Hawaii did not adopt the federal provisions that suspended (1) the deduction for moving expenses, and (2) the exclusion from gross income for qualified moving expense reimbursements for tax years 2018 through 2025. If you have moving expenses that were not deducted on your federal return, enter the amount of the deduction on line l of the Hawaii Subtractions Worksheet on page 37. Complete Form N-139 and attach it to your return. If you have qualified moving expense reimbursements that were not excluded on your federal return, enter the amount of the exclusion on line l of the Hawaii Subtractions Worksheet on page 37.
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