State Tax Information
IMPORTANT: UH staff cannot assist you with completing your tax returns. These pages contain general information only. If you need assistance with preparing your State tax return, contact the State Department of Taxation or a certified public accountant.
Recipients of non-degree fellowships or stipends
How to file a state tax return
State tax forms & offices
General information [top]
A Hawaii nonresident is an individual who is in Hawaii for a temporary or transient purpose, and whose permanent residence is not Hawaii. A nonresident who earns income from Hawaii sources must file a State of Hawaii tax return and will be taxed on income from Hawaii sources only. If you received no taxable income from a Hawaii source during the past calendar year, you do not need to file a State tax return.
April 20th deadline: State of Hawaii tax returns covering this calendar year are due by April 20 of next year.
Withholding: If you are receiving Hawaii source income, taxes will be automatically "withheld" (or deducted) from your wages. Your employer pays those amounts directly to the State government on your behalf. On your state tax return, you must reconcile your tax amount with the State government. If you paid too much, you may claim a refund.
U.S. tax treaties do not apply to State taxation. International scholars who claim tax treaty benefits on their U.S. federal taxes may not claim those same benefits on their Hawaii income tax return. Therefore, international scholars who are exempt from U.S. federal taxes due to a tax treaty may still be required to pay State of Hawaii taxes.
Social Security Number (SSN): Foreign nationals who are authorized to work in the U.S. (such as J-1 exchange visitors, H-1B workers, and TN professionals) are eligible for SSNs. If you have an SSN, use it as your taxpayer identifying number on your tax returns. See SSN & ID Cards for more information on obtaining an SSN.
Individual Tax Identification Number (ITIN): If you are a spouse or non-working foreign national who does not have USCIS employment authorization but has income such as interest, investments, or rental property, you may apply for an ITIN by filing Form W-7 with the IRS. See the IRS website for more information or apply in person at a local IRS office.
Recipients of non-degree fellowships or stipends [top]
An important exception to withholding (see above) applies to persons receiving non-degree fellowships or stipend payments from a Hawaii source. UH is not required to withhold State taxes from such payments although they may be taxable. The result is that you may owe a large amount of Hawaii income tax that must be paid in full when you file your State tax return in the following year for a given tax year.
If you have Hawaii source income and State income tax is not being withheld, you are advised to read the N-1 form, Declaration of Estimated Income Tax for Individuals. Hawaii law generally requires taxpayers who have income not subject to withholding to pay estimated income taxes if it results in a tax liability of $500 or more. If you do not pay estimated taxes this year and you owe at least $500 in taxes for the year, you may incur a penalty that will be added to your tax liability. Form N-1 for the current tax year should be used to make these quarterly estimated tax payments. The first payment for the current tax year is due April 20.
How to file a State tax return [top]
A Hawaii nonresident who earns income from Hawaii sources must file a Form N-15 Individual Income Tax Return – Nonresident. State of Hawaii tax returns covering this calendar year are due by April 20 of next year.
SAMPLE State tax exercises:
State tax forms & offices [top]
State Tax Forms:
- Form N-1: Declaration of Estimated Income Tax for Individuals
- Form N-11: Individual Income Tax Return - Resident
- Form N-15: Nonresident and Part-Year Resident Individual Income Tax Return
Forms and instructions are available: