Updated 01/09/2024

Confirmed for 2023 taxes!

2023:   2023 N-11

             2023 N-11 Instructions


2021   See N-11 Instructions   

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.