What credits are available on my Hawaii return?

The following credits are available on your Hawaii return:

Refundable Food Excise Tax Credit
You may qualify for this credit if your federal adjusted gross income is less than $50,000 ($30,000 if you’re filing as Single).

Credit for Low Income Household Renters
If you live in and pay rent for a property within the state and your federal AGI is less than $30,000 and your rent for the year is more than $1,000, you may qualify for this credit.

Credit for Child and Dependent Care Expenses

If you made payments for child and dependent care during the year, this credit may be claimed against your tax due.

Child Passenger Restraint System Credit
If you are an individual who will file a tax return and purchased one or more new passenger child restraint systems, you may qualify for this credit. Limit is $25 per return.

Credit for Income Taxes Paid to Other States and Countries:
If you have out-of-state income that is taxed by another state or foreign country and also by Hawaii, you may claim a credit against your Hawaii income for the net income tax you paid to the other state or foreign country if you meet the following conditions:

• The income was earned while you were a Hawaii resident (or you are married and filing a joint resident or joint part-year resident return) and was not exempt from Hawaii income tax;
• You did not file an Election Under Act 60, SLH 1976;
• The income on which the state or foreign tax is imposed was derived or received from sources outside Hawaii;
• You were liable for and paid tax to the foreign jurisdiction (net amount of tax paid to a foreign jurisdiction after all credits, reductions, and refunds allowed or allowable by the laws of the foreign jurisdiction have been deducted);
• The tax paid to the other state or foreign country is an income-based tax that is imposed on both residents and nonresidents of the other state or foreign country, rather than a sales, gross receipts, withholding, or value added tax (i.e., taxes withheld on dividends paid from foreign investments do not qualify);
• No credit is allowed if the foreign income is excluded on the federal return;
• No credit is allowed if the foreign tax credit is allowed on the federal return;
• The income must be taxed by the other state or foreign country for the same taxable year for which the Hawaii credit is claimed;
• No credit is allowed for penalties or interest paid to the other state or foreign country; and
• No credit is allowed for city or local income taxes paid to another state.

For additional refundable and nonrefundable credits that are listed in the instructions, please verify they are supported by the program.  Please choose the following path:

1. Hawaii State Section
2. Credits