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Hawaii School-Level Fund
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If you want to contribute $2 to the Hawaii School-Level Minor Repairs and Maintenance Special Fund (or $4 if your spouse also wants to contribute and you are filing jointly), fill in the appropriate oval(s). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the...
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Hawaii Other Subtractions |
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Other Hawaii Subtractions From Federal AGI This line is used to report other items that are taxed by the federal government but are not taxed by Hawaii, such as: • Interest on federal obligations, including U.S. Savings Bonds. • Differences in the taxable portion of the Hawaii tax re...
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Hawaii Election Campaign Fund
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Hawaii Election Campaign Fund This fund helps to provide accountability, transparency, integrity and a level playing field for State and County candidates in Hawaii elections. If you have a tax liability of at least $3 ($6 if married and filing a joint re- Page 31 turn), you can choose to contrib...
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Hawaii Final Return |
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If you are giving up your Hawaii residency at the end of the year, write the words "FINAL RETURN" in the upper left hand corner of the return. This type of return cannot be e-filed....
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Hawaii MFS Exemption for Spouse
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If you are married filing separately, you can take your spouses exemption only if your spouse is not filing a return, had no income, and was not the dependent of someone else. If your spouse meets these qualifications, check the Yes box here. If at the end of the taxable year, you were divorced or...
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Hawaii Subtractions From Federal AGI |
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Pensions Hawaii does not tax qualifying distributions from an employer-funded pension plan. If you received qualifying distributions from an employer-funded profit sharing, defined contribution, or defined benefit plan, or from a government retirement system (e.g., federal civil service, military ...
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Hawaii School-Level Fund
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If you want to contribute $2 to the Hawaii School-Level Minor Repairs and Maintenance Special Fund (or $4 if your spouse also wants to contribute and you are filing jointly), fill in the appropriate oval(s). No other amounts can be accepted. Your contribution will reduce your refund. Once made, the...
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Hawaii Subtractions From Federal AGI |
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PensionsHawaii does not tax qualifying distributions from an employer-funded pension plan. If you received qualifying distributions from an employer-funded profit sharing, defined contribution, or defined benefit plan, or from a government retirement system (e.g., federal civil service, military pe...
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Hawaii Election Campaign Fund
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This fund helps to provide accountability, transparency, integrity and a level playing field for State and County candidates in Hawaii elections. If you have a tax liability of at least $3 ($6 if married and filing a joint return), you can choose to contribute to the Hawaii Election Campaign Fund. ...
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Hawaii Final Return |
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If you are giving up your Hawaii residency at the end of the year, write the words “FINAL RETURN” on the top middle of the return....
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Hawaii MFS Exemption for Spouse
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If you are married filing separately, you can take your spouses exemption only if your spouse is not filing a return, had no income, and was not the dependent of someone else. If your spouse meets these qualifications, you may claim the spouse's exemption. If at the end of the taxable year, you we...
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Hawaii Total Investment Interest Expense |
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Enter the investment interest paid or accrued during the tax year, regardless of when you incurred the indebtedness. Investment interest is interest paid or accrued on a loan (or part of a loan) that is allocable to property held for investment (as defined later). Include investment interest expen...
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Hawaii Underpayment Penalty
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Who Must Pay the Underpayment Penalty You may be charged a penalty if you did not pay enough estimated tax by any of the due dates or if you did not have enough Hawaii income tax withheld. This is true even if you are due a refund when you file your tax return. The penalty is figured separately for...
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Hawaii Annualized Installment Method |
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Annualized income installment method and/or adjusted seasonal installment method. If the corporation’s income varied during the year because, for example, it operated its business on a seasonal basis, it may be able to lower or eliminate the amount of one or more required installments by usin...
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Hawaii Credit for Low-Income Household Renters
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Each resident taxpayer who occupies and pays rent for real property within the State as his or her residence and who files an individual income tax return for the taxable year, including those who have no income or no income taxable under chapter 235, HRS, may claim a tax credit of $50 per qualifie...
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