Hawaii does not tax qualifying distributions from:
- Employer funded pension plan
- Federal civil service retirement
- Military pension
- State or county retirement system
If you received distributions from a private employer pension plan and you made contributions to the pension plan, your distribution is partially taxable.
Early distributions from a pension plan that are subject to the 10% penalty do not qualify for the exclusion and are taxable by the state.
Program Entry
To subtract the retirement income on your Hawaii return, visit:
- State Section
- Subtractions from Federal AGI
- Annual Pension Exclusion