Article: 50227
Overview
The Hawaii Credit for Child Passenger Restraint System provides a $25 refundable tax credit to individual taxpayers who purchase a new child safety seat during the tax year. This includes infant seats, convertible car seats, and booster seats, if they comply with federal motor vehicle safety standards. This credit is refundable. If the credit exceeds your Hawaii income tax liability, the remaining amount will be issued as a refund.
To qualify, the taxpayer must purchase a new restraint system. Used or secondhand seats do not qualify. The credit is available to both residents and nonresidents filing Hawaii income tax returns.
Add Credit for Child Passenger Restraint System
To add the Credit for Child Passenger Restraint System:
- Go to State Taxes.
- Click Review.
- Click I’d like to see the forms I’ve filled out or search for a form.
- From the drop list, select Hawaii.
- Go to the Credits tab.
- Locate and click on Credit for Child Passenger Restraint System to open the screen.
- Enter your information and click Save.
Further Information
See the instructions for Form N-11 for more information.