Who can claim the Hawaii Refundable Food/Excise Tax Credit?
The refundable food/excise tax credit may be claimed for each individual who:
- 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 the full taxable year.
A taxpayer filing Form N-11
or Form N-15
may claim the credit for any of the following people who are "qualified exemptions" as defined above:
- The taxpayer's self;
- The taxpayer's spouse if the taxpayer is 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;
- The taxpayer's dependents; and
- The taxpayer's 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.