FORM N-311
(REV. 2019) PAGE 2
GENERAL INSTRUCTIONS
Purpose of Form
Use Form N-311 to figure and claim the
refundable food/excise tax credit under section
235-55.85, Hawaii Revised Statutes (HRS).
Who May Claim This Credit
Each taxpayer who files an individual income
tax return for the taxable year, including those
who have no income or no income taxable under
chapter 235, HRS, may claim this credit provided
that the taxpayer is not eligible to be claimed
as a dependent for federal or State income tax
purposes by another taxpayer.
Qualified Exemptions
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 cor-
rectional facility for the full taxable year.
For Whom the Credit May Be
Claimed
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 mar-
ried 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 sup-
port from the Department of Human Services
of the State, social security survivor benefits,
and the like.
Birth or Death of a Qualified
Exemption
• A person who dies during the year may be a
qualified exemption so long as the person was
alive and physically present within the State for
more than nine months. If a person who was
continuously living in Hawaii died after Sep-
tember 30, 2019, that person could still be a
qualified exemption.
• A child who is born during 2019 could be a
qualified exemption if the mother was physi-
cally present in the State while pregnant with
the child and the total days of gestation and life
after birth total more than nine months during
the taxable year.
Credit Requirements
To claim this credit, you must complete and
attach Form N-311 to your Hawaii income tax
return.
Deadline for Claiming the Credit
If you are a calendar year taxpayer, the
deadline to claim the credit, including amended
claims, is December 31, 2020. If you are a fiscal
year taxpayer, the deadline to claim the credit,
including amended claims, is 12 months after the
close of your taxable year. You cannot claim or
amend the credit after the deadline.
SPECIFIC INSTRUCTIONS
Line 1, Federal Adjusted Gross Income — Since
the tax credit is based on federal adjusted gross
income, you must complete your federal return
first. If you are not required to file a federal income
tax return, use federal Form 1040 as a worksheet
to determine your federal adjusted gross income.
If your federal adjusted gross income (Form
N-11, line 7 or Form N-15, line 36) is $50,000
or more ($30,000 or more if your filing status is
Single), stop here; you cannot take this credit.
However, you may claim the credit for a minor
child receiving support from the Department
of Human Services, etc. In this situation, only
complete lines 3, 9, and 10.
Married filing separately. If you are married
filing separately, you must add your spouse’s
federal adjusted gross income to your own. If the
total is $50,000 or more, you cannot claim this
credit.
Line 2, Qualified Exemptions — On line 2, enter
the names of the qualified exemptions. Start with
yourself. Enter your spouse’s name if you are mar-
ried filing jointly or married filing separately where
your spouse is not filing a Hawaii return, had no
income, and was not the dependent of someone
else. Then list your dependents and enter the de-
pendent’s relationship to you. However, do not list
minor children receiving more than half of their
support from public agencies even though you
may claim them as a dependent. List these minor
children on line 3.
If married filing separately, only one spouse
may claim the dependents.
Enter the number of qualified persons on line
2.
Line 3, Minor Children Receiving Public Sup-
port — On line 3, list your minor children who are
also qualified exemptions, and who receive more
than half of their support from the Department of
Human Services, Social Security benefits, and
other government payments. If you are married fil-
ing separately, only one spouse may claim each
child. Enter the number of children here, and on
the space provided beside Form N-11, line 28; or
Form N-15, line 45.
Line 7 — Enter on line 7 the amount of the tax
credit that applies to the amount on line 6.
Line 10, Amount of the Credit — Add lines 8
and 9. Enter this amount on Form N-11, line 28; or
Form N-15, line 45.
FORM N-311 (REV. 2019)
