N-11: Individual Income Tax Return (Resident Form) (2025)

Who files this form

Form N-11 is Hawaii’s individual income tax return for residents for tax year 2025. It includes filing statuses for single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse.

The supplied form does not state income thresholds or other rules that determine whether you must file.

What you'll need

Have the information and attachments that apply to your return:

• Your Social Security number, your spouse’s information if applicable, and each dependent’s name, Social Security number, and relationship to you.
• Your federal adjusted gross income and information for the Hawaii additions and subtractions listed on the form.
• Copy 2 of Form W-2. The form also says to attach W-2s for Hawaii income tax withheld.
• Amounts of 2025 estimated tax payments, estimated tax applied from your 2024 return, and payments made with an extension.
• Worksheets A-1 through A-6, as applicable, if you itemize deductions.

Additional attachments depend on what you claim:

• An affidavit for the exceptional trees deduction.
• Form N-311 for the Refundable Food/Excise Tax Credit.
• Schedule X for the low-income household renters credit or the child and dependent care expenses credit.
• A copy of the invoice for the child passenger restraint system credit.
• Schedule CR for credits reported on lines 32 and 35.
• An attachment listing dependents if you have more than six.

How to file

Complete the paper form using a black ink pen. Enter one letter or number in each box and fill in ovals completely. Do not submit a photocopy.

Sign and date the return. If filing jointly, both spouses must sign.

For a payment, the form says to pay online at hitax.hawaii.gov or attach a check or money order payable to “Hawaii State Tax Collector.” Attach the payment in the marked area.

The supplied text does not provide a mailing address or instructions for electronically filing the return. The website listed on the form is identified as a payment option.

Common mistakes

• Claiming yourself when someone else can claim you. If you can be claimed as a dependent on another person’s return, do not fill in oval 6a. Fill in the oval above line 21 instead.
• Leaving line 24 blank. The form says this line must be completed.
• Entering cents or failing to mark a loss. Round to the nearest dollar. For a negative amount, shade the minus sign in the box.
• Assuming all itemized deductions are allowed. The form warns that deductions may be limited when Hawaii adjusted gross income is above a certain amount. That amount is not provided in the supplied text.
• Entering bank details for a refund ultimately going to a foreign bank. Fill in the foreign-bank oval and leave lines 47b, 47c, and 47d blank.
• Including the estimated tax penalty on the wrong lines. Do not include the line 50 penalty on line 42 or line 48.
• Missing a spouse’s signature. Both spouses must sign a joint return.

Questions people ask

Can I apply part of my overpayment to next year’s estimated tax?

Yes. Line 46 lets you apply an amount from line 45 to your 2026 estimated tax. Line 47a shows the remaining amount to be refunded.

What bank information does the refund section ask for?

It asks for a routing number, a checking or savings account selection, and an account number. If the refund will ultimately be deposited to a foreign bank, fill in the foreign-bank oval and do not complete those bank information lines.

Can I authorize someone to discuss my return with the Department of Taxation?

Yes. Complete the designee section with the person’s name, phone number, and identification number. The form states that this is not a full power of attorney.

Will choosing the Hawaii Election Campaign Fund change my tax or refund?

No. The form says filling in the “Yes” oval will not change your tax or refund. You may designate $3, and your spouse may also designate $3 on a joint return.

Official sources

• https://files.hawaii.gov/tax/forms/current/n11_i.pdf