Source: https://files.hawaii.gov/tax/forms/2018/n11ins.pdf#page=23
Pages 23-23, text extracted with pdftotext (poppler), reading order.

Tax Rate Schedules
You must use the Tax Rate Schedules on
page 54 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 39 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 39.
Some taxpayers will have Hawaii gain adjustments. Before filling in the worksheet, determine whether you have adjustments from
the Hawaii Additions Worksheet on page 37,
e (gain adjustment), or j (other adjustments);
from the Hawaii Subtractions Worksheet on
page 37, 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 short-term adjustments for assets
held for a year or less.

Total Tax Liability
Use the Tax Computation Worksheet on
page 39 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 $50,000 (less than $30,000 if your filing status is Single), you may qualify for this
credit.

For more information, see Form N-311, Refundable Food/Excise Tax Credit.

systems which comply with federal motor vehicle safety standards.

Note: Do not claim 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.

Note: This credit is $25 per return regardless
of the cost or the number of restraint systems
purchased.

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, 2019. 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 2018
was more than $1,000, you may qualify for
this credit. See the instructions for Schedule
X, Part I, on page 33.
Note: Do not claim 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.
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, 2019. 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 30
Credit for Child and
Dependent Care Expenses
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. See the instructions for Schedule X, Part II, on page 34.
Note: Do not claim 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.
To claim this credit. Complete Schedule X,
Part II, and attach it to your return.

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 for 2018 for the purchase
of one or more new child passenger restraint

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.
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.
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, 2019. 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 of the following
refundable tax credits, you must use Schedule CR, Schedule of Tax Credits, to summarize the total refundable tax credits claimed.
Complete Part II of Schedule CR, and enter
the amount from Schedule CR, line 27, on line
32. Attach Schedule CR directly behind Form
N-11.
The following refundable tax credits are included on Schedule CR:

Capital Goods Excise Tax
Credit
A 4% credit is available to Hawaii businesses
that acquire qualifying business property and
place it in service during the taxable year.
For more information, see the instructions
for Form N-312, Tax Information Release
No. 88-6, “Capital Goods Excise Tax Credit,”
Tax Information Release No. 88-8, “Capital
Goods Excise Tax Credit Recapture,” Tax Information Release No. 89-4, “The Taxpayer
Who Is Entitled To The Capital Goods Excise
Tax Credit When The Parties Characterize A
Transaction As A Lease Or Sale-Leaseback,”
and Tax Information Release No. 2001-4,
“The Definition of “Cost”; The Payment of Tax
Requirement; and Safe Harbor Guidelines
Pertaining to the Capital Goods Excise Tax
Credit.”
To claim this credit. Complete Form N-312
and Schedule CR and attach them 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, 2019. If you are a fiscal year
taxpayer, the deadline to claim the credit, inPage 23

