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Screen HIAdj - Hawaii Income and Adjustments (1040)
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Overview
Use this screen to complete Hawaii Form N-11 or N-15.
Interest and dividend income is entered in the federal
B&D
, K1
, and K1T
screens. These screens may be accessed by using the links provided in the HIAdj
screen. Interest and dividend data entered in the statements on these federal screens is utilized in the calculation of state income and adjustments. In those interest and dividend statements, you may indicate if data should be applied only to the federal or only to the state return. In addition, use of the state postal code and In-State Source %
indicates which state should react to the data entered in the federal statements.- EnterFinF/Sto indicate that the item is for the federal return only.
- EnterSinF/Sand a non-HI postal code in theStatefield to indicate that the item transfers only to the state specified and is ignored for federal purposes.
- For Hawaii source interest and dividends reportable on part-year and nonresident Hawaii returns, you'll need to enterHIin theStatefield in these federal statements. Further, for interest and dividends reportable as Hawaii source for nonresident Hawaii returns, you'll need to also enter a percentage inIn-State Source %.
- Enter state use code10in the federalB&D,K1, andK1Tscreens in theInterest incomestatement window to identify IRA, IDA, or IHA interest not taxable to Hawaii.
Wage Adjustments
Wages are calculated based on data entered on the federal
W2
screen. Use this section to modify the calculated amounts shown on the form.COLA wage adjustment (Force) / … / ERS or other state wage adjustment (Force)
Use this field if the amount of state wages shown on Form W-2 is always larger than the federal wages amount. The amount you enter overrides the calculated amount. COLA adjustments may be entered in the federal
W-2
screen using state use code.Examples of W-2 Data entry involving Hawaii wages
Example 1:
No wage adjustment exists.In the federal
W2
screen, enter HI
in the State
field for Hawaii wages. Don't use a state use code in any of the client’s W-2s.Example 2:
The only adjustment to wages is an ERS adjustment.In the federal
W2
screen, enter HI
in the State
field for Hawaii wages. Use a state use code of any of the client’s W-2s that pertain to ERS. Enter the information from the W-2 as it appears. The difference between the state and federal wages automatically calculates and is included on Form N-11, line 8 or as income on Form N-15.Example 3:
COLA exists in one of the client’s W-2s (no ERS adjustment).In the federal
W2
screen, enter HI
in the State
field for Hawaii wages. Use state use code 1
for all Hawaii wages that should be included in the COLA calculation. If three W-2s exist, and only one has a COLA adjustment, code the one W-2 with state use code 1
. All Hawaii wages and tax payments are included in the COLA calculation (while only one W-2 with the COLA adjustment has a Box 15 differing from the Box 1). All amounts marked with state use code 1
are used by UltraTax/1040 in Schedule A, and subsequently, by UltraTax/1040-HI for the proforma of income or payments.Example 4:
Both COLA and ERS exist in W-2s being used to prepare this return.In the federal
W2
screen, all Hawaii wages with a COLA adjustment will need to be marked with state use code 1
and State HI
(see Example 3). Since the ERS amount taxed by the state is not a COLA calculation but rather a wage adjustment, when you enter the W-2 for the ERS income, enter the full federal amount in both Boxes 1 and 15. Enter all state taxes paid to Hawaii. In the second line of the W-2s Box 15, enter HI
in the State
field with state use code 9
. Enter the additional taxable wages (or ERS) that are not to be used in the COLA calculation.note
Amounts can be forced in both the
COLA wage adjustment
and State wage adjustment
fields in the Additions
section in the HIAdj
screen.In the federal
W2
screen, all Hawaii wages with an adjustment will need to be marked with state use code 1, 6
, 7
, or 9
and State HI
.Retirement Adjustments
Taxable pensions, IRA, and social security/railroad income is will calculate based on data entered on the federal
1099R
, IRA
, and SSA-1099
screens. Use this section to the amount calculated on the return.Exempt IRA / pension income (Force) / Taxable social security or railroad benefits (Force)
Use these fields to override the calculated amounts for exempt pensions, exempt IRAs, taxable Social Security, and railroad retirement benefits. Excludable Social Security benefits, railroad retirement benefits, and qualifying pension and IRA benefits are calculated automatically from information entered in the federal
1099R
and SSA-1099
screens. Enter code 35
in the State use
field in the federal 1099R
screen to indicate qualifying pensions taxed federally but not taxed by Hawaii. Mark the checkbox for RR tier 2 benefits in the federal 1099R
screen to indicate pensions from the Railroad Retirement Board.Additions
Use this section to enter additions to federal adjusted gross income.
Taxable individual housing account distributions / subject to penalty
Enter amounts taxable by the State of Hawaii as found on Form N-2 (not entered elsewhere). Amounts subject to penalty incur an additional tax penalty of ten percent, which appears on the Hawaii Tax Worksheets.
Other additions (Form N-11)
Use the statement window to enter other items that are taxed by Hawaii but are not taxed by the federal government. Enter the code from the fieldview.
note
Use code
9
to enter adjustments not otherwise accounted for that are additions to federal AGI. UltraTax CS enters X
to the left of the amount shown on Form N-11.Other additions (Form N-15)
Use the statement window to enter other items that are taxed by Hawaii but aren't taxed by the federal government. Enter total income in the
Resident Amount
column and Hawaii source amounts in the Nonresident Amount
column.Subtractions
Use this screen for subtractions from income.
Military Reserve or National Guard exclusion (Force)
Hawaii lets a subtraction for a portion of income received by members of the reserve components of the Army, Navy, Air Force, Marine Corps, and Coast Guard of the United States and the Hawaii National Guard. Enter code
6
in the federal W-2
screen to automatically calculate the subtraction. Use this field to enter an amount different from the calculated amount to be excluded from Hawaii AGI.Payments to individual housing account
Enter the amount of housing account payments that may be deducted from Hawaii gross income. UltraTax CS reports the lower of the amount entered in this field or the maximum amount enabled on Form N-11. See form instructions for limits.
Exceptional tree costs
For the exceptional tree cost, there is a limit of $3,000 per tree. A Certified Arborist affidavit will need to be included in the return. For electronic filing, scan the document as a PDF with "ArboristAffidavit.pdf" as its name. Attach the PDF to the return by selcting
Edit
, Electronic Filing Attachments
, then Add
. In the Attachment title
field, select Certified Arborist Affidavit
from the dropdown list. In the Product
field, select Hawaii
. Then in the Attachment file source
group box, go to to the location of the created PDF and select the PDF.note
Hawaii electronic filing only enables the PDF attachments for the Certified Arborist Affidavit, Child Passenger Restraint Invoice, and Charitable Contribution Donee Acknowledgements.
Other subtractions (Form N-11)
Use the statement window to enter other items that are taxed by the federal government but aren't taxed by Hawaii. Enter the code using the fieldview. Amounts entered in the federal
W2
screen with a state use code of 7
are automatically listed on Form N-11 as another subtraction.note
Use code
8
to enter adjustments not otherwise accounted for that are subtractions to federal AGI. UltraTax CS enters X
to the left of the amount shown on Form N-11.Other subtractions (Form N-15)
Use the statement window to enter other items that are taxed by the federal government but are not taxed by Hawaii. Enter total income in the
Resident Amount
column and Hawaii source amounts in the Nonresident Amount
column.