The Hawaii N-15 Tax Form is the Individual Income Tax Return specifically designed for nonresidents and part-year residents of Hawaii. This form allows individuals to report their income and calculate their tax liability for the calendar year. Understanding how to complete the N-15 is essential for ensuring compliance with Hawaii's tax laws.
The Hawaii N15 Tax form serves as a crucial document for nonresidents and part-year residents who need to report their income and calculate their tax obligations to the state. This form is specifically designed for individuals who may not have been full-time residents of Hawaii during the tax year, allowing them to accurately reflect their income earned while living or working in the state. The N15 requires filers to provide personal information, including names, Social Security numbers, and addresses, ensuring that the state can properly identify taxpayers. Additionally, the form outlines various income sources, such as wages, interest, and business income, alongside deductions and credits that can help reduce overall tax liability. Notably, filers must attach their federal income tax return and any relevant W-2 forms, which provide essential details about their earnings. The N15 also includes sections for claiming exemptions, calculating adjusted gross income, and determining the final tax owed or refund due. Understanding the intricacies of this form is vital for anyone navigating Hawaii's tax landscape, ensuring compliance and potentially maximizing their tax benefits.
Filling out the Hawaii N15 Tax form can be challenging. Many individuals make common mistakes that can lead to delays or issues with their tax returns. Here are six frequent errors to avoid.
One common mistake is failing to attach the necessary documents. Taxpayers must include a copy of their W-2 forms and their federal income tax return. Without these documents, the form may be considered incomplete, which can result in processing delays.
Another error involves incorrect personal information. Entering names, Social Security numbers, or addresses incorrectly can create significant issues. Ensure that all information matches official documents. Use all capital letters for names as instructed to avoid confusion.
Many people also overlook their filing status. Selecting the wrong status can affect tax calculations and deductions. For example, if someone qualifies as head of household but selects single, they may miss out on valuable tax benefits.
Additionally, miscalculating income is a frequent issue. It's crucial to accurately report all sources of income, including wages, interest, and dividends. Double-check the figures entered in the total income section to ensure they align with the attached W-2 forms.
Claiming exemptions incorrectly is another mistake. Taxpayers must carefully count their dependents and ensure that they fill in the correct number on the form. This includes understanding who qualifies as a dependent and how many exemptions can be claimed.
Finally, neglecting to sign and date the form is a common oversight. Both the taxpayer and spouse (if filing jointly) must sign. An unsigned form is invalid and will not be processed, leading to further delays.
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
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