Clear Form - 2025 N-15 - Hawaii Nonresident and Part-Year Resident Income Tax Instructions - Due April 20, 2026

Sep 19, 2026

Hawaii Nonresident and Part-Year Resident Income Tax Instructions provide guidance for completing Form N-15 for the 2025 tax year. The notice explains electronic filing through Hawai‘i Tax Online, emphasizes free e-file and debit payments, and directs taxpayers to due dates and where to file. It also lists important reminders for filing and paying by April 20, 2026, options for an automatic extension to October 20, 2026, and steps to ensure accuracy, completeness, and proper attachments, including HW-2s or W-2s.

LanguageEnglish

CategoryForms

FormatPDF

Pages60

Reading Time21 min

AccessFree to download

MESSAGE FROM THE DIRECTOR

Department of Taxation Welcomes your Feedback

Electronic Filing and Paying Advances Are Being Made

We are Here to Assist You

Important Reminders

File and Pay on Time

Extension of Time to File

Make Sure Your Tax Return is Correct and Complete

Clear Form 2025 N-15 STATE OF HAWAII—DEPARTMENT OF TAXATION Hawaii Nonresident and Part-Year Resident Income Tax Instructions E-ﬁle Form N-15! For more information, visit our website at [tax.hawaii.gov](tax.hawaii.gov) For more information, see page 30 of the Instructions. DUE DATE: APRIL 20, 2026 Make your check payable to the“Hawaii State Tax Collector” MESSAGE FROM THE DIRECTOR I. Department of Taxation Welcomes your Feedback At the Department of Taxation, we are committed to our mission to administer the tax laws of the State of Hawai‘i in a consistent, uniform, and fair manner. To help us with this commitment, we welcome your feedback to assist our eﬀort to improve our services and make voluntary compliance as easy as possible. Please address your written suggestions to the Department of Taxation, P.O. Box 259, Honolulu, HI, 96809-0259, or email them to Tax. Directors.Oﬃ[ce@hawaii.gov](ce@hawaii.gov). II. Electronic Filing and Paying Advances Are Being Made Each year, thousands of individuals ﬁle and pay their taxes electronically. Hawai‘i Tax Online is the convenient and secure way to e-ﬁle state tax returns, make payments, manage your accounts, and conduct other common transactions online. Filing taxes and making debit payments is free. Visit Hawai‘i Tax Online at [hitax.hawaii.gov](hitax.hawaii.gov. You)[. You](hitax.hawaii.gov. You) can also e-ﬁle yourself or through your tax practitioner using commercially available software. For up to date information, visit our website at [tax.hawaii.gov](tax.hawaii.gov). III. We are Here to Assist You Form N-15, Individual Income Tax Return (Nonresidents and Part-Year Residents) is due on or before April 20, 2026. For information and guidance in its preparation, we have helpful publications and other instructions on our website at [tax.hawaii.gov](tax.hawaii.gov. Need more assistance? Do)[. Need more assistance? Do](tax.hawaii.gov. Need more assistance? Do) not hesitate to telephone, write, or visit any of our six oﬃces below: Oahu Maui Molokai Hawai‘i -Hilo Hawai‘i -Kona Kauai 830 Punchbowl Street, Honolulu, HI 96813-5094 54 S. High Street, \#208, Wailuku, HI 96793-2198 35 Ala Malama Street, \#101, Kaunakakai, HI 96748 75 Aupuni Street, \#101, Hilo, HI 96720-4245 82-6130 Mamalahoa Hwy, \#8, Captain Cook, HI 96704 3060 Eiwa Street, \#105, Lihue, HI 96766-1889 Phone: 808-587-4242 Phone: 808-984-8500 Phone: 808-553-5541 Phone: 808-974-6321 Phone: 808-323-4597 Phone: 808-274-3456 To better assist you, always keep a copy of your return, worksheets, and supporting documents in your possession; we can help you understand and resolve problems more quickly if you have your tax return information in front of you. Keeping a copy will also help you in preparing the following year’stax return. Thank you for your cooperation in allowing us to better service Hawai‘i’s taxpayers. GARY S. SUGANUMA Director of Taxation PRSRT STDU.S . Postage PAID Honolulu, Hawaii Permit No . 481 State of Hawaii Department of Taxation P.O . Box 3559 Honolulu, Hawaii 96811-3559 Changes to Note • Hawaii conforms to certain provisions of the Internal Revenue Code of 1986, as amended as of December 31, 2024, and applies to taxable years beginning after December 31, 2024. (Act 123, SLH 2025) • For the 2025 taxable year beginning after December 31, 2024, the individual income tax bracket amounts were amended for all the ﬁling statuses by increasing the income limits in each bracket. (Act 45, SLH 2024) • The Earned Income Tax Credit (EITC) has been amended by eliminating the unlimited carryforward on nonrefundable EITC for tax year 2022 and applies to taxable years beginning after December 31, 2025. (Act 25, SLH 2025) • The Pass-Through Entity (PTE) Tax Credit has been amended for taxable years beginning after December 31, 2024. All qualiﬁed members claiming a credit for the PTE tax are required to add the qualiﬁed member’s share of

FAQs

What is the due date for Form N-15 for nonresidents and part-year residents?

Form N-15 is due on or before April 20, 2026.

How can taxpayers file their Hawaii state taxes electronically?

Hawai‘i Tax Online is the convenient and secure way to e-file returns and make payments, including managing accounts and other common transactions online.

If I cannot file by April 20, 2026, what extension options are available?

Taxpayers receive an automatic 6-month extension to file through October 20, 2026, but the extension is not an extension of time for payment of tax. Any balance due must be paid by April 20, 2026 using Form N-200V with payment.

Sep 19, 2026

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