Hawaii state income tax — ITIN filer guide

Hawaii uses a graduated income tax from 1.4% to 11% (tax year 2026), administered by the Hawaii Department of Taxation (DOTAX). This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 1.4% – 11% · 12 brackets

  • State return form: Form N-11
  • Deadline (tax year 2026): April 20, 2027 — Hawaii's deadline is the 20th day of the fourth month; automatic 6-month extension to file (to October 20) if tax is fully paid by April 20
  • Who must file: Must file if gross income exceeds the standard deduction plus personal exemptions for your status (rises with Act 46: single standard deduction $8,000 for TY2026); anyone 'doing business' in Hawaii must file regardless of income
  • State sales tax: 4%
  • Special regime: Hawaii levies a 4% General Excise Tax (GET) on businesses instead of a retail sales tax — it is typically passed through to consumers (up to ~4.712% with county surcharges)
  • Scheduled change: Act 46 (2024) phase-in: standard deduction rises to $8,000 single / $16,000 MFJ for TY2026, with bracket widening in 2027 and further deduction increases in 2028/2030/2031

Hawaii refund timing

State tax agency

  • Hawaii Department of Taxation (DOTAX) — tax.hawaii.gov
  • Phone: 808-587-4242
  • Free filing option: Hawaii Tax Online — filing state returns and paying by direct debit is free

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Hawaii state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form N-11
  3. Apply state-specific deductions and credits
  4. E-file — Hawaii Tax Online — filing state returns and paying by direct debit is free
  5. Or visit a VITA site for free in-person preparation

Hawaii state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Hawaii Earned Income Tax Credit — 40% of federal of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

Form N-356 requires that you filed a federal return and claimed the federal EIC (IRC §32), which requires valid SSNs — ITIN-only filers cannot claim it

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Hawaii Department of Taxation (DOTAX).

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.