Sch. X: Tax Credits for Hawaii Residents (2025)
Hawaii · Hawaii DoTax · Used for tax years 2025
Hawaii Schedule X calculates the credit for low-income household renters and the credit for child and dependent care expenses. It also reports dependent care benefits and determines their deductible, excluded, and taxable amounts. Both pages must be attached to Form N-11 or N-15.
Who files this form
Schedule X is for Hawaii residents claiming the credit for low-income household renters, the credit for child and dependent care expenses, or both.
For the 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 2025.
- Cannot be claimed as a dependent by another taxpayer.
- Have more than $1,000 in qualifying rent after subtracting exclusions.
- List only rental units fully subject to real property tax.
For the child and dependent care credit, married people generally must file a joint return. Married people filing separately cannot claim it unless they meet the requirements referenced in the instructions under “Married Persons Filing Separately.” Those instructions are not included in the supplied text.
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, months occupied in 2025, and your share of rent paid.
- The owner’s or agent’s name, address, and Hawaii Tax I.D. number.
- Amounts excluded from rent, such as utilities, parking stalls, ground rent, and rental subsidies.
- Names and relationships of qualifying people listed for the credit.
- A separate sheet with the required information if you occupied 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, date of birth, grade, Social Security number, and qualified expenses incurred and paid in 2025.
- Your earned income and, if applicable, your spouse’s earned income.
- Federal Forms W-2 showing dependent care benefits in Box 10, if applicable, plus information about other dependent care benefits, carryovers, and forfeitures.
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.
- Complete Part I for the renters credit. Transfer the credit from line 12 to Form N-11, line 29, or Form N-15, line 46.
- Complete Part II for the child and dependent care credit. If you did not receive dependent care benefits, skip Section B and go to line 21. Transfer the credit from line 28 to Form N-11, line 30, or Form N-15, line 47.
- Enter both credit amounts in whole dollars only.
The supplied form does not give a mailing address or electronic filing instructions.
Common mistakes
- Attaching only one page. Both pages must be attached to Form N-11 or N-15.
- Including ineligible rental units. Do not list units wholly or partially exempt from real property tax.
- Counting someone else’s rent. If you shared a unit, enter only your share of the rent.
- Missing or incorrect care provider details. The form warns that this may cause your credit and, if applicable, the exclusion of employer-provided dependent care benefits to be disallowed.
- Counting benefits again as care expenses. If you complete Section B, do not include benefits shown on line 18 in line 21, column (e).
- Exceeding the care expense limit 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. The form requires adjusted gross income to be less than $30,000.
How is the renters credit calculated?
Multiply the number of exemptions on Part I, line 11, by $50. The form includes additional entries for a qualifying taxpayer age 65 or older and, under the conditions on line 10, a qualifying spouse age 65 or older.
What if I rented more than one qualifying unit during 2025?
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.
What if I did not receive dependent care benefits?
Skip Part II, Section B, and go to line 21.
What percentage is used for the child and dependent care credit?
The decimal on Part II, line 27, depends on adjusted gross income: .25 for income under $25,001; .24 for $25,001 to $30,000; .23 for $30,001 to $35,000; .22 for $35,001 to $40,000; .21 for $40,001 to $45,000; .20 for $45,001 to $50,000; and .15 for $50,001 and over.