Filing a Hawaii tax return for the 2013 tax year may seem overwhelming, especially if it has been several years since the original deadline. Many taxpayers still need to complete this process to stay compliant with state taxation rules or to claim refunds that may be owed. This guide explains how to file step-by-step so residents can understand their obligations and avoid unnecessary penalties.

Hawaii requires individuals to file a state income tax return if their income exceeds certain limits, even if they have also filed a federal income tax return. Filing is important for those who owe taxes and those who may qualify for tax credits or refunds. Understanding the rules for taxable income, deductions, and exemptions is the first step toward completing the process correctly.

Whether you are catching up on late filings, reviewing your tax liability, or trying to determine if you are eligible to claim a refund, this article provides clear guidance. It covers the required forms, payment options, filing deadlines, and instructions for individuals and small business owners. By following this guide, taxpayers can confidently prepare and submit their 2013 Hawaii tax return.

Overview of Hawaii State Tax Return for 2013

Filing requirements in Hawaii depend on income, filing status, and residency. In 2013, taxpayers were required to submit a Hawaii tax return if their income exceeded state thresholds, regardless of whether they owed taxes. These rules applied to calendar year filers, fiscal year filers, and anyone earning wages or other taxable income in the state.

Who Must File

You were generally required to file a 2013 Hawaii income tax return if your gross income was more than:

  • Single: $3,344

  • Married filing jointly: $5,544

  • Married filing separately: $3,344

  • Head of household: $4,356

Even if your income was below these limits, you may still have been eligible to file to claim tax credits such as the food/excise tax credit or the low-income renter credit.

Types of Income That Trigger Filing Requirements

Taxpayers had to file if they received income from the following sources in Hawaii:

  • Wages and salaries from an employer

  • Self-employment income for self-employed individuals and small business owners

  • Dividends, interest, and capital gains

  • Rental income from property in Hawaii

  • Business income, including S corporations and partnerships

Key Changes in 2013 Compared to 2012

Several important rules applied in 2013 that affected taxpayers:

  1. Hawaii recognized same-sex marriage beginning on December 2, 2013, which changed the filing status of some couples.

  2. Higher tax brackets of 9 percent, 10 percent, and 11 percent remained in effect.

  3. High-income taxpayers continued to face personal exemption phase-outs and limits on itemized deductions.

  4. Filing deadlines and the due date remained April 20, with extensions available until the fourth month following year-end.

These provisions show how taxpayers needed to determine their filing obligations carefully. Understanding who must file, what income is subject to taxation, and how state rules interact with the federal income tax return was essential for correctly completing the 2013 Hawaii tax return.

Hawaii Tax Forms for 2013

When filing a Hawaii tax return for the 2013 tax year, taxpayers needed to select the correct form. The choice depended on residency status, income, and filing circumstances. These forms could be requested by mail, downloaded from the Hawaii Department of Taxation, or picked up in person.

Main Forms Used in 2013

  • Form N-11 was required for most full-year residents. This form was linked directly to the federal income tax return and allowed taxpayers to itemize deductions, report adjustments, and provide a full picture of taxable income.

  • Form N-13 was designed for certain taxpayers with taxable income under $100,000 who did not itemize deductions. It was a simplified form that offered a shorter filing process, but it was later discontinued after 2015.

  • Form N-15 applies to part-year residents and nonresidents who earn income in Hawaii. This ensures that anyone with income from Hawaii sources meets state taxation requirements, even if they are not permanent residents.

Supporting Forms and Information

  • Form N-200V served as the payment voucher. Taxpayers used it when submitting a check or money order with their return.

  • Form N-188 was required if you needed to amend a previously filed return. This allowed corrections to be made for income, deductions, or credits that were reported incorrectly.

  • An employer identification number was necessary for businesses, partnerships, and S corporations filing Hawaii returns. This number identified the business for taxation purposes.

How to Access Forms

  • Taxpayers could download forms directly from the Hawaii Department of Taxation website.

  • Individuals could request forms by phone or mail if online access was inconvenient.

  • Paper copies were also available at district offices for those who preferred in-person service.

Step-by-Step Filing Instructions

Filing a Hawaii tax return in 2013 required completing several steps to ensure the return was accurate and submitted correctly. Each step had to be followed carefully to avoid mistakes, penalties, and delays.

Step 1: Provide Personal Information and Select Filing Status

First, taxpayers input their current mailing address, Social Security number, and legal name. Filing status could be head of household, qualifying widow(er), married filing jointly, married filing separately, or single, and it had to match the federal income tax return.

Step 2: Calculate Hawaii Adjusted Gross Income

The process began with the federal adjusted gross income before the necessary state-specific adjustments. Taxpayers deducted certain items, like interest from U.S. savings bonds, Social Security benefits, and some pension income. They also included interest from out-of-state municipal bonds, contributions to Hawaii retirement systems, and cost-of-living allowances for federal employees.

Step 3: Report All Sources of Income

Residents and nonresidents were required to report all taxable income earned in Hawaii. This included wages and salaries from an employer, business, or self-employment income for self-employed individuals and small business owners, dividends and interest from investments, rental income, and capital gains from property sales.

Step 4: Choose Deductions and Exemptions

Taxpayers had to decide between the standard deduction and itemizing their deductions. For 2013, the standard deduction was $2,200 for single filers and $4,400 for married couples filing jointly. Itemized deductions included expenses such as mortgage interest, charitable contributions, and certain medical costs. Personal exemptions of $1,144 per person were also available, with higher exemptions for elderly or disabled taxpayers.

Step 5: Claim Tax Credits

Qualified taxpayers can lower their tax obligation by claiming credits. The renter's credit for low-income households and the food/excise tax credit are typical examples. These credits enable taxpayers to request a refund or decrease the taxes due.

Step 6: Review and Attach Required Documents

Taxpayers had to affix supporting documentation before filing. This included employer-provided W-2 forms, 1099 forms that reported interest or dividends, itemized deduction or credit documentation, and, if available, the previous year's Hawaii tax returns.

How to File Your Hawaii State Tax Return

In 2013, most taxpayers filed by mail, but online filing was limited. Regardless of the method, meeting deadlines and following all Hawaii Department of Taxation rules were important.

Filing by Mail

Taxpayers mailed their completed return to the correct address based on whether a payment was included. The return had to include the correct form, a payment voucher if applicable, and all supporting schedules. Returns were considered on time as long as they were postmarked by the deadline.

Deadlines and Extensions

The due date for filing 2013 returns was April 20, 2014. If the due date fell on a weekend or a legal holiday, the return was due on the next business day. Extensions were available until October 20, 2014, but taxpayers were still required to pay any taxes owed by the original due date.

Online Filing

Hawaii Tax Online offered limited electronic filing options in 2013. However, most taxpayers, including many calendar-year filers and small business owners, still relied on paper forms because the online system had restrictions.

Common Filing Mistakes to Avoid

  • Many taxpayers chose incorrect filing statuses, resulting in inconsistent federal income tax returns.

  • Processing was delayed because some people neglected to include supporting documentation, such as W-2s or 1099s.

  • Inaccurate results were frequently produced by mistakes when applying tax credits or calculating taxable income.

  • One common mistake was not signing the return, which rendered it void.

  • Penalties and interest were imposed on taxpayers who failed to file by the deadline.

Taxpayers could guarantee their Hawaii tax return was processed efficiently and without needless delays by closely adhering to the filing regulations.

Payment Options and Installment Plans

Taxpayers who owed taxes on their 2013 Hawaii tax return had several ways to make payments. Options included paying in full by the due date or arranging installment plans if the balance could not be paid immediately.

Methods of Payment

  • Taxpayers could send a check or money order, Form N-200V, and the payment voucher to the Hawaii Department of Taxation. This was the most common payment method in 2013.

  • Limited electronic payment options were available through Hawaii Tax Online. These included paying by credit card, though additional processing fees applied, or by electronic funds transfer directly from a bank account.

  • Self-employed individuals, S corporations, and small business owners often have to make quarterly estimated tax payments. These payments helped cover tax liability throughout the year and reduced the risk of penalties.

Installment Plans

  • Taxpayers who could not pay the full amount owed could request an installment plan from the Hawaii Department of Taxation. This required filing the return on time and making a formal request.

  • Installment plans included setup fees and monthly interest charges. Taxpayers had to keep all payments current to avoid default.

  • Even with an installment plan, penalties could apply if the first payment was late or if taxpayers failed to pay the full balance by the deadline.

Paying on time, whether in full or through installments, was critical to avoiding extra costs and ensuring compliance with Hawaii taxation rules.

Refunds and Balance Due

The outcome of a Hawaii tax return often resulted in either a refund or an outstanding balance. Taxpayers needed to understand how to claim a refund or what steps to take if they still owed taxes.

Tracking Refunds

  • Taxpayers could check the status of their refund online through the Hawaii Tax Refund Status, the Hawaii Department of Taxation’s phone system, limited online services, or in person at district offices.

  • Refunds could be issued by direct deposit into a taxpayer’s bank account or by paper check sent through the mail. Direct deposit was generally the fastest method.

  • Paper returns took an average of 8 to 12 weeks to process, while electronically filed returns were usually processed in 4 to 6 weeks.

What Happens If You Owe

  • If payment was not received with the tax return, taxpayers who owed money received a bill notice.

  • Interest and penalties were applied to outstanding balances, raising the total tax obligation.

  • If the unpaid debt remains, taxpayers might be subject to collection measures like liens or garnishments.

While unpaid balances needed to be addressed immediately to prevent additional expenses, refunds provided eligible taxpayers with the money they had overpaid through tax withholding or estimated tax payments.

Amending a 2013 Hawaii Tax Return

Occasionally, after filing a 2013 Hawaii tax return, taxpayers find mistakes. These mistakes might involve improperly reported income, credits, or deductions. In these circumstances, the state permits the filing of an amended return.

Filing an Amended Return

  • The official form to make changes to a previous Hawaii tax return was Form N-188. Taxpayers filled out this form to submit accurate information and fix errors.

  • Refunds for overpaid taxes or additional tax liabilities may be reported on an amended return.

Deadlines for Amendments

  • Taxpayers generally had four years from the original filing date to claim a refund based on corrections.

  • If the amendment increased the amount owed, the taxpayer had to pay the balance promptly to reduce penalties and interest.

  • Amendments could be mailed directly to the Hawaii Department of Taxation with supporting documentation, such as corrected W-2s or 1099 forms.

Amending a return helped taxpayers stay compliant with Hawaii taxation rules and ensured that income tax records were correct with both the IRS and the state.

Final Filing Checklist

Taxpayers must complete a final review before mailing or submitting a Hawaii tax return for the 2013 tax year. This step reduced the risk of errors, delays, or penalties.

  • Taxpayers should make sure the return was signed and dated. If married filing jointly, both spouses were required to sign the form.

  • All income documents, including W-2s, 1099s, and other wages, dividends, or interest statements, must be attached or accurately reported on the form.

  • The correct mailing address had to be used, which varied depending on whether a payment was included with the return.

  • Taxpayers requesting a direct refund deposit must confirm that their bank account and routing numbers are correct.

  • Copies of the completed return and all supporting documents should have been kept for personal records. The Hawaii Department of Taxation generally recommended that taxpayers keep copies for at least four years.

  • Form N-200V, the payment voucher, had to be completed and attached if a payment was included.

  • All schedules, worksheets, and additional forms had to be included to support calculations and claims for tax credits or deductions.

  • Basic math and income totals needed to be double-checked to confirm accuracy and avoid adjustments by the state.

By following this checklist, taxpayers could feel confident that their Hawaii tax return was complete and ready for processing by the Hawaii Department of Taxation.

Frequently Asked Questions 

What was the due date for the 2013 Hawaii tax return?

The 2013 Hawaii tax return was due April 20, 2014. If the deadline fell on a weekend or a legal holiday, the return was due on the next business day. Calendar-year filers and fiscal-year filers had to meet this requirement to avoid penalties. Extensions allowed taxpayers to file later, but taxes owed still had to be paid by the original date.

Can I still file a Hawaii tax return for 2013 if I missed the deadline?

Yes, you can still file a Hawaii tax return for 2013, even if the deadline has passed. Taxpayers who owe money may face penalties and interest, but filing helps reduce additional charges. If you are eligible for tax credits or a refund, you should file as soon as possible. The Hawaii Department of Taxation continues to process late forms upon request by mail.

Who was required to file a 2013 Hawaii income tax return?

Taxpayers had to file a Hawaii income tax return if their wages, salaries, or other taxable income exceeded state thresholds. This included self-employed individuals, small business owners, and those earning dividends or interest. Filing was also required if you needed to report tax withholding, claim a refund, or qualify for exemptions. Even if you filed a federal income tax return, you still had to meet Hawaii’s requirements.

How do quarterly estimated tax payments work in Hawaii?

Quarterly estimated tax payments are applied to taxpayers who did not have enough tax withheld from their paychecks. Self-employed individuals, corporations, and small business owners were generally required to make these payments to cover their estimated tax liability. Payments were due in four installments, with the first payment typically in the year's fourth month. These payments helped taxpayers avoid penalties for underpayment of income tax.

How can I track my refund for a 2013 Hawaii tax return?

Taxpayers who claim a refund can track its status through the Hawaii Department of Taxation. Refunds were issued by direct deposit or by paper check sent by mail. Processing time generally took 8 to 12 weeks for paper returns and 4 to 6 weeks for electronic filings. Taxpayers should determine whether they are eligible for a refund by reviewing their taxable income, tax withholding, and any credits claimed on the form.

How do I amend a 2013 Hawaii tax return?

If you need to correct wages, interest, dividends, or other taxable income on your 2013 return, you must file an amended Hawaii tax return using Form N-188. Taxpayers may request a refund or report additional taxes owed through this process. The IRS and the Hawaii Department of Taxation require that amendments be filed within specific time limits. Supporting documents, such as corrected W-2s or 1099s, must be mailed with the amended form.

Are there special provisions for elderly or disabled taxpayers in 2013?

Elderly and disabled taxpayers could qualify for additional exemptions and tax credits on their 2013 Hawaii tax return. For example, taxpayers 65 or older were eligible for an extra personal exemption. Blind, deaf, or disabled taxpayers could claim a larger exemption amount. These provisions helped reduce tax liability and ensured that income subject to taxation was calculated fairly, providing meaningful financial relief for eligible individuals.

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