Form N-15 "Individual Income Tax Return - Nonresident and Part-Year Resident" - Hawaii

This version of the Form N-15 is not currently in use and is provided for reference only.
Download this version of Form N-15 to file for the current year.

What Is Form N-15?

This is a legal form that was released by the Hawaii Department of Taxation - a government authority operating within Hawaii. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2018;
  • The latest edition provided by the Hawaii Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form N-15 by clicking the link below or browse more documents and templates provided by the Hawaii Department of Taxation.

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Download Form N-15 "Individual Income Tax Return - Nonresident and Part-Year Resident" - Hawaii

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Clear Form
FORM
STATE OF HAWAII — DEPARTMENT OF TAXATION
DO NOT WRITE IN THIS AREA
N-15
Individual Income Tax Return
(Rev. 2018)
NONRESIDENT and PART-YEAR RESIDENT
2018
Calendar Year
ID NO 01
OR
Enter tax year dates in MMDDYY format. Do not enter dash (-) e.g. 123118.
Tax Year
thru
Part-Year Resident
Nonresident
Nonresident Alien or Dual-Status Alien
MSRRA
Composite
(Enter period of Hawaii residency above)
AMENDED Return
FOR OFFICE USE ONLY
NOL Carryback
IRS Adjustment
There are features on this form that are only supported by Adobe 6.0 or higher. You must use Adobe 6.0 or higher with this form.
Do NOT Submit a Photocopy!!
Place an X in applicable box, if appropriate
First Time Filer
Address or Name Change
2018
ATTACH A COPY OF YOUR
FEDERAL
u IMPORTANT — Complete this Section u
INCOME TAX RETURN
Enter the first four letters
of your last name.
Use ALL CAPITAL letters
Your First Name
M.I.
Your Last Name
Suffix
Your Social
Security Number
Spouse’s First Name
M.I.
Spouse’s Last Name
Suffix
Care Of (See Instructions, page 8.)
Deceased
Date of Death
Enter the first four letters
Present mailing or home address (Number and street, including Rural Route)
of your Spouse’s last name.
Use ALL CAPITAL letters
City, town or post office
State
Postal/ZIP code
Spouse's Social
Security Number
If Foreign address, enter Province and/or State
Country
Deceased
Date of Death
(Place an X in only ONE box)
4
Head of household (with qualifying person). If the qualifying
1
Single
person is a child but not your dependent, enter the child’s full
2
Married filing joint return (even if only one had income).
name.
3
Married filing separate return. Enter spouse’s SSN and
__________________________________
the first four letters of last name above. Enter spouse’s full
5
Qualifying widow(er) (see page 9 of the Instructions)
name here. _____________________________________
Enter the year your spouse died
CAUTION: If you can be claimed as a dependent on another person’s tax return (such as your parents’), DO NOT place an X on line 6a, but be sure to place an X below line 37.
Enter the number of Xs
6a
}
Yourself ........................................
Age 65 or over ...............................................................
Â
on 6a and 6b ..................
6b
Spouse ........................................
Age 65 or over ...............................................................
If you placed an X on lines 3 and 6b above, see the Instructions on page 9 and if your spouse meets the qualifications, place an X here
6c
Dependents:
If more than 6 dependents
2. Dependent’s social
and
1. First and last name
use attachment
security number
3. Relationship
Â
Enter number of
your children listed ... 6c
6d
Â
Enter number of
other dependents ...... 6d
Â
6e
Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d above...............................................
6e
FORM N-15
N15_F 2018A 01 VID01
Clear Form
FORM
STATE OF HAWAII — DEPARTMENT OF TAXATION
DO NOT WRITE IN THIS AREA
N-15
Individual Income Tax Return
(Rev. 2018)
NONRESIDENT and PART-YEAR RESIDENT
2018
Calendar Year
ID NO 01
OR
Enter tax year dates in MMDDYY format. Do not enter dash (-) e.g. 123118.
Tax Year
thru
Part-Year Resident
Nonresident
Nonresident Alien or Dual-Status Alien
MSRRA
Composite
(Enter period of Hawaii residency above)
AMENDED Return
FOR OFFICE USE ONLY
NOL Carryback
IRS Adjustment
There are features on this form that are only supported by Adobe 6.0 or higher. You must use Adobe 6.0 or higher with this form.
Do NOT Submit a Photocopy!!
Place an X in applicable box, if appropriate
First Time Filer
Address or Name Change
2018
ATTACH A COPY OF YOUR
FEDERAL
u IMPORTANT — Complete this Section u
INCOME TAX RETURN
Enter the first four letters
of your last name.
Use ALL CAPITAL letters
Your First Name
M.I.
Your Last Name
Suffix
Your Social
Security Number
Spouse’s First Name
M.I.
Spouse’s Last Name
Suffix
Care Of (See Instructions, page 8.)
Deceased
Date of Death
Enter the first four letters
Present mailing or home address (Number and street, including Rural Route)
of your Spouse’s last name.
Use ALL CAPITAL letters
City, town or post office
State
Postal/ZIP code
Spouse's Social
Security Number
If Foreign address, enter Province and/or State
Country
Deceased
Date of Death
(Place an X in only ONE box)
4
Head of household (with qualifying person). If the qualifying
1
Single
person is a child but not your dependent, enter the child’s full
2
Married filing joint return (even if only one had income).
name.
3
Married filing separate return. Enter spouse’s SSN and
__________________________________
the first four letters of last name above. Enter spouse’s full
5
Qualifying widow(er) (see page 9 of the Instructions)
name here. _____________________________________
Enter the year your spouse died
CAUTION: If you can be claimed as a dependent on another person’s tax return (such as your parents’), DO NOT place an X on line 6a, but be sure to place an X below line 37.
Enter the number of Xs
6a
}
Yourself ........................................
Age 65 or over ...............................................................
Â
on 6a and 6b ..................
6b
Spouse ........................................
Age 65 or over ...............................................................
If you placed an X on lines 3 and 6b above, see the Instructions on page 9 and if your spouse meets the qualifications, place an X here
6c
Dependents:
If more than 6 dependents
2. Dependent’s social
and
1. First and last name
use attachment
security number
3. Relationship
Â
Enter number of
your children listed ... 6c
6d
Â
Enter number of
other dependents ...... 6d
Â
6e
Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d above...............................................
6e
FORM N-15
N15_F 2018A 01 VID01
Form N-15 (Rev. 2018)
Page 2 of 4
Your Social Security Number
Your Spouse’s SSN
ID NO 01
Name(s) as shown on return
Col. A - Total Income
Col. B - Hawaii Income
7
7
Wages, salaries, tips, etc. (attach Form(s) W-2) ..........
8
Interest income from the worksheet on page 41 of
8
the Instructions ............................................................
9
9
Ordinary dividends ......................................................
10
State income tax refund from the worksheet on
10
page 41 of the Instructions ..........................................
11
11
Alimony received .........................................................
If negative number, place a minus sign (-)
If negative number, place a minus sign (-)
12
12
Business or farm income or (loss) ...............................
13
Capital gain or (loss) from the worksheet on
13
page 41 of the Instructions ..........................................
14
Supplemental gains or (losses)
14
(attach Schedule D-1) .................................................
15
15
IRA distributions ..........................................................
16
Pensions and annuities (see Instructions and
16
attach Schedule J, Form N-11/N-15/N-40) ..................
17
17
Rents, royalties, partnerships, estates, trusts, etc. ......
18
18
Unemployment compensation (insurance) ..................
19
Other income (state nature and source)
19
________________________________ ....................
20
Add lines 7 through 19 ..................... Total Income
20
21
Certain business expenses of reservists, performing
21
artists, and fee-basis government officials ..................
22
22
IRA deduction ..............................................................
23
Student loan interest deduction from the worksheet
23
on page 46 of the Instructions .....................................
24
24
Health savings account deduction ...............................
25
25
Moving expenses (attach Form N-139) .......................
26
26
Deductible part of self-employment tax .......................
27
27
Self-employed health insurance deduction ..................
28
28
Self-employed SEP, SIMPLE, and qualified plans .......
29
29
Penalty on early withdrawal of savings ........................
30
Alimony paid
(Enter name and SS No. of recipient)
30
________________________________ ....................
31
31
Payments to an individual housing account ..
32
First $6,564 of military reserve or Hawaii
32
national guard duty pay ................................
FORM N-15
N15_F 2018A 02 VID01
Form N-15 (Rev. 2018)
Page 3 of 4
Your Social Security Number
Your Spouse’s SSN
ID NO 01
Name(s) as shown on return
33
Exceptional trees deduction (attach affidavit)
33
(see page 21 of the Instructions) .................................
34
Add lines 21 through 33 ......... Total Adjustments
34
If negative number, place a minus sign (-)
If negative number, place a minus sign (-)
35
Line 20 minus line 34 ....Adjusted Gross Income
35
If negative number, place a minus sign (-)
36
Federal adjusted gross income (see page 21 of the Instructions)
........36
37
Ratio of Hawaii AGI to Total AGI. Divide line 35, Column B, by line 35, Column A (Compute to 3 decimal places and round to 2 decimal places) ...37
CAUTION: If you can be claimed as a dependent on another person’s return, see the Instructions on page 21, and place an X here.
38
If you do not itemize deductions, enter zero on line 39 and go to line 40a. Otherwise go to page 22 of the Instructions and enter your Hawaii itemized deductions here.
38a
Medical and dental expenses
(from Worksheet NR-1 or PY-1) ............................. 38a
38b
Taxes (from Worksheet NR-2 or PY-2) ................... 38b
TOTAL ITEMIZED
DEDUCTIONS
39 If your Hawaii adjusted gross
38c
Interest expense (from Worksheet NR-3 or PY-3) ........... 38c
income is above a certain
amount, you may not be
38d
Contributions (from Worksheet NR-4 or PY-4) ....... 38d
able to deduct all of your
itemized deductions. See the
38e
Casualty and theft losses
Instructions on page 27. Enter
(from Worksheet NR-5 or PY-5) ............................. 38e
total here and go to line 41.
38f
Miscellaneous deductions
(from Worksheet NR-6 or PY-6) .............................. 38f
40a
If you checked filing status box: 1 or 3 enter $2,200;
2 or 5 enter $4,400; 4 enter $3,212 ................................. 40a
40b
Multiply line 40a by the ratio on line 37 ................................. Prorated Standard Deduction
40b
If negative number, place a minus sign (-)
41
Line 35, Column B minus line 39 or 40b, whichever applies. (This line MUST be filled in) ........... 41
42a
Multiply $1,144 by the total number of exemptions claimed on line 6e. If you and/or your spouse are blind, deaf,
or disabled, place an X in the applicable box(es), and see the Instructions.
Yourself
Spouse .....................................................42a
42b
Multiply line 42a by the ratio on line 37 .............................................Prorated Exemption(s)
42b
43
Taxable Income. Line 41 minus line 42b (but not less than zero) ................Taxable Income
43
44
Tax. Place an X if from:
Tax Table;
Tax Rate Schedule; or
Capital Gains Tax Worksheet on page 44 of the Instructions.
Place an X if tax from Forms N-2, N-103, N-152, N-168, N-312, N-338, N-344, N-348, N-405,
(
N-586, N-615, or N-814 is included.) ........................................................................................... Tax
44
44a
If tax is from the Capital Gains Tax Worksheet, enter
the net capital gain from line 8 of that worksheet .............................................44a
45
Refundable Food/Excise Tax Credit
(attach Form N-311) DHS, etc. exemptions
..... 45
46
Credit for Low-Income Household
Renters (attach Schedule X) ............................................. 46
47
Credit for Child and Dependent Care
Expenses (attach Schedule X) .......................................... 47
48
Credit for Child Passenger Restraint
System(s) (attach a copy of the invoice)............................ 48
49
Total refundable tax credits from
Schedule CR (attach Schedule CR) ................... 49
50
Add lines 45 through 49 ................................................. Total Refundable Credits
50
If negative number, place a minus sign (-)
51
Line 44 minus line 50. If line 51 is zero or less, see Instructions.. .................................. 51
FORM N-15
N15_F 2018A 03 VID01
Form N-15 (Rev. 2018)
Page 4 of 4
Your Social Security Number
Your Spouse’s SSN
ID NO 01
Name(s) as shown on return
52
Total nonrefundable tax credits (attach Schedule CR) .................................................................. 52
If negative number, place a minus sign (-)
53
Line 51 minus line 52 ................................................................................................ Balance
53
54
Hawaii State Income tax withheld (attach W-2s)
(see page 33 of the Instructions for other attachments) .... 54
55
2018 estimated tax payments on
Forms N-1 _____________ ; N-288A _____________ .. 55
TOTAL
PAYMENTS
58 Add lines 54 through 57.
56
Amount of estimated tax applied from 2017 return ................. 56
57
Amount paid with extension............................................... 57
59
If line 58 is larger than line 53, enter the amount OVERPAID
(line 58 minus line 53) (see Instructions) ....................................................................................... 59
60
Contributions to (see page 33 of the Instructions): ........................
Yourself
Spouse
60a Hawaii Schools Repairs and Maintenance Fund .....................
$2
$2
60b Hawaii Public Libraries Fund ...................................................
$5
$5
60c Domestic and Sexual Violence / Child Abuse and Neglect Funds .............
$5
$5
61
Add the amounts of the Xs on lines 60a through 60c and enter the total here ............................. 61
62
Line 59 minus line 61 .................................................................................................................... 62
63
Amount of line 62 to be applied to
your 2019 ESTIMATED TAX.............................................. 63
64a
Amount to be REFUNDED TO YOU (line 62 minus line 63) If filing late, see page 34 of Instructions. Place an X here
if this refund will
ultimately be deposited to a foreign (non-U.S.) bank. Do not complete lines 64b, 64c, or 64d.
64b
64c Type:
Routing number
Checking
Savings
64d
................................. 64a
Account number
65
AMOUNT YOU OWE (line 53 minus line 58). ................................................................................ 65
66
PAYMENT AMOUNT Submit payment online at hitax.hawaii.gov or attach check or
money order payable to “Hawaii State Tax Collector.” .................................................................... 66
67
Estimated tax penalty. (See page 35 of Instr.) Do not include this amount
If negative number, place a minus sign (-)
in line 59 or 65. Check this box if Form N-210 is attached
67
68
AMENDED RETURN ONLY - Amount paid (overpaid) on original return. (See Instructions) (attach Sch. AMD) ......... 68
If negative number, place a minus sign (-)
69
AMENDED RETURN ONLY - Balance due (refund) with amended return. (See Instructions) (attach Sch. AMD) ...... 69
If designating another person to discuss this return with the Hawaii Department of Taxation, complete the following. This is not a full power of
attorney. See page 35 of the Instructions.
Designee’s name
Phone no.
Identification number
=
=
HAWAII ELECTION
Â
Note: Placing an X in the “Yes”
Do you want $3 to go to the Hawaii Election Campaign Fund?
Yes
No
=
=
CAMPAIGN FUND
box will not increase your tax
If joint return, does your spouse want $3 to go to the fund?
Yes
No
or reduce your refund.
(See page 36 of the Instructions)
DECLARATION — I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or statements) has been examined by me and, to the best
of my knowledge and belief, is a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.
Spouse’s signature (if filing jointly, BOTH must sign)
Your signature
Date
Date
Your Occupation
Daytime Phone Number
Your Spouse’s Occupation
Daytime Phone Number
Date
Preparer’s identification number
Paid
Preparer’s
Check if
o
Preparer’s
Signature
self-employed
Information
Print
Federal E.I. No.
Preparer’s Name
Firm’s name (or yours
Phone
No.
if self-employed),
Address, and ZIP Code
FORM N-15
N15_F 2018A 04 VID01
Page of 4