Hawaii N-11 Resident Return

Pensions

If the pension received is from any qualified distribution, enter "G" in field US048240 or US048280 for the state distribution on line 10 of the 1099R on the federal return. Crosslink will add the appropriate amount to the Hawaii N-11, line 13.

Military Reserve or Hawaii National Guard Duty Pay Exclusion

Hawaii does not tax the first $6,137 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:

• $6,137, or

• Your pay, as shown on Box 16 of the Form W-2 sent to you by your reserve component.

If you are married filing a joint return, and you and your spouse qualify, add the exclusions for both of you and enter the total on line 15.

Depreciation and Gain Adjustments

Note: Hawaii did not adopt the federal provisions for bonus depreciation, increased IRC section 179 deduction, 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 difference between federal and Hawaii on line d of the Hawaii Additions Worksheet 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 asset’s depreciable basis for federal and Hawaii tax purposes.

Nonrefundable Credits from Schedule CR

Credit for Income Taxes Paid to Other States and Countries

If a credit for taxes paid to other states and countries is calculated on Schedule CR, line 1, the return does not qualify for electronic filing. The return will have to be mailed to the state.

Hawaii N-13 Short Form Resident Return

Which Form to File You May Be Able to Use Form N-13 if:

- You had only wages, salaries, tips, interest, ordinary dividends, and unemployment compensation.

   Note: If you had more than $1,500 in interest income or more than $1,500 in dividends, you may still file Form N-13, provided you are not required to file Form N-11 or N-15 for any of the reasons listed on this page.

- Your taxable income (adjusted gross income less standard deduction and personal exemptions) is less than $100,000.

- You do not itemize your deductions.

- You do not claim adjustments to income.

You may WANT TO use Form N-11 and you may pay less tax if you can:

- Itemize your deductions.

- Claim adjustments to income.

- Claim credits you can’t claim on Form N-13.

You may HAVE TO use Form N-11 because of:

- The amount or kind of income you receive.

- Forms or schedules you file, or other taxes that can be reported only on Form N-11.

Hawaii N-15 Non-Resident Return

Depreciation and Gain Adjustments

Note: Hawaii did not adopt the federal provisions for bonus depreciation, increased IRC section 179 deduction, and inclusion of off-the-shelf computer software as property qualifying for the IRC section 179 deduction.  f 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 difference between federal and Hawaii on line d of the Hawaii Additions Worksheet 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 asset’s depreciable basis for federal and Hawaii tax purposes.

Military Reserve or Hawaii National Guard Duty Pay Exclusion

The first $6,137 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 is not taxable for Hawaii net income tax purposes but limited to that income that would have been subject to taxation in Hawaii.

If you qualify, enter in Columns A and B the smaller of:

—$6,137, or

—Your pay, as shown on Box 16 of the FormW-2 sent to you by your reserve component.

If you are married filing a joint return, and you and your spouse qualify, add the exclusions for both of you and enter the total on line 32, Columns A and B.