N-15: Individual Income Tax Return (Nonresidents and Part-Year Residents) (2024)
Hawaii · Hawaii DoTax · Used for tax years 2024
Hawaii Form N-15 is the 2024 individual income tax return for nonresidents and part-year residents. It reports total income and Hawaii income, adjustments, deductions, exemptions, and tax credits to calculate Hawaii taxable income and tax liability.
Who files this form
Form N-15 is Hawaii’s individual income tax return for nonresidents and part-year residents for tax year 2024. Part-year residents are asked to enter their period of Hawaii residency.
The supplied form does not state income thresholds or other rules for deciding whether you must file.
What you'll need
- Attach a copy of your 2024 federal income tax return.
- Attach Copy 2 of Form W-2. The wages and Hawaii withholding lines also call for W-2 attachments.
- Have Social Security numbers for yourself, your spouse if applicable, and any dependents. Use an attachment if you list more than six dependents.
Depending on the entries you make, the form also calls for:
- Schedule D-1 for supplemental gains or losses and Schedule J, Form N-11/N-15/N-40, for pensions and annuities.
- Form N-139 for moving expenses and 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 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 49 and 52.
- Schedule AMD for amended-return entries on lines 68 and 69.
How to file
Complete the return and attach the required documents. Sign and date it. Both spouses must sign a joint return.
For payment, the form says to either:
- Pay online at hitax.hawaii.gov, or
- Attach a check or money order payable to “Hawaii State Tax Collector.”
The supplied text does not give a mailing address or instructions for electronically filing the return. The online option printed on the form is for payment.
Common mistakes
- Submitting a photocopy: The form says not to submit a photocopy. Use a black ink pen, enter one letter or number in each box, and fill in ovals completely.
- Skipping the identifying section: Complete the section marked “IMPORTANT,” including the first four letters of your last name in capital letters and your Social Security number.
- Claiming yourself when someone else can claim you: If you can be claimed as a dependent on another return, do not fill in oval 6a. Fill in the oval below line 37 instead.
- Leaving line 41 blank: The form says this line must be completed.
- Including the estimated tax penalty in the wrong total: Do not include the line 67 penalty in line 59 or line 65.
- Entering bank details for a refund ultimately going to a foreign bank: Fill in the foreign-bank oval on line 64a and do not complete lines 64b, 64c, or 64d.
Questions people ask
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 63 lets you apply an amount from line 62 to your 2025 estimated tax.
Can I request a refund to a checking or savings account?
The form provides fields for a routing number, account number, and checking or savings account selection. If the refund will ultimately go to a foreign bank, mark the foreign-bank oval and leave those account fields blank.
Can I let someone else discuss my return with the Department of Taxation?
Yes. Complete the designee section with that person’s name, phone number, and identification number. The form says 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 for the $3 designation will not change your tax or refund. A joint return includes a separate choice for your spouse.