N-615: Computation of Tax for Children Under Age 14 Who Have Investment Income of More than $1,000 (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Hawaii Form N-615 computes tax for children under age 14 who have unearned income of more than $1,000. It calculates the child’s net unearned income, tentative tax based on the parent’s tax rate, and the child’s tax to report on Form N-11 or Form N-15.
Who files this form
For tax year 2025, Form N-615 computes tax for children under age 14 who have unearned income of more than $1,000. Attach it only to the child’s Form N-11 or Form N-15.
If the child’s unearned income on line 1 is $1,000 or less, stop and do not file Form N-615.
What you'll need
Have these returns and details available to complete the form:
- The child’s name, Social Security number, unearned income, and filing status.
- The child’s Form N-11 or Form N-15, including taxable income and whether the child itemized deductions.
- The parent’s name, Social Security number, filing status, taxable income, and tax from Form N-11 or Form N-15.
- Line 5 amounts from Forms N-615 for any other children of the parent named on this form.
The form refers to separate instructions, including for a child who itemized deductions. Its tax calculation lines also refer to the Tax Table, Tax Rate Schedule, Capital Gains Tax Worksheet in the Form N-11 or N-15 instructions, or Form N-168.
How to file
Attach Form N-615 only to the child’s Form N-11 or Form N-15.
After completing the calculation, enter the larger of line 16 or line 17 on line 18, using whole dollars only. Also enter that amount on the child’s Form N-11, line 27, or Form N-15, line 44. Indicate that tax from Form N-615 is included.
Common mistakes
- Do not file this form if line 1 is $1,000 or less.
- Do not confuse the stopping rules: if line 3 is zero or less, or line 5 is zero, stop completing the form but still attach it to the child’s return.
- Read the separate instructions before entering the parent’s name, as the form cautions.
- On line 7, include only the line 5 amounts for the parent’s other children. Do not include this child’s line 5 amount.
- On line 10, do not include any tax from Form N-152 or Form N-814.
- Use whole dollars on line 18 and indicate on the child’s return that tax from Form N-615 is included.
Questions people ask
What goes on line 2 if the child did not itemize deductions?
Enter $1,000. If the child itemized deductions, the form directs you to the separate instructions.
What if the parent’s taxable income is zero or less?
Enter zero on line 6.
What if lines 4 and 5 are the same?
Enter zero on line 15 and go to line 16.
Do references to marriage and spouses include civil unions?
Yes. The form states that “married” also refers to “in a civil union,” and “spouse” also refers to “civil union partner.”