Questions & Answers

Which itemized deductions can be claimed in Hawaii but not on my federal return?

The following expenses can still be claimed in Hawaii:

  • Interest paid on home equity loans
  • Tax preparation fees
The expenses below can also still be claimed in Hawaii. They must be paid to produce or collect taxable income and certain tax-exempt income* (do not include any personal expenses):

  • Safe deposit box rental
  • Certain legal and accounting fees
  • Clerical help and office rent (do not include expenses already entered on a Schedule C)
  • Custodial (e.g. trust account) fees
  • Your share of the investment expenses of a regulated investment company
  • Certain losses on nonfederally insured deposits
  • Casualty and theft losses of property used in performing services as an employee
  • Deduction for repayment of amounts under a claim of right
  • Convenience fee charged by the card processor for paying your income tax by credit or debit card
Note: Expenses and interest for royalties and other income derived from any patents, copyrights, and trade secrets by an individual or a qualified high technology business are deductible.

Let's Get Started