The Hawaii N15 Tax Form is the Individual Income Tax Return specifically designed for nonresidents and part-year residents of Hawaii. This form enables eligible individuals to report their income and calculate their tax liability for the state. Completing the N15 is essential for those who have earned income in Hawaii but do not meet the residency requirements.
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The Hawaii N15 Tax form serves as the Individual Income Tax Return for nonresidents and part-year residents of Hawaii. This form is crucial for individuals who earn income in Hawaii but do not meet the residency requirements for full-time residents. It is designed to capture various types of income, including wages, interest, dividends, and business earnings, while also allowing for specific deductions and credits that can reduce tax liability. Notably, filers must attach copies of their federal income tax return and any relevant W-2 forms to substantiate their reported income. The form also includes sections to claim exemptions for dependents and provides options for different filing statuses, such as single or married filing jointly. Additionally, it outlines the process for calculating adjusted gross income and taxable income, ensuring that nonresidents can accurately report their financial obligations to the state. Understanding the nuances of the N15 form is essential for compliance and to maximize potential tax benefits.
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
G45 Hawaii - Amendment provisions ensure that businesses can rectify inaccuracies or omissions without undue complication.
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Hawaii State Tax Forms - Includes detailed notes on filing status eligibility and implications for tax computation and credit eligibility.