Below is the different types of income and their description, that should be added to your Hawaii return:
Difference Between State and Federal Wages
If your state wages (box 16 of W-2) is larger than your federal wages (box 1 of W-2), subtract the federal wages from the state wages and enter the remaining amount as an addition to income.
Interest on Out-of-State Bonds, Including Municipal Bonds
Interest received from bonds issued by another state or county should be added as an addition to income. Do not include interest from bonds issued by Puerto Rico, U.S. Virgin Islands, Guam, and American Samoa.
Individual Housing Accounts
If you were notified by an Individual Housing Account (IHA) trustee that you have received a taxable distribution, report the taxable amount on your Hawaii state return. For more information on this addition, click here.
Hawaii Tax Refund Adjustment
Additional state refund to be added to federal adjusted gross income. Note: This will be added to any calculated state refund pulled from the federal return.
Peace Corp Compensation
You must include your compensation you received from being in the peace corp.
Income Tax Credit Depreciation Adjustment
"If you are claiming a depreciation deduction for any asset, multiply the depreciation percentage for this taxable year by the amount of the applicable income tax credit. Add the results for all of your assets for which the applicable income tax credit was claimed and enter as an addition to income." (Form N-11)
Income Tax Credit Gain Adjustment
If you sold any capital asset and had a gain or loss, this amount will be different from that reported on your federal return. The difference is the amount you will enter as an addition to income.
Excluded Income Earned Outside of the U.S.
If you are a resident of Hawaii and had income earned outside of the U.S. and excluded this income by using Form 2555 on your federal return, you must add this income back to your Hawaii return. Hawaii does not have the foreign income exclusion.
You may see descriptions of other additions by clicking here.
You can enter these additions to income by following the steps below:
- State Section
- Additions to Federal AGI.
For additional information, please see Form N-11 Instructions.