Source: https://files.hawaii.gov/tax/forms/2025/n11ins.pdf#page=21
Pages 21-21, text extracted with pdftotext (poppler), reading order.

Tax Rate Schedules
You must use the Tax Rate Schedules on page 48 to
figure your tax if your taxable income is $100,000 or
more.

Form N-168
An individual engaged in a farming or fishing business may elect to average their farming or fishing income over a three-year period. See Form N-168 for
more information.

Form N-615
If a child under age 14 has unearned income of more
than $1,000, use Form N-615, Computation of Tax for
Children Under Age 14 Who Have Unearned Income of
More than $1,000, to see if any of the child’s unearned
income is taxed at the parent’s rate and, if so, to figure
the child’s tax. See Form N-615 for more information.

Alternative Tax on Capital Gains
If you have a net capital gain, you may be able to
reduce your tax using the Tax on Capital Gains Worksheet on page 33 if your taxable income is over $48,000
($24,000 for Single, and Married Filing Separately;
or $36,000 for Head of Household classifications). If
your taxable income is $48,000 ($24,000 for Single,
and Married Filing Separately; or $36,000 for Head of
Household classifications) or under, do not use the Tax
on Capital Gains Worksheet on page 33.
Some taxpayers will have Hawaii gain adjustments.
Before filling in the worksheet, determine whether you
have adjustments from the Hawaii Additions Worksheet
on page 31, e (gain adjustment), or l (other adjustments);
from the Hawaii Subtractions Worksheet on page 31, j
(certain income from a qualified high technology business), or n (other adjustments); or from Form N-152
(lump sum distribution from a pension plan). If you do,
separate the adjustments into long-term gain adjustments for assets held for more than a year, and shortterm adjustments for assets held for a year or less.

Total Tax Liability
Use the Tax Computation Worksheet on page 32 to
figure your total tax liability.

Refundable Credits
IMPORTANT! If the amount of payments plus these
credits is at least $1 more than your tax, the diﬀerence
will be refunded to you. It is very important that you
carefully read the following instructions for each of
these credits to ensure that you properly claim all the
credits to which you are entitled.

Line 28
Refundable Food/Excise Tax
Credit
If your federal adjusted gross income was less than
$60,000 (less than $40,000 if your filing status is Single), you may qualify for this credit.
If you are being claimed or eligible to be claimed as a
dependent by any taxpayer for federal or Hawaii income
tax purposes, you do not qualify for this credit.
For more information, see Form N-311, Refundable
Food/Excise Tax Credit.
To claim this credit. Complete Form N-311 and attach it to your return.

Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit,
including amended claims, is December 31, 2026. If
you are a fiscal year taxpayer, the deadline to claim the
credit, including amended claims, is 12 months after the
close of your taxable year. You cannot claim or amend
the credit after the deadline.

Line 29
Credit for Low-Income
Household Renters
If you occupy and pay rent for real property within
the State as your residence, your Hawaii adjusted gross
income was less than $30,000, and the rent you paid
during 2025 was more than $1,000, you may qualify for
this credit.
If you are being claimed or eligible to be claimed as a
dependent by any taxpayer for federal or Hawaii income
tax purposes, you do not qualify for this credit.
See the instructions for Schedule X, Part I, on page 26,
for more information.
To claim this credit. Complete Schedule X, Part I,
and attach it to your return.
Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit,
including amended claims, is December 31, 2026. If
you are a fiscal year taxpayer, the deadline to claim the
credit, including amended claims, is 12 months after the
close of your taxable year. You cannot claim or amend
the credit after the deadline.

1) If the invoice doesn’t have your name on it, you must
attach a statement saying that you and nobody else
is claiming the credit for the purchase described in
the invoice.
2) If the invoice has somebody else’s name on it, you
must attach an explanation.
Deadline for claiming this credit. If you are a calendar year taxpayer, the deadline to claim the credit,
including amended claims, is December 31, 2026. If
you are a fiscal year taxpayer, the deadline to claim the
credit, including amended claims, is 12 months after the
close of your taxable year. You cannot claim or amend
the credit after the deadline.

Line 32
Total Refundable Tax Credits
from Schedule CR
If you are claiming any refundable tax credits, you
must use Schedule CR, Schedule of Tax Credits, to summarize the total refundable tax credits claimed. Complete Part I of Schedule CR, and enter the amount from
Schedule CR, line 11, on line 32. Attach Schedule CR
directly behind Form N-11. See Instructions for Schedule CR for more information.

Line 34
Adjusted Tax Liability
Line 27 minus line 33. Enter the result on this line.
If line 34 is a negative number, shade the minus (-) in
the box to the left of the amount boxes.

Line 30

Nonrefundable Credits

Credit for Child and
Dependent Care Expenses

If you are being claimed or eligible to be claimed as a
dependent by any taxpayer for federal or Hawaii income
tax purposes, you do not qualify for this credit.

If you are using nonrefundable credits to oﬀset your
adjusted tax liability (line 34), the total of the nonrefundable credits used cannot be greater than your adjusted tax liability. If line 34 is zero or less, nonrefundable tax credits may not be used. Even if you are not
able to use the nonrefundable tax credits, complete the
forms for any tax credits you qualify for, and attach the
forms to your Form N-11. If the forms are not attached,
no claim for the tax credit has been made, and you will
lose the carryover of your unused tax credits.

See the instructions for Schedule X, Part II, on page
26, for more information.

Line 35

To claim this credit. Complete Schedule X, Part II,
and attach it to your return.

Total Nonrefundable Tax
Credits from Schedule CR

Certain payments made for child and dependent care
(including payments made to the State of Hawaii A+
Program) may be claimed as a credit against your tax
due.

Line 31
Credit for Child Passenger
Restraint System
Each taxpayer who files an individual income tax return for the taxable year may claim a tax credit of $25
for 2025 for the purchase of one or more new child
passenger restraint systems which comply with federal
motor vehicle safety standards. This credit is $25 per
return regardless of the cost or the number of restraint
systems purchased.
To claim this credit. Enter $25 in line 31, and attach a
copy of the sales invoice, which states the type of child
restraint system purchased, to your return.

Note: If line 34 is zero or less, no tax credit may be
used. Enter zero on line 35.
If you are claiming any nonrefundable tax credits,
you must use Schedule CR, Schedule of Tax Credits, to
summarize the total nonrefundable tax credits claimed.
Complete Part II of Schedule CR, and enter the amount
from Schedule CR, line 33, on line 35. Attach Schedule CR directly behind Form N-11. See Instructions for
Schedule CR for more information.

Line 36
Line 34 minus line 35. Enter the result on this line.
If line 36 is a negative number, shade the minus (-) in
the box to the left of the amount boxes.

Your claim for this credit may be rejected if the invoice is not attached, or if 1) or 2) applies but no statement or explanation is attached.
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