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Outline

The Hawaii N15 Tax form serves as a crucial document for nonresidents and part-year residents who need to report their income to the state. Designed for individuals who have earned income in Hawaii but do not reside there full-time, this form captures essential financial information for the calendar year. It requires taxpayers to detail their total income, including wages, dividends, and other sources, while also allowing for various deductions and credits. Key sections of the N15 form include personal information, income sources, adjustments to income, and a breakdown of deductions. Taxpayers must also indicate their filing status, which can affect their tax liability. Furthermore, the form necessitates the attachment of relevant documents, such as W-2 forms and federal tax returns, to ensure accuracy and compliance. Completing the N15 accurately is vital, as it determines the taxpayer's obligations and potential refunds. Understanding its components can significantly simplify the tax filing process for those navigating Hawaii's unique tax landscape.

Sample - Hawaii N15 Tax Form

FORM

STATE OF HAWAII — DEPARTMENT OF TAXATION

DO NOT WRITE IN THIS AREA

 

 

N-15

Individual Income Tax Return

 

 

 

 

(Rev. 2021) NONRESIDENT and PART-YEAR RESIDENT

 

 

 

 

 

 

 

 

 

Calendar Year 2021

 

 

 

 

 

 

OR

 

 

 

 

N15_F 2021A 01 VID01 Tax Year

thru

 

 

 

 

Part-Year Resident

Nonresident

Nonresident Alien or Dual-Status Alien

MSRRA

Composite

(Enter period of Hawaii residency above)

 

 

 

 

 

AMENDED Return

NOL Carryback

IRS Adjustment

First Time Filer

FOROFFICE USE ONLY

Do NOT Submit a Photocopy!!

• ATTACH COPY 2 OF FORM W-2 HERE •

ATTACH A COPY OF YOUR 2021 FEDERAL

INCOME TAX RETURN

Your First Name

M.I.

Your Last Name

 

Suffix

 

 

 

 

 

 

 

u IMPORTANT — Complete this Section u

 

 

 

 

 

 

Spouse’s First Name

M.I.

Spouse’s Last Name

Suffix

Enter the first four letters

of your last name.

 

 

 

 

 

Use ALL CAPITAL letters

 

 

 

 

 

Your Social

 

Care Of (See Instructions, page 8.)

 

 

 

 

Security Number

 

 

 

 

 

Deceased

Date of Death

Present mailing or home address (Number and street, including Rural Route)

 

Enter the first four letters

 

 

 

 

 

 

 

 

 

 

of your Spouse’s last name.

 

 

 

 

 

Use ALL CAPITAL letters

City, town or post office

 

State

Postal/ZIP code

 

Spouse's Social

 

 

 

 

 

 

Security Number

If Foreign address, enter Province and/or State

 

 

Country

 

Deceased

Date of Death

ORDER HERE •

(Place an X in only ONE box)

1Single

2Married filing joint return (even if only one had income).

3Married filing separate return. Enter spouse’s SSN and the first four letters of last name above. Enter spouse’s full name here. _____________________________________

4Head of household (with qualifying person). If the qualifying person is a child but not your dependent, enter the child’s full

name. † __________________________________

5Qualifying widow(er) (see page 9 of the Instructions) Enter the year your spouse died

• ATTACH CHECK OR MONEY

CAUTION: If you can be claimed as a dependent on another person’s tax return (such as your parents’), DO NOT place an X on line 6a, but be sure to place an X below line 37.

6a

Yourself

 

Age 65 or over

Enter the number of Xs

 

Â

6b

Spouse

Age 65 or over

 

 

If you placed an X on lines 3 and 6b above, see the Instructions on page 9 and if your spouse meets the qualifications, place an X here

 

 

6c

 

 

 

 

 

 

 

Dependents:

If more than 6 dependents

2. Dependent’s social

 

 

 

 

and

1. First and last name

use attachment

security number

3. Relationship

 

 

 

6d

 

 

 

 

 

Enter number of

 

6c Â

 

 

 

 

 

your children listed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter number of

6d Â

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

other dependents

 

 

 

 

 

 

 

 

 

 

 

 

6e Â

 

 

 

 

 

 

 

 

6e Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d above

N151C0S1

ID NO 01

FORM N-15 (REV. 2021)

Form N-15 (Rev. 2021)

 

Page 2 of 4

 

 

 

Your Social Security Number

Your Spouse’s SSN

N15_F 2021A 02 VID01

Name(s) as shown on return

 

 

 

 

 

 

 

 

 

 

Col. A - Total Income

Col. B - Hawaii Income

7

Wages, salaries, tips, etc. (attach Form(s) W-2)

7

 

8

Interest income from the worksheet on page 38 of

 

 

 

the Instructions

8

 

9

Ordinary dividends

9

 

10

State income tax refund from the worksheet on

 

 

 

page 38 of the Instructions

10

 

11

Alimony received

11

 

12

Business or farm income or (loss)

12

 

13

Capital gain or (loss) from the worksheet on

 

 

 

page 38 of the Instructions

13

 

14

Supplemental gains or (losses)

 

 

 

 

(attach Schedule D-1)

14

 

15

IRA distributions

15

 

16

Pensions and annuities (see Instructions and

 

 

 

attach Schedule J, Form N-11/N-15/N-40)

16

 

17

Rents, royalties, partnerships, estates, trusts, etc

17

 

18

Unemployment compensation (insurance)

18

 

19

Other income (state nature and source)

 

 

 

________________________________

19

 

 

 

 

20

Add lines 7 through 19

Total Income †

20

 

21

Certain business expenses of reservists, performing

 

 

 

artists, and fee-basis government officials

21

 

22

IRA deduction

22

 

23

Student loan interest deduction from the worksheet

 

 

 

on page 42 of the Instructions

23

 

24

Health savings account deduction

24

 

25

Moving expenses (attach Form N-139)

25

 

26

Deductible part of self-employment tax

26

 

27

Self-employed health insurance deduction

27

 

28

Self-employed SEP, SIMPLE, and qualified plans

28

 

29

Penalty on early withdrawal of savings

29

 

30

Alimony paid (Enter name and SS No. of recipient)

 

 

 

________________________________

30

 

 

 

 

 

 

31 Payments to an individual housing account .

31

 

 

 

32 First $7,152 of military reserve or Hawaii

 

 

 

 

national guard duty pay

32

 

 

 

 

 

 

 

N152C0S1

ID NO 01

FORM N-15 (REV. 2021)

Form N-15 (Rev. 2021)

Page 3 of 4

Your Social Security Number

Your Spouse’s SSN

Name(s) as shown on return

N15_F 2021A 03 VID01

33Exceptional trees deduction (attach affidavit)

 

(see page 21 of the Instructions)

33

34

Add lines 21 through 33

......... Total Adjustments †

34

35

Line 20 minus line 34 ....

Adjusted Gross Income †

35

36

Federal adjusted gross income (see page 22 of the Instructions)

36

37 Ratio of Hawaii AGI to Total AGI. Divide line 35, Column B, by line 35, Column A (Compute to 3 decimal places and round to 2 decimal places) ... 37 CAUTION: If you can be claimed as a dependent on another person’s return, see the Instructions on page 22, and place an X here.

38If you do not itemize deductions, enter zero on line 39 and go to line 40a. Otherwise go to page 22 of the Instructions and enter your Hawaii itemized deductions here.

38a Medical and dental expenses

 

(from Worksheet NR-1 or PY-1)

..............................38a

38b

Taxes (from Worksheet NR-2 or PY-2)

38b

38c

Interest expense (from Worksheet NR-3 or PY-3)

38c

38d

Contributions (from Worksheet NR-4 or PY-4)

38d

38e

Casualty and theft losses

 

 

(from Worksheet NR-5 or PY-5)

38e

38f

Miscellaneous deductions

 

 

(from Worksheet NR-6 or PY-6)

38f

40a

If you checked filing status box: 1 or 3 enter $2,200;

 

 

2 or 5 enter $4,400; 4 enter $3,212

40a

40b

Multiply line 40a by the ratio on line 37

Prorated Standard Deduction † 40b

TOTAL ITEMIZED

DEDUCTIONS

39If your Hawaii adjusted gross income is above a certain amount, you may not be able to deduct all of your itemized deductions. See the

Instructions on page 27. Enter total here and go to line 41.

41

Line 35, Column B minus line 39 or 40b, whichever applies. (This line MUST be filled in)

41

42a

Multiply $1,144 by the total number of exemptions claimed on line 6e. If you and/or your spouse are blind, deaf,

 

 

or disabled, place an X in the applicable box(es), and see the Instructions.

 

 

Yourself

Spouse

42a

 

42b

Multiply line 42a by the ratio on line 37

Prorated Exemption(s) † 42b

43

Taxable Income. Line 41 minus line 42b (but not less than zero)

Taxable Income † 43

44

Tax. Place an X if from:

Tax Table;

Tax Rate Schedule; or

Capital Gains Tax

 

(

Place an X if tax from Forms N-2, N-103, N-152, N-168, N-312, N-338, N-344, N-348, N-405,

 

N-586, N-615, or N-814 is included.)

...........................................................................................

Tax † 44

44a

If tax is from the Capital Gains Tax Worksheet, enter

 

 

the net capital gain from line 8 of that worksheet

44a

45

Refundable Food/Excise Tax Credit

 

 

 

(attach Form N-311) DHS, etc. exemptions

.....45

 

46

Credit for Low-Income Household

 

 

 

Renters (attach Schedule X)

46

 

47Credit for Child and Dependent Care

Expenses (attach Schedule X)

47

 

 

48 Credit for Child Passenger Restraint

 

 

 

System(s) (attach a copy of the invoice)

48

 

 

49

Total refundable tax credits from

 

 

 

 

 

Schedule CR (attach Schedule CR)

49

 

 

50

Add lines 45 through 49

Total Refundable Credits

† 50

 

51

Line 44 minus line 50. If line 51 is zero or less, see Instructions

.............Adjusted Tax Liability

† 51

N153C0S1

 

ID NO 01

 

Worksheet on page 41 of the Instructions.

FORM N-15 (REV. 2021)

Form N-15 (Rev. 2021)

Page 4 of 4

 

Your Social Security Number

Your Spouse’s SSN

 

Name(s) as shown on return

 

N15_F 2021A 04 VID01

 

52

Total nonrefundable tax credits (attach Schedule CR)

52

53

Line 51 minus line 52

Balance † 53

54Hawaii State Income tax withheld (attach W-2s)

(see page 30 of the Instructions for other attachments).....54

552021 estimated tax payments on

 

Forms N-200V _____________ ; N-288A _____________ 55

TOTAL

 

 

 

PAYMENTS

56

Amount of estimated tax applied from 2020 return

56

58 Add lines 54 through 57.

 

57

Amount paid with extension

57

 

59If line 58 is larger than line 53, enter the amount OVERPAID

 

(line 58 minus line 53) (see Instructions)

59

60

Contributions to (see page 30 of the Instructions):

Yourself

Spouse

 

60a Hawaii Schools Repairs and Maintenance Fund

$2

$2

 

60b Hawaii Public Libraries Fund

$5

$5

 

60c Domestic and Sexual Violence / Child Abuse and Neglect Funds

$5

$5

61 Add the amounts of the Xs on lines 60a through 60c and enter the total here

61

62

Line 59 minus line 61

62

63Amount of line 62 to be applied to

 

your 2022 ESTIMATED TAX

63

 

 

 

 

64a

Amount to be REFUNDED TO YOU (line 62 minus line 63) If filing late, see page 31 of Instructions.

Place an X here

if this refund will

 

ultimately be deposited to a foreign (non-U.S.) bank. Do not complete lines 64b, 64c, or 64d.

 

 

 

64b

Routing number

64c Type:

Checking

Savings

 

 

64d

Account number

 

...........................

64a

 

 

65

AMOUNT YOU OWE (line 53 minus line 58)

 

65

 

 

66PAYMENT AMOUNT Submit payment online at hitax.hawaii.gov or attach check or

money order payable to “Hawaii State Tax Collector.”

66

67Estimated tax penalty. (See page 31 of Instr.) Do not include this amount

 

in line 59 or 65. Check this box if Form N-210 is attached †

67

 

68

AMENDED RETURN ONLY - Amount paid (overpaid) on original return. (See Instructions) (attach Sch. AMD)

68

69

AMENDED RETURN ONLY - Balance due (refund) with amended return. (See Instructions) (attach Sch. AMD)

69

DESIGNEE

If designating another person to discuss this return with the Hawaii Department of Taxation, complete the following. This is not a full power of attorney. See page 32 of the Instructions.

Designee’s name †

Phone no. †

Identification number †

HAWAII ELECTION

 

Do you want $3 to go to the Hawaii Election Campaign Fund?

Yes

No

CAMPAIGN FUND

ÂIf joint return, does your spouse want $3 to go to the fund?

Yes

No

(See page 32 of the Instructions)

Note: Placing an X in the “Yes” box will not increase your tax or reduce your refund.

PLEASE SIGN HERE

DECLARATION — I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.

 

Your signature

 

 

Date

 

Spouse’s signature (if filing jointly, BOTH must sign)

Date

 

 

 

†

 

 

 

 

†

 

 

 

 

 

 

 

Your Occupation

 

 

Daytime Phone Number

 

Your Spouse’s Occupation

 

 

Daytime Phone Number

 

 

 

 

 

 

 

 

 

 

 

 

 

Paid

Preparer’s

 

 

 

 

Date

Check if

 

Preparer’s identification number

 

Preparer’s

Signature

†

 

 

 

 

self-employed † o

 

 

 

 

Information

 

 

 

 

 

 

 

 

 

 

 

 

Print

 

†

 

 

 

Federal E.I. No. †

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Preparer’s Name

 

 

 

 

 

 

 

 

Firm’s name (or yours

 

 

 

Phone No

†

 

 

 

 

 

 

if self-employed),

†

 

 

 

 

 

 

 

 

 

Address, and ZIP Code

 

 

 

 

 

 

 

 

 

N154C0S1

ID NO 01

FORM N-15 (REV. 2021)

Form Information

Fact Name Details
Form Purpose The N-15 form is used for filing individual income tax returns by nonresidents and part-year residents of Hawaii.
Tax Year This version of the N-15 form is for the calendar year 2020 or the applicable tax year.
Filing Status Options Taxpayers can select from various filing statuses, including single, married filing jointly, and head of household.
Attachments Required Filers must attach a copy of their 2020 federal income tax return and Form W-2.
Exemptions Exemptions can be claimed for dependents, and taxpayers must report the total number on the form.
Adjusted Gross Income Calculation The form requires taxpayers to calculate their adjusted gross income by subtracting specific deductions from total income.
Tax Credits Various refundable and nonrefundable tax credits are available, including credits for low-income renters and child care expenses.
Governing Law The N-15 form is governed by the Hawaii Income Tax Law, specifically Chapter 235 of the Hawaii Revised Statutes (HRS).

Detailed Guide for Filling Out Hawaii N15 Tax

Filling out the Hawaii N15 Tax form is an important step for nonresidents and part-year residents to report their income and determine their tax liability. After completing the form, you will need to submit it along with any necessary attachments to ensure your tax return is processed correctly.

  1. Gather all necessary documents, including your W-2 forms and your 2020 federal income tax return.
  2. At the top of the form, check the appropriate box indicating your filing status: nonresident, part-year resident, or other applicable status.
  3. Enter your personal information: your first name, middle initial, last name, and suffix. Do the same for your spouse if applicable.
  4. Provide your current mailing address, including city, state, and ZIP code. If you have a foreign address, include that information as well.
  5. Fill in your Social Security number and, if applicable, your spouse’s Social Security number. Indicate if either of you is deceased.
  6. Mark your filing status by placing an X in the appropriate box for your situation (e.g., single, married filing jointly, etc.).
  7. List any dependents you are claiming, including their names, Social Security numbers, and relationships to you.
  8. Calculate your total income by entering amounts from your W-2 forms and any other income sources in the designated columns.
  9. Determine any adjustments to your income and enter those amounts in the corresponding lines.
  10. Calculate your adjusted gross income by subtracting total adjustments from your total income.
  11. Complete the section for itemized deductions or standard deductions as applicable.
  12. Calculate your taxable income by subtracting your deductions from your adjusted gross income.
  13. Determine your tax liability using the tax table or applicable worksheets provided in the instructions.
  14. Calculate any refundable tax credits and subtract them from your tax liability to find your adjusted tax liability.
  15. Fill in any amounts for Hawaii state income tax withheld and any estimated tax payments made during the year.
  16. Calculate your total payments and determine if you owe additional tax or if you will receive a refund.
  17. Sign and date the form. If filing jointly, ensure both signatures are included.
  18. Attach any required documents, including your W-2 forms and federal tax return, before submitting your completed form.

Obtain Answers on Hawaii N15 Tax

  1. What is the Hawaii N15 Tax Form?

    The Hawaii N15 Tax Form is the Individual Income Tax Return specifically designed for nonresidents and part-year residents of Hawaii. It is used to report income earned in Hawaii and to calculate the amount of state income tax owed or refunded. This form is essential for individuals who do not meet the criteria for full residency but have earned income in the state.

  2. Who should file the N15 form?

    Individuals who are nonresidents or part-year residents of Hawaii should file the N15 form. This includes those who have moved to Hawaii during the tax year or have earned income from Hawaii sources while living elsewhere. Additionally, nonresident aliens and dual-status aliens may also need to use this form to report their income.

  3. What documents do I need to attach to my N15 form?

    When submitting the N15 form, you must attach a copy of your W-2 forms, which report your wages and tax withholdings. Additionally, a copy of your federal income tax return for the same tax year is required. This documentation helps verify your income and tax liability.

  4. How do I determine my Hawaii income?

    Your Hawaii income is calculated by reporting all income earned from sources within the state. This includes wages, salaries, tips, interest, dividends, and any other income derived from Hawaii. The N15 form includes specific lines to report these amounts, and you will need to differentiate between your total income and your Hawaii income.

  5. What is the standard deduction for the N15 form?

    The standard deduction for the N15 form varies based on your filing status. For example, if you are filing as a single individual, the standard deduction is $2,200. For married couples filing jointly, it is $4,400. The form provides a section to calculate the prorated standard deduction based on your Hawaii adjusted gross income.

  6. How do I claim dependents on the N15 form?

    To claim dependents on the N15 form, you must provide their names, social security numbers, and relationships to you. The form allows you to list multiple dependents, and the total number of exemptions claimed will be used to calculate your tax liability. Ensure that you meet the criteria for claiming each dependent as outlined in the instructions.

  7. What if I owe taxes or am due a refund?

    If your calculations show that you owe taxes, you must submit payment along with your N15 form. You can pay online or attach a check or money order made out to the Hawaii State Tax Collector. Conversely, if you are due a refund, the form will guide you through the process to ensure that you receive your refund promptly. You can also choose to have your refund deposited directly into your bank account.

  8. Can I amend my N15 form after filing?

    Yes, if you need to make corrections to your N15 form after filing, you can submit an amended return. The form provides a section specifically for this purpose, allowing you to report changes in income, deductions, or credits. It is important to follow the instructions carefully to ensure that your amended return is processed correctly.

  9. Where can I find more information about the N15 form?

    Additional information about the N15 form can be found on the Hawaii Department of Taxation's website. The website includes detailed instructions, worksheets, and resources to assist you in completing the form accurately. It is advisable to review these materials before filing to ensure compliance with all tax regulations.

Common mistakes

Filling out the Hawaii N15 Tax form can be a straightforward process, but many people make common mistakes that can lead to delays or issues with their tax returns. Here are seven frequent errors to watch out for.

One common mistake is failing to attach the required documents. Taxpayers must include a copy of their W-2 forms and their federal income tax return. Forgetting to attach these documents can result in processing delays. Always double-check that you have included all necessary paperwork before submitting your form.

Another error is incorrect personal information. This includes misspelling names or entering the wrong Social Security numbers. Such mistakes can create significant complications. It's crucial to ensure that all names and numbers are accurate and match the records held by the Social Security Administration.

Many people also overlook the importance of selecting the correct filing status. Whether you are single, married filing jointly, or another status can affect your tax calculations. Choosing the wrong status may lead to incorrect tax liability. Review the definitions of each status carefully to ensure you select the right one.

In addition, failing to report all sources of income is a frequent issue. Taxpayers might forget to include income from side jobs, freelance work, or other sources. All income must be reported to avoid potential penalties. Make a complete list of all income sources before filling out the form.

Another mistake is miscalculating deductions or credits. Taxpayers may not fully understand which deductions they qualify for or may miscalculate the amounts. This can lead to overpaying or underpaying taxes. It is wise to review the instructions carefully and, if needed, consult a tax professional.

Many individuals also forget to sign and date their tax return. This may seem minor, but an unsigned return is not valid and can result in delays. Ensure that both you and your spouse sign the form if filing jointly.

Finally, submitting the form late without an extension can lead to penalties. If you cannot file on time, it is essential to request an extension beforehand. This can help avoid unnecessary fees and complications. Always be mindful of deadlines to ensure timely submission.

Documents used along the form

The Hawaii N15 Tax form is essential for nonresidents and part-year residents filing their state income tax returns. When completing this form, it's important to be aware of other related documents that may be necessary to ensure your tax filing is accurate and complete. Below is a list of forms commonly used alongside the N15, each serving a specific purpose in the tax process.

  • Form W-2: This form reports your annual wages and the taxes withheld from your paycheck. You must attach a copy of your W-2 to the N15 to provide the state with information about your income and tax contributions.
  • Form N-311: This form is used to claim the Refundable Food/Excise Tax Credit. If you qualify for this credit, you will need to attach Form N-311 to your N15 to ensure you receive the benefits you are entitled to.
  • Schedule CR: This schedule is used to report nonrefundable tax credits. If you have any credits that can reduce your tax liability, you will need to complete Schedule CR and attach it to your N15.
  • Form N-139: This form is for claiming moving expenses. If you moved for work and incurred eligible expenses, you must complete and attach Form N-139 to your N15 to deduct those costs.

Understanding these forms and their purposes can help streamline your tax filing process. Always ensure that you have the correct documentation ready when submitting your N15 form to avoid delays or issues with your tax return. Filing your taxes accurately is crucial, and having the right forms at your disposal can make a significant difference.

Similar forms

The Hawaii N15 Tax form serves as an essential document for nonresidents and part-year residents filing their income taxes in Hawaii. Several other tax forms share similarities with the N15, each designed to address specific taxpayer circumstances. Below is a list of six documents that are comparable to the Hawaii N15 Tax form, highlighting their similarities.

  • Form 1040: This is the standard individual income tax return used by U.S. citizens and residents. Like the N15, it requires detailed income reporting and deductions, allowing taxpayers to calculate their taxable income and tax liability.
  • Form 1040-NR: Designed for nonresident aliens, this form is similar to the N15 in that it caters specifically to individuals who do not meet the residency requirements for filing a standard 1040. Both forms require income reporting from U.S. sources and may include specific deductions applicable to nonresidents.
  • Form 1040-X: This is the amended U.S. individual income tax return. Similar to the N15's amended return option, Form 1040-X allows taxpayers to correct errors or make changes to previously filed returns, ensuring accurate tax reporting.
  • Form N-11: This is the Hawaii Individual Income Tax Return for residents. While the N-11 is for full-year residents, both forms require similar information regarding income, deductions, and credits, with the primary distinction being residency status.
  • Form N-40: This form is used for Hawaii estate tax returns. Like the N15, it requires comprehensive financial information, though it pertains to the estate of a deceased individual rather than personal income. Both forms aim to ensure compliance with Hawaii tax laws.
  • Form N-203: This form is for the Hawaii Composite Income Tax Return, typically used by partnerships or pass-through entities. It shares similarities with the N15 in that it calculates tax liabilities based on income allocated to nonresident partners, reflecting Hawaii’s tax structure for nonresidents.

Understanding these forms can help taxpayers navigate their obligations more effectively, ensuring they file accurately and on time. Each document plays a vital role in the broader tax system, addressing the unique needs of various taxpayer situations.

Dos and Don'ts

When filling out the Hawaii N15 Tax form, keep the following guidelines in mind:

  • Ensure all information is accurate and matches your official documents.
  • Attach a copy of your 2020 federal income tax return and Form W-2.
  • Use ALL CAPITAL letters when entering your name and your spouse's name.
  • Double-check your Social Security Number for accuracy.

Here are some things to avoid:

  • Do not submit a photocopy of the form; only the original is accepted.
  • Avoid leaving any required fields blank; this can delay processing.
  • Do not forget to sign and date the form before submitting it.
  • Refrain from using correction fluid on the form; if you make a mistake, cross it out neatly and write the correct information.

Misconceptions

  • Misconception 1: The N-15 form is only for full-year residents.
  • This is not true. The N-15 form is designed for nonresidents and part-year residents of Hawaii. If you lived in Hawaii for only part of the year or if you are a nonresident, you should use this form to file your taxes.

  • Misconception 2: You don't need to attach your federal tax return.
  • In fact, you must attach a copy of your federal income tax return when filing the N-15. This helps the Hawaii Department of Taxation verify your income and deductions.

  • Misconception 3: The N-15 form is the same as the federal tax return.
  • While both forms deal with income tax, the N-15 is specifically tailored for Hawaii's tax laws. It includes unique sections and calculations that reflect Hawaii's tax system.

  • Misconception 4: Filing late incurs the same penalties regardless of circumstances.
  • Late filing can lead to penalties, but there are exceptions. If you have a valid reason for filing late, such as a natural disaster or other significant life events, you may be able to avoid penalties by providing appropriate documentation.

  • Misconception 5: You can file the N-15 form online without any issues.
  • While electronic filing is available, there are specific requirements. Ensure you meet all criteria for online submission, or you may need to file a paper return.

  • Misconception 6: All income is taxed equally in Hawaii.
  • This is misleading. Hawaii has a progressive tax system, meaning that different income levels are taxed at different rates. Understanding these brackets can help you plan your finances better.

Key takeaways

  • The Hawaii N-15 Tax form is specifically designed for nonresidents and part-year residents filing their state income tax returns.

  • Ensure you attach a copy of your 2020 federal income tax return and Form W-2 when submitting the N-15.

  • Double-check the filing status you select, as it impacts your tax calculations and available deductions.

  • Be mindful of the exemptions you claim. You can claim exemptions for yourself, your spouse, and dependents.

  • Calculate your Hawaii adjusted gross income carefully, as it determines your taxable income and tax liability.

  • Review the instructions thoroughly to understand any deductions or credits that may apply to your situation.