I'm preparing a Hawaii part-year resident income tax form for the first time in decades. Unlike the federal return, where qualified, non-qualified, and Sec 199A dividends are treated differently, it would appear that these different types of dividends are all taxed the same. I've searched the Hawaii Dept. of Taxation website for answers and called customer service. The website only has documents with dense legalese, and customer service is not trained to answer such questions.
Does anyone in the community know if qualified, non-qualified, and Sec 199A dividends are treated differently in Hawaii?
