N-356: Earned Income Tax Credit (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Hawaii Form N-356 is used to calculate and claim the earned income tax credit. It figures the refundable credit based on your federal earned income credit and any unused credit from tax year 2022 that can be applied to your current tax liability. Attach it to Form N-11 or Form N-
Who files this form
Use Form N-356 to figure and claim Hawaii’s earned income tax credit or use an eligible unused credit carryover.
To qualify for the current-year credit, you must:
- File a federal income tax return and claim the federal earned income credit for the same tax year.
- Use the same filing status on your Hawaii and federal returns.
- Claim the same dependents on both returns. Having no dependents on either return also meets this requirement.
You cannot claim the credit if a final administrative or judicial decision found your credit claim fraudulent within the prior ten taxable years, or disallowed your credit claim within the prior two taxable years.
If you are claiming only an unused credit carryover from tax year 2022, skip lines 1 through 7 and begin on line 8.
When it's due
For tax year 2025, the deadline to claim or amend the credit is 12 months after the close of your taxable year. The text does not print a specific calendar filing date.
An exception applies if the IRS adjusts your federal earned income credit because of an adjustment to federal taxable income after that deadline. You must amend your Hawaii credit and file the amended Hawaii return within 90 days after the IRS adjustment is finally determined.
Unused credits from tax year 2022 cannot be carried over to taxable years beginning after December 31, 2025.
What you'll need
To claim the credit or use a carryover, complete and attach both of these to your Hawaii income tax return:
- Form N-356.
- Schedule CR.
You will also need the applicable information from:
- Your federal Form 1040 or 1040-SR, including your federal earned income credit amount.
- Your Hawaii Form N-11 or N-15, including your filing status and dependents.
- Form N-15’s Hawaii and federal adjusted gross income amounts, if you are a part-year resident or nonresident.
- Your unused earned income tax credit from tax year 2022 and adjusted tax liability, if claiming a carryover.
If claiming other nonrefundable credits when calculating the carryover you can use, complete the Credit Worksheet in the form’s instructions.
How to file
Complete Form N-356 and Schedule CR, then attach both to Form N-11 or Form N-15.
- Enter the new refundable credit from line 7 on the appropriate line of Schedule CR.
- For a tax year 2022 carryover, enter line 11 on Schedule CR in Column (a) of the appropriate credit line.
- Enter the credit applied from line 12, rounded to the nearest dollar, on Schedule CR in Column (c) of the appropriate credit line.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Completing the wrong lines for a carryover-only claim. If you are claiming only an unused tax year 2022 credit, start on line 8.
- Using the income ratio as a resident. Residents should skip lines 4 and 5 and enter 1.00 on line 6.
- Forgetting Schedule CR. The instructions require you to transfer the applicable amounts from lines 7, 11, and 12.
- Claiming older carryovers. Unused credits from tax years 2018 through 2021 cannot be claimed for tax year 2025.
- Claiming before the IRS supplies your credit amount. If you asked the IRS to calculate your federal earned income credit and have not received the amount before your Hawaii filing deadline, file Form N-11 or N-15 without the credit. Once the IRS sends the amount, you may file an amended return to claim it.
Questions people ask
How much is the Hawaii earned income tax credit?
The new refundable credit is 40% of the federal earned income credit claimed on your federal return. For part-year residents and nonresidents, that amount is multiplied by the ratio of Hawaii adjusted gross income to federal adjusted gross income.
Is the credit refundable?
Yes, the current-year earned income tax credit is refundable. The unused carryover from tax year 2022 is nonrefundable and can be used only against remaining tax liability.
Can I claim the credit without dependents?
Having no dependents does not prevent you from meeting the matching-dependents requirement. Check “Yes” on line 1c if you claim no dependents on either your Hawaii or federal return. You must still meet the other eligibility requirements.
How much of my tax year 2022 carryover can I use?
Line 12 uses the smaller of your remaining tax liability on line 10 or your unused tax year 2022 credit on line 11. Round the credit applied to the nearest dollar.