Hawaii's Food/Excise Tax Credit: Who Gets It and the Dec. 31 Deadline
Hawaii pays a refundable credit of up to $220 per person to lower-income households, even if they earned nothing and owe no tax. If you skipped filing a 2025 Hawaii return, you have until December 31, 2026, to claim it.
AT A GLANCE
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Why this credit exists
The Department of Taxation describes the refundable food/excise tax credit as income support for low- to moderate-income taxpayers. It's set out in section 235-55.85 of the Hawaii Revised Statutes.
It's claimed on a short, one-page form, Form N-311, that you attach to your state income tax return. Because it's refundable, the credit isn't limited to the tax you owe. If your tax is zero, the full credit comes back to you as a refund.
That's the part many people miss. The Department of Taxation's flyer says it plainly: people without income are encouraged to file a return and claim the credit, since they may be owed a refund.
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Who can claim it
Anyone who files a Hawaii individual income tax return for the year can claim the credit, including people who have no income at all. There's one firm exclusion: you can't claim it if someone else can claim you as a dependent, on either a federal or Hawaii return.
Then your federal AGI has to be under the limit:
Single: less than $40,000
Married filing jointly, head of household or qualifying surviving spouse: less than $60,000
Married filing separately: you and your spouse's AGI added together must be less than $60,000
Note the gap between Single and everyone else. A single filer at $41,000 gets nothing, while a head of household at the same income still gets $90 per person.
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Who counts as a "qualified exemption"
The credit is figured per person, so the number of people you can count matters as much as your income. Each person must meet all three of these tests for the tax year:
Physically present in Hawaii for more than nine months
Not claimed, and not eligible to be claimed, as a dependent by any other taxpayer on a federal or Hawaii return
Not confined in a prison, jail or youth correctional facility for the entire year
Usually that means you, your spouse if you file jointly, and your dependents. A spouse can also count when you file separately, as long as that spouse isn't filing a Hawaii return, had no income, and wasn't someone else's dependent.
Babies and family members who died
The N-311 instructions cover two situations that trip people up:
A baby born during the year can count if the mother was physically in Hawaii while pregnant and the days of pregnancy plus days of life after birth add up to more than nine months in the year.
A person who died during the year can still count if they were alive and in Hawaii for more than nine months. For 2025, someone who had been living in Hawaii continuously and died after September 30, 2025 could still count.
Children supported by public agencies
Minor children who get more than half of their support from public agencies, such as the Department of Human Services or Social Security benefits, go on a separate line (line 3) of Form N-311. Don't list them on line 2 as well. They still add to your total count, but you also report their number beside line 28 of Form N-11 (or line 45 of Form N-15).
If you're married filing separately, only one spouse can claim each child.
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How much you'll get
Find your federal AGI in the table below, then multiply the amount by the number of qualified people in your household.
Federal AGI | Credit per person | 2 people | 4 people |
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Under $15,000 | $220 | $440 | $880 |
$15,000 to under $20,000 | $200 | $400 | $800 |
$20,000 to under $25,000 | $170 | $340 | $680 |
$25,000 to under $30,000 | $140 | $280 | $560 |
$30,000 to under $40,000 | $110 | $220 | $440 |
$40,000 to under $50,000 (not Single) | $90 | $180 | $360 |
$50,000 to under $60,000 (not Single) | $70 | $140 | $280 |
$60,000 and over | $0 | $0 | $0 |
The table comes from the 2025 Form N-311 and the Department's flyer. Single filers drop to $0 at $40,000.
Individuals without income are encouraged to file a return and claim this credit, as they may be entitled to a refund if eligibility requirements are met. (Hawaii Department of Taxation)
Three quick examples
These are our own worked examples using the table above:
A retiree living alone with $12,000 of income files as Single and gets $220.
A single parent with two kids and $28,000 AGI files as head of household. Three people times $140 is $420.
A married couple with two kids and $45,000 AGI files jointly. Four people times $90 is $360.
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The December 31 deadline
For calendar-year filers, the deadline to claim the credit for tax year 2025, including amended claims, is December 31, 2026. Fiscal-year filers have 12 months after the end of their tax year.
The form is blunt about what happens next: you can't claim or amend the credit after the deadline.
That gives you a narrow window right now if any of these apply:
You didn't file a 2025 Hawaii return because you had little or no income.
You filed but left off Form N-311.
You filed but undercounted your household, for example by missing a newborn or a child supported by a public agency.
In the last two cases, you'd file an amended Form N-11 for 2025. The instructions say to fill in the amended-return oval at the top, attach Schedule AMD explaining the changes, and attach all required forms again, even ones you sent with the original.
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How to claim it
Figure your federal AGI first. The credit is based on it. If you don't have to file a federal return, the instructions say to use federal Form 1040 as a worksheet to find your AGI.
Fill out Form N-311. Answer the income question on line 1, list qualified people on line 2, and list publicly supported minor children on line 3. Add your spouse's AGI on line 5 if you're married filing separately.
Look up your per-person amount on line 7 and multiply it by your total count. Enter the result on line 9 in whole dollars.
Carry it to your return. Residents enter the credit on Form N-11, line 28. Nonresidents and part-year residents use Form N-15, line 45.
Attach N-311 and file. You can e-file through Hawaii Tax Online at hitax.hawaii.gov, where filing is free, or through approved tax software or a preparer. Paper forms are on tax.hawaii.gov.
Before you file
☐ Your federal AGI (or a Form 1040 worksheet if you don't file federally)
☐ Names and relationships of everyone in your household who was in Hawaii more than nine months
☐ Social Security numbers for any children supported by public agencies
☐ Your spouse's AGI if you're married filing separately
☐ Bank routing and account numbers, if this isn't your first Hawaii return
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Getting the refund
You can choose direct deposit, with two catches from the N-11 instructions. If this is your first Hawaii income tax return, direct deposit isn't available and you'll get a check. The same goes for refunds headed to a bank outside the U.S.
If a bank rejects the deposit, the state sends a check instead. A missing or invalid Social Security number or ITIN can also hold up your refund.
You can check refund status on the Department's website. Its automated refund line runs 24 hours a day, and information should show up four to six weeks after you file.
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Renting? Check the low-income renters credit too
The same return has a second credit worth a look. Part I of Schedule X, the credit for low-income household renters, is for Hawaii residents who:
Had AGI under $30,000
Were in Hawaii more than nine months of the year
Can't be claimed as someone else's dependent
Paid more than $1,000 in rent on a unit fully subject to real property tax, after excluding things like utilities, parking, ground rent and rental subsidies such as public assistance
The credit is $50 per qualified person, with one extra $50 exemption each for you and your spouse if you're 65 or older. It goes on Form N-11, line 29. You'll need the landlord's name and Hawaii Tax I.D. number for each unit.
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Where to get help
The Department of Taxation's Taxpayer Services Branch takes calls at 808-587-4242 or toll-free at 1-800-222-3229. It also has walk-in offices on each major island:
Island | Address | Phone |
|---|---|---|
Oahu | 830 Punchbowl Street, Honolulu | 808-587-4242 |
Maui | 54 S. High Street, #208, Wailuku | 808-984-8500 |
Molokai | 35 Ala Malama Street, #101, Kaunakakai | 808-553-5541 |
Hawaii Island (Hilo) | 75 Aupuni Street, #101, Hilo | 808-974-6321 |
Hawaii Island (Kona) | 82-6130 Mamalahoa Hwy, #8, Captain Cook | 808-323-4597 |
Kauai | 3060 Eiwa Street, #105, Lihue | 808-274-3456 |
The Department asks you to keep a copy of your return and supporting papers, since it can resolve problems faster when you have them in front of you.
WHAT TO DO BEFORE DECEMBER 31
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More help
Related guides
Official sources
Last checked: October 30, 2026. Income limits, credit amounts, the December 31, 2026 deadline, qualified-person rules, the renters credit and office contacts come from the 2025 Form N-311, Schedule X and N-11 instructions and the Department of Taxation flyer.
This is general information, not tax advice. For your situation, contact the Hawaii Department of Taxation or a tax professional.
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