Form N-15 (2023): Hawaii Individual Income Tax Return Nonresident, Part Year

Form N-15 is the Hawaii tax return used by individuals who were not residents of Hawaii for the entire tax year 2023. This includes nonresidents who earned income in HI and part-year residents who lived in Hawaii for part of the year.

Who Needs to File Form N-15?

A. Nonresidents: You're considered a nonresident if your domicile (permanent home) is outside Hawaii for the entire year. This applies even if you earned income in the state.

B. Part-Year Residents: You're considered a part-year resident if your domicile is Hawaii for part of 2023 and somewhere else for the remaining period.

What Information Required To File Form N-15?

  1. Personal details (Social Security Number, Filing Status)
  2. Income from Hawaii sources (wages, interest, rent, etc.)
  3. Deductions and credits you qualify for (check the instructions for details)
  4. Proof of residency dates (if filing as a part-year resident)

Key Points about Form N-15 (2023):

  • Filing Deadline: April 20, 2024 (Same as federal filing deadline)
  • Filing Options: Paper or electronically through Hawaii Tax Online https://hitax.hawaii.gov/

To access the current year's Form N-15, click here.

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