According to Hawaii Instructions for Form N-11, “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 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
- Married Filing Separately, $3,444
- 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
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.
In certain cases you are allowed to file a MFS state return when you have filed a MFJ on the Federal return. If you do change the status you will not be able to electronically file this return.
For more information, see: