H.R. NO.













requesting that the Department of Taxation create a simplified N-11 form for use by individuals without TAXABLE income THAT IS subject to state income tax.




     WHEREAS, this body finds that there are state tax credits and rebates that are unclaimed by individuals who are not required to file state taxes; and


     WHEREAS, certain individuals reliant upon social security or public assistance to live happen to represent the population who would most benefit from tax credits and rebates for which they qualify, including the refundable food/excise tax credit; and


     WHEREAS, filing solely for the purpose of claiming these credits and rebates can be difficult for this population, and they are likely to lack the resources to file a tax form online; and


     WHEREAS, existing tax forms include many questions that do not apply to individuals without taxable income and only serve to cause these individuals confusion and anxiety; and


     WHEREAS, this body appreciates the nonprofit corporations that help people prepare and file their taxes; however, their reach is limited because they rely on volunteers and do not go to private residences; and


     WHEREAS, obtaining assistance from nonprofit corporations and volunteers may require lengthy questionnaires to be completed and copies of documentation that can be challenging for these individuals to find and that are not required of online filers; now, therefore,


     BE IT RESOLVED by the House of Representatives of the Thirty-second Legislature of the State of Hawaii, Regular Session of 2023, that the Department of Taxation is requested to create a simplified N-11 form for use by individuals without taxable income that is subject to state income tax; and


     BE IT FURTHER RESOLVED that this body requests the form be as short as possible, asking only for information needed from this population, be paper only, and be available for use for taxable years beginning after December 31, 2022; and


     BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Governor and Director of Taxation.









Report Title: 

Taxation; Forms; Department of Taxation