In order to claim the Credit for Low-Income Household Renters in Hawaii you must meet the following criteria:
1. Be a resident of Hawaii.
2. Not claimed as a dependent on someone else's return.
3. Have between $0 - $30,000 in adjusted gross income.
4. Paid more than $1,000 in rent during the year. (This is an annual amount not a monthly amount.)
5. The rental property cannot be exempt from real property tax. (This is something your landlord will be able to verify for you.)
Important note about rent: Rent is the amount paid in cash during the year. Rent does not include charges for utilities, parking, storage, yard services, etc. Rent paid for land only does not count either. Lastly you cannot count rent that is paid through an allowance or a subsidy.
For more information or further explanation please see "Instructions for Schedule X - Tax Credits" pages 33 and 34 of the instructions for Form N-11: http://files.hawaii.gov/tax/forms/2016/n11ins.pdf
