N-11SF: Simplified Individual Income Tax Return (Resident Form) (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Hawaii Form N-11SF is a simplified resident individual income tax return for 2025 used only to claim the Refundable Food/Excise Tax Credit. It reports zero federal and Hawaii adjusted gross income, the credit amount, optional fund contributions, and the resulting refund.
Who files this form
Form N-11SF is a simplified resident return for taxpayers who meet all of these conditions for tax year 2025:
- Are claiming only the Refundable Food/Excise Tax Credit.
- File as Single or Married Filing Jointly.
- Have no dependents.
- Have $0 in both federal and Hawaii adjusted gross income.
- Cannot be claimed as a dependent on another taxpayer’s return.
- Were physically present and alive in Hawaii for more than 9 months in 2025.
- Were not in prison or jail for the entire taxable year.
- Are not claiming itemized deductions.
The form lists who may use it, but does not state who is required to file a return.
When it's due
For tax year 2025, the deadline to claim the Refundable Food/Excise Tax Credit is December 31, 2026.
What you'll need
- Attach a copy of your valid government-issued ID.
- Have your Social Security number ready, along with your spouse’s Social Security number if filing jointly.
- The form also asks for your name, mailing or home address, occupation, and daytime phone number, plus your spouse’s information if filing jointly.
Common mistakes
- Missing signatures: Sign page 2. If filing jointly, both spouses must sign or the refund may be delayed.
- Missing ID attachment: Attach a copy of your valid government-issued ID.
- Submitting a photocopy of the return: The form says not to submit a photocopy.
- Not following the entry instructions: Use a black ink pen, put one letter or number in each box, and fill in ovals completely. Select only one filing-status oval.
- Incorrect last-name entries: Enter the first four letters of your last name in ALL CAPITAL letters in the designated boxes. Do the same for your spouse where applicable.
- Writing in the restricted area: Leave the area marked “DO NOT WRITE IN THIS AREA” blank.
Questions people ask
Can I use this form if my adjusted gross income is more than zero?
No. Both federal and Hawaii adjusted gross income must be $0.
Can I use this form if I have dependents?
No. This form is for taxpayers with no dependents who also cannot be claimed as a dependent on another taxpayer’s return.
Can I make contributions from my credit?
The form offers contribution choices for yourself and your spouse: $2 to the Hawaii Schools Repairs and Maintenance Fund, $5 to the Hawaii Public Libraries Fund, and $5 to the Domestic and Sexual Violence / Child Abuse and Neglect Funds. Add the selected amounts on line 44. Your refund on line 47a is line 28 minus line 44.
Can I designate someone to discuss my return with the Hawaii Department of Taxation?
Yes. Page 2 has a section for the designee’s name, phone number, and identification number. This designation is not a full power of attorney.