Does hawaii tax qualified, non-qualified, and Sec 199A dividends differently?

[Jacks-son]

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?

[ThomasM125]

There is no mention of special treatment of dividends in the instructions to Form N-11 . As with most states, Hawaii works off of your federal adjusted gross income and requires some adjustments to arrive at the taxable income for Hawaii. It appears that your taxable dividends for federal tax purposes are treated the same for Hawaii.

[Jacks-son]

I, too, could find no mention of special treatment of Qualified Dividends in the Hawaii tax instructions. Such dividends are specially treated in federal income tax calculations. Since I don't see any mention of qualified dividends in the Hawaii instructions, I wanted to be sure I wasn't overlooking something. Thanks for confirming.