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Reviewed October 1, 2026

Hawaii Earned Income Tax Credit

Hawaiʻi’s earned income tax credit is claimed on the state tax return, not through a public-assistance portal. For tax year 2025, use Form N-356 and Schedule CR with the applicable Hawaiʻi return.

Who can apply

The 2025 instructions require claiming federal EITC and using the same filing status and dependents on the Hawaiʻi return. Part-year residents and nonresidents use an income-ratio adjustment. Other exclusions in the instructions can apply.

What help is available

For tax year 2025, the new refundable credit starts at 40% of the federal EITC, with the required adjustment for part-year or nonresident filers. The 2025 instructions also distinguish an older, nonrefundable 2022 carryover.

Documents to prepare

  • Your federal return and the federal EITC amount for the same tax year.
  • Your Hawaiʻi return, income records and dependent information.
  • The tax-year-specific N-356 and Schedule CR, plus any relevant prior carryover records.

How to get started

  1. Select the correct tax year

    Use the Department of Taxation forms directory. Do not apply 2025 instructions to a different return year without checking.

  2. Complete the credit calculation

    Follow the N-356 qualification questions and computation. A tax preparer can help distinguish a new credit from an older carryover.

  3. File the state return

    Attach the required credit forms and retain the return and submission confirmation.

After applying

Read tax-agency requests and correct errors through the appropriate return process. The 2025 instructions state a credit-claim deadline and special rules for later IRS adjustments; consult them promptly if amending.

Website screenshots

These images show the pages captured in August 2026. Website screens and rules may have changed.

Hawaii Form N-356, the Earned Income Tax Credit form.
August 2026 reference screenshot.

Common questions

Is this a monthly cash benefit?

No. It is a credit claimed through the Hawaiʻi income-tax return.

Which forms apply to a 2025 claim?

The state instructions identify Form N-356 and Schedule CR attached to the applicable state return.

Can I reuse the 2022 carryover for future years?

The 2025 instructions say unused 2022 EITC cannot be carried into tax years beginning after December 31, 2025. Check the instructions for your return year.

Sources and review

Checked October 1, 2026 using 2025 Form N-356 and instructions, Tax-year 2025 changes, State tax forms. USA Assistance background guide. Program staff determine eligibility and available assistance.

Historical screenshots: source reference.