Hawaii Hawaii Income Tax Instruction Booklet

Hawaii Income Tax Instruction Booklet
Instructions for Form N-11 Rev 2022
Clear Form

2023 N-11
STATE OF HAWAII — DEPARTMENT OF TAXATION

Hawaii Resident Income Tax Instructions
Caution: Part-Year Residents Must Use Form N-15

E-file Form N-11!
E-file Form N-11 through Hawaii
Tax Online, the Department’s
website. For more information, go to
hitax.hawaii.gov
or
E-file Form N-11 and federal Form
1040 using approved tax preparation
software or authorized tax
professionals. For more information,
go to tax.hawaii.gov

For more information, see page 23
of the Instructions.

DUE DATE: APRIL 22, 2024
Make your check payable to the
“Hawaii State Tax Collector”

MESSAGE FROM THE DIRECTOR
I. Department of Taxation Welcomes your Feedback
At the Department of Taxation, we are committed to our mission to administer the tax laws of the
State of Hawaii in a consistent, uniform, and fair manner. To help us with this commitment, we
welcome your feedback to assist our effort to improve our services and make voluntary compliance as
easy as possible. Please address your written suggestions to the Department of Taxation, P.O. Box
259, Honolulu, HI, 96809-0259, or email them to Tax.Directors.Offi[email protected].
II. Electronic Filing and Paying Advances Are Being Made
Each year, thousands of individuals file and pay their taxes electronically. Hawaii Tax Online is the
convenient and secure way to e-file state tax returns, make payments, manage your accounts, and
conduct other common transactions online. Filing taxes and making debit payments is free. Visit
Hawaii Tax Online at hitax.hawaii.gov. You can also e-file yourself or through your tax practitioner
using commercially available software. For up to date information, visit our website at tax.hawaii.gov.
III. We are Here to Assist You
Form N-11, Individual Income Tax Return (Resident Form), is due on or before April 22, 2024. For
information and guidance in its preparation, we have helpful publications and other instructions on our
website at tax.hawaii.gov. Need more assistance? Do not hesitate to telephone, write, or visit any of
our six offices below:
Oahu
Maui
Molokai
Hawaii
Kona
Kauai

830 Punchbowl Street, Honolulu, HI 96813-5094
54 S. High Street, #208, Wailuku, HI 96793-2198
35 Ala Malama Street, #101, Kaunakakai, HI 96748
75 Aupuni Street, #101, Hilo, HI 96720-4245
82-6130 Mamalahoa Hwy, #8, Captain Cook, HI 96704
3060 Eiwa Street, #105, Lihue, HI 96766-1889

Phone:
Phone:
Phone:
Phone:
Phone:
Phone:

808-587-4242
808-984-8500
808-553-5541
808-974-6321
808-323-4597
808-274-3456

To better assist you, always keep a copy of your return, worksheets, and supporting documents in
your possession; we can help you understand and resolve problems more quickly if you have your tax
return information in front of you. Keeping a copy will also help you in preparing the following year’s
tax return.
Thank you for helping us provide more efficient service.

GARY S. SUGANUMA
Director of Taxation

State of Hawaii
Department of Taxation
P.O. Box 3559
Honolulu, Hawaii 96811-3559

PRSRT STD
U.S. Postage
PAID
Honolulu, Hawaii
Permit No. 481

Changes to Note
•

•

•

•

Hawaii conforms the income tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2022, and applies to taxable years
beginning after December 31, 2022. Section 235-2.3(b)(40), Hawaii Revised Statutes, with respect to computation of tax where taxpayers restores
substantial amount held under claim of right, is amended for taxable years beginning after December 31, 2021. (Act 56, SLH 2023)
A Pass-Through Entity (PTE) tax credit has been established for taxable years beginning after December 31, 2022 and effective January 1, 2024.
The PTE tax credit allows partnerships and S corporations to annually elect to pay Hawaii income tax at the entity level. Eligible members of an
electing PTE may claim a nonrefundable income tax credit for their pro rata share of PTE taxes paid by the entity. (Act 50, SLH 2023)
These refundable income tax credits have been amended for taxable years 2023 to 2027 by (1) increasing the household and dependent care tax
credit, (2) increasing the refundable earned income tax credit, and (3) increasing the income thresholds and credit amounts of the refundable food/
excise tax credit. (Act 163, SLH 2023)
Taxpayers may exclude up to $7,683 of their military reserve or Hawaii National Guard duty pay from their income, effective for taxable years
beginning after December 31, 2022. (Act 197, SLH 2004)

Important Reminders
File and Pay on Time
• Please file your return and pay your taxes by April 22, 2024.
• When you mail your return:
(1) Mail it to the appropriate address as stated in “Where to File.”
(2) Enclose only one return per envelope.
(3) Use proper postage. If there is insufficient postage on the envelope, the U.S. Postal Service will return it to you.
• Keep a copy of your return for your records.
Extension of Time to File
• If you are unable to file by April 22, 2024, you are granted an automatic 6-month extension of time to file your return through October 21, 2024. You
do not have to file a form to request an extension. The extension of time to file is not an extension of time for payment of tax.
(1) If you are due a refund, just file your return by October 21, 2024.
(2) If you have a balance due, you must pay your taxes in full by April 22, 2024. File Form N-200V with your payment. Federal Form 4868 may not
be used in lieu of Form N-200V.
(3) If you’re not sure if you have a balance due, use the worksheet in “When to File.”
Make Sure Your Tax Return is Correct and Complete
• You can avoid processing delays, adjustments to your return, and additional correspondence from the Department of Taxation if you:
(1) Make sure all social security numbers are correct.
(2) Check the appropriate filing status box.
(3) Complete all required entries on your return. The following lines must be filled in: Form N-11, line 24; and Form N-15, line 41.
(4) Check the arithmetic on your return.
(5) Attach all required forms and statements.
(6) Attach your employee earning statements (HW-2s or federal W-2s) to the front of your return.
(7) Sign your return. If you paid someone to prepare your return, the preparer must sign and complete the Paid Preparer’s Information box.
• You may be required to file an amended return to complete missing entries or provide missing forms or statements.
Amended Returns
• If you are filing an amended return, you must submit a complete return and attach Schedule AMD along with all required forms and statements. If
you are claiming any tax credits, remember to attach the required forms, such as Schedule CR and Schedule X, even if you claimed the credits on
the original return. See “Make Sure Your Tax Return is Correct and Complete” above.
Married Taxpayers
• If you are married, print your spouse’s social security number in the designated area on your return whether a joint or separate return is filed.
• If your spouse is an alien and was issued an ITIN by the IRS, enter your spouse’s ITIN.
• If you are married and filing separate returns, the refund from your spouse’s return cannot be applied to your liability.

Items to Note
•
•

The Hawaii Taxpayer Bill of Rights is reprinted inside the back cover.
The Department of Taxation is a proud partner with the Missing Child Center - Hawaii, Department of the Attorney General (MCCH). Photographs
of missing children selected by the Center may appear in this instruction booklet on pages that would otherwise be blank. You can help bring these
children home by looking at the photographs and calling MCCH at 1-808-586-1449 if you recognize a child.

Page 2

STATE OF HAWAII — DEPARTMENT OF TAXATION
RELATED FEDERAL/HAWAII TAX FORMS

Copy of
Fed. Form
Federal
Comparable
May Be
Form Number
Title or Description of Federal Form
Hawaii Form
Submitted+
W-2 ......................Wage and Tax Statement .......................................................................................................................HW-2 ................... Yes
W-4 ......................Employee’s Withholding Allowance Certificate.......................................................................................HW-4 ................... No
W-10 ....................Dependent Care Provider’s Identification and Certification ....................................................................HW-16 ................. No
461.......................Limitation on Business Losses ...............................................................................................................None .................... Yes
1040.....................U.S. Individual Income Tax Return .........................................................................................................None .................... No
1040-SR ..............U.S. Tax Return for Seniors....................................................................................................................None .................... No
1040 Sch A ..........Itemized Deductions ...............................................................................................................................None .................... No
Sch B ...................Interest and Ordinary Dividends .............................................................................................................None .................... No
Sch C ...................Profit or Loss From Business .................................................................................................................None .................... Not Required
Sch D ...................Capital Gains and Losses ......................................................................................................................None .................... No
Sch E ...................Supplemental Income and Loss .............................................................................................................None .................... Not Required
Sch F ...................Profit or Loss From Farming...................................................................................................................None .................... Not Required
Sch J....................Income Averaging for Farmers and Fishermen ......................................................................................N-168 ................... No
Sch R ...................Credit for the Elderly or the Disabled .....................................................................................................None .................... No
1040-ES...............Estimated Tax for Individuals..................................................................................................................None .................... No
1040NR ...............U.S. Nonresident Alien Income Tax Return ............................................................................................None .................... No
1040-V .................Payment Voucher ...................................................................................................................................N-200V ................ No
1040X ..................Amended U.S. Individual Income Tax Return.........................................................................................None .................... No
1045.....................Application for Tentative Refund.............................................................................................................N-109 ................... No
1128 .....................Application To Adopt, Change, or Retain a Tax Year ..............................................................................None .................... Yes
1310.....................Statement of Person Claiming Refund Due a Deceased Taxpayer........................................................N-110 ................... No
2106.....................Employee Business Expenses ...............................................................................................................None .................... Yes*
2106-EZ ...............Unreimbursed Employee Business Expenses .......................................................................................None .................... Yes*
2120.....................Multiple Support Declaration ..................................................................................................................None .................... Yes
2210.....................Underpayment of Estimated Tax by Individuals, Estates, and Trusts.....................................................N-210 ................... No
2441.....................Child and Dependent Care Expenses ....................................................................................................Sch X ................... No
2848.....................Power of Attorney and Declaration of Representative............................................................................N-848 ................... No
3115 .....................Application for Change in Accounting Method........................................................................................None .................... Yes
3903.....................Moving Expenses ...................................................................................................................................N-139 ................... No
4562.....................Depreciation and Amortization ...............................................................................................................None .................... Yes
4684.....................Casualties and Thefts.............................................................................................................................None .................... Yes*
4797.....................Sales of Business Property ....................................................................................................................Sch D-1................ No
4835.....................Farm Rental Income and Expenses .......................................................................................................None .................... Yes
4852.....................Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From
Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc..............L-15 ..................... No
4868.....................Application for Automatic Extension of Time To File U.S. Individual Income Tax Return .......................None .................... No
4952.....................Investment Interest Expense Deduction.................................................................................................N-158 ................... No
4970.....................Tax on Accumulation Distribution of Trusts.............................................................................................N-405 ................... No
4972.....................Tax on Lump-Sum Distributions .............................................................................................................N-152 ................... No
5213.....................Election To Postpone Determination as To Whether the Presumption Applies That an
Activity Is Engaged in for Profit ........................................................................................................None .................... Yes
5329.....................Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts .......................None .................... No
5884.....................Work Opportunity Credit .........................................................................................................................N-884 ................... No
6198.....................At-Risk Limitations..................................................................................................................................None .................... Yes
6252.....................Installment Sale Income .........................................................................................................................None .................... Yes
6781.....................Gains and Losses From Section 1256 Contracts and Straddles............................................................None .................... Yes
8283.....................Noncash Charitable Contributions..........................................................................................................None .................... Yes
8332.....................Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent ..........................None .................... Yes
8582.....................Passive Activity Loss Limitations ............................................................................................................None .................... Yes
8586.....................Low-Income Housing Credit ...................................................................................................................N-586 ................... No
8615.....................Tax for Certain Children Who Have Unearned Income ..........................................................................N-615 ................... No
8814.....................Parents’ Election To Report Child’s Interest and Dividends ...................................................................N-814 ................... No
8824.....................Like-Kind Exchanges..............................................................................................................................None .................... Yes
8829.....................Expenses for Business Use of Your Home.............................................................................................None .................... Yes
8853.....................Archer MSAs and Long-Term Care Insurance Contracts .......................................................................None .................... No
8949.....................Sales and Other Dispositions of Capital Assets .....................................................................................None .................... Yes
+If “Yes” is indicated and there is no Hawaii equivalent form, the federal form must be used.
*Use the 2017 federal form when filing the 2023 Form N-11 or Form N-15.
You may obtain tax forms through the Department of Taxation’s website at tax.hawaii.gov.
To request tax forms by mail, you may call 808-587-4242 or toll-free 1-800-222-3229.
Page 3

Form N-11 —
General Instructions
Guidelines for Filling in
Scannable Forms
Form N-11 and Schedule CR are designed for electronic scanning that permits faster processing with fewer errors. To avoid delays:
• Print amounts only on those lines that are applicable.
• Use only a black or dark blue ink pen. Do not use
red ink, pencils, felt tip pens, or erasable pens.
• Because this form is read by a machine, print your
numbers inside the boxes like this:

1234567890X

• Do NOT print outside the boxes.
• Fill in ovals completely. Do not  or  the ovals.
• Do NOT enter cents. For numbers that are required
to be rounded to the nearest dollar, do NOT print
over the zeros printed on the form that are used to
designate cents.
• Do NOT use dollar signs, slashes, dashes, or parentheses in the boxes.
• Do NOT photocopy this form.
• Please use a color printer and print in color.

Same-Sex Marriage

vided to married couples and the children of married
couples may be taxable federally when they are provided
for civil union partners and their children, unless the civil
union partner or their children qualify as dependents under IRC section 152.

Who Must File
1. Every individual doing business in Hawaii during
the taxable year must file a return, whether or not the individual derives any taxable income from that business.
“Doing business” includes all activities engaged in
or caused to be engaged in with the object of gain or
economic benefit, direct or indirect, except personal services performed as an employee under the direction and
control of an employer.
For example, every person receiving rents from property owned in Hawaii is “doing business” and must file
a return whether or not the person’s expenses exceed the
gross rental income.
2. Every individual receiving more than the following amounts of gross income subject to taxation under
Hawaii Income Tax Law, including amounts received as
salaries and wages for services rendered by an employee
to an employer, must file a return:
For Individuals Under Age 65
Filing Status
Gross Income of

On August 29, 2013, the U.S. Department of Treasury and Internal Revenue Service ruled that same-sex
couples, legally married in jurisdictions that recognize
their marriages, will be treated as married for federal tax
purposes. See IRS Revenue Ruling 2013-17 for more
information.

Married filing separately

$3,344

Single

$3,344

Head of household

$4,356

Qualifying surviving spouse

$5,544

Effective December 2, 2013, Hawaii recognizes marriages between individuals of the same sex. As it relates
to taxation, all same-sex couples that are legally married
in Hawaii or any other jurisdiction where such marriages are valid are married for all tax purposes, including
Hawaii income tax purposes.

Married filing jointly

$6,688

Civil Unions

For Individuals Age 65 or older
Filing Status
Gross Income of
Married filing separately

$4,488

Effective January 1, 2012, civil unions are recognized
in Hawaii. Civil unions entered into in a jurisdiction
other than Hawaii are also recognized, provided that the
relationship meets Hawaii’s eligibility requirements, has
been entered into in accordance with the laws of the other
jurisdiction, and can be documented.

Single

$4,488

Head of household

$5,500

Qualifying surviving spouse

$6,688

The Internal Revenue Code (IRC) provisions referred
to in Hawaii’s Income Tax Law that apply to a husband
and wife, spouses, or person in a legal marital relationship shall be deemed to apply to partners in a civil union
with the same force and effect as if they were “husband
and wife,” “spouses,” or other terms that describe persons in a legal marital relationship. Accordingly, references to “married” and “spouse” are also references to
“in a civil union” and “civil union partner,” respectively.

Married filing jointly,
both are 65 or older

The federal government does not recognize civil unions
as married individuals for federal income tax purposes.
The income reported for federal and for Hawaii income
tax purposes may differ, depending on the situation, as
civil union couples do not have the same tax filing status
options as married couples have in Hawaii. For example,
certain employee benefits that are tax-exempt when proPage 4

Married filing jointly,
one is 65 or older

$7,832
$8,976

These threshold amounts will be higher for persons
who are blind, deaf, or totally disabled, and who have
completed and filed a certification with the Department
of Taxation (Department) of their disability on Form
N-172 before filing their income tax return.
For individuals who can be claimed as dependents on
the tax return of another taxpayer, the threshold amount
is the amount of the dependents’ standard deduction.
For nonresident aliens, the threshold amount is
$1,144 for individuals under 65, and $2,288 for individuals 65 or older.
For nonresident individuals, the threshold amounts
stated above must be multiplied by the ratio of Hawaii

adjusted gross income to total adjusted gross income
from all sources to determine whether the individual
must file a return.
3. Children who receive unearned income during the
taxable year and have not attained the age of 14 years
before the end of the taxable year must file their own returns to report their income unless their parent or parents
report that income.
However, the Department will, administratively, not
require the filing of a State income tax return if the
child’s total earned and/or unearned income for the taxable year is $500 or less and the application of the standard deduction amount results in no taxable income for
the child. Children who must file a return may need to
file Form N-615, Computation of Tax for Children Under Age 14 Who Have Unearned Income of More than
$1,000. Parents may report income of their children by
filing Form N-814, Parent’s Election to Report Child’s
Interest and Dividends.
4. If you need to report additional tax from Form N-2,
Distribution from an Individual Housing Account; Form
N-103, Sale of Your Home; Form N-152, Tax on LumpSum Distributions; Form N-312, Recapture of Capital
Goods Excise Tax Credit; Form N-325, Recapture of
Historic Preservation Income Tax Credit; Form N-338,
Recapture of Tax Credit for Flood Victims; Form N-344,
Recapture of Important Agricultural Land Qualified
Agricultural Cost Tax Credit; Form N-348, Recapture
of Capital Infrastructure Tax Credit; Form N-405, Tax
on Accumulation Distribution of Trusts; Form N-586,
Recapture of Tax Credit for Low-Income Housing; or
Form N-814, Parent’s Election to Report Child’s Interest and Dividends, then you must file a return regardless
of income level.

Who Should File
Even if you do not have to file, you should file to get a
refund if too much income tax was withheld from your
pay. Also, if you are eligible for refundable credits, you
need to file a return to claim the credits.

Residency Status
Resident
A resident is taxed on income from all sources.
A resident must file an Individual Income Tax Return—Resident (Form N-11), if required to do so.
A Hawaii resident is (1) Every individual domiciled in
Hawaii, and (2) Every other individual whether domiciled in Hawaii or not, who resides in Hawaii for other
than a temporary or transitory purpose.
An individual domiciled outside Hawaii is presumed
to be a resident if he or she spends more than 200 days in
Hawaii during the taxable year. This presumption may
be overcome by evidence satisfactory to the Department
that the individual maintained a permanent place of
abode outside the State and was in the State for a temporary or transitory purpose. No person shall be deemed
to have gained or lost a residence simply because of his
or her presence or absence in compliance with military
or naval orders of the United States, while engaged in
aviation or navigation, or while a student at any institution of learning. See Tax Information Release No. 97-1,
“Determination of Residence Status.”

Nonresident
A Hawaii nonresident is an individual who is in Hawaii for a temporary or transient purpose, and whose
permanent domicile is not Hawaii.
A nonresident must file an Individual Income Tax
Return—Nonresident and Part-Year Resident (Form
N-15), if required to do so. A nonresident will be taxed
on income from Hawaii sources only.
A nonresident married to a Hawaii resident may
choose to file a joint return with the resident spouse on
Form N-11; however, the nonresident will then be
taxed on all income from all sources. For more information, see Married Filing Joint Return on page 7.

Part-Year Resident
A part-year resident is an individual who was a Hawaii
resident for part of the year, and who was a nonresident
during the other part of the year. This includes those
who moved to Hawaii during the year and those who
moved away from Hawaii during the year.
A part-year resident must file an Individual Income
Tax Return—Nonresident and Part-Year Resident
(Form N-15), if required to do so. A part-year resident
will be taxed on all income from all sources during the
period of residency, and on income from Hawaii sources
only during the period of nonresidency.

Domicile Defined
The term “domicile” means the place where an individual has a true, fixed, permanent home and principal
establishment, and to which place the individual has,
whenever absent, the intention of returning. It is the place
in which an individual has voluntarily fixed the habitation of himself or herself and family, not for a mere
special or temporary purpose, but with the present
intention of making a permanent home. Three things
are necessary to create a new domicile: first, abandonment of the old domicile; second, the intent to establish
a new domicile; and third, actual physical presence in
the new domicile. Once a domicile is established, the
intent to abandon it is not itself sufficient to create a new
domicile; a new domicile must be shown.
Reminder: If you are in Hawaii because of military
orders and do not intend to make Hawaii your
permanent home, you are not considered a Hawaii
resident for income tax purposes, even though you
have been in Hawaii for more than 200 days in 2023.
File a resident return with your home state, and file a
Hawaii nonresident and part-year resident return
(Form N-15) to report your Hawaii income.

Resident and Nonresident
Examples
Example 1—A Hawaii resident who enlists in the military normally will remain a Hawaii resident regardless
of the length of absence from Hawaii while stationed
outside of Hawaii.
Example 2—A Hawaii resident working in a foreign
country will remain a Hawaii resident unless permanent
resident status is granted by the foreign country.
Example 3—Foreign students who are granted entry
into the United States on “F” visas are nonresidents for
Hawaii tax purposes. Researchers and faculty members
who are granted entry into the United States on “H,” “J,”
or “Q” visas, and who have been in Hawaii for more
than 200 days during the taxable year may be considered Hawaii residents.

Example 4—Spouses of those in the military service
do not become Hawaii residents if their principal reason for moving to Hawaii was the transfer of the service
member spouse to Hawaii, and if it is their intention to
leave Hawaii when the service member spouse either is
transferred to another military station or leaves the service.
Example 5—A Hawaii resident who marries a nonresident will remain a Hawaii resident unless the three
requirements for changing his or her domicile are also
met. (Refer to “Domicile Defined” on this page.) This
situation applies in reverse to a nonresident who marries
a resident. A person’s residence status will not change
just because of marriage.
For more information, see Tax Information Release
No. 90-3, “Income Taxation and Eligibility for Credits
of an Individual Taxpayer Whose Status Changes from
Resident to Nonresident or from Nonresident to Resident,” Tax Information Release No. 90-10, “Clarification of Taxation and the Eligibility for Personal Exemptions and Credits of Residents and Nonresidents in the
Military and Spouses and Dependents of Persons in the
Military,” Tax Information Release No. 97-1, “Determination of Residence Status,” Tax Information Release
No. 2010-01, “Military Spouses Residency Relief Act
(“MSRRA”),” and Department of Taxation Announcement No. 2019-01, “Military Spouses Residency Relief
Act; Amendments to the Servicemembers Civil Relief
Act enacted December 31, 2018; Tax Information Release No. 2010-01.”

Which Form to File
You MUST use Form N-11 if:
• You were a resident for the full year, or, if married
filing jointly, either spouse was a resident for the
full year (however, the nonresident spouse would be
taxed on their worldwide income for the full year).
You MUST use Form N-15 if:
• You were a nonresident for the full year, or, if married filing jointly, both spouses were nonresidents
for the full year.
• You are taking up residence in Hawaii during the
tax year. (Part-year resident).
• You are giving up residence in Hawaii during the
tax year. (Part-year resident).

When to File
Note: If any due date falls on a Saturday, Sunday, or
legal holiday, use the next regular workday as the due
date.
You should file as soon as you can after January 1, but
not later than April 22, 2024. If you are a fiscal year taxpayer, the prescribed due date of the income tax return
is the 20th day of the fourth month following the close
of the fiscal year. If you file late, you may have to pay
penalties and interest if you owe taxes on your return.
Please see the instructions for Penalties and Interest on
page 25.
If you are unable to file your Hawaii tax return by
April 22, 2024, you are automatically granted a -month
extension without the need to file anything with the
Department unless an additional tax payment must be
made. As long as the following conditions are met, you
are deemed to have made an application for the 6-month

extension to file an income tax return on the prescribed
due date:
1. On or before April 22, 2024, 100% of the properly
estimated tax liability is paid;
2. The tax return is filed on or before the expiration of
the 6-month extension period;
3. The tax return is accompanied by full payment of
any tax not already paid; and
4. A court has not ordered you to file the tax return on
or before the prescribed due date.
Properly estimated tax liability means you made a
bona fide and reasonable attempt to locate and gather all
of the necessary information to make a proper estimate
of tax liability for the taxable year.
If you must make an additional payment of tax on
or before April 22, 2024 in order to meet the condition
requiring payment of 100% of the properly estimated
tax liability, file Form N-200V with your payment. Federal Form 4868, Application for Automatic Extension of
Time to File U.S. Individual Income Tax Return, may
not be used in lieu of Form N-200V. The extension of
time to file is not an extension of time for payment of
tax.
Under Hawaii Income Tax Law, certain tax credits
must be claimed within 12 months from the close of the
tax year.
You may use the below worksheet to determine the
amount of your income tax balance due.
1. Amount of income tax you
expect to owe for the taxable
year. If you do not expect to
owe tax, do not complete this
worksheet. .......................................
2. Hawaii income tax withheld ...........
3. Current year’s estimated
tax payments (include prior
year’s overpayment allowed
as a credit) .......................................
4. Other payments and tax
credits ..............................................
5. Total (add lines 2, 3, and 4) ............
6. Income tax balance due
(line 1 minus line 5)........................
You must pay the amount shown on line 6.
Form N-200V can be filed and payment made electronically through the State’s Internet portal at hitax.hawaii.gov. For more information on available electronic
services, see tax.hawaii.gov/eservices/.
The official U.S. Post Office cancellation mark will be
considered primary evidence of the date of filing of tax
documents and payments. If you want to keep evidence
that you mailed your return on time, ask your Post Office for a Certificate of Mailing. It is NOT necessary to
get a certified or registered mail return receipt.
Hawaii has adopted the IRC provision to allow documents and payments delivered by a designated private
delivery service to qualify for the “timely mailing
treated as timely filing/paying rule.” The Department
will conform to the Internal Revenue Service listing of
designated private delivery service and type of delivery
services qualifying under this provision. Timely filing
of mail which does not bear the U.S. Post Office cancellation mark or the date recorded or marked by the
designated delivery service will be determined by reference to other competent evidence. The private delivery
service can tell you how to get written proof of the mailing date.

Page 5

Where to File
If you are enclosing a check or money order with your
tax return, mail your return with payment to:
Hawaii Department of Taxation
Attn: Payment Section
P. O. Box 1530
Honolulu, Hawaii 96806-1530
If you are NOT enclosing a check or money order with
your tax return, mail your return to:
Hawaii Department of Taxation
P. O. Box 3559
Honolulu, Hawaii 96811-3559

Where to Get Forms and
Information
Taxpayer Services Branch
Website: tax.hawaii.gov
Telephone:
808-587-4242
Toll-Free: 1-800-222-3229
Telephone for the hearing impaired:
808-587-1418
Toll-Free: 1-800-887-8974

Other Information
Death of Taxpayer
Did the taxpayer die before filing a return for 2023? If
so, the taxpayer’s spouse or personal representative may
have to file a return and sign it for the person who died
(decedent) if the decedent was required to file a return.
A personal representative can be an executor, administrator, or anyone who is in charge of the taxpayer’s
property.
If the decedent did not have to file a return but either
had State income tax withheld, made estimated tax payments, or is eligible for various tax credits, a return must
be filed to get a refund.
If your spouse died in 2023 and you did not remarry
in 2023, or if your spouse died in 2024 before filing a
return for 2023, you may still file a joint return for the
2023 tax year.
If a return is filed for a deceased taxpayer, including a
joint return with a surviving spouse, the Deceased oval
must be filled in and the date of death must be written in
the boxes provided.
Generally, the personal representative or other responsible individual must sign the return on behalf of the decedent. If a refund is due, Form N-110, Statement of
Person Claiming Refund Due a Deceased Taxpayer,
must be completed and attached to the return to ensure
that the refund check will be issued in the name of the
surviving spouse, personal representative, or other responsible individual instead of in the decedent’s name.
A personal representative or other individual may be required to attach other documents such as the death certificate. See Form N-110 for further information.
Exception for joint returns filed by surviving
spouse. If a joint return is being filed by the decedent
and the decedent’s surviving spouse, the surviving
spouse should enter the decedent’s name, social security
number, and date of death on the Spouse’s information
lines. The surviving spouse should file as the primary
taxpayer and should write, “Filing as surviving spouse,”
on the spouse’s signature line, and then the surviving
Page 6

spouse should sign his or her name on the primary taxpayer’s signature line. If a refund is being claimed on the
return, Form N-110 is not required. The refund check
will be issued to the surviving spouse.

Filing a Final Return
If you are giving up your Hawaii residency at the end
of the year, write the words “FINAL RETURN” on the
top middle of the return.

Estimated Tax Payments
Purpose. You must pay income taxes as you earn income during the year, either through withholding or by
making estimated tax payments. You may have to make
estimated tax payments if the tax withheld from your
salary is not enough, or if you receive income that is
not subject to withholding, such as self-employment income, interest, dividends, rents, and capital gains.
Who Must Make Estimated Tax Payments? In
most cases, you must pay estimated tax for the current
year if both of the following apply: (1) You expect to
owe at least $500 in tax for the current year, after subtracting your withholding and credits. (2) You expect
your withholding and credits to be less than the smaller
of: 60% of the tax to be shown on your current year tax
return, or 100% of the tax shown on your tax return for
the preceding year. Your tax return for the preceding
year must cover all 12 months. If in the preceding year
you did not file a tax return or that return did not cover
all 12 months, the 100% of the tax shown on your tax
return for the preceding year does not apply.
Exceptions. You do not have to pay estimated tax for
the current year if:
1. Your estimated tax liability (after taking into account
all taxes withheld or collected at the source) for the
taxable year is less than $500; or
2. You meet all of the following conditions: (1) You
were a full-year Hawaii resident in the preceding
year, nonresidents or part-year residents in the preceding year do not qualify for this exception, (2) You
had no tax liability for the preceding year, and (3)
Your tax year covered a 12-month period. You had
no tax liability for the preceding year if your total tax
was zero or you were not required to file an income
tax return.
Due Dates for Estimated Tax Payments. You can
pay all of your estimated tax by April 20, 2024, or in
four equal amounts by April 20, 2024, June 20, 2024
September 20, 2024, and January 20, 2025. Each payment must be submitted with Form N-200V, Individual Income Tax Payment Voucher. Form N-200V can
be filed and payment made electronically through the
State’s Internet portal at hitax.hawaii.gov. For more
information on available electronic services, see tax.
hawaii.gov/eservices/.
Penalties. You may be charged a penalty (interest on
the underpayment of estimated tax) if you do not pay
enough tax through withholding and estimated tax payments, or if your estimated tax payments are late. See
Penalties and Interest on page 25.
For more information, see Tax Facts 2019-03, “Estimated Income Tax for Individuals.”

Electronic Funds Transfer
(EFT)
Section 231-9.9, Hawaii Revised Statutes (HRS),
authorizes the Department to require those taxpayers
whose tax liability exceeds $100,000 during the past
year to pay the tax by EFT instead of by check. A penalty of 2% of the total tax will be assessed if you are
required to make payments by EFT but fail to timely

do so. If an EFT payment is dishonored, a $25 service
fee will be assessed. For more information on paying
taxes by EFT, see tax.hawaii.gov/eservices/ and Tax
Information Release No. 95-6, “Questions and Answers
on Paying Taxes by Electronic-Funds Transfer” and Tax
Information Release No. 99-1, “Filing of Tax Returns
Required by Taxpayers Who Pay Taxes by Electronic
Funds Transfer (EFT).”

Multistate Tax Compact Act
Any taxpayer, other than a corporation acting as a
business entity in more than one state, who is required
by Hawaii Income Tax Law to file a return and whose
only activities in the State consist of sales and who does
not own or rent real estate or tangible personal property
and whose annual gross sales in or into the State during
the tax year are not in excess of $100,000, may elect to
report and pay a tax of .5 percent of such annual gross
sales. Taxpayers who elect the foregoing shall file Form
N-310 in lieu of Form N-11.

Special Instructions for
Nonresident Aliens
In certain situations, a taxpayer may be considered a
nonresident alien for federal income tax purposes and a
resident for Hawaii income tax purposes. In these situations, the special rules applicable to individuals who
are considered nonresident aliens for federal income tax
purposes will apply when the individual files a Hawaii
resident income tax return. See Tax Information Release
No. 97-1, “Determination of Residence Status.”

Steps for Preparing Your
Return
These instructions consist of 12 steps. You should
complete the first 3 steps that follow BEFORE you begin to fill in your return.
Steps 4 and 5, filling in the return through line 6e,
begin on page 7 and end on page 10. Step 6, filling in
the rest of the return, is on page 10. The Line-By-Line
Instructions for Form N-11 begin on page 11 and end
on page 24.
Finally, steps 7 through 12 begin on page 25. These
are the steps you should take after your Form N-11, and
other schedules and forms you need, are filled in.
If you follow these steps and read the Line-By-Line
Instructions, we feel you can fill in your return quickly
and accurately. If you have any questions, call our Taxpayer Services staff.

Step 1
Get all of your income
records together.
These include any Forms HW-2 and federal Forms
W-2 or 1099 that you received. If you don’t receive a
Form HW-2 or federal Form W-2 by January 31, or if
the one you get isn’t correct, please contact your employer as soon as possible. Only your employer can give
you a Form HW-2 or federal Form W-2, or correct it. If
you cannot get a Form HW-2 or federal Form W-2 by
February 15, please contact our Taxpayer Services staff.
If you have someone prepare your return for you,
make sure that person has all your income and expense
records so he or she can fill in your return correctly.
Remember, even if someone else prepares your return
incorrectly, YOU are still responsible.

Step 2

Write any descriptions (e.g., Jr., III, etc.) in the space
provided for the suffix.

If you plan to claim tax credits
or itemize deductions, get
the information and expense
records you need.

You must also write the first four letters of your last
name in the boxes provided. If you are married, you
must also write the first four letters of your spouse’s last
name in the boxes provided whether joint or separate
returns are filed.

These instructions tell you what credits and deductions you can claim. Some of the records you may need
are:
• Medical and dental payment records.
• Real estate and income tax receipts.
• Interest payment records for a home mortgage.
• Receipts for charitable contributions.

Step 3
Get all forms, instructions,
and publications you need.
All forms, instructions, and publications you need are
available on the Internet. You may also pick them up at
any district tax office or request that they be mailed to
you. Please allow approximately 10 days for the mailing
of the tax forms. See page 6 for Department’s website
address and phone number.

Step 4
Fill in the oval(s) if you are
filing an amended return.
If you are filing an amended return, fill in the amended
return oval at the top of Form N-11.
If you are filing an amended return due to a farming
net operating loss carryback, also fill in the NOL Carryback oval.
If you are filing an amended return due to an IRS adjustment, also fill in the IRS Adjustment oval.
See page 23 of the instructions for more information.

Step 5
Fill in your tax year, first time
filer oval, name, address,
social security number, filing
status, and exemptions.
Tax Year, First Time Filer
If you are filing your return on a fiscal year basis, you
must fill in the dates that your fiscal year begins and
ends.

Address
Write your current mailing address in the space provided. If you receive your mail “in care of” someone
else (i.e., your mail is sent to an address belonging to
someone other than yourself), fill in that person’s name
in the space provided.
If your address is outside the United States or its possessions or territories, enter the city in the space provided for “City, town or post office,” and enter the postal
code in the space provided for “Postal/ZIP code.” Enter
the province and/or state, and the name of the country
in the space provided. Do not abbreviate the country
name.
If your mailing address has changed, you must notify the Department of the change by completing Form
ITPS-COA, Change of Address Form, or log in to your
Hawaii Tax Online account at hitax.hawaii.gov. Failure
to do so may prevent your address from being updated,
any refund due to you from being delivered (the U.S.
Postal Service is not permitted to forward your State refund check), and delay important notices or correspondence to you regarding your return.

Social Security Number
Write your social security number in the space provided. If you are married, you must also write your
spouse’s social security number in the space provided
whether joint or separate returns are filed. Your social
security numbers must be written in the same order as
your names are written on your return.
Also enter your social security number, and your
spouse’s social security number if you are married and
filing a joint return, at the top of Form N-11, pages 2,
3, and 4.
If you are an alien and was issued an individual taxpayer identification number (ITIN) by the IRS, enter
your ITIN in the space provided for the social security
number.
The Department needs this information to issue your
refund and correctly apply any tax payments in a timely
manner. Your refund may be delayed without a valid social security number or ITIN provided on your income
tax return.

If you are filing a tax return for the first time, fill in the
“First Time Filer” oval at the top of Form N-11.

Filing Status

Name

More than one filing status may apply to you. Choose
the one that will give you the lowest tax. Your filing status may or may not be the same as your federal filing
status. For example, the federal government recognizes
same-sex marriages but not civil unions, while Hawaii
recognizes both same-sex marriages and civil unions.
For Hawaii purposes, civil union couples have the same
tax status options as married couples.

Write your name, and your spouse’s name if you are
married and filing a joint return, in the space provided
and at the top of Form N-11, pages 2, 3, and 4. You must
use your legal name. Nicknames are not permitted. If
you have changed your name because of marriage, divorce, etc., make sure you immediately notify the Social Security Administration so that the name on your
tax return is the same as the name on the social security
records. If these names do not match, your refund may
be delayed.
If you file joint returns, write the names in the same order every year. If you are filing as the surviving spouse,
see Death of Taxpayer on page 6 for more information
on joint returns filed by a surviving spouse.

Fill in oval 1, 2, 3, 4, or 5 as appropriate. Fill in only
one oval.

Single
Note: Civil union couples may not choose “single” as
their filing status.

You can fill in oval 1 if any of the following was true
on December 31, 2023.
• You were never married.
• You were legally separated according to your state’s
law under a decree of divorce or separate maintenance. But if, at the end of 2023, your divorce was
not final (an interlocutory decree), you are considered married and cannot fill in oval 1.
• You were widowed before January 1, 2023, and did
not remarry before the end of 2023. If you have a
child, you may be able to use the qualifying surviving spouse filing status. See Qualifying Surviving
Spouse on page 8.
If you are unmarried and provide a home for certain
other persons, you may be able to file as Head of Household. See Head of Household on page 8.

Married Filing Joint Return
Note: For purposes of filing a joint return, common
law marriages are not recognized under Hawaii law
unless they began in a state which permits common
law marriages.
You can fill in oval 2 if any of the following apply.
• You were married at the end of 2023, even if you did
not live with your spouse at the end of 2023.
• Your spouse died in 2023 and you did not remarry
in 2023.
• You were married at the end of 2023, and your
spouse died in 2024 before filing a 2023 return.
If you are married and file a joint return, both you and
your spouse must report all of your income, exemptions,
deductions, and credits on your joint return. You can file
a joint return even if only one of you had income or if
you did not live together all year. However, both of you
must sign the return.
If you file a joint return, both you and your spouse are
generally responsible for the tax, interest, and penalties
due on the return. This means that if one spouse does not
pay the tax due, the other may have to.
If you and your spouse file a joint return for the year
and later decide to file separately, both you and your
spouse MUST file amended returns on or before the
due date of the original return (April 20). You may not
change your filing status from married filing jointly
to married filing separately after that date.
If your spouse died in 2023 or in 2024 before filing a
return for 2023, see Death of Taxpayer on page 6.
Special Rule for Nonresidents or Part-Year Residents
Who File a Joint Return With a Hawaii Resident on
Form N-11. If at the end of the taxable year you were a
nonresident (but you were a U.S. resident) or a part-year
resident who is married to a full-year Hawaii resident,
you may choose to file a joint return with your resident
spouse. By filing a joint return, however, you and your
spouse will be taxed on your combined worldwide income for the entire year.
Special Rule for Nonresidents or Part-Year Residents
Who File a Joint Return With a Part-Year Resident on
Form N-15. If at the end of the taxable year you were a
nonresident (but you were a U.S. resident) or a part-year
resident who is married to a part-year resident, you may
choose to file a joint return with your part-year resident
spouse. By filing a joint return, you and your spouse
will be taxed on your combined worldwide income for
the period in which the part-year resident is a Hawaii
resident.

Page 7

Special Rule for Nonresident Aliens and Dual-Status
Aliens. Generally, a married couple cannot file a joint
return if either spouse is a nonresident alien at any time
during the year. However, if you were a nonresident
alien or a dual-status alien and were married to a U.S.
citizen or resident alien at the end of 2023, you can elect
to be treated as a resident alien and file a joint federal
return. See federal Publication 519 for details. If you
and your spouse have made that election on your federal return, you also may choose to file a joint Hawaii
return. By filing a joint return, you and your spouse will
be taxed on your combined worldwide income.

Married Filing Separate Return
If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only
for the tax on your own income.
However, you will usually pay more tax than if you
use another filing status for which you qualify. Also, if
you file a separate return, you cannot take the student
loan interest deduction or the earned income tax credit.
You also cannot take the standard deduction if your
spouse itemizes deductions.
If you file a separate return, write your spouse’s full
name in the space after oval 3. Also write the first four
letters of your spouse’s last name and your spouse’s social security number in the boxes provided.
If your spouse does not file a Hawaii tax return, you
may be able to claim the exemption for your spouse. See
the instructions for line 6b.
If you were married in 2023, had a child living with
you, and lived apart from your spouse during the last
six months of 2023, you may be able to file as Head
of Household. See Married persons who live apart on
this page.
Special Rule for Nonresident Aliens and Dual-Status
Aliens. Married nonresident aliens must file separate
returns. However, if you were a nonresident alien or a
dual-status alien and were married to a U.S. citizen or
resident alien at the end of 2023, you can elect to be
treated as a resident alien and file a joint federal return.
See federal Publication 519 for details. If you and your
spouse have made that election on your federal return,
you also may choose to file a joint Hawaii return. By filing a joint return, you and your spouse will be taxed on
your combined worldwide income.

Head of Household
This filing status is for unmarried individuals who
provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.
• You were legally separated according to your state’s
law under a decree of divorce or separate maintenance at the end of 2023. But if, at the end of 2023,
your divorce was not final (an interlocutory decree),
you are considered married.
• You are married but lived apart from your spouse
for the last six months of 2023 and you meet the
other rules under Married persons who live apart
on this page.
• You are married to a nonresident alien at any time
during the year and you do not choose to treat him
or her as a resident alien.
Fill in the oval on line 4 only if you are unmarried (or
considered unmarried) and either Test 1 or Test 2 applies.
Page 8

Test 1. You paid over half the cost of keeping up a
home that was the main home for all of 2023 of your
parent whom you can claim as a dependent, except under a multiple support agreement (see page 10). Your
parent did not have to live with you.
Test 2. You paid over half the cost of keeping up a
home in which you lived and in which one of the following also lived for more than half of the year (if half or
less, see Exception to time lived with you on this page).
1. Any person whom you can claim as a dependent.
But do not include:
a. Your child whom you claim as your dependent
because of the rule for Children of divorced or
separated parents on page 9,
b. Any person who is your dependent only
because he or she lived with you for all of
2023, or
c. Any person you claimed as a dependent under
a multiple support agreement. See page 10.
2. Your unmarried qualifying child who is not your
dependent.
3. Your married qualifying child who is not your
dependent only because you can be claimed as a
dependent on someone else’s 2023 return.
4. Your qualifying child who, even though you are
the custodial parent, is not your dependent because
of the rule for Children of divorced or separated
parents on page 9.
If the child is not claimed as your dependent, enter the
child’s name on line 4.
Qualifying child. To find out if someone is your
qualifying child, see Step 1 of the line 6c instructions
on page 9.
Dependent. To find out if someone is your dependent,
see the instructions for line 6c that begin on page 9.
Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical
care, military service, or detention in a juvenile facility,
count as time lived in the home. Also see Kidnapped
child on page 10, if applicable.
If the person for whom you kept up a home was born
or died in 2023, you still may be able to file as head
of household. If the person is your qualifying child, the
child must have lived with you for more than half the
part of the year he or she was alive. If the person is anyone else, see federal Publication 501.
Keeping up a home. To find out what is included in
the cost of keeping up a home, see federal Publication
501.
Special Rule for Nonresident Aliens and Dual-Status
Aliens.—If you were a nonresident alien or dual-status
alien during the tax year, you cannot file as Head of
Household.
Married persons who live apart. Even if you were
not divorced or legally separated at the end of 2023, you
are considered unmarried if all of the following apply:
• You lived apart from your spouse for the last six
months of 2023. Temporary absences for special
circumstances, such as for business, medical care,
school, or military service, count as time lived in
the home;
• You file a separate return from your spouse;
• You paid over half the cost of keeping up your home
for 2023;
• Your home was the main home of your child, stepchild, or foster child for more than half of 2023 (if

half or less, see Exception to time lived with you on
this page); and
• You can claim this child as your dependent or could
claim the child except that the child’s other parent
can claim him or her under the rule for Children of
divorced or separated parents on page 9.
Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Foster child. A foster child is any child placed with
you by an authorized placement agency or by judgment,
decree, or other order of any court of competent jurisdiction.
Special Rule for Nonresident Aliens and Dual-Status
Aliens.—If you were a nonresident alien or dual-status
alien during the tax year, the special rules for Married persons who live apart will not apply to you unless you meet
all of the tests previously stated, and you are a resident of
Canada or Mexico. If you are considered unmarried under
these rules, you may file as a single individual. You cannot
file as Head of Household.

Qualifying Surviving Spouse
Note: See Death of Taxpayer on page 6 for more
information.
You can fill in oval 5 and use joint return tax rates for
2023 if all of the following apply.
• Your spouse died in 2021 or 2022 and you did not
remarry before the end of 2023.
• You have a child or stepchild (not a foster child)
whom you can claim as a dependent or could claim
as a dependent except that, for 2023:
– The child had gross income of $4,700 or more,
– The child filed a joint return, or
– You could be claimed as a dependent on someone
else’s return.
– If the child isn’t claimed as your dependent on
line 6c, enter the child’s name on line 4.
• This child lived in your home for all of 2023. If the
child did not live with you for the required time, see
Exception to time lived with you, below.
• You paid over half the cost of keeping up your
home.
• You could have filed a joint return with your spouse
the year he or she died, even if you did not actually
do so.
If all of the above apply and you qualify to file as a
qualifying surviving spouse, fill in the date of death
in the boxes provided under the spouse’s social security number. Do not fill in your spouse’s social security
number or fill in the Deceased oval.
If your spouse died in 2023, you cannot file as qualifying surviving spouse. Instead, see the instructions for
Death of Taxpayer on page 6 and Married Filing Joint
Return on page 7.
Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Dependent. To find out if someone is your dependent,
see the instructions for line 6c that begin on page 9.
Exception to time lived with you. Temporary absences by you or the child for special circumstances,
such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as
time lived in the home. Also see Kidnapped child on
page 10, if applicable.

A child is considered to have lived with you for all
of 2023 if the child was born or died in 2023 and your
home was the child’s home for the entire time he or she
was alive.
Keeping up a home. To find out what is included in
the cost of keeping up a home, see federal Publication
501.
Special Rule for Nonresident Aliens and Dual-Status
Aliens.—The special rules for Qualifying Surviving
Spouse will not apply unless the surviving spouse meets
all of the tests previously stated, and was a resident alien
or U.S. citizen the year their spouse died. The residency
status refers to the surviving spouse’s actual status, and
not the election that some nonresident aliens make to be
taxed as U.S. residents.

Exemptions
Line 6a
Yourself
Fill in the oval on line 6a if no one can claim you as
a dependent on another person’s tax return. Fill in the
oval for “Age 65 or over” if you are age 65 or over as of
January 1, 2024.
If you can be claimed as a dependent on another person’s tax return, do not fill in the ovals on lines 6a and
6b. Instead, fill in the oval above line 21.

Line 6b
Spouse
Fill in the oval on line 6b if either of the following
applies.
1. Your filing status is married filing jointly and your
spouse cannot be claimed as a dependent on another
person’s return.
2. You were married at the end of 2023, your filing status is married filing separately, and both of the following apply.
a. Your spouse had no income and is not filing a return.
b. Your spouse cannot be claimed as a dependent on
another person’s return.
If your spouse meets these qualifications, fill in the
oval under line 6b and fill in the oval for “Age 65 or
over” if your spouse was age 65 or over as of January
1, 2024..
If you became divorced or legally separated during
2023, you cannot take an exemption for your former
spouse.
Death of your spouse. If your spouse died in 2023
and you did not remarry by the end of 2023, fill in the
ovals on line 6b for the exemptions you could have taken for your spouse on the date of death. See the instructions for Death of Taxpayer on page 6.
Enter the number of ovals filled on lines 6a and 6b.

Lines 6c and 6d
Children and Other Dependents
Enter on lines 6c and 6d the full names, social security
numbers, and relationship for your dependent children
and other dependents. Each dependent must have a social security number. If you have more than six dependents, attach a statement with the required information.
Enter the number of your dependent children in the box
for line 6c. Enter the number of other dependents in the
box for line 6d.

Follow the steps below to find out if a person qualifies
as your dependent.

Step 1

Do You Have a Qualifying
Child?

A qualifying child is a child who is your:
• Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or
a descendant of any of them (for example, your
grandchild, niece, or nephew), and
• Was under age 19 at the end of 2023 and younger
than you (or your spouse, if filing jointly), or under
age 24 at the end of 2023, a student, and younger
than you (or your spouse, if filing jointly), or any
age and permanently and totally disabled, and
• Who did not provide over half of his or her own
support for 2023, and
• Who is not filing a joint return for 2023 or is filing a
joint return for 2023 only to claim a refund of withheld income