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Hawaii Income Tax
Income tax returns should be in by April 20th.
Form N-12 was discontinued for use as a Hawaiian tax return in the 2007 tax season, it was replaced by form N-11 which is currently being used.
Hawaii Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Hawaii.
Consider using TurboTax to E-File your Hawaii taxes.
Hawaii Residents
If your domicile was in Hawaii for the entire year or if you lived in Hawaii for more than 200 days (regardless of domicile) you are a Hawaii resident. Students and military personnel are not Hawaii residents if their domicile is somewhere other than Hawaii and if they lived in Hawaii for 200 or more only because of academic or occupational reasons. Residents must file a return if they are doing business in Hawaii, regardless of how much income that business produces. Additionally if you are a Hawaiian resident that earns more income than permitted in the Hawaii Allowed Income Chart (attached below) you will be required to file a Hawaii resident income tax. Lastly if you are entitled to receive a refund or any credits you will need to file a return to obtain the refund or credits. Residents whose made less than $100,000 of income and whose only income sources were wages, salaries, tips, interest, ordinary dividends, and unemployment compensation may file their return using Form N-13. If you do not meet these conditions you must file your return using Form N-11. For additional information and assistance see Instructions for Form N-11.
Related Tax Forms
- Form N-11 - Hawaii Individual Resident Income Tax Return (Long)
- Form N-13 - Hawaii Individual Resident Income Tax Return (Short)
Part-Year Hawaii Residents
If you were a resident of Hawaii for part of the year (see the Hawaii resident section for what qualifies as a Hawaii resident), you are a part year resident of Hawaii. Part year residents of Hawaii must file a return using Form N-15. Part year residents will be taxed on all income earned during the period of residency and on income earned from Hawaiian sources during the period of nonresidency. For more information on how to file Form N-15 see Instructions on Form N-15.
Related Tax Forms
- Form N-15 - Hawaii Individual Part-year and Non-resident Income Tax Return
Hawaii Residents who work in another state
If your domicile was in Hawaii for the entire year or if you lived in Hawaii for more than 200 days (regardless of domicile) you are a Hawaii resident. Students and military personnel are not Hawaii residents if their domicile is somewhere other than Hawaii and if they lived in Hawaii for 200 or more only because of academic or occupational reasons. Residents must file a return if they are doing business in Hawaii, regardless of how much income that business produces. Additionally if you are a Hawaiian resident that earns more income than permitted in the Hawaii Allowed Income Chart (attached below) you will be required to file a Hawaii resident income tax. Lastly if you are entitled to receive a refund or any credits you will need to file a return to obtain the refund or credits. Residents whose made less than $100,000 of income and whose only income sources were wages, salaries, tips, interest, ordinary dividends, and unemployment compensation may file their return using Form N-13. If you do not meet these conditions you must file your return using Form N-11. For additional information and assistance see Instructions for Form N-11.
If you are a resident of Hawaii who works in another state you will be taxed by Hawaii on income earned in the other state because Hawaii taxes all income earned by its residents. However the other state may tax this income too because the other state may tax income that was earned in it. To avoid facing dual taxation on this income Hawaii allows you to claim an credit on your tax return. This credit is not allowed if the foreign income is excluded on your federal tax return or if the foreign tax credit is allowed on the federal tax return. To file for this credit fill out the worksheet on page 37 of the Instructions for N-11 and place the amount of net income after all credits on line 5 of the worksheet.
Related Tax Forms
- Form N-11 - Hawaii Individual Resident Income Tax Return (Long)
- Form N-13 - Hawaii Individual Resident Income Tax Return (Short)
Non-Residents who work in Hawaii
If you were only in Hawaii temporarily, or only for a transit purpose, and your domicile is somewhere besides Hawaii, you are a nonresident of Hawaii. Hawaii nonresidents who are under 65 who made more than $1040 of Hawaii taxable income or who are over 65 and made more than $2080 of Hawaii taxable income must file a Hawaii nonresident return. A list of all Hawaii taxable income can be found on the Hawaii Taxable Income Chart (attached below). Nonresident returns are filed using Form N-15. For more information on how to file Form N-15 see the Instructions on Form N-15.
Related Tax Forms
- Form N-15 - Hawaii Individual Part-year and Non-resident Income Tax Return
Non-Residents who sold property in Hawaii
If you were in Hawaii only temporarily, or for transit purposes, and your domicile is somewhere besides Hawaii you are a nonresident of Hawaii. Hawaii nonresidents who are under 65 who made more than $1040 of Hawaii taxable income or who are over 65 and made more than $2080 of Hawaii taxable income must file a Hawaii nonresident return. A list of all Hawaii taxable income can be found on the Hawaii Taxable Income Chart (attached below). Nonresident returns are filed using Form N-15. For more information on how to file Form N-15 see the Instructions on Form N-15.
Related Tax Forms
- Form N-15 - Hawaii Individual Part-year and Non-resident Income Tax Return
Hawaii State Tax Forms
- Schedule CR - Hawaii Schedule of Tax Credits
- Form N-13 - Hawaii Individual Resident Income Tax Return (Short)
- Form N-11 - Hawaii Individual Resident Income Tax Return (Long)
- Form N-15 - Hawaii Individual Part-year and Non-resident Income Tax Return
- Schedule J - Hawaii Supplemental Annuities Schedule
- Form N-101A - Hawaii Application for Automatic Extension to File
Relevant Links
- State of Hawaii Tax Website - Official Site
- State of Hawaii E-File Service - Offered by Hawaii's Official Website
- Additional Tax Forms - A Comprehensive Collection of Hawaii Tax Forms
Hawaii Mailing Address
Wondering where to mail your Hawaii taxes? Here's the address:With Check:
Hawaii Department of Taxation
Attn: Payment Section
P. O. Box 1530
Honolulu, Hawaii 96806-1530
Without a Check:
Hawaii Department of Taxation
P. O. Box 3559
Honolulu, Hawaii 96811-3559
Hawaii Sales Tax
Hawaii does not have a sales tax. Hawaii does levy an excise tax of 4 percent for business activities including commissions, retail sales, services, and sales. There is a 0.5% excise tax placed on wholesale sales. Oahu has a 0.5% surcharge on top of the 0.5% general tax, which is used to fund Honolulu’s transit system.
