According to Hawaii Instructions for Form N-11, the following individuals must file a Hawaii return:
- “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."
- Every individual receiving more than the allowed amounts of gross income listed below, must file a Hawaii state return.
- 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.
- If you need to report additional tax from certain forms listed in the Hawaii instructions, then you must file a return regardless of income level.
For Individuals Under Age 65
- Married Filing Separately, $3,344
- Single, $3,344
- Head of Household, $4,356
- Qualifying Widow(er) with dependent child, $5,544
- Married Filing Jointly, $6,688
For Individuals Age 65 or Older
- Married Filing Separately, $4,488
- Single, $4,488
- Head of Household, $5,500
- Qualifying Widow(er) with a dependent child, $6,688
- Married Filing Jointly, one is age 65 or older, $7,832
- Married Filing Jointly, both are age 65 or older, $8,976
Note: these amounts will be higher for people who are deaf, blind, or totally disabled. However, the person must have completed and filed a certification with the Department of Taxation for their disability before filing their Hawaii state return.
See the Hawaii instructions if you are a dependent, nonresident alien or a Hawaii nonresident.
Can I file a different filing status than my federal return?
In certain cases you are allowed to file a MFS state return when you have filed a MFJ on the Federal return. However, If you change your filing status you will not be able to electronically file your Hawaii state return.
Can I amend my return to change my filing status?
If a joint return is filed and you and your spouse decide to file separate returns, you both must file amended returns on or before the original due date of April 20, 2023. You cannot change the filing status after the due date of the original return.