Instructions for Hawaii’s Form N-11 Tax Return

Form N-11 is the primary state income tax return for individuals residing in Hawaii. Taxpayers use this form to calculate their total income, apply eligible deductions and credits, and determine their final tax liability or the refund they are owed. This form is specifically for those who are considered full-year residents for tax purposes.

Determining Your Filing Requirement

Your obligation to file a Hawaii tax return depends on your residency status and gross income. A Hawaii resident is someone who is domiciled in Hawaii for the entire tax year, even if temporarily outside the state. Individuals who moved to or from the state during the year are considered part-year residents and, like nonresidents with Hawaii-sourced income, must file Form N-15.

For the 2024 tax year, full-year residents must file a return if their Hawaii gross income is at least:

• $11,088 for Married Filing Jointly
• $9,944 for Qualifying Widow(er)
• $7,568 for Head of Household
• $5,544 for Single or Married Filing Separately

Information and Documents Needed to File

You will need correct personal information for everyone on the return, including full names and Social Security Numbers for yourself, your spouse, and any dependents. A completed copy of your federal income tax return, such as Form 1040, is also needed. Many of the figures from your federal return are used as a starting point for calculations on your Hawaii return.

You must also have all your income statements, which can include Form W-2 from employers, Form 1099-G for unemployment compensation, and various other 1099 forms for miscellaneous or self-employment income. To claim specific state benefits, you will need records supporting Hawaii-specific deductions and credits. This includes documentation for items like the Refundable Food/Excise Tax Credit or the Child and Dependent Care Tax Credit.

For direct deposit of a refund or direct debit of a payment, have your bank account and routing numbers available. The official Form N-11 and its detailed instructions can be downloaded from the Hawaii Department of Taxation’s website.

Submitting Your Completed Form N-11

Electronic filing is encouraged and can be done through the state’s official portal, Hawaii Tax Online (hitax.hawaii.gov), or by using approved commercial tax software. E-filing is the fastest and most secure method, providing confirmation that your return has been received by the Department of Taxation.

If you prefer to file a paper return, you must mail it to the correct address. The mailing address for returns accompanied by a payment is different from the address for returns claiming a refund. These specific addresses are listed in the official Form N-11 instructions.

If you owe taxes, payment can be made electronically through Hawaii Tax Online or by mailing a check or money order with Form N-200V, the Payment Voucher. If you are due a refund, you can choose between direct deposit into a bank account or receiving a paper check by mail. Direct deposit is the quicker option.