N-15: Individual Income Tax Return (Nonresidents and Part-Year Residents) (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Form N-15 is Hawaii’s 2025 individual income tax return for nonresidents and part-year residents. It reports total income and Hawaii income, adjustments, deductions, exemptions, tax, and refundable tax credits.
Who files this form
Form N-15 is Hawaii’s individual income tax return for nonresidents and part-year residents for tax year 2025. Part-year residents must 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 2025 federal income tax return and Copy 2 of your Form W-2. The form also calls for W-2s to support Hawaii income tax withheld.
Depending on the items you report or claim, the form asks for these attachments:
- Schedule D-1 for supplemental gains or losses.
- Schedule J, Form N-11/N-15/N-40, for pensions and annuities.
- Form N-139 for moving expenses.
- 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 49 and 52.
If you list more than six dependents, use an attachment.
How to file
For the paper form:
- Use a black ink pen, enter one letter or number in each box, and fill in ovals completely. Do not submit a photocopy.
- Complete your identifying information, residency status, and filing status. Report total income in Column A and Hawaii income in Column B.
- Attach your 2025 federal return and the supporting documents called for by the form.
- Sign and date the return. If filing jointly, both spouses must sign.
Payment: Submit payment online at hitax.hawaii.gov, or attach a check or money order payable to “Hawaii State Tax Collector.” The form marks where to attach the payment.
The supplied text does not provide a mailing address or instructions for electronically filing the return. The website above is listed for payment.
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 below line 37 instead.
- Leaving line 41 blank: The form says this line must be filled in.
- Missing a joint-return signature: Both spouses must sign a joint return.
- Including the estimated tax penalty in the wrong amount: 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 leave lines 64b, 64c, and 64d blank.
- Submitting a photocopy: The form specifically says not to submit one.
Questions people ask
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 63 lets you apply part of the amount on line 62 to your 2026 estimated tax.
What bank information does the refund section request?
Lines 64b through 64d request your routing number, account type (checking or savings), and account number. If the refund will ultimately be deposited to a foreign, non-U.S. bank, fill in the oval on line 64a and do not complete those bank-information lines.
Can I authorize someone to discuss my return with the Hawaii 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 can designate $3, and your spouse can also designate $3 on a joint return.