EARNED INCOME TAX CREDIT (EITC)
Rate (Non-Refundable): 20% of the federal credit
Latest Legislative Action: In January 2018, several lawmakers introduced legislation to make Hawaii’s EITC refundable.
CHILD TAX CREDIT (CTC)
Hawaii does not currently offer a state-level CTC.
CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)
Calculated as a percentage of qualifying expenses, not as a percentage of the federal credit. However, the state credit covers the same kind of expenses but is limited to $2,400 for one child/dependent and $4,800 for two children/dependents. Rates are dependent upon earned income levels as shown below.
Eligibility Requirements: To be eligible for the credit, a filer must maintain a household which includes at least one qualified dependent and may not be claimed as a dependent themselves. The filer must also have qualifying care expenses.
- 2015 N-13 Resident Income Tax Forms and Instructions, Hawaii Department of Taxation