Article: 50385

General Information

The HI – Itemized Deductions screen is used to manually enter deduction overrides for specific out-of-state or non-Hawaii-sourced items. This worksheet is particularly relevant for part-year residents and nonresidents whose itemized deductions differ from federal due to Hawaii’s taxability rules.

All fields on this screen are override fields—they modify information that flows from federal forms to reflect Hawaii-specific adjustments.

This screen is located under the General tab in the Hawaii section.

What to Enter

You may enter the following Hawaii-specific override deductions:

• Taxes on out-of-state income earned while nonresident; and real property taxes paid on property located out-of-state while nonresident
• Mortgage insurance premiums (see Form N-11 instructions, page 19)
• Home mortgage interest, points, qualified mortgage insurance premiums, and investment interest paid on property located out-of-state while nonresident
• Total casualty and theft loss(es) from 2017 Form 4684, line 16
• Casualty and theft losses on property located out-of-state while nonresident
• Miscellaneous deductions with activities/properties producing income not taxable to Hawaii
• Deductions with activities/properties producing income which is taxable to Hawaii

Enter values in only the fields applicable to your situation. Most are related to residency or the geographic source of the income and deductions.

How to Add HI Itemized Deductions

1. Click on the State Taxes section on the left-hand side of the screen.
2. Click the link “I’d like to see the forms I’ve filled out or search for a form.”
3. Use the drop list to select Hawaii.
4. Under the General tab, select HI – Itemized Deductions.
5. Complete the screen.
6. Click Save.

Further Information

For full detail on how Hawaii handles itemized deductions differently than federal returns, refer to:
Hawaii Department of Taxation – Form N-11 Instructions (2024):
https://files.hawaii.gov/tax/forms/2024/n11ins.pdf