If you do not itemize your deductions, go to line 23 below. Otherwise go to page 15 of the Instructions

and enter your itemized deductions here. 21a Medical and dental expenses

(from Worksheet A-1)........................................................21a 21b Taxes (from Worksheet A-2)............................................ 21b 21c Interest expense (from Worksheet A-3)............................21c 21d Contributions (from Worksheet A-4)................................. 21d 21e Casualty and theft losses (from Worksheet A-5)...............21e 21f Miscellaneous deductions (from Worksheet A-6).............. 21f

23 If you checked filing status box: 1 or 3 enter $4,400;

2 or 5 enter $8,800; 4 enter $6,424........................................................Standard Deduction h 23

24 Line 20 minus line 22 or 23, whichever applies. (This line MUST be filled in).................. 24 N112E3T4 N11_I 2024A 02 VID01 ID NO 01 CAUTION: If you can be claimed as a dependent on another person’s return, see the Instructions on page 15, and fill in this oval. If amount is negative (loss), shade the minus (-) in the box. Example: - - - - TOTAL ITEMIZED DEDUCTIONS 22 Add lines 21a through 21f. If your Hawaii adjusted gross income is above a certain amount, you may not be able to deduct all of your itemized deductions. See the Instructions on page 19. Enter total here and go to line 24. - .00 Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

FORM N-11 (REV. 2024) Form N-11 (Rev. 2024) Page 3 of 4 27a If tax is from the Capital Gains Tax Worksheet, enter

the net capital gain from line 14 of that worksheet............27a

28 Refundable Food/Excise Tax Credit

(attach Form N-311) DHS, etc. exemptions ....28

29 Credit for Low-Income Household

Renters (attach Schedule X)...............................................29

30 Credit for Child and Dependent

Care Expenses (attach Schedule X)...................................30

31 Credit for Child Passenger Restraint

System(s) (attach a copy of the invoice).............................31

32 Total refundable tax credits from

Schedule CR (attach Schedule CR)...................................32

33 Add lines 28 through 32..................................................................Total Refundable Credits h 33

34 Line 27 minus line 33. If line 34 is zero or less, see Instructions.........Adjusted Tax Liability h 34

35 Total nonrefundable tax credits (attach Schedule CR)................................................................... 35

36 Line 34 minus line 35..................................................................................................Balance h 36

37 Hawaii State Income tax withheld (attach W-2s)

(see page 22 of the Instructions for other attachments)....................37

38 2024 estimated tax payments.............................................38

39 Amount of estimated tax applied from 2023 return.............39

40 Amount paid with extension................................................40

41 Add lines 37 through 40..................................................................................Total Payments h 41

42 If line 41 is larger than line 36, enter the amount OVERPAID (line 41 minus line 36) (see Instructions).. 42

43 Contributions to (see page 22 of the Instructions):........................ Yourself Spouse

43a Hawaii Schools Repairs and Maintenance Fund...................... $2 $2

43b Hawaii Public Libraries Fund.................................................... $5 $5

43c Domestic and Sexual Violence / Child Abuse and Neglect Funds.............. $5 $5 N113E3T4 N11_I 2024A 03 VID01 ID NO 01

25 Multiply $1,144 by the total number of exemptions claimed on line 6e.

If you and/or your spouse are blind, deaf, or disabled, fill in the applicable oval(s),

and see page 20 of the Instructions.

Yourself Spouse................................................................................................... 25

26 Taxable Income. Line 24 minus line 25 (but not less than zero).................. Taxable Income h 26

27 Tax. Fill in oval if from Tax Table; Tax Rate Schedule; or Capital Gains Tax

Worksheet on page 33 of the Instructions.

( Fill in oval if tax from Forms N-2, N-103, N-152, N-168, N-312, N-325, N-338,

N-344, N-348, N-405, N-586, N-615, or N-814 is included.)...............................................Tax h 27 - - Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

44 Add the amounts of the filled ovals on lines 43a through 43c and enter the total here................. 44

45 Line 42 minus line 44........................................................................................................ 45 .00 .00

FORM N-11 (REV. 2024)

46 Amount of line 45 to be applied to your

2025 ESTIMATED TAX.......................................................46 47a Amount to be REFUNDED TO YOU (line 45 minus line 46) If filing late,

see page 23 of Instructions............................................................................................................ 47a 47b Routing number

47c Type: Checking Savings 47d Account number

48 AMOUNT YOU OWE (line 36 minus line 41)................................................................................. 48

49 PAYMENT AMOUNT Submit payment online at hitax.hawaii.gov or attach check or

money order payable to “Hawaii State Tax Collector.”................................................................... 49

51 AMENDED RETURN ONLY – Amount paid (overpaid) on original return. (See Instructions) (attach Sch. AMD)....... 51

52 AMENDED RETURN ONLY – Balance due (refund) with amended return. (See Instructions) (attach Sch. AMD)..... 52

53 Did you file a federal Schedule C? Yes No If yes, enter Hawaii gross receipts

your main business activity: , your main business product: , AND your HI Tax I.D. No. for this activity GE

54 Did you file a federal Schedule E

If yes, enter Hawaii gross rents received

for any rental activity? Yes No AND your HI Tax I.D. No. for this activity GE

55 Did you file a federal Schedule F? Yes No If yes, enter Hawaii gross receipts

your main business activity: , your main business product: , AND your HI Tax I.D. No. for this activity GE If designating another person to discuss this return with the Hawaii Department of Taxation, complete the following. This is not a full power of attorney. See page 25 of the Instructions. Designee’s name Phone no. Identification number HAWAII ELECTION

Indicate if you want $3 to go to the Hawaii Election Campaign Fund. Yes CAMPAIGN FUND

If joint return, indicate if your spouse designates $3 to the fund. Yes DECLARATION — I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS. (See page 25 of the Instructions) Form N-11 (Rev. 2024) Page 4 of 4 N114E3T4 N11_I 2024A 04 VID01 ID NO 01 - -

Fill in this oval if this refund will ultimately be deposited to a foreign (non-U.S.) bank. Do not complete lines 47b, 47c, or 47d. DESIGNEE PLEASE SIGN HERE Preparer’s Date Check if PTIN Signature h

self-employed h o h Print Preparer’s Name h

Federal E.I. No. h Firm’s name (or yours if self-employed), h

Phone No. h Address, and ZIP Code

Paid Preparer’s Information h h h  Your signature Date Spouse’s signature (if filing jointly, BOTH must sign) Date h h Your Occupation Daytime Phone Number Your Spouse’s Occupation Daytime Phone Number Note: Filling in the “Yes” oval will not change your tax or refund.

50 Estimated tax penalty. (See page 23 of

Instructions.) Do not include on line 42 or 48. Fill in

this oval if Form N-210 is attached h ....................50 Your Social Security Number Your Spouse’s SSN

Name(s) as shown on return ___________________________________________________ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

2024 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 21, 2025. For information and guidance in its preparation, we have helpful publications and other instructions on our website at tax.hawaii.gov. Need more assistance? Do not hesitate to telephone, write, or visit any of our six offi ces below:

Oahu 830 Punchbowl Street, Honolulu, HI 96813-5094 Phone: 808-587-4242

Maui 54 S. High Street, #208, Wailuku, HI 96793-2198 Phone: 808-984-8500

Molokai 35 Ala Malama Street, #101, Kaunakakai, HI 96748 Phone: 808-553-5541 Hawai‘i - Hilo 75 Aupuni Street, #101, Hilo, HI 96720-4245 Phone: 808-974-6321 Hawai‘i - Kona 82-6130 Mamalahoa Hwy, #8, Captain Cook, HI 96704 Phone: 808-323-4597

Kauai 3060 Eiwa Street, #105, Lihue, HI 96766-1889 Phone: 808-274-3456 To better assist you, always keep a copy of your return, worksheets, and supporting documents in your possession; we can help you understand and resolve problems more quickly if you have your tax return information in front of you. Keeping a copy will also help you in preparing the following year’s tax return. Thank you for your cooperation in allowing us to better service Hawai‘i’s taxpayers.

GARY S. SUGANUMA

Director of Taxation DUE DATE: APRIL 21, 2025 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 the income tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2023, and applies to taxable years beginning after December 31, 2023. (Act 75, SLH 2024) • For the 2024 taxable year beginning after December 31, 2023, the individual income tax standard deduction amounts were increased for the following fi ling statuses: Single or Married Filing Separate to $4,400, Head of Household to $6,424, and Married Filing Jointly or Qualifi ed Surviving Spouse to $8,800. (Act 45, SLH 2024) • The Pass-Through Entity (PTE) tax credit has been amended for taxable years beginning after December 31, 2023. The PTE tax credit allows partnerships and S corporations to annually elect to pay Hawaii income tax at the entity level. Qualifi ed members of an electing PTE may claim a nonrefundable income tax credit for their pro rata share of PTE taxes paid by the entity and any excess of the credit over liability may be used as a credit against the member’s net income tax liability in subsequent years until exhausted. (Act 50, SLH 2024) • The tax credit for research activities has been amended by (1) repealing the provision that made references to the base amount in the Internal Revenue Code inapplicable to the tax credit for research activities and allowed the credits for all qualifi ed research expenses to be taken without regard to previous years’ expenses; (2) narrowing the qualifying criterion for credit to applicants who are small businesses registered in the State; and (3) extending the sunset date of the credit to December 31, 2029. Eff ective for taxable years beginning after December 31, 2023. (Act 139, SLH 2024) • The motion picture, digital media, and fi lm production income tax credit (fi lm credit) has been amended by (1) requiring productions to provide evidence of reasonable eff orts to comply with all applicable requirements to qualify for the fi lm credit; (2) requiring taxpayers to be given notice of and an opportunity to cure requirements for the fi lm credit within 30 days of receiving the notice. This act shall take eff ect on January 1, 2025. (Act 169, SLH 2024) • Taxpayers may exclude up to $8,082 of their military reserve or Hawaii National Guard duty pay from their income, eff ective for taxable years beginning after December 31, 2023. (Act 197, SLH 2004) Important Reminders File and Pay on Time • Please fi le your return and pay your taxes by April 21, 2025. • When you mail your return: (1) Mail it to the appropriate address as stated in “Where to File.” (2) Enclose only one return per envelope. (3) Use proper postage. If there is insuffi cient postage on the envelope, the U.S. Postal Service will return it to you. • Keep a copy of your return for your records. Extension of Time to File • If you are unable to fi le by April 21, 2025, you are granted an automatic 6-month extension of time to fi le your return through October 20, 2025. You do not have to fi le a form to request an extension. The extension of time to fi le is not an extension of time for payment of tax. (1) If you are due a refund, just fi le your return by October 20, 2025. (2) If you have a balance due, you must pay your taxes in full by April 21, 2025. File Form N-200V with your payment. Federal Form 4868 may not

be used in lieu of Form N-200V. (3) If you’re not sure if you have a balance due, use the worksheet in “When to File.” Make Sure Your Tax Return is Correct and Complete • You can avoid processing delays, adjustments to your return, and additional correspondence from the Department of Taxation if you: (1) Make sure all social security numbers are correct. (2) Check the appropriate fi ling status box. (3) Complete all required entries on your return. The following lines must be fi lled in: Form N-11, line 24; and Form N-15, line 41. (4) Check the arithmetic on your return. (5) Attach all required forms and statements. (6) Attach your employee earning statements (HW-2s or federal W-2s) to the front of your return. (7) Sign your return. If you paid someone to prepare your return, the preparer must sign and complete the Paid Preparer’s Information box. • You may be required to fi le an amended return to complete missing entries or provide missing forms or statements. Amended Returns • If you are fi ling an amended return, you must submit a complete return and attach Schedule AMD along with all required forms and statements. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. See “Make Sure Your Tax Return is Correct and Complete” above. Married Taxpayers • If you are married, print your spouse’s social security number in the designated area on your return whether a joint or separate return is fi led. • If your spouse is an alien and was issued an ITIN by the IRS, enter your spouse’s ITIN. • If you are married and fi ling separate returns, the refund from your spouse’s return cannot be applied to your liability. Items to Note • The Hawaii Taxpayer Bill of Rights is reprinted inside the back cover. • The Department of Taxation is a proud partner with the Missing Child Center - Hawaii, Department of the Attorney General (MCCH). Photographs of missing children selected by the Center may appear in this instruction booklet on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling MCCH at 1-808-586-1449 if you recognize a child.

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 2024 Form N-11 or Form N-15. You may obtain tax forms through the Department of Taxation’s website at tax.hawaii.gov. To request tax forms by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.

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 2024. File a resident return with your home state, and fi le a Hawaii nonresident and part-year resident return (Form N-15) to report your Hawaii income. 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 21, 2025. 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 21, 2025, you are automatically granted a ൦-month extension without the need to fi le anything with the Department unless an additional tax payment must be made. As long as the following conditions are met, you are deemed to have made an application for the 6-month extension to fi le an income tax return on the prescribed due date: 1. On or before April 21, 2025, 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 21, 2025 in order to meet the condition requiring payment of 100% of the properly estimated tax liability, fi le Form N-200V with your payment. 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 Telephone for the hearing impaired: 808-587-1418 Toll-Free: 1-800-887-8974 Other Information Death of Taxpayer Did the taxpayer die before fi ling a return for 2024? If so, the taxpayer’s spouse or personal representative may have to fi le a return and sign it for the person who died (decedent) if the decedent was required to fi le a return. A personal representative can be an executor, 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 2024 and you did not remarry in 2024, or if your spouse died in 2025 before fi ling a return for 2024, you may still fi le a joint return for the 2024 tax year. If a return is fi led for a deceased taxpayer, including a joint return with a surviving spouse, the Deceased oval must be fi lled in and the date of death must be written in the boxes provided. Generally, the personal representative or other 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, 2025, or in four equal amounts by April 20, 2025, June 20, 2025 September 20, 2025, and January 20, 2026. 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 25. These are the steps you should take after your Form N-11, and other schedules and forms you need, are fi lled in. If you follow these steps and read the Line-By-Line Instructions, we feel you can fi ll in your return quickly and accurately. If you have any questions, call our 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, 2024. • 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 2024, 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, 2024, and did not remarry before the end of 2024. 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 2024, even if you did not live with your spouse at the end of 2024. • Your spouse died in 2024 and you did not remarry in 2024. • You were married at the end of 2024, and your spouse died in 2025 before fi ling a 2024 return. If you are married and fi le a joint return, both you and your spouse must report all of your income, exemptions, deductions, and credits on your joint return. You can fi le a joint return even if only one of you had income or if you did not live together all year. However, both of you must sign the return. If you fi le a joint return, both you and your spouse are generally responsible for the tax, interest, and penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. If you and your spouse fi le a joint return for the year and later decide to fi le separately, both you and your spouse MUST fi le amended returns on or before the due date of the original return (April 20). You may not change your fi ling status from married fi ling jointly to married fi ling separately after that date. If your spouse died in 2024 or in 2025 before fi ling a return for 2024, see Death of Taxpayer on page 6. Special Rule for Nonresidents or Part-Year Residents Who File a Joint Return With a Hawaii Resident on Form N-11. If at the end of the taxable year you were a nonresident (but you were a U.S. resident) or a part-year resident who is married to a full-year Hawaii resident, you may choose to fi le a joint return with your resident spouse. By fi ling a joint return, however, you and your spouse will be taxed on your combined worldwide 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 2024, you can elect to be treated as a resident alien and fi le a joint federal return. See federal Publication 519 for details. If you and your spouse have made that election on your 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 2024, had a child living with you, and lived apart from your spouse during the last six months of 2024, you may be able to fi le as Head of Household. See Married persons who live apart on this page. Special Rule for Nonresident Aliens and Dual-Status Aliens. Married nonresident aliens must fi le separate returns. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2024, you can elect to be treated as a resident alien and fi le a joint federal return. See federal Publication 519 for details. If you and your spouse have made that election on your federal return, you also may choose to fi le a joint Hawaii return. By fi 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 2024. But if, at the end of 2024, your divorce was not fi nal (an interlocutory decree), you are considered married. • You are married but lived apart from your spouse for the last six months of 2024 and you meet the other rules under Married persons who live apart on this page. • You are married to a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien. Fill in the oval on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 ap- plies. Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2024 of your parent whom you can claim as a dependent, except 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 2024, 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 2024 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 2024, you still may be able to fi le as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is 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 2024, you are considered unmarried if all of the following apply: • You lived apart from your spouse for the last six months of 2024. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home; • You fi le a separate return from your spouse; • You paid over half the cost of keeping up your home for 2024; • Your home was the main home of your child, step- child, or foster child for more than half of 2024 (if half or less, see Exception to time lived with you on this page); and • You can claim this child as your dependent or could claim the child except that the child’s other parent can claim him or her under the rule for Children of divorced or separated parents on page 9. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child 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 2024 if all of the following apply. • Your spouse died in 2022 or 2023 and you did not remarry before the end of 2024. • You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2024: – The child had gross income of $5,050 or more, – The child fi led a joint return, or – You could be claimed as a dependent on someone else’s return. – If the child isn’t claimed as your dependent on line 6c, enter the child’s name on line 4. • This child lived in your home for all of 2024. If the child did not live with you for the required time, see Exception to time lived with you, below. • You paid over half the cost of keeping up your home. • You could have fi led a joint return with your spouse the year he or she died, even if you did not actually do so. If all of the above apply and you qualify to fi le as a qualifying surviving spouse, fi ll in the date of death in the boxes provided under the spouse’s social 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 2024, 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 2024 if the child was born or died in 2024 and your home was the child’s home for the entire time he or she was alive. Keeping up a home. To fi nd out what is included in the cost of keeping up a home, see federal Publication 501. Special Rule for Nonresident Aliens and Dual-Status Aliens.—The special rules for Qualifying Surviving Spouse will not apply unless the surviving spouse meets all of the tests previously stated, and was a resident alien or U.S. citizen the year their spouse died. The residency status refers to the surviving spouse’s actual status, and not the election that some nonresident aliens make to be taxed as U.S. residents. 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, 2025. 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 2024, 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, 2025. If you became divorced or legally separated during 2024, you cannot take an exemption for your former spouse. Death of your spouse. If your spouse died in 2024 and you did not remarry by the end of 2024, fi ll in the ovals on line 6b for the exemptions you could have 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 2024 and younger than you (or your spouse, if fi ling jointly), or under age 24 at the end of 2024, a student, and younger than you (or your spouse, if fi ling jointly), or any age and permanently and totally disabled, and • Who did not provide over half of his or her own support for 2024, and • Who is not fi ling a joint return for 2024 or is fi ling a joint return for 2024 only to claim a refund of with- held income tax or estimated tax paid, and • Who lived with you for more than half of 2024. If the child did not live with you for the required time, see Exception to time lived with you on page 10. 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 2024 tax return? – Yes. Stop. You cannot claim any dependents. Go to Form N-11, line 7. No. You can claim this child as a dependent.

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 2024. For this purpose, a person is not a taxpayer if he or she is not required to fi le a Hawaii income tax return and either does not fi le such a return or fi les only to get a refund of withheld income tax or estimated tax paid, and • Who had gross income of less than $5,050 in 2024. If the person was permanently and totally disabled, see Exception to gross income test on page 10, and • For whom you provided over half of his or her sup- port in 2024. 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 2024 tax return? – Yes. Stop. You cannot claim any dependents. Go to Form N-11, line 7. – No. You can claim this person as a dependent. Defi nitions and Special Rules Adopted child. An adopted child is always treated as your own child. An adopted child includes a child 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 2024 (whether or not they are or were married). 2. The child received over half of his or her support for 2024 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 2024. 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 2024, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into eff ect after 1984 and before 2009, the noncustodial 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 2024. 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 2024. 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 2024, the person is considered to have lived with you for more than half of 2024 if your home was this person’s home for more than half the time he or she was alive in 2024. Any other person is considered to have lived with you for all of 2024 if the person was born or died in 2024 and your home was this person’s home for the entire time he or she was alive in 2024. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent 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 2024, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year, or can be expected to lead to death. Public assistance payments. If you received 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 2024. If the child lived with each parent for the same amount of time, the child will be treated as the qualifying child of the parent who had the higher federal adjusted gross income (AGI) for 2024. • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the per- son who had the highest federal AGI for 2024. • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest federal AGI for 2024, but only if that person’s federal AGI is higher than the highest federal AGI of any parent of the child who can claim the child. Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a 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 2024 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local 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 2024, you must fi le Form N-15 instead. The dates to be entered at the top of the Form N-11 are for full-year residents who fi les their returns on a fi scal year basis and not for part-year residents to enter the 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. • 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 2024 for state income taxes you paid before 2024, you may have to report it as income on your Hawaii income tax return. You should receive federal Form 1099-G, or a similar statement, showing the amount of the refund. Any part of a refund of state or local income taxes paid before 2024 that you were entitled to receive in 2024 but chose to apply to your 2024 estimated state income tax is considered to have been received in 2024. If you received a refund of 2023 taxes and you de- ducted state income taxes on line 21b of your 2023 Form N-11, fi gure the taxable portion of your refund using the State Tax Refund Worksheet on page 31. When 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 2023 Hawaii AGI was over $166,800 ($83,400 for married taxpayers fi ling separately), you may be able to report a smaller amount of your tax refund as income because your itemized deductions were reduced in 2023. Eff ective for tax years after December 31, 2017, to 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 remains at $166,800 ($83,400 for married taxpayers

Page 12 fi ling separately). If you use this calculation, enter the result on line 8 of the State Tax Refund Worksheet on page 31. If your 2023 state and local income tax refund is more than your 2023 state and local income tax deduction mi- nus the amount you could have deducted as your 2023 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. 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. 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 needed to arrive at Hawaii adjusted gross income, enter the amount of the adjustment on line j 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.

Page 13 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. 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 2024, the individual rolled over $50,000 from the IRA to a Roth IRA. The entire amount rolled over to the Roth IRA represents the lump sum distribution received by the individual upon retirement and earnings thereon. Since the lump sum distribution that the individual received upon retirement qualifi es as a pension, the amount rolled over from the regular IRA to the Roth IRA also qualifi es as a pension. Therefore, the amount rolled over to the Roth IRA is exempt from Hawaii’s income tax. Taxable Pensions and Annuities Hawaii adopted the federal provision that provides for special distribution options and rollover rules for 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. 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 2024, the individual rolled over $50,000 from the IRA to a Roth IRA. The entire amount rolled over to the Roth IRA represents the lump sum distribution received by the individual upon separation from service and earnings thereon. Since the lump sum distribution that the individual received upon separation from 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 Infor- mation Release No. 90-4, “Taxability of Benefi t Pay- ments from Pension Plan to Participants who Attain Age 70-1/2 as Required by the Internal Revenue Code (IRC) Section 401(a)(9)(C),” and Tax Information Release No. 96-5, “Taxation of Pensions Under the Hawaii Net In- come Tax Law: Deferred Compensation Arrangements; Rollover IRAs; Sub-Accounts of Pension Plans; Social Security and Railroad Retirement Act Benefi ts; Limita- tion on Deductions for Contributions to a Nonqualifi 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 $8,082 received by each member of the reserve components of the army, navy, air force, marine corps, coast guard of the United States of America, and the Hawaii national guard, as compen- sation for performance of duty as such. If you qualify, enter the smaller of: • $8,082, or • Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve component. If you are married fi ling a joint return, and you and your spouse qualify, add the exclusions for both of you and enter the total on line 15. 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

Page 14 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 2024 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 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

Page 15 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. 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 $5,050 or more of gross income or fi led a joint return. • Any person you could have claimed as a dependent except that you, or your spouse if fi ling jointly, can be claimed as a dependent on someone else’s 2024 return.

Page 16 Example—You provided over half of your mother’s support but cannot claim her as a dependent because she received $5,050 of wages during 2024. If part of your support was the payment of her medical bills, you can include that part in your medical expenses. You should include all amounts you paid during 2024, but do not include amounts repaid to you, or paid to anyone else, by hospital, health or accident insurance, or by your employer, or paid through a medical savings account or health savings account. 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 2024 for a prior year, such as taxes paid with your 2023 state or local income tax return; • State and local estimated tax payments made during 2024, including any part of a prior year refund that you chose to have credited to your 2024 state or 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 2024, 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 2024, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2024. Instead, see the instructions for Form N-11, line 10. For more information about the treatment of taxes withheld from the sale of real property interests, see Tax Facts 2010-1, “Understanding HARPTA,” and Tax In- 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 2024 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

Page 17 not include sales taxes paid on items used in your trade or business. Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2024 for amounts paid in 2024, reduce your actual 2024 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2024 for prior year purchases, do not reduce your 2024 state and local general sales taxes by this amount. But if you 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 2024. 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 2024. The limit is $50,000 if married fi ling separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition. 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 2024. 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 2023. 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 adjusted gross income limitation on cash contributions from 50% to 60%, eff ective for contributions made in tax years 2018 through 2025. Complete Worksheet A-4 on page 32 to fi gure your deduction for charitable contributions. 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

Page 18 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 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).

Page 19 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 2024 standard mileage rate for business use of your vehicle is 67 cents a mile. On Worksheet A-6, line 23, report job expenses you paid for which you were not reimbursed. Complete the 2017 federal Form 2106 or 2106-EZ and attach it to Form N-11 if: 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 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 page 20 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).

Page 20 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. 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 j (other adjust- ments); from the Hawaii Subtractions Worksheet on

Page 21 page 31, j (certain income from a qualifi ed high technol- ogy business), or n (other adjustments); or from Form N-152 (lump sum distribution from a pension plan). If you do, separate the adjustments into long-term gain adjustments for assets held for more than a year, and short-term adjustments for assets held for a year or less. Total Tax Liability Use the Tax Computation Worksheet on page 32 to fi gure your total tax liability. Refundable Credits IMPORTANT! If the amount of payments plus these credits is at least $1 more than your tax, the diff erence will be refunded to you. It is very important that you carefully read the following instructions for each of these credits to ensure that you properly claim all the credits to which you are entitled. 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, 2025. If you are a fi scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Line 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 2024 was more than $1,000, you may qualify for this credit. If you are being claimed or eligible to be claimed as a dependent by any taxpayer for federal or Hawaii income tax purposes, you do not qualify for this credit. See the instructions for Schedule X, Part I, on page 26, for more information. To claim this credit. Complete Schedule X, Part I, and attach it to your return. Deadline for claiming this credit. If you are a cal- endar year taxpayer, the deadline to claim the credit, including amended claims, is December 31, 2025. If you are a fi scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Line 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 27, 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 2024 for the purchase of one or more new child passenger restraint systems which comply with federal motor vehicle safety standards. This credit is $25 per return regardless of the cost or the number of restraint systems purchased. To claim this credit. Enter $25 in line 31, and attach a copy of the sales invoice, which states the type of child restraint system purchased, to your return. Your claim for this credit may be rejected if the 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, 2025. If you are a fi scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. Line 32 Total Refundable Tax Credits from Schedule CR If you are claiming any refundable tax credits, you must use Schedule CR, Schedule of Tax Credits, to sum- marize the total refundable tax credits claimed. Com- plete Part I of Schedule CR, and enter the amount from Schedule CR, line 10, on line 32. Attach Schedule CR directly behind Form N-11. See Instructions for Sched- ule CR for more information. Other Credits Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Corporation on the Sale of Hawaii Real Property Interests If the tax was withheld by a partnership or S corpora- tion, and you are taxable on a pro rata share of the en- tity’s gain on the sale, include ONLY the amount of your pro rata share of any net income taxes withheld and paid by the partnership or S corporation on Schedule CR, line 9a, and attach a copy of the Schedule K-1 issued to you by the partnership, estate, trust, or S corporation. If the partnership or S corporation fi led a Form N- 288C, Application for Tentative Refund of Withholding on Dispositions by Nonresident Persons of Hawaii Real Property Interests, you may not claim this credit for your share of the amount being refunded to the entity. Credit From a Regulated Investment Company A shareholder of a regulated investment company is allowed a credit for the tax paid to the State by the company on the amount of capital gains which by IRC section 852(b)(3)(D) is required to be included in the shareholder’s return. The regulated investment com- pany will notify you of the undistributed capital gains amount and the tax paid, if any. If this credit applies to you, include the amount on Schedule CR, line 9b, and attach an explanation. Credit for Repayment of Amounts Included in Income From Earlier Years Act 56, SLH 2023, conforms to IRC section 1341, which allows a taxpayer to claim a credit when an item of income reported in an earlier tax year at a higher tax rate is returned in a subsequent year at a lower tax rate if it is determined that the taxpayer did not have an unre- stricted right to the item of income when reported. If this credit applies to you, include the amount on Schedule CR, line 9c, and attach an explanation. 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 32, on line 35. Attach Sched- ule CR directly behind Form N-11. See Instructions for Schedule CR for more information.

Page 22 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. 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, “2024 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 2024 Estimated Tax Payments Note: If taxes were withheld on the sale of Hawaii real property, attach a copy of the Form(s) N-288A showing the withholding. Enter on this line your estimated Hawaii income tax payments made on Form N-200V for 2024. Do not in- clude your 2023 overpayment you requested to have ap- plied to your 2024 estimated tax (this amount is to be reported on line 39). Also include on this line the amount of taxes withheld on the sale of Hawaii real property computed as follows: 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 Instructions for Pro Rata Share of Taxes Withheld and Paid by a Partnership or S Cor- poration on the Sale of Hawaii Real Property Interests on page 21. If you made estimated tax payments on Forms N- 200V or had tax withheld on the sale of Hawaii real property on Forms N-288A for yourself and your spouse under your social security number but are now fi ling separate returns, you can enter the total amount paid with Forms N-200V or Forms N-288A on either of your separate returns or you and your spouse can divide the payments in any agreed amount. Use Form L-12, 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 2023 Overpayment Applied to 2024 Estimated Tax Enter on this line any overpayment from your 2023 return that you applied to your 2024 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 2025 Estimated Tax Caution: Unless otherwise requested, the Department will apply all joint payments to the fi rst claim on a tax return by any party to the joint payment. To request the allocation of joint payments to each of your and your spouse’s individual tax accounts, complete Form L-12, Request for Allocation of Tax Amounts for Individuals, and attach it to your 2024 individual tax return. Enter the amount from line 45 that you want applied to your estimated tax for 2025. If you have an underpayment of estimated tax penalty on line 50, do not include the penalty amount on this line. The amount applied to your 2025 estimated tax will be reduced automatically by the amount of the penalty.

Page 23 If you and your spouse fi led a joint return for 2024 but will fi le separate returns for 2025, you can request that the 2025 estimated tax be applied to either of your separate returns or you and your spouse can divide the estimated tax to be applied in any agreed amount. Use Form L-12, Request for Allocation of Tax Amounts for Individuals, to allocate the estimated tax to be applied between you and your spouse. Also, enter the social 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 Collector.” Write your social security number, daytime phone num- ber, and “2024 Form N-11” on your check or money order, and attach it to the front of Form N-11. If you cannot pay the full amount you owe, you can request to enter a payment agreement after you receive the billing notice. Please be aware that penalty and 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), (3) your daytime phone number, and (4) the tax year and form number you fi led (e.g., 2024 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 2025 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 26 of the instructions for more information. Line 51 Amount Paid (Overpaid) on Original Return Enter on line 51 the amount paid on your original 2024 Form N-11, line 48 (plus the amount of estimated tax penalty on line 50, if any); or the amount overpaid on your original 2024 Form N-11, line 42 (less the amount of estimated tax penalty on line 50, if any). If the amount is an overpayment, shade the minus (-) in the box to the left of the amount boxes. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms,

Page 24 such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Line 52 Balance Due (Refund) With Amended Return If no amount was entered on line 51, enter on line 52 the amount, if any, from line 47a (less the amount of estimated tax penalty on line 50, if any) or line 48 (plus the amount of estimated tax penalty on line 50, if any) of the amended return. If there is an amount on line 51, complete one of the worksheets below. When completing the worksheet, en- ter all amounts as positive numbers. If there is an amount on line 51 and that amount is: a. A payment and there is an amount on line 42, com- plete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. b. A payment and there is an amount on line 48, com- plete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount you owe on your amended return. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. c. An overpayment and there is an amount on line 42, complete the following worksheet: 1. Amount from line 42 (less

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Line 1 minus line 2 ..................... Enter the amount from line 3 of the worksheet on line 52. If the amount on line 1 of the worksheet is larger than the amount on line 2 of the worksheet, this is the amount of your overpayment on your amended return. Shade the minus (-) in the box to the left of the amount boxes. If the amount on line 2 of the worksheet is larger than the amount on line 1 of the worksheet, this is the amount you owe on your amended return. d. An overpayment and there is an amount on line 48, complete the following worksheet: 1. Amount from line 48 (plus

the amount of estimated tax

penalty on line 50, if any) ........... 2. Amount from line 51 .................. 3. Add line 1 and line 2 ................... Enter the amount from line 3 of the worksheet on line 52. This is the amount you owe on your amended return. If you have an overpayment on your amended return, you may contribute to the (1) Hawaii Schools Repairs and Maintenance Fund (line 43a) if line 43a on your original return was blank, (2) Hawaii Public Libraries Fund (line 43b) if line 43b on your original return was blank, and/or (3) Domestic and Sexual Violence/Child Abuse and Ne- glect Funds (line 43c) if line 43c on your original return was blank. Subtract the amount contributed to the above funds from the amount of overpayment available and enter the diff erence on line 52. Shade the minus (-) in the box to the left of the amount boxes. Be sure that the sum of the amounts entered on lines 43a, 43b, 43c, and 52 is not more than the overpayment available. If you have an amount due on your amended return, send your payment to the Department by attaching your check or money order to the front of Form N-11. Write your social security number, daytime phone number, and “2024 Amended Form N-11” on your check or money order. Attach Schedule AMD, Explanation of Changes on Amended Return. Also attach all forms and statements required to fi le a complete return. If you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on the original return. Taxpayer Questionnaire All taxpayers MUST complete lines 53, 54, and 55. 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. 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 page 25. 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).

Page 25 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: • 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

Page 26 the total of your withholding and timely estimated tax payments were less than the smaller of: 1. 60% of your 2024 tax, or 2. 100% of your 2023 tax. Your 2023 tax return must cover a 12-month period. There are special rules for farmers and fi shermen. For more information, see Form N-210, 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 2023 amended return on a 2024 Form N-11.) Fill in the amended return oval at the top of Form N-11, and fi ll in the return with all of the correct 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. See the instructions for Form N-11, lines 51 and 52. For information on the statute of limitation periods within which you may fi le an amended return to claim a refund or credit of overpaid taxes, see the instructions for Form N-11, line 47a (Refund) on page 23. You can get prior year forms from our website, by calling our Taxpayer Services Branch, and at any 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 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 page 27), 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.).

Page 27 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 2024, 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 2024, 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 2024 to all of the locations listed on line 4. If you are sharing or were sharing the rent with somebody else, list only your share of the rent here. 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, 2025. If you are a fi scal year taxpayer, the deadline to claim the credit, including amended claims, is 12 months after the close of your taxable year. You cannot claim or amend the credit after the deadline. 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. 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 page 28, Children of Divorced or Separated Parents). b. Your disabled spouse who is mentally or physically unable to care for himself or herself. c. Any disabled person who is mentally or physically unable to care for himself or herself and whom you claim as a dependent, or could claim as a dependent (as a qualifying relative) except that he or she had income of $5,050 or more. 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 where the qualifying person stays overnight. 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

Page 28 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 2024. • Your home was the qualifying person’s main home for more than half of 2024. • You paid more than half of the cost of keeping up that home for 2024. (2) Marital Status. If you are legally separated from your spouse under a decree of divorce or separate 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 2024, you may be able to claim the credit even if your child is not your dependent. Even if you cannot claim your child as a 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 2024. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an 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. 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 2025 If you participated in an employee plan in which the amount you contributed to an employer-paid dependent care benefi t plan was deducted from your income, and you did not receive the full benefi t from this plan, you may be entitled to deduct the amount forfeited on this line. See your employer for the forfeited amount you are allowed to deduct. Also include on this line any amount you did not receive but are permitted by your employer to carry forward and use in the following year during a grace period. 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 2024, 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, 2024. Enter preschool, including pre-K and junior kindergarten, through grade 12. If the qualifying person is not in school, enter “N/A” for not applicable. Column (d). Enter the qualifying person’s social se- curity number. Column (e). Enter the qualifi ed expenses you in- curred and paid in 2024 for the person listed in column (a). Do not include in column (e) qualifi ed expenses: • You incurred in 2024 but did not pay until 2025. You may be able to use these expenses to increase your 2025 credit.

Page 29 • You incurred in 2023 but did not pay until 2024. Instead, see the instructions for line 28 on this page. • You prepaid in 2024 for care to be provided in 2025. These expenses may only be used to fi gure your 2025 credit. 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 2024 or are treated as being unmarried at the end of the year, enter your earned income on line 23. Married Taxpayers. If you are married fi ling a joint return, fi gure each spouse’s earned income separately and disregard community property laws. Enter your earned income on line 23 and your spouse’s earned 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 2024. 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 2024). 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 2024). If you also worked during that month, enter the higher of $200 (or $400) or your actual earned income for that month. Both spouses were students or disabled. If, in the same month, both you and your spouse were either 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 2023 that you did not pay until 2024, you may be able to increase the amount of credit you can take in 2024. To do this, multiply the 2023 expenses you paid in 2024 by the applicable per- centage from the table on line 27 that applies to your 2023 adjusted gross income. Your 2023 expenses must be within the 2023 limits. Attach a computation show- ing how you fi gured the increase. If you can take a credit for your 2023 expenses, write “PYE” and the amount of the credit on the dotted line next to line 28. Enter the total amount of the credit on line 28. Also enter this amount on Form N-11, line 30.

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/ 07/31/2024 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) If Seen, Please Call 911 or National Center for Missing & Exploited Children 1-800-THE-LOST (1-800-843-5678) MISSING SINCE June 22, 1990 Therese Vanderheiden-Walsh AGE MISSING 5 yrs HGT 3 ft. WGT 45 lbs. HAIR Blonde EYES Hazel RACE Caucasian HPD 90-754011 Age Progressed to Age 32 MISSING FROM: Kailua, Hawaii She has pierced ears and moles on her back and shoulders. She was abducted by her non-custodial mother. 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

Page 31 Worksheets Form N-11 – State Tax Refund Worksheet 1. Enter your State tax overpayment (line 42) from your 2023 Form N-11 return. Do not enter more than the amount of your state and local income taxes shown on your 2023 Itemized Deduction Worksheet A-2, line 5 ....................................................... 2. Enter from your 2023 Form N-11 the following: a. Refundable food/excise tax credit (line 28) ..................... b. Credit for low-income household renter (line 29) ............ c. Credit for child and dependent care expenses (line 30) .. d. Credit for child passenger restraint system(s) (line 31) ... e. Carryover of the residential construction and remodeling tax credit (Sch. CR, line 18) .......................... 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 2023 Form N-11, line 22 ........... 6. Enter the amount shown below for the fi ling status you claimed on your 2023 Form N-11 .................................... Single or married fi ling separately— $2,200 Head of household— 3,212 Married fi ling jointly or qualifying surviving spouse— 4,400 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 2024 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 Other adjustments (attach separate explanation to Form N-11) ................................................................... k Add lines a to j. Enter here and on Form N-11, line 10 ........................................................... Hawaii Subtractions Worksheet a Interest on federal obligations. But subtract the amount from line 14 of federal Form 8815 ................................... b Hawaii tax refund adjustment .......................................... c Interest earned by an Individual Housing Account .......... d Qualifying compensation to Hansen’s disease patient .... e Expenses connected with federal credits ........................ f Child’s interest and dividend income on federal Form 8814 that is not reported on Form N-814 .............. g Premiums on and benefi ts from prepaid legal services plans .......................................................... h Student loan interest deduction ....................................... i Employer-provided adoption benefi ts .............................. j Certain income from a qualifi ed high technology business ........................................................ k Individual development accounts .................................... l Moving expenses ............................................................. m Qualifi ed bicycle commuting reimbursement .................. n Other adjustments (attach separate explanation to Form N-11) ............................................... o Add lines a to n. Enter here and on Form N-11, line 18 ..

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 15 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 19 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 20 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 20 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 11. 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 2024. This amount should be shown in box 12 of your 2024 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 2024, 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 2024 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 2024 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 2024 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 2024 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 $1,010. 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 1,301 1,010 1,136

23,300 23,350 1,305 1,013 1,139

23,350 23,400 1,309 1,016 1,143

If taxable

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 35 34 34

2,450 2,500 36 35 35

2,500 2,550 38 35 35

2,550 2,600 40 36 36

2,600 2,650 41 37 37

2,650 2,700 43 37 37

2,700 2,750 44 38 38

2,750 2,800 46 39 39

2,800 2,850 48 40 40

2,850 2,900 49 40 40

2,900 2,950 51 41 41

2,950 3,000 52 42 42 3,000

3,000 3,050 54 42 42

3,050 3,100 56 43 43

3,100 3,150 57 44 44

3,150 3,200 59 44 44

3,200 3,250 60 45 45

3,250 3,300 62 46 46

3,300 3,350 64 47 47

3,350 3,400 65 47 47

3,400 3,450 67 48 48

3,450 3,500 68 49 49

3,500 3,550 70 49 49

3,550 3,600 72 50 50

3,600 3,650 73 51 51

3,650 3,700 75 51 52

3,700 3,750 76 52 54

3,750 3,800 78 53 56

3,800 3,850 80 54 57

3,850 3,900 81 54 59

3,900 3,950 83 55 60

3,950 4,000 84 56 62 4,000

4,000 4,050 86 56 64

4,050 4,100 88 57 65

4,100 4,150 89 58 67

4,150 4,200 91 58 68

4,200 4,250 92 59 70

4,250 4,300 94 60 72

4,300 4,350 96 61 73

4,350 4,400 97 61 75

4,400 4,450 99 62 76

4,450 4,500 100 63 78

4,500 4,550 102 63 80

4,550 4,600 104 64 81

4,600 4,650 105 65 83

4,650 4,700 107 65 84

4,700 4,750 108 66 86

4,750 4,800 110 67 88

4,800 4,850 111 68 89

4,850 4,900 114 69 91

4,900 4,950 117 71 92

4,950 5,000 120 73 94 5,000

5,000 5,050 122 74 96

5,050 5,100 125 76 97

5,100 5,150 128 77 99

5,150 5,200 131 79 100

5,200 5,250 133 81 102

5,250 5,300 136 82 104

5,300 5,350 139 84 105

5,350 5,400 142 85 107

5,400 5,450 144 87 108

5,450 5,500 147 89 110

5,500 5,550 150 90 112

5,550 5,600 153 92 113

5,600 5,650 155 93 115

5,650 5,700 158 95 116

5,700 5,750 161 97 118

5,750 5,800 164 98 120

5,800 5,850 166 100 121

5,850 5,900 169 101 123

5,900 5,950 172 103 124

5,950 6,000 175 105 126 6,000

6,000 6,050 177 106 128

6,050 6,100 180 108 129

6,100 6,150 183 109 131

6,150 6,200 186 111 132

6,200 6,250 188 113 134

6,250 6,300 191 114 136

6,300 6,350 194 116 137

6,350 6,400 197 117 139

6,400 6,450 199 119 140

6,450 6,500 202 121 142

6,500 6,550 205 122 144

6,550 6,600 208 124 145

6,600 6,650 210 125 147

6,650 6,700 213 127 148

6,700 6,750 216 129 150

6,750 6,800 219 130 152

6,800 6,850 221 132 153

6,850 6,900 224 133 155

6,900 6,950 227 135 156

6,950 7,000 230 137 158

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 7,050 232 138 160

7,050 7,100 235 140 161

7,100 7,150 238 141 163

7,150 7,200 241 143 164

7,200 7,250 243 145 167

7,250 7,300 246 146 170

7,300 7,350 249 148 173

7,350 7,400 252 149 176

7,400 7,450 254 151 178

7,450 7,500 257 153 181

7,500 7,550 260 154 184

7,550 7,600 263 156 187

7,600 7,650 265 157 189

7,650 7,700 268 159 192

7,700 7,750 271 161 195

7,750 7,800 274 162 198

7,800 7,850 276 164 200

7,850 7,900 279 165 203

7,900 7,950 282 167 206

7,950 8,000 285 169 209 8,000

8,000 8,050 287 170 211

8,050 8,100 290 172 214

8,100 8,150 293 173 217

8,150 8,200 296 175 220

8,200 8,250 298 177 222

8,250 8,300 301 178 225

8,300 8,350 304 180 228

8,350 8,400 307 181 231

8,400 8,450 309 183 233

8,450 8,500 312 185 236

8,500 8,550 315 186 239

8,550 8,600 318 188 242

8,600 8,650 320 189 244

8,650 8,700 323 191 247

8,700 8,750 326 193 250

8,750 8,800 329 194 253

8,800 8,850 331 196 255

8,850 8,900 334 197 258

8,900 8,950 337 199 261

8,950 9,000 340 201 264 9,000

9,000 9,050 342 202 266

9,050 9,100 345 204 269

9,100 9,150 348 205 272

9,150 9,200 351 207 275

9,200 9,250 353 209 277

9,250 9,300 356 210 280

9,300 9,350 359 212 283

9,350 9,400 362 213 286

9,400 9,450 364 215 288

9,450 9,500 367 217 291

9,500 9,550 370 218 294

9,550 9,600 373 220 297

9,600 9,650 376 222 299

9,650 9,700 379 225 302

9,700 9,750 382 228 305

9,750 9,800 385 231 308

9,800 9,850 388 233 310

9,850 9,900 392 236 313

9,900 9,950 395 239 316

9,950 10,000 398 242 319 10,000 10,000 10,050 401 244 321 10,050 10,100 404 247 324 10,100 10,150 408 250 327 10,150 10,200 411 253 330 10,200 10,250 414 255 332 10,250 10,300 417 258 335 10,300 10,350 420 261 338 10,350 10,400 424 264 341 10,400 10,450 427 266 343 10,450 10,500 430 269 346 10,500 10,550 433 272 349 10,550 10,600 436 275 352 10,600 10,650 440 277 354 10,650 10,700 443 280 357 10,700 10,750 446 283 360 10,750 10,800 449 286 363 10,800 10,850 452 288 365 10,850 10,900 456 291 368 10,900 10,950 459 294 371 10,950 11,000 462 297 374 11,000 11,000 11,050 465 299 376 11,050 11,100 468 302 379 11,100 11,150 472 305 382 11,150 11,200 475 308 385 11,200 11,250 478 310 387 11,250 11,300 481 313 390 11,300 11,350 484 316 393 11,350 11,400 488 319 396 11,400 11,450 491 321 398 11,450 11,500 494 324 401 11,500 11,550 497 327 404 11,550 11,600 500 330 407 11,600 11,650 504 332 409 11,650 11,700 507 335 412 11,700 11,750 510 338 415 11,750 11,800 513 341 418 11,800 11,850 516 343 420 11,850 11,900 520 346 423 11,900 11,950 523 349 426 11,950 12,000 526 352 429 12,000 12,000 12,050 529 354 431 12,050 12,100 532 357 434 12,100 12,150 536 360 437 12,150 12,200 539 363 440 12,200 12,250 542 365 442 12,250 12,300 545 368 445 12,300 12,350 548 371 448 12,350 12,400 552 374 451 12,400 12,450 555 376 453 12,450 12,500 558 379 456 12,500 12,550 561 382 459 12,550 12,600 564 385 462 12,600 12,650 568 387 464 12,650 12,700 571 390 467 12,700 12,750 574 393 470 12,750 12,800 577 396 473 12,800 12,850 580 398 475 12,850 12,900 584 401 478 12,900 12,950 587 404 481 12,950 13,000 590 407 484 13,000 13,000 13,050 593 409 486 13,050 13,100 596 412 489 13,100 13,150 600 415 492 13,150 13,200 603 418 495 13,200 13,250 606 420 497 13,250 13,300 609 423 500 13,300 13,350 612 426 503 13,350 13,400 616 429 506 13,400 13,450 619 431 508 13,450 13,500 622 434 511 13,500 13,550 625 437 514 13,550 13,600 628 440 517 13,600 13,650 632 442 519 13,650 13,700 635 445 522 13,700 13,750 638 448 525 13,750 13,800 641 451 528 13,800 13,850 644 453 530 13,850 13,900 648 456 533 13,900 13,950 651 459 536 13,950 14,000 654 462 539 14,000 14,000 14,050 657 464 541 14,050 14,100 660 467 544 14,100 14,150 664 470 547 14,150 14,200 667 473 550 14,200 14,250 670 475 552 14,250 14,300 673 478 555 14,300 14,350 676 481 558 14,350 14,400 680 484 561 14,400 14,450 684 486 564 14,450 14,500 687 489 567 14,500 14,550 691 492 570 14,550 14,600 694 495 573 14,600 14,650 697 497 576 14,650 14,700 701 500 580 14,700 14,750 704 503 583 14,750 14,800 708 506 586 14,800 14,850 711 508 589 14,850 14,900 714 511 592 14,900 14,950 718 514 596 14,950 15,000 721 517 599 15,000 15,000 15,050 725 519 602 15,050 15,100 728 522 605 15,100 15,150 731 525 608 15,150 15,200 735 528 612 15,200 15,250 738 530 615 15,250 15,300 742 533 618 15,300 15,350 745 536 621 15,350 15,400 748 539 624 15,400 15,450 752 541 628 15,450 15,500 755 544 631 15,500 15,550 759 547 634 15,550 15,600 762 550 637 15,600 15,650 765 552 640 15,650 15,700 769 555 644 15,700 15,750 772 558 647 15,750 15,800 776 561 650 15,800 15,850 779 563 653 15,850 15,900 782 566 656 15,900 15,950 786 569 660 15,950 16,000 789 572 663

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 38 16,000 16,000 16,050 793 574 666 16,050 16,100 796 577 669 16,100 16,150 799 580 672 16,150 16,200 803 583 676 16,200 16,250 806 585 679 16,250 16,300 810 588 682 16,300 16,350 813 591 685 16,350 16,400 816 594 688 16,400 16,450 820 596 692 16,450 16,500 823 599 695 16,500 16,550 827 602 698 16,550 16,600 830 605 701 16,600 16,650 833 607 704 16,650 16,700 837 610 708 16,700 16,750 840 613 711 16,750 16,800 844 616 714 16,800 16,850 847 618 717 16,850 16,900 850 621 720 16,900 16,950 854 624 724 16,950 17,000 857 627 727 17,000 17,000 17,050 861 629 730 17,050 17,100 864 632 733 17,100 17,150 867 635 736 17,150 17,200 871 638 740 17,200 17,250 874 640 743 17,250 17,300 878 643 746 17,300 17,350 881 646 749 17,350 17,400 884 649 752 17,400 17,450 888 651 756 17,450 17,500 891 654 759 17,500 17,550 895 657 762 17,550 17,600 898 660 765 17,600 17,650 901 662 768 17,650 17,700 905 665 772 17,700 17,750 908 668 775 17,750 17,800 912 671 778 17,800 17,850 915 673 781 17,850 17,900 918 676 784 17,900 17,950 922 679 788 17,950 18,000 925 682 791 18,000 18,000 18,050 929 684 794 18,050 18,100 932 687 797 18,100 18,150 935 690 800 18,150 18,200 939 693 804 18,200 18,250 942 695 807 18,250 18,300 946 698 810 18,300 18,350 949 701 813 18,350 18,400 952 704 816 18,400 18,450 956 706 820 18,450 18,500 959 709 823 18,500 18,550 963 712 826 18,550 18,600 966 715 829 18,600 18,650 969 717 832 18,650 18,700 973 720 836 18,700 18,750 976 723 839 18,750 18,800 980 726 842 18,800 18,850 983 728 845 18,850 18,900 986 731 848 18,900 18,950 990 734 852 18,950 19,000 993 737 855 19,000 19,000 19,050 997 739 858 19,050 19,100 1,000 742 861 19,100 19,150 1,003 745 864 19,150 19,200 1,007 748 868 19,200 19,250 1,010 751 871 19,250 19,300 1,013 754 874 19,300 19,350 1,017 757 877 19,350 19,400 1,021 760 880 19,400 19,450 1,024 763 884 19,450 19,500 1,028 767 887 19,500 19,550 1,031 770 890 19,550 19,600 1,035 773 893 19,600 19,650 1,039 776 896 19,650 19,700 1,042 779 900 19,700 19,750 1,046 783 903 19,750 19,800 1,049 786 906 19,800 19,850 1,053 789 909 19,850 19,900 1,057 792 912 19,900 19,950 1,060 795 916 19,950 20,000 1,064 799 919 20,000 20,000 20,050 1,067 802 922 20,050 20,100 1,071 805 925 20,100 20,150 1,075 808 928 20,150 20,200 1,078 811 932 20,200 20,250 1,082 815 935 20,250 20,300 1,085 818 938 20,300 20,350 1,089 821 941 20,350 20,400 1,093 824 944 20,400 20,450 1,096 827 948 20,450 20,500 1,100 831 951 20,500 20,550 1,103 834 954 20,550 20,600 1,107 837 957 20,600 20,650 1,111 840 960 20,650 20,700 1,114 843 964 20,700 20,750 1,118 847 967 20,750 20,800 1,121 850 970 20,800 20,850 1,125 853 973 20,850 20,900 1,129 856 976 20,900 20,950 1,132 859 980 20,950 21,000 1,136 863 983 21,000 21,000 21,050 1,139 866 986 21,050 21,100 1,143 869 989 21,100 21,150 1,147 872 992 21,150 21,200 1,150 875 996 21,200 21,250 1,154 879 999 21,250 21,300 1,157 882 1,002 21,300 21,350 1,161 885 1,005 21,350 21,400 1,165 888 1,008 21,400 21,450 1,168 891 1,012 21,450 21,500 1,172 895 1,015 21,500 21,550 1,175 898 1,018 21,550 21,600 1,179 901 1,021 21,600 21,650 1,183 904 1,024 21,650 21,700 1,186 907 1,027 21,700 21,750 1,190 911 1,031 21,750 21,800 1,193 914 1,034 21,800 21,850 1,197 917 1,037 21,850 21,900 1,201 920 1,041 21,900 21,950 1,204 923 1,044 21,950 22,000 1,208 927 1,048 22,000 22,000 22,050 1,211 930 1,051 22,050 22,100 1,215 933 1,054 22,100 22,150 1,219 936 1,058 22,150 22,200 1,222 939 1,061 22,200 22,250 1,226 943 1,065 22,250 22,300 1,229 946 1,068 22,300 22,350 1,233 949 1,071 22,350 22,400 1,237 952 1,075 22,400 22,450 1,240 955 1,078 22,450 22,500 1,244 959 1,082 22,500 22,550 1,247 962 1,085 22,550 22,600 1,251 965 1,088 22,600 22,650 1,255 968 1,092 22,650 22,700 1,258 971 1,095 22,700 22,750 1,262 975 1,099 22,750 22,800 1,265 978 1,102 22,800 22,850 1,269 981 1,105 22,850 22,900 1,273 984 1,109 22,900 22,950 1,276 987 1,112 22,950 23,000 1,280 991 1,116 23,000 23,000 23,050 1,283 994 1,119 23,050 23,100 1,287 997 1,122 23,100 23,150 1,291 1,000 1,126 23,150 23,200 1,294 1,003 1,129 23,200 23,250 1,298 1,007 1,133 23,250 23,300 1,301 1,010 1,136 23,300 23,350 1,305 1,013 1,139 23,350 23,400 1,309 1,016 1,143 23,400 23,450 1,312 1,019 1,146 23,450 23,500 1,316 1,023 1,150 23,500 23,550 1,319 1,026 1,153 23,550 23,600 1,323 1,029 1,156 23,600 23,650 1,327 1,032 1,160 23,650 23,700 1,330 1,035 1,163 23,700 23,750 1,334 1,039 1,167 23,750 23,800 1,337 1,042 1,170 23,800 23,850 1,341 1,045 1,173 23,850 23,900 1,345 1,048 1,177 23,900 23,950 1,348 1,051 1,180 23,950 24,000 1,352 1,055 1,184 24,000 24,000 24,050 1,356 1,058 1,187 24,050 24,100 1,360 1,061 1,190 24,100 24,150 1,364 1,064 1,194 24,150 24,200 1,367 1,067 1,197 24,200 24,250 1,371 1,071 1,201 24,250 24,300 1,375 1,074 1,204 24,300 24,350 1,379 1,077 1,207 24,350 24,400 1,383 1,080 1,211 24,400 24,450 1,386 1,083 1,214 24,450 24,500 1,390 1,087 1,218 24,500 24,550 1,394 1,090 1,221 24,550 24,600 1,398 1,093 1,224 24,600 24,650 1,402 1,096 1,228 24,650 24,700 1,405 1,099 1,231 24,700 24,750 1,409 1,103 1,235 24,750 24,800 1,413 1,106 1,238 24,800 24,850 1,417 1,109 1,241 24,850 24,900 1,421 1,112 1,245 24,900 24,950 1,424 1,115 1,248 24,950 25,000 1,428 1,119 1,252

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 39 25,000 25,000 25,050 1,432 1,122 1,255 25,050 25,100 1,436 1,125 1,258 25,100 25,150 1,440 1,128 1,262 25,150 25,200 1,443 1,131 1,265 25,200 25,250 1,447 1,135 1,269 25,250 25,300 1,451 1,138 1,272 25,300 25,350 1,455 1,141 1,275 25,350 25,400 1,459 1,144 1,279 25,400 25,450 1,462 1,147 1,282 25,450 25,500 1,466 1,151 1,286 25,500 25,550 1,470 1,154 1,289 25,550 25,600 1,474 1,157 1,292 25,600 25,650 1,478 1,160 1,296 25,650 25,700 1,481 1,163 1,299 25,700 25,750 1,485 1,167 1,303 25,750 25,800 1,489 1,170 1,306 25,800 25,850 1,493 1,173 1,309 25,850 25,900 1,497 1,176 1,313 25,900 25,950 1,500 1,179 1,316 25,950 26,000 1,504 1,183 1,320 26,000 26,000 26,050 1,508 1,186 1,323 26,050 26,100 1,512 1,189 1,326 26,100 26,150 1,516 1,192 1,330 26,150 26,200 1,519 1,195 1,333 26,200 26,250 1,523 1,199 1,337 26,250 26,300 1,527 1,202 1,340 26,300 26,350 1,531 1,205 1,343 26,350 26,400 1,535 1,208 1,347 26,400 26,450 1,538 1,211 1,350 26,450 26,500 1,542 1,215 1,354 26,500 26,550 1,546 1,218 1,357 26,550 26,600 1,550 1,221 1,360 26,600 26,650 1,554 1,224 1,364 26,650 26,700 1,557 1,227 1,367 26,700 26,750 1,561 1,231 1,371 26,750 26,800 1,565 1,234 1,374 26,800 26,850 1,569 1,237 1,377 26,850 26,900 1,573 1,240 1,381 26,900 26,950 1,576 1,243 1,384 26,950 27,000 1,580 1,247 1,388 27,000 27,000 27,050 1,584 1,250 1,391 27,050 27,100 1,588 1,253 1,394 27,100 27,150 1,592 1,256 1,398 27,150 27,200 1,595 1,259 1,401 27,200 27,250 1,599 1,263 1,405 27,250 27,300 1,603 1,266 1,408 27,300 27,350 1,607 1,269 1,411 27,350 27,400 1,611 1,272 1,415 27,400 27,450 1,614 1,275 1,418 27,450 27,500 1,618 1,279 1,422 27,500 27,550 1,622 1,282 1,425 27,550 27,600 1,626 1,285 1,428 27,600 27,650 1,630 1,288 1,432 27,650 27,700 1,633 1,291 1,435 27,700 27,750 1,637 1,295 1,439 27,750 27,800 1,641 1,298 1,442 27,800 27,850 1,645 1,301 1,445 27,850 27,900 1,649 1,304 1,449 27,900 27,950 1,652 1,307 1,452 27,950 28,000 1,656 1,311 1,456 28,000 28,000 28,050 1,660 1,314 1,459 28,050 28,100 1,664 1,317 1,462 28,100 28,150 1,668 1,320 1,466 28,150 28,200 1,671 1,323 1,469 28,200 28,250 1,675 1,327 1,473 28,250 28,300 1,679 1,330 1,476 28,300 28,350 1,683 1,333 1,479 28,350 28,400 1,687 1,336 1,483 28,400 28,450 1,690 1,339 1,486 28,450 28,500 1,694 1,343 1,490 28,500 28,550 1,698 1,346 1,493 28,550 28,600 1,702 1,349 1,496 28,600 28,650 1,706 1,352 1,500 28,650 28,700 1,709 1,355 1,503 28,700 28,750 1,713 1,359 1,507 28,750 28,800 1,717 1,362 1,510 28,800 28,850 1,721 1,365 1,514 28,850 28,900 1,725 1,368 1,517 28,900 28,950 1,728 1,372 1,521 28,950 29,000 1,732 1,375 1,525 29,000 29,000 29,050 1,736 1,378 1,528 29,050 29,100 1,740 1,382 1,532 29,100 29,150 1,744 1,385 1,535 29,150 29,200 1,747 1,389 1,539 29,200 29,250 1,751 1,392 1,543 29,250 29,300 1,755 1,395 1,546 29,300 29,350 1,759 1,399 1,550 29,350 29,400 1,763 1,402 1,553 29,400 29,450 1,766 1,406 1,557 29,450 29,500 1,770 1,409 1,561 29,500 29,550 1,774 1,412 1,564 29,550 29,600 1,778 1,416 1,568 29,600 29,650 1,782 1,419 1,571 29,650 29,700 1,785 1,423 1,575 29,700 29,750 1,789 1,426 1,579 29,750 29,800 1,793 1,429 1,582 29,800 29,850 1,797 1,433 1,586 29,850 29,900 1,801 1,436 1,589 29,900 29,950 1,804 1,440 1,593 29,950 30,000 1,808 1,443 1,597 30,000 30,000 30,050 1,812 1,446 1,600 30,050 30,100 1,816 1,450 1,604 30,100 30,150 1,820 1,453 1,607 30,150 30,200 1,823 1,457 1,611 30,200 30,250 1,827 1,460 1,615 30,250 30,300 1,831 1,463 1,618 30,300 30,350 1,835 1,467 1,622 30,350 30,400 1,839 1,470 1,625 30,400 30,450 1,842 1,474 1,629 30,450 30,500 1,846 1,477 1,633 30,500 30,550 1,850 1,480 1,636 30,550 30,600 1,854 1,484 1,640 30,600 30,650 1,858 1,487 1,643 30,650 30,700 1,861 1,491 1,647 30,700 30,750 1,865 1,494 1,651 30,750 30,800 1,869 1,497 1,654 30,800 30,850 1,873 1,501 1,658 30,850 30,900 1,877 1,504 1,661 30,900 30,950 1,880 1,508 1,665 30,950 31,000 1,884 1,511 1,669 31,000 31,000 31,050 1,888 1,514 1,672 31,050 31,100 1,892 1,518 1,676 31,100 31,150 1,896 1,521 1,679 31,150 31,200 1,899 1,525 1,683 31,200 31,250 1,903 1,528 1,687 31,250 31,300 1,907 1,531 1,690 31,300 31,350 1,911 1,535 1,694 31,350 31,400 1,915 1,538 1,697 31,400 31,450 1,918 1,542 1,701 31,450 31,500 1,922 1,545 1,705 31,500 31,550 1,926 1,548 1,708 31,550 31,600 1,930 1,552 1,712 31,600 31,650 1,934 1,555 1,715 31,650 31,700 1,937 1,559 1,719 31,700 31,750 1,941 1,562 1,723 31,750 31,800 1,945 1,565 1,726 31,800 31,850 1,949 1,569 1,730 31,850 31,900 1,953 1,572 1,733 31,900 31,950 1,956 1,576 1,737 31,950 32,000 1,960 1,579 1,741 32,000 32,000 32,050 1,964 1,582 1,744 32,050 32,100 1,968 1,586 1,748 32,100 32,150 1,972 1,589 1,751 32,150 32,200 1,975 1,593 1,755 32,200 32,250 1,979 1,596 1,759 32,250 32,300 1,983 1,599 1,762 32,300 32,350 1,987 1,603 1,766 32,350 32,400 1,991 1,606 1,769 32,400 32,450 1,994 1,610 1,773 32,450 32,500 1,998 1,613 1,777 32,500 32,550 2,002 1,616 1,780 32,550 32,600 2,006 1,620 1,784 32,600 32,650 2,010 1,623 1,787 32,650 32,700 2,013 1,627 1,791 32,700 32,750 2,017 1,630 1,795 32,750 32,800 2,021 1,633 1,798 32,800 32,850 2,025 1,637 1,802 32,850 32,900 2,029 1,640 1,805 32,900 32,950 2,032 1,644 1,809 32,950 33,000 2,036 1,647 1,813 33,000 33,000 33,050 2,040 1,650 1,816 33,050 33,100 2,044 1,654 1,820 33,100 33,150 2,048 1,657 1,823 33,150 33,200 2,051 1,661 1,827 33,200 33,250 2,055 1,664 1,831 33,250 33,300 2,059 1,667 1,834 33,300 33,350 2,063 1,671 1,838 33,350 33,400 2,067 1,674 1,841 33,400 33,450 2,070 1,678 1,845 33,450 33,500 2,074 1,681 1,849 33,500 33,550 2,078 1,684 1,852 33,550 33,600 2,082 1,688 1,856 33,600 33,650 2,086 1,691 1,859 33,650 33,700 2,089 1,695 1,863 33,700 33,750 2,093 1,698 1,867 33,750 33,800 2,097 1,701 1,870 33,800 33,850 2,101 1,705 1,874 33,850 33,900 2,105 1,708 1,877 33,900 33,950 2,108 1,712 1,881 33,950 34,000 2,112 1,715 1,885

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

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

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

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

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

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

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

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

Page 48 2024 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 $2,400 .............................................. 1.40% of taxable income Over $2,400 but not over $4,800 .................... $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600 .................... $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400 .................. $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200 ................ $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000 ................ $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000 ................ $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000 ................ $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000 .............. $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000 ............ $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000 ............ $ 13,879 plus 10.00% over $175,000 Over $200,000 ................................................ $ 16,379 plus 11.00% over $200,000 Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND QUALIFYING SURVIVING SPOUSES If taxable income is: Your tax is: Not over $4,800 .............................................. 1.40% of taxable income Over $4,800 but not over $9,600 .................... $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200 .................. $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800 ................ $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400 ................ $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000 ................ $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000 ................ $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000 ................ $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000 .............. $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000 ............ $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000 ............ $ 27,757 plus 10.00% over $350,000 Over $400,000 ................................................ $ 32,757 plus 11.00% over $400,000 Schedule III UNMARRIED HEADS OF HOUSEHOLD If taxable income is: Your tax is: Not over $3,600 .............................................. 1.40% of taxable income Over $3,600 but not over $7,200 .................... $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400 .................. $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600 ................ $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800 ................ $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000 ................ $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000 ................ $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000 ................ $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000 .............. $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500 ............ $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000 ............ $ 20,818 plus 10.00% over $262,500 Over $300,000 ................................................ $ 24,568 plus 11.00% over $300,000 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. Hawaii taxpayers have many rights. Some are based on laws, and others are based on our commitment to administer Hawaii’s tax laws in a fair and equitable manner. The Hawaii Taxpayer Bill of Rights compiles these rights for your easy reference. Taxpayer rights are at the heart of good tax administration — a pledge that the tax laws will be administered with fairness, uniformity, courtesy, and common sense. In our commitment to this pledge, we invite your suggestions for improving the services provided by the Department of Taxation. HAWAII TAXPAYER BILL OF RIGHTS I. Protection of Taxpayer Rights Taxpayers are entitled to be informed about their rights and responsibilities and to be assured that their rights will be protected throughout their contact with the De- partment of Taxation (Department). II. Tax Information Taxpayers have a right to tax information written in plain language. Taxpayers have a right to examine their own tax records, audit fi les, and collection fi les. Taxpayers have a right to request copies of their own tax returns and return information, if available, subject to copying fees. Taxpayers have a right to obtain explanations regarding billings and assessments. III. Professional and Courteous Service Taxpayers have a right to prompt, courteous, and 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. IV. Privacy and Confi dentiality Taxpayers have a right to be assured that their dealings with the Department will be kept confi dential. Taxpayers have a right to be assured that their tax re- turns and tax return information will not be disclosed, except as provided by law. V. Time Limitations Taxpayers are entitled to seek a refund if they have overpaid their taxes. A claim for refund must be fi led within the applicable statute of limitations. The Department may assess a taxpayer additional taxes if the assessment is made within the applicable statute of limitations. There is no time limit on the assessment of taxes in the case of a false or fraudulent return or failure to fi le a return. Taxpayers may extend the period of limitations for the assessment or refund of taxes by signing a written agreement with the Department. If the Department is notifi ed by the Internal Revenue Service or a taxpayer of any changes, corrections, or adjustments to the taxpayer’s Federal tax return, the statute of limitations is automatically extended. VI. Audits and Assessments Taxpayers have a right to a Proposed Notice of Assess- ment except in the case of a jeopardy assessment. A Proposed Notice of Assessment is mailed to the taxpay- er’s last known address and: (1) explains the basis for the assessment of taxes, penalties, and interest; (2) in- forms taxpayers of their right to request clarifi cation or to object to the tax assessment within 30 days from the date the Proposed Notice of Assessment was mailed; and (3) informs taxpayers that the proposed tax assess- ment will become fi nal after the expiration of 30 days from the mailing of the Proposed Notice of Assessment. Taxpayers have a right to a Final Notice of Assessment, issued after the expiration of 30 days from the mailing of the Proposed Notice of Assessment, that provides the basis for the tax assessment, and informs the taxpayer of the procedures for appealing the assessment. Taxpayers have a right to request a meeting with the auditor or collector, their supervisor, or senior manage- ment to discuss a Proposed or Final Notice of Assess- ment if they do not agree with the tax assessment. Taxpayers have a right to request that the Department consider a closing agreement to reduce a Proposed or Final Notice of Assessment. Closing agreements are fi - nal. VII. Tax Appeals/Payment Under Protest Taxpayers have a right to information regarding proce- dures for appealing a tax assessment or a denial of a claim for refund. Tax Appeals. Taxpayers have a right to appeal an as- sessment or a denial of a claim for refund to the board of review or to the tax appeal court. Taxpayers also have a right to appeal an assessment to our Administrative Ap- peals Offi ce. In order to appeal to the Administrative Ap- peals Offi ce, an appeal application must be fi led within 20 days from the mailing date of the Proposed Notice of Assessment or within 30 days from the mailing date of the Final Notice of Assessment. The assessment does not need to be paid in order to appeal to the Administra- tive Appeals Offi ce. An appeal to the board of review or to the tax appeal court must be fi led within 30 days from the date the Final Notice of Assessment was mailed. If the appeal is fi led directly with the tax appeal court, a court-stamped copy of the notice of appeal must also be served on the Director of Taxation within 30 days from the date the Final Notice of Assessment was mailed by delivery to: Civil Legal Complaints/Legal Process Director of Taxation Department of Taxation 830 Punchbowl Street, Room 221 Honolulu, HI 96813-5094 If the appeal is fi led with the board of review, the 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 within 30 days to the Intermediate Appellate Court. The fi rst appeal to either the board of review or to the tax appeal court may be made without payment of the tax assessed. However, the assessed tax must be paid 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 income tax assessment without prior payment of the tax where the total tax liability does not exceed $50,000 and the taxpayer shows that the payment of the tax would cause irreparable harm. Payment Under Protest. In lieu of fi ling an appeal or if an appeal is not fi led with the board of review, with the tax appeal court, or with the Administrative Appeals Of- fi ce within 30 days from the date the Final Notice of As- sessment was mailed, the taxpayer may pay the dis- puted tax assessment under written protest and seek to recover the taxes by fi ling an action in tax appeal court within 30 days from the date of payment. VIII. Representation Taxpayers have a right to represent themselves or have another person accompany or represent them (with proper written authorization) when dealing with the De- partment on any tax matter, including audits, collections, and appeals. IX. Taxpayer Advocate Taxpayers have a right to seek the assistance of our Taxpayer Advocate to resolve any tax-related problem after all other means for resolving the problem have been exhausted, or if they feel that their rights as a tax- payer have been abridged, except in the case of a crim- inal tax investigation. X. 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. XI. 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 July 2022

Page 50 Index to Instructions A Address Change ........................................... 26 Address of Hawaii Department of Taxation .... 6 Adjustments to Income ......................... 11 – 15 Amended Returns — Balance Due (or Refund) ....................... 24 Change in Federal Taxable Income ....... 26 Filing .......................................... 23 and 26 Annuities........................................................ 13 Attachments to Return .................................. 25 B Balance Due (or Refund) .............................. 22 Birth or Death of Dependent ......................... 10 Blind, Deaf, or Totally Disabled Person ........ 20 Business Income — Rents on Schedule E ............................. 24 Schedule C ............................................ 24 Schedule F ............................................ 24 Business Use of Your Home ......................... 19 C Capital Gains and Losses ............................. 33 Casualty and Theft Losses ........................... 18 Changes to Note ............................................. 2 Civil Unions ..................................................... 4 Contributions to Charity ................................ 17 Credit for Child and Dependent Care Expenses ............................. 21 and 27 – 29 Credits Against Tax ....................................... 21 D Death of Taxpayer ........................................... 6 Dependents — Exemptions ............................ 9 Direct Deposit of Refund ............................... 23 Disability — Exemption ................................. 20 Divorced or Separated Parents ...................... 9 Domicile Defi ned ............................................. 5 E Educational Expenses .................................. 19 Employee Business Expenses ..................... 19 Estimated Tax ...................................... 6 and 22 Exemptions ......................................... 9 and 20 Extension of Time to File ................................. 5 F Filing Requirements — Extension of Time to File ......................... 5 Filing a Final Return ................................ 6 When to File ............................................ 5 Where to File ........................................... 6 Which Form to File .................................. 5 Who Must File.......................................... 4 Who Should File ...................................... 4 Filing Status .................................................... 7 H Hawaii Taxpayer Bill of Rights ....................... 49 Head of Household ......................................... 8 I Income Tax Withholding ................................ 22 Individual Housing Accounts — Distributions From ................................. 12 Payments to........................................... 13 Tax Liability Upon the Sale or Transfer .. 12 Individual Retirement Accounts (IRAs) ......... 13 Interest Expense ........................................... 17 Interest Income ................................. 11 and 14 Interest — Late Payment of Tax ................... 25 Itemized Deductions — ......................... 15 – 20 You Choose to Itemize Deductions ....... 15 You MUST Itemize Deductions .............. 15 M Married Persons — Filing Joint Return ................................... 7 Filing Separate Returns ........................... 8 Special Rule for Aliens ............................ 8 Who Live Apart ........................................ 8 Medical and Dental Expenses ...................... 15 Miscellaneous Deductions ............................ 19 Multistate Tax Compact Act ............................. 6 N Net Operating Loss ........................... 15 and 23 Nonresident ..................................................... 5 Nonresident Alien — Filing a Joint Return ................................ 8 Filing a Separate Return ......................... 8 Who Must File.......................................... 4 P Part-Year Resident .......................................... 5 Payments (Amount You Owe)....................... 23 Penalties and Interest — Failure to Pay Tax After Filing Timely Return ............................................... 25 Late Filing of Return .............................. 25 Underpayment of Estimated Tax ........................................ 23 and 25 Pensions and Annuities ................................. 13 Political Campaigns — Hawaii Election $3 Check-off ............................................ 25 Preparer — Did You Have Someone Else Prepare Your Return? .............................. 25 Protective Claim ............................................ 26 Q Qualifying Surviving Spouse ........................... 8 R Records — How Long to Keep ..................... 26 Refundable Food/Excise Tax Credit................................................. 21 Related Federal/Hawaii Tax Forms................. 3 Reminders ........................................... 2 and 25 Rent — Income ............................................. 24 Resident .......................................................... 4 Retirement Plan Payments ........................... 13 Rounding Off to Whole Dollars ..................... 11 S Same-Sex Marriage ........................................ 4 Social Security Number .................................. 7 Steps for Preparing Your Return ............................ 6 – 10 and 25 – 26 Student Dependent — Exemption ................ 10 T Tax — Computation .............................. 20 and 32 Other — Accumulation Distribution of Trusts .... 32 Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than $1,000 ................................... 20 Distributions from an Individual Housing Account ............... 12 and 32 Lump-Sum Distributions ..................... 13 Parent’s Election to Report Child’s Interest and Dividends .................. 32 Recapture of Capital Goods Excise Tax Credit ...................................... 32 Recapture of Capital Infrastructure Tax Credit ...................................... 32 Recapture of Historic Preservation Income Tax Credit ......................... 32 Recapture of Important Agricultural Land Qualifi ed Agricultural Cost Tax Credit ...................................... 32 Recapture of Low-Income Housing Tax Credit ...................................... 32 Recapture of Tax Credit for Flood Victims........................................... 32 Sale of Your Home Purchase with Proceeds from an Individual Housing Account ........................... 12 Other Methods of Computing ................ 20 Tax Credits ........................................ 21 and 26 Tax Credits for Hawaii Residents — Credit for Child and Dependent Care Expenses ............. 21 and 27 – 29 Credit for Low-Income Household Renters ......................... 21 and 26 – 27 Tax Rate Schedules ...................................... 48 Tax Tables ............................................. 35 – 47 Taxes You CAN Deduct ................................ 16 Third Party Designee .................................... 25 W When to File .................................................... 5 Where to File ................................................... 6 Where to Get Information................................ 6 Which Form to File .......................................... 5 Who Must File ................................................. 4 Who Should File .............................................. 4 Withholding — Hawaii Tax ............................ 22 Worksheets ........................................... 31 – 34