Who can claim the Hawaii Refundable Food/Excise Credit?

You must have a federal Adjusted Gross Income (AGI) below $60,000 ($40,000 if Single) to claim the Refundable Food/Excise Credit. It's worth from $70 to $220 per person depending on your AGI.

Claim the credit for each person who meets these requirements:

• Was physically present in Hawaii for more than nine months during the taxable year;
• Is not claimed and is not eligible to be claimed as a dependent by any taxpayer for federal or Hawaii individual income tax purposes; AND
• Was not confined in prison, jail, or a youth correctional facility for all of 2025.

The people you can potentially claim are the following:

• Yourself;
• Your spouse if you're filing as Married Filing Jointly (or Married Filing Separately where the spouse is not filing a Hawaii return, had no income, and was not the dependent of someone else);
• Your dependents; and
• Your minor children receiving support from the Department of Human Services of the state, social security survivor benefits, and the like.

You can claim this credit on your Hawaii return even if you had no Hawaii taxable income.