Sch. CR: Schedule of Tax Credits (2024)
Hawaii · Hawaii DoTax · Used for tax years 2024
Hawaii Schedule CR summarizes refundable and nonrefundable tax credits reported with Form N-11, N-15, N-30, N-40, or N-70NP. It also tracks unused credit carryovers, credits applied to the 2024 tax year, and unused credits to carry over to 2025.
Who files this form
Schedule CR reports refundable and nonrefundable tax credits claimed with Hawaii Form N-11, N-15, N-30, N-40, or N-70NP. Attach it directly behind the applicable return.
The credit for income tax paid to another state or foreign country on line 11 is listed for N-11, N-15, N-40, and N-70NP filers.
What you'll need
Attach the forms listed for the credits you claim:
- Refundable credits, lines 1–8: Forms N-312, N-163, N-340, all applicable Forms N-342, N-344, N-346, N-360, and N-356, respectively.
- Income tax paid to another state or foreign country, line 11: Copies of other state tax returns or federal Forms 1116. The form also refers you to the Schedule CR instructions for more information.
- Enterprise Zone Tax Credit, line 12: Form N-756.
- Carryover credits, lines 13–21: Form N-323.
- Capital Infrastructure carryover, line 22: Form N-348.
- Earned Income Tax Credit carryover, line 23: Form N-356.
- Low-Income Housing, line 24: Form N-586.
- Employment of Vocational Rehabilitation Referrals, line 25: Form N-884.
- School Repair and Maintenance, line 26: Form N-330.
- Nonrefundable Renewable Energy Technologies, line 27: All applicable Forms N-342.
- Healthcare Preceptor, line 28: Form N-358.
- Historic Preservation, line 29: Form N-325.
- Nonrefundable Renewable Fuels Production, line 30: Form N-360.
- Pass-Through Entity Tax Credit, line 31: Form N-362.
How to file
Attach Schedule CR directly behind Form N-11, N-15, N-30, N-40, or N-70NP, along with the required credit forms.
Transfer your totals to the applicable return:
| Return | Refundable total from Schedule CR, line 10 | Nonrefundable total from Schedule CR, line 32 |
| --- | --- | --- |
| N-11 | Line 32 | Line 35 |
| N-15 | Line 49 | Line 52 |
| N-30 | Line 12 | Line 14 |
| N-40 | Schedule G, line 2 | Schedule G, line 4 |
| N-70NP | Line 18 | Line 20 |
The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
- Do not leave out the attachments specified for your credits. Lines 4 and 27 call for all applicable Forms N-342.
- For the renewable energy credits on lines 4 and 27, remember to fill in the appropriate Solar or Wind oval.
- Place Schedule CR directly behind your return, as the form instructs.
- Remember to transfer the refundable and nonrefundable totals to the return lines specified on Schedule CR.
Questions people ask
How do I total my refundable credits?
Add lines 9a through 9c and enter the result on line 9d. Then add lines 1 through 8 and line 9d to get the total on line 10.
How do I total my nonrefundable credits?
Add lines 11 and 12 and column (c) of lines 13 through 31. Enter the total on line 32.
What do the credit columns mean?
Column (a) shows unused carryover credit from the prior tax year. Where provided, column (b) shows new credit claimed for 2024. Column (c) shows credit applied to 2024, and column (d) shows unused credit to carry over to 2025.
Where do I report renewable energy technology credits?
For systems installed and placed in service on or after July 1, 2009, the form lists refundable credits on line 4 and nonrefundable credits on line 27, with all applicable Forms N-342 attached. Carryover credits for systems installed and placed in service before July 1, 2009, are listed on line 19, with Form N-323 attached.