First, the amounts taken out are taxable on your Federal return. You are only exempt from the 10% early withdrawal penalty for being disabled. Next, the state of Hawaii calculates tax based on your Federal income and does not have any adjustments made for early 401(k) distributions; therefore, since it's taxable on Federal, its also taxed on state. There is no penalty for an early distribution in Hawaii.
Note: Hawaii does allow an exclusion for qualified pension plans. An early distribution is not considered a qualified distribution. In addition, a 401(k) is considered a deferred compensation plan and is fully taxable to the extent it was taxed on your Federal return.
There is a way to contact the state Department of Revenue. Please refer to the link below.
http://tax.hawaii.gov/contact/
