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Hawaii Individual Income Tax Return (Nonresidents and Part Year Residents)
Extracted from PDF file 2023-hawaii-form-n-15.pdf, last modified October 2005Individual Income Tax Return (Nonresidents and Part Year Residents)
Clear Form FORM STATE OF HAWAII — DEPARTMENT OF TAXATION N-15 (Rev. 2023) Individual Income Tax Return NONRESIDENT and PART-YEAR RESIDENT Calendar Year 2023 OR N15_F 2023A 01 VID01 Tax Year Part-Year Resident (Enter period of Hawaii residency above) AMENDED Return NOL Carryback IRS Adjustment First Time Filer DO NOT WRITE IN THIS AREA Enter tax year dates in MMDDYY format. Do not enter dash (-) e.g. 123123. thru Nonresident FOR OFFICE USE ONLY Nonresident Alien or Dual-Status Alien MSRRA Composite Do NOT Submit a Photocopy!! There are features on this form that are only supported by Adobe 6.0 or higher. You must use Adobe 6.0 or higher with this form. ATTACH A COPY OF YOUR 2023 FEDERAL INCOME TAX RETURN • ATTACH CHECK OR MONEY ORDER HERE • • ATTACH COPY 2 OF FORM W-2 HERE • Your First Name M.I. Your Last Name Suffix u IMPORTANT — Complete this Section u Spouse’s First Name M.I. Spouse’s Last Name Suffix Enter the first four letters of your last name. Use ALL CAPITAL letters Your Social Security Number Care Of (See Instructions, page 8.) Deceased Present mailing or home address (Number and street, including Rural Route) City, town or post office State If Foreign address, enter Province and/or State Enter the first four letters of your Spouse’s last name. Use ALL CAPITAL letters Postal/ZIP code Spouse's Social Security Number Country Deceased (Place an X in only ONE box) 1 Single 2 Married filing joint return (even if only one had income). Married filing separate return. Enter spouse’s SSN and 3 the first four letters of last name above. Enter spouse’s full name here. _____________________________________ Date of Death Date of Death 4 Head of household (with qualifying person). If the qualifying person is a child but not your dependent, enter the child’s full name. __________________________________ 5 Qualifying surviving spouse (see page 9 of the Instructions) CAUTION: If you can be claimed as a dependent on another person’s tax return (such as your parents’), DO NOT place an X on line 6a, but be sure to place an X below line 37. Enter the number of Xs 6a Yourself......................................... Age 65 or over................................................................ on 6a and 6b..................... 6b Spouse......................................... Age 65 or over................................................................ If you placed an X on lines 3 and 6b above, see the Instructions on page 10 and if your spouse meets the qualifications, place an X here 6c and 6d Dependents: 1. First and last name 6e N151E3T4 If more than 6 dependents use attachment } 2. Dependent’s social security number  3. Relationship Enter number of your children listed....... 6c  Enter number of other dependents......... 6d  Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d above............................................... 6e  ID NO 01 FORM N-15 (REV. 2023) Form N-15 (Rev. 2023) Page 2 of 4 Your Social Security Number N15_F 2023A 02 VID01 Name(s) as shown on return Col. A - Total Income 7 Wages, salaries, tips, etc. (attach Form(s) W-2).......... 8 Interest income from the worksheet on page 38 of the Instructions............................................................. 11 Alimony received.......................................................... Col. B - Hawaii Income 7 9 Ordinary dividends....................................................... 10 State income tax refund from the worksheet on page 38 of the Instructions........................................... 12 13 14 Your Spouse’s SSN t 8 9 10 11 If negative number, place a minus sign (-) Business or farm income or (loss)................................ Capital gain or (loss) from the worksheet on page 38 of the Instructions........................................... Supplemental gains or (losses) (attach Schedule D-1).................................................. 12 13 14 15 IRA distributions........................................................... 16 Pensions and annuities (see Instructions and attach Schedule J, Form N-11/N-15/N-40)................... 15 16 17 Rents, royalties, partnerships, estates, trusts, etc........ 17 18 Unemployment compensation (insurance)................... 19 Other income (state nature and source) ________________________________..................... 18 19 20 Add lines 7 through 19...................... Total Income 21 Certain business expenses of reservists, performing artists, and fee-basis government officials................... 20 21 22 IRA deduction............................................................... 23 Student loan interest deduction from the worksheet on page 42 of the Instructions...................................... 22 23 24 Health savings account deduction................................ 24 25 Moving expenses (attach Form N-139)........................ 25 26 Deductible part of self-employment tax........................ 26 27 Self-employed health insurance deduction.................. 27 28 Self-employed SEP, SIMPLE, and qualified plans....... 28 29 Penalty on early withdrawal of savings........................ 30 Alimony paid (Enter name and SS No. of recipient) ________________________________..................... 29 30 31 Payments to an individual housing account.. 32 First $7,683 of military reserve or Hawaii national guard duty pay................................. 31 32 N152E3T4 ID NO 01 t If negative number, place a minus sign (-) FORM N-15 (REV. 2023) Form N-15 (Rev. 2023) Page 3 of 4 N15_F 2023A 03 VID01 Your Social Security Number Your Spouse’s SSN Name(s) as shown on return 33 Exceptional trees deduction (attach affidavit) (see page 21 of the Instructions).................................. 34 Add lines 21 through 33.......... Total Adjustments 35 Line 20 minus line 34.....Adjusted Gross Income t 33 34 If negative number, place a minus sign (-) 36 Federal adjusted gross income (see page 21 of the Instructions) ......... 36 t t If negative number, place a minus sign (-) 35 If negative number, place a minus sign (-) 37 Ratio of Hawaii AGI to Total AGI. Divide line 35, Column B, by line 35, Column A (Compute to 3 decimal places and round to 2 decimal places)....37 CAUTION: If you can be claimed as a dependent on another person’s return, see the Instructions on page 21, and place an X here. 38 If you do not itemize deductions, enter zero on line 39 and go to line 40a. Otherwise go to page 22 of the Instructions and enter your Hawaii itemized deductions here. 38a Medical and dental expenses (from Worksheet NR-1 or PY-1)...............................38a TOTAL ITEMIZED DEDUCTIONS 38b Taxes (from Worksheet NR-2 or PY-2)................... 38b 38c Interest expense (from Worksheet NR-3 or PY-3)............38c 38d 38e 38f Contributions (from Worksheet NR-4 or PY-4)........ 38d Casualty and theft losses (from Worksheet NR-5 or PY-5)...............................38e Miscellaneous deductions (from Worksheet NR-6 or PY-6)............................... 38f 40a If you checked filing status box: 1 or 3 enter $2,200; 2 or 5 enter $4,400; 4 enter $3,212...................................40a 40b Multiply line 40a by the ratio on line 37.................................. Prorated Standard Deduction 40b 39 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 27. Enter total here and go to line 41. t If negative number, place a minus sign (-) 41 Line 35, Column B minus line 39 or 40b, whichever applies. (This line MUST be filled in)............ 41 42a Multiply $1,144 by the total number of exemptions claimed on line 6e. If you and/or your spouse are blind, deaf, or disabled, place an X in the applicable box(es), and see the Instructions. Yourself Spouse......................................................42a 42b Multiply line 42a by the ratio on line 37..............................................Prorated Exemption(s) 42b 43 Taxable Income. Line 41 minus line 42b (but not less than zero).................Taxable Income 43 44 Tax. Place an X if from: Tax Table; Tax Rate Schedule; or Capital Gains Tax Worksheet on page 41 of the Instructions. ( Place an X 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 44 44a If tax is from the Capital Gains Tax Worksheet, enter the net capital gain from line 8 of that worksheet..............................................44a 45 Refundable Food/Excise Tax Credit (attach Form N-311) DHS, etc. exemptions ......45 46 Credit for Low-Income Household Renters (attach Schedule X)...............................................46 47 Credit for Child and Dependent Care Expenses (attach Schedule X)............................................47 48 Credit for Child Passenger Restraint System(s) (attach a copy of the invoice).............................48 49 Total refundable tax credits from Schedule CR (attach Schedule CR).....................49 50 Add lines 45 through 49................................................. Total Refundable Credits 50 t 51 Line 44 minus line 50. If line 51 is zero or less, see Instructions..............Adjusted Tax Liability N153E3T4 ID NO 01 51 If negative number, place a minus sign (-) FORM N-15 (REV. 2023) Form N-15 (Rev. 2023) Page 4 of 4 Your Social Security Number Your Spouse’s SSN Name(s) as shown on return N15_F 2023A 04 VID01 52 Total nonrefundable tax credits (attach Schedule CR)................................................................... 52 t 53 54 55 Line 51 minus line 52................................................................................................. Balance Hawaii State Income tax withheld (attach W-2s) (see page 29 of the Instructions for other attachments)......54 2023 estimated tax payments on Forms N-200V _____________ ; N-288A _____________ .55 If negative number, place a minus sign (-) 53 TOTAL PAYMENTS 56 Amount of estimated tax applied from 2022 return.................. 56 58 Add lines 54 through 57. 57 Amount paid with extension................................................57 59 If line 58 is larger than line 53, enter the amount OVERPAID (line 58 minus line 53) (see Instructions)........................................................................................ 59 60 Contributions to (see page 30 of the Instructions):......................... Yourself Spouse 60a Hawaii Schools Repairs and Maintenance Fund...................... $2 $2 60b Hawaii Public Libraries Fund.................................................... $5 $5 60c Domestic and Sexual Violence / Child Abuse and Neglect Funds.............. $5 $5 61 Add the amounts of the Xs on lines 60a through 60c and enter the total here.............................. 61 62 Line 59 minus line 61..................................................................................................................... 62 63 Amount of line 62 to be applied to your 2024 ESTIMATED TAX...............................................63 64a Amount to be REFUNDED TO YOU (line 62 minus line 63) If filing late, .see page 30 of Instructions. ultimately be deposited to a foreign (non-U.S.) bank. Do not complete lines 64b, 64c, or 64d. 64b Routing number 64c Type: 64d Account number Checking Place an X here if this refund will Savings ............................ 64a 65 AMOUNT YOU OWE (line 53 minus line 58)................................................................................. 65 66 PAYMENT AMOUNT Submit payment online at hitax.hawaii.gov or attach check or money order payable to “Hawaii State Tax Collector.”................................................................... 66 67 Estimated tax penalty. (See page 31 of Instr.) Do not include this amount in line 59 or 65. Check this box if Form N-210 is attached 67 68 AMENDED RETURN ONLY - Amount paid (overpaid) on original return. (See Instructions) (attach Sch. AMD).......... 68 t If negative number, place a minus sign (-) t If negative number, place a minus sign (-) DESIGNEE 69 AMENDED RETURN ONLY - Balance due (refund) with amended return. (See Instructions) (attach Sch. AMD)...... 69 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 32 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 Note: Placing an X in the “Yes” box will CAMPAIGN FUND not change your tax or refund. If joint return, indicate if your spouse designates $3 to go to the fund. Yes (See page 32 of the Instructions)  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. PLEASE SIGN HERE Your signature Your Occupation Date Daytime Phone Number Spouse’s signature (if filing jointly, BOTH must sign) Date Your Spouse’s Occupation Daytime Phone Number Preparer’s Date Check if PTIN Paid self-employed Preparer’s Signature Information Print Federal E.I. No. Preparer’s Name o N154E3T4 Firm’s name (or yours Phone No. if self-employed), Address, and ZIP Code ID NO 01 FORM N-15 (REV. 2023)
N-15 Rev 2023 NonResident and Part-Year Resident Income Tax Return
More about the Hawaii Form N-15 Individual Income Tax Tax Return TY 2023
Form N-15 is the general tax return form for Hawaii's nonresidents and part-time residents.
Form N-15 requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Individual Income Tax Return (Nonresidents and Part Year Residents) in January 2024, so this is the latest version of Form N-15, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form N-15 directly from TaxFormFinder. You can print other Hawaii tax forms here.
Related Hawaii Individual Income Tax Forms:
TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Hawaii Form N-15.
| Form Code | Form Name |
|---|---|
| Form N-158 | Investment Interest Expense Deduction (Rev. 2015) |
| Form N-152 | Tax on Lump-Sum Distributions |
View all 165 Hawaii Income Tax Forms
Form Sources:
Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Form N-15 from the Department of Taxation in January 2024.
Form N-15 is a Hawaii Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Hawaii Form N-15
We have a total of twelve past-year versions of Form N-15 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form N-15
N-15 Rev 2023 NonResident and Part-Year Resident Income Tax Return
2022 Form N-15
N-15 Rev 2022 NonResident and Part-Year Resident Income Tax Return
2021 Form N-15
N-15 Rev 2021 NonResident and Part-Year Resident Income Tax Return
2020 Form N-15
N-15 Rev 2020 NonResident and Part-Year Resident Income Tax Return
2019 Form N-15
N-15 Rev 2019 NonResident and Part-Year Resident Income Tax Return
2018 Form N-15
N-15 Rev 2018 NonResident and Part-Year Resident Income Tax Return
2017 Form N-15
N-15 Rev 2017 NonResident and Part-Year Resident Income Tax Return
2016 Form N-15
N-15 Rev 2016 NonResident and Part-Year Resident Income Tax Return
2015 Form N-15
N-15 Rev 2015 NonResident and Part-Year Resident Income Tax Return
2014 Form N-15
N-15 Rev 2013 NonResident and Part-Year Resident Income Tax Return
2012 Form N-15
N-15 Rev 2012 NonResident and Part-Year Resident Income Tax Return
2011 Form N-15
N-15 Rev 2011 NonResident and Part-Year Resident Income Tax Return
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