The Hawaii N15 Tax Form is the Individual Income Tax Return specifically designed for nonresidents and part-year residents of Hawaii. This form allows individuals who do not meet the criteria for full residency to report their income and calculate their tax obligations accordingly. Completing the N15 is essential for ensuring compliance with Hawaii's tax laws, so take the first step by filling out the form today.
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The Hawaii N15 Tax Form serves as a crucial document for nonresidents and part-year residents of Hawaii who need to report their individual income tax. This form is specifically designed for those who do not qualify as full-time residents, allowing them to accurately calculate their tax obligations based on their income earned while residing in the state. The N15 form includes sections for personal information, income details, and deductions, ensuring that filers can comprehensively report their financial situation. Notably, it requires the attachment of copies of federal income tax returns and W-2 forms, emphasizing the need for thorough documentation. Additionally, the form incorporates various tax credits and exemptions that may apply to the filer, which can significantly impact the overall tax liability. By understanding the components of the N15, individuals can navigate their tax responsibilities more effectively, ensuring compliance with Hawaii's tax laws while maximizing potential refunds or minimizing owed amounts.
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
Spouse’s Last Name
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)
of your Spouse’s last name.
City, town or post office
State
Postal/ZIP code
Spouse's Social
If Foreign address, enter Province and/or State
Country
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
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
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)
8
Interest income from the worksheet on page 38 of
the Instructions
9
Ordinary dividends
10
State income tax refund from the worksheet on
page 38 of the Instructions
11
Alimony received
12
Business or farm income or (loss)
13
Capital gain or (loss) from the worksheet on
14
Supplemental gains or (losses)
(attach Schedule D-1)
15
IRA distributions
16
Pensions and annuities (see Instructions and
attach Schedule J, Form N-11/N-15/N-40)
17
Rents, royalties, partnerships, estates, trusts, etc
18
Unemployment compensation (insurance)
19
Other income (state nature and source)
________________________________
20
Add lines 7 through 19
Total Income
21
Certain business expenses of reservists, performing
artists, and fee-basis government officials
22
IRA deduction
23
Student loan interest deduction from the worksheet
on page 42 of the Instructions
24
Health savings account deduction
25
Moving expenses (attach Form N-139)
26
Deductible part of self-employment tax
27
Self-employed health insurance deduction
28
Self-employed SEP, SIMPLE, and qualified plans
29
Penalty on early withdrawal of savings
30
Alimony paid (Enter name and SS No. of recipient)
31 Payments to an individual housing account .
31
32 First $7,152 of military reserve or Hawaii
national guard duty pay
32
N152C0S1
Page 3 of 4
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
35
Line 20 minus line 34 ....
Adjusted Gross Income
36
Federal adjusted gross income (see page 22 of the Instructions)
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)
38c
Interest expense (from Worksheet NR-3 or PY-3)
38d
Contributions (from Worksheet NR-4 or PY-4)
38e
Casualty and theft losses
(from Worksheet NR-5 or PY-5)
38f
Miscellaneous deductions
(from Worksheet NR-6 or PY-6)
40a
If you checked filing status box: 1 or 3 enter $2,200;
2 or 5 enter $4,400; 4 enter $3,212
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)
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.
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
45
Refundable Food/Excise Tax Credit
(attach Form N-311) DHS, etc. exemptions
.....45
46
Credit for Low-Income Household
Renters (attach Schedule X)
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)
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
Worksheet on page 41 of the Instructions.
Page 4 of 4
N15_F 2021A 04 VID01
52
Total nonrefundable tax credits (attach Schedule CR)
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
58 Add lines 54 through 57.
57
Amount paid with extension
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):
60a Hawaii Schools Repairs and Maintenance Fund
$2
60b Hawaii Public Libraries Fund
$5
60c Domestic and Sexual Violence / Child Abuse and Neglect Funds
61 Add the amounts of the Xs on lines 60a through 60c and enter the total here
61
62
Line 59 minus line 61
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
...........................
65
AMOUNT YOU OWE (line 53 minus line 58)
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)
69
AMENDED RETURN ONLY - Balance due (refund) with amended return. (See Instructions) (attach Sch. AMD)
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?
(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)
Your Occupation
Daytime Phone Number
Your Spouse’s Occupation
Paid
Preparer’s
Check if
Preparer’s identification number
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
After gathering all necessary documents, you are ready to complete the Hawaii N15 Tax form. This form is for nonresidents and part-year residents filing their individual income tax return. Ensure you have your federal income tax return and W-2 forms ready to assist you in filling out the required information.
The Hawaii N15 Tax Form is used by nonresidents and part-year residents to report their income and calculate their state tax liability. This form is specifically for individuals who have earned income in Hawaii but do not live there for the entire tax year. It is important to fill it out accurately to ensure compliance with state tax laws.
If you earned income in Hawaii but are not a full-time resident, you will need to file the N15 form. This includes individuals who lived in Hawaii for only part of the year or those who are nonresident aliens. If you are unsure about your residency status, reviewing the state guidelines or consulting a tax professional may help clarify your situation.
When filing the N15 form, you must attach the following documents:
Make sure not to submit photocopies of the N15 form itself; only the original is accepted.
Your Hawaii income includes all income earned from sources within the state. This can include wages, salaries, tips, and other types of income. You will need to report this income on the N15 form in Column B. Be sure to refer to the instructions provided with the form for specific guidance on calculating and reporting your income accurately.
If you discover an error after submitting your N15 form, you can file an amended return. To do this, you will need to check the box indicating that it is an amended return and provide the corrected information. It is important to file the amended return as soon as possible to avoid potential penalties or interest charges.
If you owe taxes after completing your N15 form, you can make your payment online through the Hawaii Department of Taxation's website. Alternatively, you can send a check or money order along with your N15 form. Ensure that your payment is made out to “Hawaii State Tax Collector.”
If you are entitled to a refund, it will be processed after your N15 form is reviewed. You can choose to have your refund deposited directly into your bank account. If you prefer a paper check, it will be mailed to the address you provided on the form. Keep in mind that the processing time for refunds can vary, so it’s wise to check the status if it takes longer than expected.
Not using ALL CAPITAL LETTERS for names and addresses. This is a requirement on the form.
Forgetting to attach Form W-2. This form is essential for reporting wages and salaries.
Leaving the Social Security Number section blank. This number is crucial for identification.
Incorrectly entering the filing status. Make sure to check the correct box for your situation.
Not including the amount of exemptions claimed. This can affect your tax calculation.
Failing to report all sources of income. This includes wages, interest, and dividends.
Omitting deductions that you qualify for. Review the instructions to ensure you claim all eligible deductions.
Not signing the form. Both you and your spouse must sign if filing jointly.
Submitting a photocopy of the form instead of the original. Only the original form should be sent.
Ignoring the instructions provided on the form. These instructions contain important information for accurate completion.
The Hawaii N15 Tax form is essential for nonresidents and part-year residents filing their state income tax. Alongside this form, several other documents may be required to ensure accurate reporting and compliance. Below is a list of commonly used forms and documents that often accompany the N15 Tax form.
Having these documents prepared and attached will facilitate a smoother filing process. It is important to ensure that all information is accurate and complete to avoid delays or issues with your tax return.
The Hawaii N15 Tax form is similar to the IRS Form 1040, which is the standard individual income tax return used in the United States. Both forms require taxpayers to report their income, claim deductions, and calculate their tax liability. While the 1040 is used for residents, the N15 specifically caters to nonresidents and part-year residents in Hawaii, reflecting the unique tax obligations in the state. Each form guides taxpayers through the process of determining their taxable income and any credits they may qualify for, ensuring compliance with federal and state tax laws.
Another document similar to the Hawaii N15 is the IRS Form 1040NR, which is designed for nonresident aliens. Like the N15, the 1040NR is tailored for individuals who do not meet the requirements to be considered residents for tax purposes. Both forms require detailed reporting of income earned in the respective jurisdictions. They also have specific sections for deductions and credits, allowing nonresidents to navigate their tax responsibilities while ensuring they are taxed only on income sourced from within the jurisdiction.
The California Form 540NR is another comparable document. This form serves nonresidents and part-year residents of California, much like the Hawaii N15. Both forms ask for income earned in the respective state and allow for various deductions. They share similarities in structure and purpose, ensuring that individuals who live or work in these states but do not qualify as full residents can accurately report their income and calculate their tax obligations.
The New York State IT-203 form is also similar to the Hawaii N15. It is used by nonresidents and part-year residents of New York to report income. Like the N15, the IT-203 allows individuals to detail their income and claim applicable deductions and credits. Both forms require taxpayers to indicate their residency status and provide a breakdown of income earned within the state, ensuring fair taxation based on where income is generated.
Form 1040-SR is another document that shares similarities with the Hawaii N15. This form is specifically designed for seniors, allowing them to report their income and claim deductions. While the 1040-SR is not exclusively for nonresidents, it includes features that simplify the filing process for older taxpayers. Both forms facilitate the reporting of income and deductions, making it easier for individuals to fulfill their tax obligations.
The IRS Form 8862, used to claim the Earned Income Tax Credit after disallowance, has some parallels with the N15 in terms of claiming credits. While not a tax return itself, the 8862 is often filed alongside the 1040 or 1040NR to reclaim tax benefits. The N15 also includes sections for various credits, allowing taxpayers to maximize their refunds or reduce their tax liabilities based on their specific circumstances.
Lastly, the Massachusetts Form 1-NR/PY is similar to the Hawaii N15 as it caters to nonresidents and part-year residents of Massachusetts. Both forms require individuals to report income earned in the state and provide information on deductions and credits. They ensure that those who do not reside fully in the state can still comply with tax regulations while only being taxed on income sourced from within the state.
When filling out the Hawaii N15 Tax form, it’s essential to approach the process with care. Here are some important dos and don’ts to keep in mind:
By following these guidelines, you can help ensure a smoother filing experience with the Hawaii N15 Tax form.
Here are some common misconceptions about the Hawaii N15 Tax form:
Understanding these misconceptions can help ensure that you file correctly and avoid potential issues with your tax return.
Here are some key takeaways for filling out and using the Hawaii N15 Tax form: