Questions & Answers

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.

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