Hawaii Schedule C, E, and F

When preparing your Hawaii state return, you may see sections called Federal Schedule C Information for Hawaii Purposes, Federal Schedule E Information for Hawaii Purposes, or Federal Schedule F Information for Hawaii Purposes.

These questions help Hawaii collect additional information about business, rental, royalty, partnership, S corporation, trust, estate, and farming activities reported on your federal return. Some activities may also have Hawaii General Excise Tax (GET) or Use Tax reporting requirements.

If you completed one of these federal schedules, review the information below to determine what to enter.

Federal Schedule C Information for Hawaii Purposes

This section applies if you filed Federal Schedule C (Profit or Loss From Business).

You may be asked for:

• Hawaii GET or Use Tax ID Number
  • Enter your Hawaii General Excise Tax (GET) or Use Tax identification number, if you have one.
  • Enter only the 12-digit number requested.
  • If you do not have a Hawaii GET or Use Tax ID, leave this field blank unless instructed otherwise.
• Business Activity
  • Describe what your business does.
• Product or Service
  • Enter the main product you sell or service you provide.
• Adjustments to Federal Schedule C Gross Receipts
  • Enter any amount Hawaii requires you to report differently than your federal Schedule C gross receipts. Most taxpayers will not have an adjustment.

Federal Schedule E Information for Hawaii Purposes

This section applies if you filed Federal Schedule E (Supplemental Income and Loss) for:

• Rental real estate
• Royalties
• Partnerships
• S corporations
• Estates
• Trusts

You may be asked for:

• Hawaii GET or Use Tax ID Number
  • Enter the Hawaii GET or Use Tax identification number related to the activity, if applicable.
• Adjustments to Federal Schedule E Gross Receipts
  • Enter any Hawaii-specific adjustment to income reported on Schedule E. Most taxpayers will not need to make an adjustment.

Federal Schedule F Information for Hawaii Purposes

This section applies if you filed Federal Schedule F (Profit or Loss From Farming).

You may be asked for:

• Hawaii GET or Use Tax ID Number
  • Enter the Hawaii GET or Use Tax identification number related to your farming activity, if applicable.
• Farming Activity
  • Describe the type of farming operation.
• Farm Product
  • Enter the primary product produced or sold.
• Adjustments to Federal Schedule F Gross Receipts
  • Enter any Hawaii-specific adjustment to income reported on Schedule F. Most taxpayers will not have an adjustment.

Helpful Tips

• Use the same business, rental, or farming information that appears on your federal return whenever possible.
• Enter a Hawaii GET or Use Tax ID only if one was issued to you.
• Most taxpayers can leave the gross receipts adjustment field blank or enter zero if no Hawaii adjustment applies.
• If you have multiple activities, make sure the information entered matches the specific activity being reported.

Additional Information

Hawaii requires taxpayers who report certain business, rental, royalty, partnership, S corporation, trust, estate, or farming income to provide identifying information about those activities on their Hawaii return.

For additional guidance, see the Hawaii Form N-11 instructions.

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