Questions & Answers
Who can claim the Hawaii Refundable Food/Excise Credit?
The Refundable Food/Excise 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 all of 2021.
- 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.