Instructions For Form N-210 - Department Of Taxation State Of Hawaii

Instructions for Form N-210 (Rev. 2012)

Page 3

Line 6 — Multiply line 4 by line 5 and enter

No. Enter the amount from line 13 above on

is not a whole number,

the result on line 6. However, you must use the

Sch. A, line 6.

increase it to the next

following worksheet to figure the amount to enter

Yes. Enter the amount shown below for your

whole number (for example,

on line 6 if:

filing status.

increase 0.0004 to 1). ........

Single or married filing separately — $25,000

•

6. Multiply line 5 by 2% (.02).

Line 3 is more than $166,800 ($83,400 if

Head of household — $37,500

Enter the result as a

married filing separately), or

Married filing jointly or qualifying

decimal. .............................

•

Your federal annualized income is $100,000

widow(er) — $50,000 ...........

7. Multiply line 1 by line 6. .....

or more and you are single or married filing

15. Enter the smaller of line 13

separately; or $150,000 or more and you

8. Line 1 minus line 7. Enter the

or line 14 here and on Sch.

are a head of household; or $200,000 or

result here. N-11 filers, also

A, line 6 .............................

more and you are married filing jointly or a

enter the result on Sch. A, line

Line 7 — Nonresidents and part-year residents,

qualifying widow(er).

10, and stop here. N-15 filers,

enter the amount of your standard deduction

continue on to line 9. .........

1. Enter the amount from

multiplied by the ratio of your Hawaii adjusted

Sch. A, line 4 .....................

9. Multiply line 8 by the ratio of

gross income to total adjusted gross income from

your Hawaii adjusted gross

2. Enter the amount included

all sources.

income to total adjusted gross

on line 1 for medical and

Line 10 — For each column, multiply $1,040 by

income from all sources.

dental expenses, investment

the number of exemptions you claimed on Form

Enter the result here and

interest, casualty or theft

N-11, line 6e, or Form N-15, line 6e. If you claimed

on Sch. A, line 10. .............

losses, and gambling losses

the disability exemption, enter that amount.

Line 12 — To compute the tax, use the Tax

3. Line 1 minus line 2 ............

Nonresidents and part-year residents, enter the

Table, Tax Rate Schedules, Capital Gains Tax

4. Enter the number from

amount of your personal exemptions multiplied

Worksheet in the Form N-11 Instructions or in

Sch. A, line 5 .....................

by the ratio of your Hawaii adjusted gross income

the Form N-15 Instructions, Form N-168, or Form

to total adjusted gross income from all sources.

5. Multiply the amount on

N-615.

However, if line 3 is more than $119,963 if single;

line 1 by line 4 ...................

Line 13 — Enter all of the additional taxes you

$179,963 if married filing jointly or qualifying

Note: If the amount on line

widow(er); $89,981 if married filing separately; or

owed because of events that occurred during the

3 is zero or less, skip lines

$149,963 if head of household, use the following

months shown in the column headings. Include

6 – 12 and enter the amount

worksheet to figure the amount to enter on line

the following:

from line 5 on line 13 below.

10. Complete the worksheet for each period, as

•

Form N-2, Individual Housing Account

6. Multiply the amount on line

necessary.

•

Form N-103, Sale of Your Home

3 by the number on line 4 ..

1. Multiply $1,040 by the

•

Form N-152, Tax on Lump Sum Distributions

7. Multiply the amount on

number of exemptions

•

line 6 by .80 .......................

you claimed on Form

Form N-312, Capital Goods Excise Tax

N-11, line 6e, or Form

Credit Recapture

8. Enter the amount from

N-15, line 6e. If you

•

Sch. A, line 3 .....................

Form N-318, High Technology Business

claimed the disability

Investment Tax Credit Recapture

9. Enter $166,800 ($83,400 if

exemption, enter that

•

married filing separately) ...

Form N-338, Tax Credit for Flood Victims

amount. .............................

Recapture

10. Line 8 minus line 9 ............

2. Enter line 3 of Sch. A. ........

•

Form N-344, Important Agricultural Land

Note: If line 10 is zero or

3. Enter the amount shown

less, skip lines 11 – 12

Qualified Agricultural Cost Tax Credit

below for your filing status.

and enter the amount

Recapture

Single—$119,963

from line 5 on line 13 below.

•

Married filing jointly or qualifying

Form

N-405,

Tax

Accumulation

11. Multiply the amount on

widow(er)—$179,963

Distribution of Trusts

Married filing separately—$89,981

line 10 by .03 .....................

•

Form N-586, Credit for Low Income Housing

Head of household—$149,963 ...

12. Enter the smaller of line 7

Recapture

or line 11 ...........................

4. Line 2 minus line 3. ...........

•

Form N-814, Parent’s Election to Report

13. Line 5 minus line 12 ..........

5. Is line 4 more than $122,500

Child’s Interest and Dividends

(more than $61,250 if married

14. Is your federal annualized

Line 15 — Enter the credits you are entitled

filing separately)?

income $100,000 or more and

to because of events that occurred during the

Yes. Enter zero here and

you are single or married filing

months shown in the column headings. Do not

on Sch. A, line 10. Do not

separately; or $150,000 or more

annualize any credit. However, when figuring

complete the rest of this

and you are a head of household;

your credits, you must annualize any item of

worksheet.

or $200,000 or more and you are

income or deduction used to figure the credit.

No. Divide line 4 by $2,500

married filing jointly or a qualifying

See the example in federal Publication 505.

($1,250 if married filing

widow(er)?

separately). If the result

Instructions For Form N-210 - Department Of Taxation State Of Hawaii - 2012 Page 3

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