Child tax credit in Hawaii
Varies
Does Hawaii Have a Child Tax Credit?
Short answer: No state child tax credit, but Hawaii has a child care credit: Refundable credit equal to a percentage of care expenses: 25% if AGI is $25,000 or less, dropping 1 point per $5,000 to 20% at $45,001-$50,000, and 15% above $50,000. Eligible expenses are capped at $10,000 for one qualifying person or $20,000 for two or more. The higher $10,000/$20,000 expense caps from Act 163 (2023) are temporary and scheduled to revert at the end of 2027. Dependent exemption is $1,144. Hawaii does have an earned income credit: 40% of the federal EITC (tax years 2023–2027).
The higher $10,000/$20,000 expense caps from Act 163 (2023) are temporary and scheduled to revert at the end of 2027. Dependent exemption is $1,144. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Hawaii
Varies
Individuals / Personal Taxes
No state child tax credit, but Hawaii has a child care credit: Refundable credit equal to a percentage of care expenses: 25% if AGI is $25,000 or less, dropping 1 point per $5,000 to 20% at $45,001-$50,000, and 15% above $50,000. Eligible expenses are capped at $10,000 for one qualifying person or $20,000 for two or more. The higher $10,000/$20,000 expense caps from Act 163 (2023) are temporary and scheduled to revert at the end of 2027. Dependent exemption is $1,144. Hawaii does have an earned income credit: 40% of the federal EITC (tax years 2023–2027).
Business justification
No state child tax credit, but Hawaii has a child care credit: Refundable credit equal to a percentage of care expenses: 25% if AGI is $25,000 or less, dropping 1 point per $5,000 to 20% at $45,001-$50,000, and 15% above $50,000. Eligible expenses are capped at $10,000 for one qualifying person or $20,000 for two or more. The higher $10,000/$20,000 expense caps from Act 163 (2023) are temporary and scheduled to revert at the end of 2027. Dependent exemption is $1,144. Hawaii does have an earned income credit: 40% of the federal EITC (tax years 2023–2027). The higher $10,000/$20,000 expense caps from Act 163 (2023) are temporary and scheduled to revert at the end of 2027. Dependent exemption is $1,144. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions