HI – Part-Year and Nonresident Return Guide | 1040.com®

Article: 50414

Overview

Hawaii offers specific filing options and adjustment screens for individuals who were part-year residents or nonresidents of Hawaii during the tax year.

Residency Status – Part-Year/Nonresident Entry

Located on the HI – General Information screen under the General tab, this section determines your residency window and eligibility for certain adjustments.

If the taxpayer or spouse was a part-year Hawaii resident, check the box and provide the following:

•  From / To Dates
  • The date range you were a Hawaii resident.
• Part-year resident(s)
  • Exempt from residency 200 days rule – Check if applicable. 
• Nonresident Alien or Dual-Status Alien – Check if this classification applies.

Moving Expenses (Form N-139)

Located on the HI – N139 – Moving Expenses screen under the General tab, this form supports adjustments for individuals who moved into or out of Hawaii. Enter the following:

• Who the form is for (Taxpayer, Spouse, or Joint) 
  
• Move Dates for
  • Moving within or to Hawaii
  • Moving out of Hawaii 
• Address and ZIP Code Details for
  • Old Home 
    
  • Old Workplace 
    
  • New Workplace 
    
  • Number of weeks worked at the new location

CTP Other State and Foreign Tax Credit Worksheet

Located under the Credits tab, this screen allows eligible joint part-year resident filers to claim credits for income taxed by other states or countries. Enter the following: 

• Out-of-state income (including capital gains)
• Long-term capital gains from out-of-state sources 
  
• Tax paid to other U.S. states, excluding tax on income exempt in Hawaii 
  
• Tax paid to foreign countries or U.S. possessions, excluding tax on income exempt in Hawaii

All fields are override fields and must be manually entered.

Nonresidents cannot claim this credit unless they are filing a joint resident or joint part-year resident return.

How to Add These Forms

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.
   • Under the General tab, select HI – General Information or HI – N139 – Moving Expenses.
   • Under the Credits tab, select CTP Other State and Foreign Tax Credit Worksheet.
4. Complete the screen.
5. Click Save.

Further Information

For detailed instructions on part-year and nonresident filing requirements in Hawaii, refer to the Hawaii Department of Taxation – Form N-11 Instructions (2024):
https://files.hawaii.gov/tax/forms/2024/n11ins.pdf