Hawaii Schedule X is used to claim certain refundable and nonrefundable tax credits, including the Child and Dependent Care Expenses Credit, as provided under Hawaii income tax law and reported on Form N-15, Schedule X.
Schedule X does not contain a “Qualified Exemptions” section; instead, it is a structured credit schedule used to compute and claim eligible tax credits.
Key Points from Hawaii Schedule X
Child and Dependent Care Expenses Credit:
- Reported on Schedule X (Form N-15, Part II).
- Available to eligible taxpayers who incur qualifying child and dependent care expenses.
- Payments made to qualified care providers, including the Hawaii A+ After-School Program, may qualify for the credit if other requirements are met.
- Generally not available to nonresident taxpayers.
Medical Expense Treatment
- Dependent care expenses used to compute the Child and Dependent Care Credit cannot also be claimed as an itemized deduction for medical expenses.
- Medical expenses, if eligible, are claimed separately on Worksheet A-1 (Itemized Deductions) under Form N-11 or Form N-15 instructions.
- A taxpayer must not use the same expense for both a tax credit and an itemized deduction.
Filing and Amended Return Requirements
- If Schedule X credits are claimed or adjusted on an amended return, taxpayers must attach Schedule X and Schedule CR (if applicable) to the amended Hawaii return.
- All credit computations must follow the instructions provided in the Form N-11 and Form N-15 instructions.
Source:
Form N-11
Form N-15
Disclaimer: Always verify details with the official forms and instructions from the Hawaii Department of Taxation or consult a tax professional for personalized advice.