Sch. X: Tax Credits for Hawaii Residents (2024)
Hawaii · Hawaii DoTax · Used for tax years 2024
Hawaii Schedule X is used to calculate the credit for low-income household renters and the credit for child and dependent care expenses. It also reports dependent care benefits and determines deductible, excluded, and taxable amounts. Both pages must be attached to Form N-11 or N
Who files this form
Schedule X is for Hawaii residents claiming the credit for low-income household renters or the credit for child and dependent care expenses. Attach both pages to Form N-11 or N-15.
For the low-income household renters credit, the form requires that you:
- Have adjusted gross income below $30,000.
- Be a resident who was present in Hawaii for more than nine months in 2024.
- Cannot be claimed as a dependent by another taxpayer.
- Have more than $1,000 in rent after subtracting exclusions, such as utilities, parking stalls, ground rent and rental subsidies.
The rental unit must be fully subject to real property tax.
For the child and dependent care expenses credit, married persons generally must file jointly. If you file separately, the form says you cannot claim the credit unless you meet the requirements in the instructions under “Married Persons Filing Separately.” Those instructions were not provided here.
What you'll need
Have your Form N-11 or N-15 available for your name, Social Security number and adjusted gross income.
For the renters credit, gather:
- Each qualifying rental unit’s address, including apartment number, and the months you occupied it in 2024.
- Your share of rent paid and amounts to exclude, such as utilities, parking stalls, ground rent and rental subsidies.
- The owner’s or agent’s name, address and Hawaii Tax I.D. number.
- Names and relationships of the people you will list as qualified persons.
- A separate sheet with the required details for any additional qualifying rental units.
For the child and dependent care credit, gather:
- Each care provider’s name, address, SSN or FEIN, Hawaii Tax I.D. number and amount paid.
- Each qualifying person’s name, birth date, grade from pre-K through 12, Social Security number and qualified expenses incurred and paid in 2024.
- Your earned income and, if applicable, your spouse’s earned income.
- Federal Form(s) W-2 showing dependent care benefits in Box 10, if you received those benefits as an employee.
- Amounts of any dependent care benefits from your sole proprietorship or partnership, benefits carried over from 2023 and used during the 2024 grace period, and benefits forfeited or carried forward to 2025.
How to file
Attach both pages of Schedule X to Form N-11 or N-15. Enter your name and Social Security number on both pages.
Transfer your credits in whole dollars:
- Renters credit: Part I, line 12, to Form N-11, line 29, or Form N-15, line 46.
- Child and dependent care credit: Part II, line 28, to Form N-11, line 30, or Form N-15, line 47.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Attaching only one page. Both pages of Schedule X must be attached to Form N-11 or N-15.
- Listing an ineligible rental unit. Do not list units that were wholly or partly exempt from real property tax.
- Counting someone else’s rent. If you shared a rental unit, enter only your share of the rent.
- Leaving care provider details incomplete or incorrect. The form warns that this may cause your credit and, if applicable, the exclusion of employer-provided dependent care benefits to be disallowed.
- Claiming the care credit while married filing separately without meeting the exception. The form directs you to the separate-filing requirements in the instructions and says to check the box if you meet them.
- Counting dependent care benefits twice. If you complete Part II, Section B, do not include benefits shown on line 18 in line 21, column (e).
- Exceeding the care-expense limits on line 22. Do not enter more than $10,000 for one qualifying person or $20,000 for two or more. If you completed Section B, enter the smaller of line 19 or line 20.
Questions people ask
Can I claim the renters credit if my adjusted gross income is exactly $30,000?
No. Part I requires adjusted gross income to be less than $30,000.
What if I rented more than one qualifying unit during 2024?
Provide the required information for each additional unit on a separate sheet. Add your share of rent paid for all listed units on Part I, line 5.
How is the renters credit calculated?
Multiply the number of exemptions on Part I, line 11, by $50. Lines 9 and 10 allow additional entries for you or your spouse if the stated age-65-or-over and qualified-exemption conditions are met.
What if I did not receive dependent care benefits?
Skip Part II, Section B, and go to line 21. Section A still asks for information about each care provider.
What if I paid 2023 care expenses in 2024?
The form directs you to the instructions for line 28. Those instructions were not provided here, so the supplied text does not explain how to calculate that amount.