Confirmed for 2024 taxes!
2024: N-11
2024: N-11 Instructions
N-11 Instructions Page 19 >>
Itemized Deductions
Hawaii did not adopt the federal provision that suspends the overall limitation on itemized deductions for
tax years 2018 through 2025. Your state income tax will be less if the total of your itemized deductions is larger than the standard deduction. To figure your itemized deductions, fill in lines 21a to 21f. Add lines 21a through 21f, and enter the result on line 22 if the amount on line 20 (Hawaii adjusted gross in come) is $166,800 or less ($83,400 if married filing separately).
2023: 2023 N-11
2021 N-11, Rev. 2021, Individual Income Tax Return (Resident) (hawaii.gov)
Instructions for Form N-11 Rev 2021 (hawaii.gov)
2020: https://files.hawaii.gov/tax/forms/2020/n11ins.pdf
2019: http://files.hawaii.gov/tax/forms/2019/n11ins.pdf
Line 21f
Miscellaneous Deductions Note: Act 27, Session Laws of Hawaii 2018, does not adopt the federal provision that suspends all miscellaneous itemized deductions that are subject to the 2% floor for tax years 2018 through 2025. Complete Worksheet A-6 on page 34 (for 2020) to figure your miscellaneous deductions.
Expenses Subject to the 2% Limit
Employee Business Expenses
On Worksheet A-6, line 23, report job expenses you paid for which you were not reimbursed. Complete the 2017 federal Form 2106 or 2106-EZ and attach it to Form N-11 if: 1. You claim any travel, transportation, meal, or entertainment expenses for your job; or 2. Your employer paid you for any of your job expenses reportable on Worksheet A-6, line 23.
Examples of expenses to include on line 23 of Worksheet A-6 are:
• Travel, transportation, meal, or entertainment expenses.
• Union dues.
• Safety equipment, small tools, and supplies you needed for your job.
• Uniforms required by your employer that are not suitable for ordinary wear.
• Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
• Physical examinations required by your employer.
• Dues to professional organizations and chambers of commerce.
• Subscriptions to professional journals.
• Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.