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Screen HICr - Hawaii Refundable Credits (1040)
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Overview
Use this screen to complete refundable credits that are reported on Form N-11, Form N-15, Form N-163, Form N-311, Schedules X and CR. Credit Forms N-340 and N-344 are available as non-calculating forms and the credit calculated on these forms can be entered.
General Information
Child passenger restraint systems
The Child Passenger Restraint Systems Credit reports directly on the Form N-11 or Form N-15. Hawaii requires the invoice to be submitted when claiming the credit. For electronic filing, scan the document as a PDF named
RestraintInvoice.pdf
. Attach the PDF to the return by selecting Edit
, Electronic Filing Attachments
, Add attachment to
, then select the product to attach the document to Hawaii. In the Attachment
title, select Child Passenger Restraint Invoice
in the dropdown. Then in the Attachment file source, go to the location of the PDF created and select the PDF.note
Hawaii electronic filing only lets PDF attachments for the Certified Arborist Affidavit, Child Passenger Restraint Invoice, Charitable Contribution Donee Acknowledgments, and Military Spouses Residency Relief Act.
Renewable Fuels Production Tax Credit after 12/31/2021
Enter Renewable Fuels Production tax credit for tax years beginning after 12/31/21 in this field. This credit is reported on Form N-360 which is a non-calculating form in UltraTax CS. Form N-360 isn't enabled to be electronically filed currently. If you're claiming a Renewable Fuels Production tax credit for tax years beginning before 12/31/21, use Form N-323.
Form N-311 & Schedule X
Use this section to enter data to complete Form N-311 and the refundable credit section of Schedule X.
Physically present in Hawaii for more than 9 months
If you and/or spouse are filing the N-15 as a nonresident but were physically present in Hawaii for more than 9 months during the taxable year, you may be eligible to claim the Food / Excise Tax Credit and/or the Credit for Low-Income Household Renters. Answer
1
for Yes or 2
for No.Dependents credit information for both N-311 and Sch X
Use this statement window to enter details for various credit calculations.
- Relationship column - you'll need to have a choice selected for all persons being used for credit calculations. Qualifying person information for non-dependents qualified for day care credit transferring from the federalCRscreen transfer without a relationship and it will need to be entered at the state level.
- HI Crs column - restricts the person from qualifying for all credits. When blank, the person is considered for all credits.
- Daycare Expense column - transfers from the federal dependent statement window on the federal1040screen. For part-year residents this amount may be changed to indicate the portion of the day-care benefits that was paid during the period or residency.
Renter's information
Use this statement window to enter the information for the Low-Income Household Renters Credit. Enter either an individual name or a business name for the owner. For all addresses, complete the Address and City columns. For the remainder of the address, complete the State (ST) and Zip columns for address in the United States or the Providence / State, Country Code, Country Name, and Postal Code for foreign addresses. When entering the Owner's Hawaii Tax ID number,
only
use the 12-digit number in this column. Don't include the letters "GE", dashes or spaces when entering this number.Care provider information
Use this statement window to enter the information for the Credit for Child and Dependent Care Expenses. Enter either a provider's first and last name or a business name. The state requires a United States address for each day-care provider. Each provider will need to have either a social security number or federal employer identification number and a Hawaii excise/use tax identification number. If the provider fails to provide the Hawaii excise/use tax identification number then a due diligence statement needs to be completed. If entering the Hawaii Tax ID numbers for the day care provider, only use the 12-digit number in this column. Don't include the letters "GE", dashes or spaces when entering this number.
Part-year residents should modify amounts if part of day-care expenses occurred when not a resident.
Employer paid dependent care benefits (Force)
Part-year residents use this field to allocate Hawaii-source employer-paid dependent care benefits. All others use this field to report employer-paid dependent care benefits not entered on the corresponding W2 input screen.
Due diligence statement
Use this field to enter the due diligence details when a taxpayer is unable to obtain child care provider tax identification numbers. This statement will be included in the electronic file.
Form N-356
Doesn’t qualify for the Hawaii earned income tax credit
Hawaii earned income tax credit is only allowed to be claimed 12 months after the close of a taxable year. This deadline to claim the credit also applies to Hawaii amended returns. Use this field to suppress Hawaii EIC claimed on Form N-356 in the certain situations.
Form N-163 and Schedule CR
Use this section to complete Form N-163, Fuel Tax Credit for Commercial Fisher and the Part II Refundable Tax Credit section of the Schedule CR. See the
Cr-2
screen for the non-refundable credit portion of Schedule CR.Credit from a regulated investment company / Explanation of credit
Use this field to claim the credit for taxes paid to the state by a regulated investment company to the state. Use the statement window to include the required statement for this claim. This statement is included in the electronic file.
Credit for repayment of income amounts from earlier years
To claim the credit for repayment of income amounts from earlier years, you'll need to meet the following conditions:
- Income was reported in an earlier tax year: The income was included in your taxable income for a previous year.
- Income was reported at a higher tax rate: Your tax rate was higher when the income was reported than it is in the current year.
- Taxpayer did not have an unrestricted right to the income: You didn't have full access to the income when it was initially reported.
- Income is returned in a subsequent year: The income is being returned or repaid in a year after it was initially reported.
- Taxpayer's tax rate in the subsequent year is lower: Your tax rate for the year the income is being returned is lower than it was when the income was first reported.
If you meet these criteria, you can claim the credit. Due to electronic filing limitations (as the state hasn’t provided the necessary e-file schema information), you'll need to include a detailed statement with your claim, providing:
- The year the income was originally reported
- The amount of income
- The tax rate at the time of the original report
- The reason the income is being returned
- The current year's tax rate and how it compares to the original year's rate
If filing electronically, attach this statement as an
other attachment
. This ensures you provide the necessary justification for claiming the credit.