Hawaii Computation of Tax for Children Under Age 14 Who Have Unearned Income of More Than $1,000

Computation of Tax for Children Under Age 14 Who Have Unearned Income of More Than $1,000
Form N-615, Rev. 2022, Computation of Tax for Children Under Age 14 Who Have Unearned Income of More Than $1,000
Clear Form
FORM

N-615
(REV. 2023)

STATE OF HAWAII — DEPARTMENT OF TAXATION

Computation of Tax for Children Under Age 14 Who
Have Unearned Income of More than $1,000
† See Separate Instructions

2023

† Attach only to the child’s Form N-11 or Form N-15

N615_I 2023A 01 VID01

(NOTE: References to “married” and “spouse” are also references to
“in a civil union” and “civil union partner,” respectively.)
Child’s name shown on return		

A	 Parent’s name (first, initial, last) (Caution: See Instructions before completing)	

B	

Child’s social security number

Parent’s social security number

C	 Parent’s filing status (check one):
	

  Single       Married filing jointly        Married filing separately        Head of household        Qualifying surviving spouse

	 Part I

Child’s Net Unearned Income

1		 Enter the child’s unearned income. (See Instructions. If this amount is $1,000 or less, stop here;
	 	 do not file this form.)....................................................................................................................................................... 	
2		 If the child did not itemize deductions on Form N-11 or Form N-15, enter $1,000. If the child
itemized deductions, see Instructions............................................................................................................................ 	
3		 Line 1 minus line 2. (If zero or less, stop here; do not complete the rest of this form
but do attach it to the child’s return.).............................................................................................................................. 	
4		 Enter the child’s taxable income (from Form N-11, line 26 or Form N-15, line 43)....................................................... 	
5		 Enter the smaller of line 3 or line 4. (If zero, stop here; do not complete the rest of this form but do attach
		 it to the child’s return.)................................................................................................................................................ †	

	 Part II

2
3
4
5

Tentative Tax Based on the Tax Rate of the Parent

6		 Enter the parent’s taxable income (from Form N-11, line 26 or Form N-15, line 43).
If zero or less, enter zero................................................................................................................................................ 	
7		 Enter the total, if any, from Forms N-615, line 5, of all other children of the parent named above.
(Do not include the amount from line 5 above.)............................................................................................................. 	
8		 Add lines 5, 6, and 7....................................................................................................................................................... 	
9		 Enter the tax on the amount on line 8 based on the parent’s filing status above. See Instructions.  Check if from
   Tax Table,    Tax Rate Schedule,    Capital Gains Tax Worksheet in the Instructions for Form N-11 or
Form N-15,    Form N-168......................................................................................................................................... 	
10		 Enter the parent’s tax (from Form N-11, line 27 or Form N-15, line 44).
		
Do not include any tax from Form N-152 or Form N-814. Check if from    Tax Table,    Tax Rate Schedule,
   Capital Gains Tax Worksheet in the Instructions for Form N-11 or Form N-15,     Form N-168.......................... 	
11	 	 Line 9 minus line 10.  Enter the result.  (If line 7 is blank, also enter this amount on line 13 and go to Part III.)........... 	
12	a	 Add lines 5 and 7............................................................................................................	 12a
	 b	 Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places)........................................... 	
13		 Multiply line 11 by line 12b......................................................................................................................................... †	

	Part III

1

6
7
8

9

10
11
12b
13

Child’s Tax — If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16.

14		 Line 4 minus line 5.........................................................................................................	 14
15		 Enter the tax on the amount on line 14 based on the child’s filing status. See Instructions.  Check if from  
   Tax Table,    Tax Rate Schedule,     Form N-168,
   Capital Gains Tax Worksheet in the Instructions for Form N-11 or Form N-15....................................................... 	
16		 Add lines 13 and 15........................................................................................................................................................ 	
17		 Enter the tax on the amount on line 4 based on the child’s filing status. See Instructions.  Check if from  
   Tax Table,    Tax Rate Schedule,    Form N-168,
   Capital Gains Tax Worksheet in the Instructions for Form N-11 or Form N-15....................................................... 	
18		 Enter the larger of line 16 or line 17 here and on the child’s Form N-11, line 27 or Form N-15, line 44.
(Whole dollars only) Be sure to indicate that tax from Form N-615 is included.......................................................... †	

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16

17
18

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Form N-615 (REV. 2023)

ID NO 01