Who can claim the Hawaii Credit for Low Income Household Renters?
The Credit for Low Income Household Renters is worth $50 per "qualified exemption" (see below) and may be claimed if you:
- Were physically present in Hawaii for more than
nine months during the taxable year,
- Are not eligible to be claimed
as a dependent by any taxpayer for federal or
Hawaii individual income tax purposes,
- Had adjusted gross income (AGI) of less than $30,000, AND
- Paid more than $1,000 in rent during the year for a property subject to real property tax.
A taxpayer filing Form N-11
or Form N-15
may claim the credit for any of the following "qualified exemptions":
- 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 public agencies.
You can claim this credit on your Hawaii return even if you had no Hawaii taxable income. If Married Filing Separately
, only one spouse may claim the dependents.