Source: https://files.hawaii.gov/tax/forms/2025/n11ins.pdf#page=19
Pages 19-19, text extracted with pdftotext (poppler), reading order.

a financial institution but lost because of the insolvency
or bankruptcy of the institution.
If your property is covered by insurance, you must
file a timely insurance claim for reimbursement of your
loss. Otherwise, you cannot deduct the loss as a casualty
or theft loss. However, the part of the loss that is not
covered by insurance is still deductible. You can deduct
personal casualty or theft losses only to the extent that:
a. The amount of EACH separate casualty or theft loss is
more than $100, and
b. The total amount of ALL losses during the year (reduced by the $100 limit) is more than 10% of your
adjusted gross income.
Corrosive drywall losses. If you paid for repairs to
your personal residence or household appliances because of corrosive drywall, you may be able to deduct
those amounts paid. See federal Publication 547 for details.
Use Worksheet A-6, line 25, to deduct the costs of
proving that you had a property loss. Examples of these
costs are appraisal fees and photographs used to establish the amount of your loss.

Losses You CANNOT Deduct

• Money or property misplaced or lost.
• Accidental breaking of articles such as glassware or
china under normal conditions.
• Damage due to progressive deterioration (steady
weakening of a building due to normal wind and
weather conditions; termite or moth damage; damage or destruction of trees, shrubs, or other plants by
a fungus, disease, insects, worms, or similar pests).

Line 21f
Miscellaneous Deductions
Hawaii did not adopt the federal provision that suspends all miscellaneous itemized deductions that are
subject to the 2% floor for tax years 2018 through 2025.
Complete Worksheet A-6 on page 32 to figure your
miscellaneous deductions.

In General
Most miscellaneous deductions cannot be deducted in
full. You must subtract 2% of your adjusted gross income from the total.
Generally, the 2% limit applies to job expenses you
paid for which you were not reimbursed (line 23). The
limit also applies to tax preparation fees (line 24) and
certain expenses you paid to produce or collect taxable
income or certain tax-exempt income (line 25).
The 2% limit does not apply to certain other miscellaneous expenses that you may deduct. These expenses
can be deducted in full on line 30. Gambling losses
(to the extent of winnings) and certain job expenses of
handicapped employees can be deducted on line 30. See
the 2017 federal Publication 529, Miscellaneous Deductions, for more information.

Expenses Subject to the 2%
Limit
Employee Business Expenses

Note: The 2025 standard mileage rate for business
use of your vehicle is 70 cents a mile.
On Worksheet A-6, line 23, report job expenses you
paid for which you were not reimbursed. Complete the
2017 federal Form 2106 or 2106-EZ and attach it to
Form N-11 if:

1. You claim any travel, transportation, meal, or entertainment expenses for your job; or
2. Your employer paid you for any of your job expenses
reportable on Worksheet A-6, line 23.
Examples of expenses to include on line 23 of
Worksheet A-6 are:
• Travel, transportation, meal, or entertainment expenses.
• Union dues.
• Safety equipment, small tools, and supplies you
needed for your job.
• Uniforms required by your employer that are not
suitable for ordinary wear.
• Protective clothing required in your work, such as
hard hats, safety shoes, and glasses.
• Physical examinations required by your employer.
• Dues to professional organizations and chambers
of commerce.
• Subscriptions to professional journals.
• Fees to employment agencies and other costs to
look for a new job in your present occupation, even
if you do not get a new job.
• Certain business use of part of your home, but only
if you use that part regularly and exclusively for
business purposes and for the convenience of your
employer. For details, including limits that apply,
see the 2017 federal Publication 587, Business Use
of Your Home.
• Certain education expenses you paid that meet at
least one of the following two tests.
1. The education is required by your employer or the
law to keep your present salary, status, or job. The
required education must serve a bona fide business
purpose of your employer.
2. The education maintains or improves skills needed
in your present work.
Some education expenses are not deductible. See Expenses You MAY NOT Deduct on this page.

Tax Preparation Fees
On Worksheet A-6, line 24, enter the fees you paid
for preparation of your federal and Hawaii tax return,
including fees paid for filing your return electronically.

Other Expenses
On Worksheet A-6, line 25, enter the total amount you
paid to produce or collect taxable income and certain
tax-exempt income, and manage or protect property
held for earning income. But do not include any personal expenses. Attach a statement showing the type
and amount of each expense to Form N-11. Examples
of these expenses are:
• Safe deposit box rental.
• Certain legal and accounting fees.
• Clerical help and oﬃce rent.
• Custodial (e.g., trust account) fees.
• Your share of the investment expenses of a regulated investment company.
• Certain losses on nonfederally insured deposits in
an insolvent or bankrupt financial institution. For
details, including limits that apply, see the 2017
federal Publication 529.
• Casualty and theft losses of property used in performing services as an employee.
• Deduction for repayment of amounts under a claim
of right over $3,000. See Repayments in the 2017
federal Publication 525, Taxable and Nontaxable
Income, for more information.

• Convenience fee charged by the card processor for
paying your income tax (including estimated tax
payments) by credit or debit card. The deduction is
claimed for the year in which the fee was charged
to your card.
• Expenses for royalties and other income derived from
any patents, copyrights, and trade secrets by an individual or a qualified high technology business.

Expenses NOT Subject to the
2% Limit
Other Deductions

List only the following expenses on Worksheet A-6,
line 30:
• Gambling losses, but only to the extent of gambling
winnings reported on federal Schedule 1 (Form
1040 or 1040-SR), line 8.
– Note: Hawaii adopted the federal provision
that defines losses from wagering transactions
to include any otherwise allowable deduction
incurred in carrying on wagering transactions
(e.g., traveling to and from a casino) for tax years
2018 through 2025.
• Casualty and theft losses of income-producing
property.
• Hawaii estate and transfer tax.
• Amortizable bond premium on bonds acquired before October 23, 1986.
• Certain unrecovered investment in an annuity (IRC
section 72(b)(3)). For details, see the 2017 federal
Publication 575, Pension and Annuity Income.
• Impairment-related work expenses of a disabled
person.
• Deduction for repayment of amounts under a claim
of right of $3,000 or less. See Repayments in the
2017 federal Publication 525, Taxable and Nontaxable Income, for more information.
List the type and amount of each expense and attach
a copy of the list to your return. Enter one total in the
amount space for line 30. For more information on these
expenses, see the 2017 federal Publication 529, Miscellaneous Deductions.

Expenses You MAY NOT
Deduct
Some expenses are not deductible at all. Examples
are:
• Political contributions.
• Legal expenses for personal matters that do not produce taxable income.
• Lost or misplaced cash or property.
• Expenses for meals during regular or extra work
hours.
• The cost of entertaining friends.
• Commuting expenses.
• Travel expenses for employment away from home
if that period of employment exceeds one year.
• Travel as a form of education.
• Expenses of attending a seminar, convention, or
similar meeting unless it is related to your employment.
• Club dues.
• Expenses of adopting a child.
• Fines and penalties.
• Expenses of producing tax-exempt income, except
for expenses for royalties and other income derived
from any patents, copyrights, and trade secrets by
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