For the 2025 tax year, the State of Hawaii Department of Taxation provides specific instructions for various individual income tax forms. Residents must use Form N-11, while nonresidents and part-year residents use Form N-15. Both forms are due by April 20, 2026, and payments should be made payable to the “Hawaii State Tax Collector.”
Key Forms and Their Purposes
- Form N-11 — Used by Hawaii residents for individual income tax returns. Includes guidance for resident taxpayers and references to additional schedules such as Schedule D-1 for business property sales.
- Form N-15 — Used by nonresidents and part-year residents. Includes similar instructions and deadlines as Form N-11, with specific guidance for those not domiciled in Hawaii for the entire year.
- Form N-103 — Used to calculate the Hawaii tax treatment of the sale of a principal residence. The form determines the taxable gain, if any, after applying the applicable exclusion and is used to compute the amount to report on the Hawaii income tax return. The instructions also discuss the Hawaii treatment of Qualified Opportunity Fund (QOF) investments under Act 69, Session Laws of Hawaii 2019, which generally conforms to the federal Qualified Opportunity Zone provisions.
- Schedule D-1 — Used to report sales of business property, involuntary conversions, and recapture amounts under IRC Sections 179 and 280F(b)(2). Must be filed with Forms N-15, N-20, N-30, N-35, or N-40.
Important Notes
- Do not confuse Hawaii's Schedule D-1 with the federal Schedule D or other federal schedules, as Hawaii Schedule D-1 has a different purpose and filing requirements.
- Act 69, Session Laws of Hawaii 2019, generally conforms Hawaii income tax law to the federal Qualified Opportunity Zone provisions, including the treatment of Qualified Opportunity Fund (QOF) investments.
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Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex tax situations, consult a CPA or tax attorney.