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

Form N-15 is an official tax return used by individuals who were not residents of Hawaii for the entire tax year or earned income from sources within Hawaii while being a nonresident. This includes both nonresidents and part-year residents of Hawaii for tax purposes.

Who Needs to File Form N-15?

A. Nonresidents: Individuals who earned income from Hawaii sources (wages, rentals, investments etc.) during the tax year, regardless of their total income.

B. Part-Year Residents: Individuals who established residency in Hawaii sometime during the tax year. They must report all income earned during their residency period and income from Hawaii sources during their non-residency period.

Key Points about Form N-15:

A. Filing Thresholds: There is no minimum income threshold for filing Form N-15. You must file regardless of your total income if you meet the criteria above.

B. Taxation: Nonresidents are taxed only on income earned from Hawaii sources. Part-year residents are taxed on all income during their residency and only Hawaii source income during their non-residency.

C. Filing Options: You can file Form N-15 electronically or by mail.