Sch. CR: Schedule of Tax Credits (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Hawaii Schedule CR summarizes refundable and nonrefundable tax credits claimed on your tax return. It also reports unused credit carryovers, credits applied to the 2025 tax year, and unused credits to carry forward to 2026.
Who files this form
Use Schedule CR to report the refundable and nonrefundable tax credits listed on the schedule with Form N-11, N-15, N-30, N-40, or N-70NP.
Part I covers refundable credits. Part II covers nonrefundable credits, including the listed carryover credits.
What you'll need
Have your main tax return and the attachments required for the credits you report. The schedule calls for these credit forms:
- Refundable credits, lines 1–9: Forms N-312, N-163, N-340, N-342, N-344, N-346, N-360, N-356, or N-364, as applicable.
- Income tax paid to another state or foreign country, line 12: Copies of the other state tax returns or federal Forms 1116. The form also directs you to the Schedule CR instructions for more information.
- Enterprise Zone Tax Credit, line 13: Form N-756.
- Carryover credits, lines 14–22: Form N-323.
- Capital Infrastructure and Earned Income credit carryovers, lines 23–24: Forms N-348 and N-356, respectively.
- Credits on lines 25–32: Forms N-586, N-884, N-330, N-342, N-358, N-325, N-360, or N-362, as applicable.
For renewable energy credits on lines 4 and 28, attach all applicable Forms N-342.
How to file
Attach Schedule CR directly behind your Form N-11, N-15, N-30, N-40, or N-70NP. Attach the credit forms required for the lines you complete.
Transfer your totals to your main return:
| Main return | Refundable total from line 11 | Nonrefundable total from line 33 |
|---|---|---|
| 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 directions.
Common mistakes
Follow these printed reminders:
- Attach Schedule CR directly behind your main return.
- Include the attachments specified for each credit you report, including all Forms N-342 for lines 4 and 28.
- On lines 4 and 28, fill in the appropriate oval to identify the energy system as solar or wind.
- Enter the totals from lines 11 and 33 on the main-return lines specified by the schedule.
Questions people ask
How do I total my refundable credits?
Add lines 1 through 9 and line 10c. Enter the total on line 11.
How do I total my nonrefundable credits?
Add lines 12 and 13 and column (c) of lines 14 through 32. Enter the total on line 33.
Where do I show unused credit carried forward?
For credit lines with carryover columns, column (a) shows unused carryover credit from the prior tax year. Column (c) shows credit applied to tax year 2025, and column (d) shows unused credit to carry over to tax year 2026.
Which filers can use line 12 for income tax paid to another state or foreign country?
Line 12 lists Form N-11, N-15, N-40, and N-70NP filers. It requires copies of the other state tax returns or federal Forms 1116.