Article: 50376
General Information
The HI – CTP Other State and Foreign Tax Credit Worksheet is used to claim credit for taxes paid to other states or foreign countries on income also taxed by Hawaii. This worksheet is only available on joint resident or joint part-year resident returns—nonresidents are not eligible to claim this credit.
This screen is located under the Credits tab in the Hawaii section.
Enter the applicable amounts in the fields provided:
- Out-of-state income, including capital gains – Enter all income sourced outside Hawaii that was also taxed by another jurisdiction.
- Long-term capital gains from sources outside the State – Enter any out-of-state long-term capital gains.
- Tax paid to other states – Enter the amount of tax paid to other U.S. states, excluding tax on income that is exempt in Hawaii.
- Tax paid to foreign countries or U.S. possessions – Enter the amount of tax paid to non-U.S. jurisdictions, excluding tax on Hawaii-exempt income.
All fields are override fields and must be entered manually.
Who Can Claim This Credit
This credit cannot be claimed by:
- Nonresidents filing a single return
- Married nonresidents filing separately
It can be claimed by:
- Joint resident filers
- Joint part-year resident filers
How to Add HI CTP
- Click on the State Taxes section on the left-hand side of the screen.
- Click the link “I’d like to see the forms I’ve filled out or search for a form.”
- Use the drop list to select Hawaii.
- Under the Credits tab, select CTP Other State and Foreign Tax Credit Worksheet.
- Complete the screen.
- Click Save.
Further Information
For additional details and examples, refer to the official instructions:
Hawaii Department of Taxation – Form N-11 Instructions (2024):
https://files.hawaii.gov/tax/forms/2024/n11ins.pdf