How much Hawaii National Guard or military reserve pay can I subtract?

If you served in the Hawaii National Guard or a reserve component of the Army, Navy, Air Force, Marine Corps, or Coast Guard in 2025, this subtraction may apply to you.

You can subtract the smaller of:

1. 8,636 or
2. Your pay, as shown on Form W-2, Box 16 sent to you by your reserve component.

If you are Married Filing Jointly and you and your spouse both qualify, include can exclusions for both spouses if needed.

Part-year/Nonresidents: Only enter pay you included in your Hawaii wages.