Hawaii ​Constitutional Refunds May Begin to Roll Out in August 2022

The 2022 Hawaii State Legislature passed S.B. 514 which provides a refund for resident taxpayers who file their 2021 individual tax return (Form N-11) on or before December 31, 2022. The amount of the refund is $100 or $300 per exemption (person) depending on the taxpayer’s federal adjusted gross income and filing status. The Department of Taxation (Department) reported it is still in the process of reviewing the measure and does not have any specific details to share at this time. Resident taxpayers who have already filed their tax return do not need to take any further action to receive their refund. The Department anticipates that it will be able to begin processing refunds in late August. An announcement will be issued when more details are available.

Based on preliminary information taxpayers who file a 2021 tax return may receive $300 per exemption claimed on their 2021 tax return.  The amount is reduced to $100 per exemption if adjusted gross income exceeds $100,000 ($200,000 if married filing jointly).  Qualifying taxpapyers are those who are Hawaii residents, filed a 2021 tax return no later than December 31, 2022, were physically present in the state for at least 9 months during 2021, and were not confined to a correctional facility for the entire 2021 tax year.

Update June 27, 2022:  ann22-03.pdf (hawaii.gov)

Update August 26, 2022:  Hawaii Constitutional Refunds Act 115 Refunds Set to Begin Rolling Out 1st Week of September