Form N-15 at a glance
What it is: Form N-15 is the State of Hawaii Department of Taxation Individual Income Tax Return (Rev. 2025) for nonresident and part-year resident.
Who signs: Your signature, and Spouse's signature (if filing jointly, BOTH must sign).
A filled-in Form N-15 example: a nonresident gets a Hawaii withholding refund
How to fill out Form N-15, box by box
Tax Year and residency status
If you enter tax year dates, enter them in MMDDYY format. Do not enter dash (-) e.g. 123125.
Mark Part-Year Resident and enter the period of Hawaii residency at the top of the form, or mark Nonresident, Nonresident Alien or Dual-Status Alien, MSRRA or Composite.
You can mark AMENDED Return, NOL Carryback, IRS Adjustment or First Time Filer.
Your name and address
Enter the first four letters of your last name. Use ALL CAPITAL letters.
Enter the first four letters of your Spouse's last name. Use ALL CAPITAL letters.
Enter Care Of (See Instructions, page 8.)
If Foreign address, enter Province and/or State Country.
Single, Married filing or Head of household
(Place an X in only ONE box) 1 Single. 2 Married filing joint return (even if only one had income). 3 Married filing separate return. Enter spouse's SSN and the first four letters of last name in the Spouse's SSN box and the box for the first four letters of your Spouse's last name. Enter spouse's full name here. 4 Head of household (with qualifying person). If the qualifying person is a child but not your dependent, enter the child's full name. 5 Qualifying surviving spouse (see page 9 of the Instructions).
Exemptions
CAUTION: If you can be claimed as a dependent on another person's tax return (such as your parents'), DO NOT place an X on line 6a, but be sure to place an X below line 37.
6a Yourself, Age 65 or over. 6b Spouse, Age 65 or over. Enter the number of Xs on 6a and 6b.
If you placed an X on lines 3 and 6b above, see the Instructions on page 10 and if your spouse meets the qualifications, place an X here.
Dependents: If more than 6 dependents use attachment. Enter 1. First and last name, 2. Dependent's social security number and 3. Relationship.
If you list dependents, enter number of your children listed on 6c and enter number of other dependents on 6d.
6e Total number of exemptions claimed. Add numbers entered in boxes 6a thru 6d.
Total Income and Hawaii Income
Enter in Col. A - Total Income and in Col. B - Hawaii Income.
7 Wages, salaries, tips, etc. (attach Form(s) W-2).
8 Interest income from the worksheet on page 38 of the Instructions. 9 Ordinary dividends. 10 State income tax refund from the worksheet on page 38 of the Instructions. 11 Alimony received. 12 Business or farm income or (loss). 13 Capital gain or (loss) from the worksheet on page 38 of the Instructions. 14 Supplemental gains or (losses) (attach Schedule D-1). 15 IRA distributions. 16 Pensions and annuities (see Instructions and attach Schedule J, Form N-11/N-15/N-40). 17 Rents, royalties, partnerships, estates, trusts, etc. 18 Unemployment compensation (insurance). 19 Other income (state nature and source).
20 Add lines 7 through 19. Total Income.
If negative number, place a minus sign (-).
Adjusted Gross Income and the ratio
33 Exceptional trees deduction (attach affidavit) (see page 21 of the Instructions). 34 Add lines 21 through 33. Total Adjustments.
35 Line 20 minus line 34. Adjusted Gross Income. 36 Federal adjusted gross income (see page 21 of the Instructions).
37 Ratio of Hawaii AGI to Total AGI. Divide line 35, Column B, by line 35, Column A (Compute to 3 decimal places and round to 2 decimal places).
CAUTION: If you can be claimed as a dependent on another person's return, see the Instructions on page 22, and place an X here.
Itemized deductions, standard deduction and taxable income
38 If you do not itemize deductions, enter zero on line 39 and go to line 40a. Otherwise go to page 22 of the Instructions and enter your Hawaii itemized deductions here.
39 TOTAL ITEMIZED DEDUCTIONS: If your Hawaii adjusted gross income is over a certain amount, you may not be able to deduct all of your itemized deductions. See the Instructions on page 27. Enter total here and go to line 41.
40a If you checked filing status box: 1 or 3 enter $4,400; 2 or 5 enter $8,800; 4 enter $6,424 (checked November 7, 2026).
40b Multiply line 40a by the ratio on line 37.
Prorated Standard Deduction. 41 Line 35, Column B minus line 39 or 40b, whichever applies. (This line MUST be filled in).
42a Multiply $1,144 by the total number of exemptions claimed on line 6e (checked November 7, 2026).
If you and/or your spouse are blind, deaf, or disabled, place an X in the applicable box(es), and see the Instructions.
42b Multiply line 42a by the ratio on line 37. Prorated Exemption(s). 43 Taxable Income. Line 41 minus line 42b (but not less than zero).
Tax and credits
44 Tax. Place an X if from: Tax Table; Tax Rate Schedule; or Capital Gains Tax Worksheet on page 41 of the Instructions. (Place an X if tax from Forms N-2, N-103, N-152, N-168, N-312, N-325, N-338, N-344, N-348, N-405, N-586, N-615, or N-814 is included.)
50 Add lines 45 through 49. Total Refundable Credits. 51 Line 44 minus line 50. If line 51 is zero or less, see Instructions. Adjusted Tax Liability.
Payments, refund and amount you owe
52 Total nonrefundable tax credits (attach Schedule CR).
53 Line 51 minus line 52. Balance. 54 Hawaii State Income tax withheld (attach W-2s) (see page 29 of the Instructions for other attachments). 55 2025 estimated and/or withheld tax payments on Form(s) N-200V; N-288A.
56 Amount of estimated tax applied from 2024 return. 57 Amount paid with extension.
58 Add lines 54 through 57. Total Payments. 59 If line 58 is larger than line 53, enter the amount OVERPAID (line 58 minus line 53) (see Instructions).
61 Add the amounts of the Xs on lines 60a through 60c and enter the total here. 62 Line 59 minus line 61. 63 Amount of line 62 to be applied to your 2026 ESTIMATED TAX.
64a Amount to be REFUNDED TO YOU (line 62 minus line 63) If filing late, see page 30 of Instructions. Place an X here if this refund will ultimately be deposited to a foreign (non-U.S.) bank. Do not complete lines 64b, 64c, or 64d. 64b Routing number. 64c Type: Checking or Savings. 64d Account number.
65 AMOUNT YOU OWE (line 53 minus line 58). 66 PAYMENT AMOUNT: Submit payment online at hitax.hawaii.gov or attach check or money order payable to "Hawaii State Tax Collector."
67 Estimated tax penalty. (See page 31 of Instr.) Do not include this amount in line 59 or 65. Check this box if Form N-210 is attached.
Designee and signature
If designating another person to discuss this return with the Hawaii Department of Taxation, complete the following. This is not a full power of attorney. See page 32 of the Instructions.
Designee's name and Phone no.
DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the Hawaii Income Tax Law, Chapter 235, HRS.
Sign here: Your signature and Date, and Spouse's signature (if filing jointly, BOTH must sign) and Date; then Your Occupation and Daytime Phone Number, and Your Spouse's Occupation and Daytime Phone Number.
More rules for Form N-15
Attach a copy of your 2025 federal income tax return.
Attach a check or money order here and attach copy 2 of Form W-2 here.
Common questions about Form N-15
What is Hawaii Form N-15?
Form N-15 is the State of Hawaii Department of Taxation Individual Income Tax Return (Rev. 2025) for nonresident and part-year resident. Do NOT submit a photocopy.
Sources
[1] Form N-15 (Rev. 2025), Individual Income Tax Return, Nonresident and Part-Year Resident, State of Hawaii Department of Taxation (the Official source link on this page).