Social Security benefits in Hawaii
Varies
Is Social Security Taxed in Hawaii?
Short answer: No. Hawaii exempts Social Security and Tier 1 Railroad Retirement benefits from its net income tax; the federally taxable amount is subtracted on Form N-11. This is a long-standing exemption (HRS 235-2.3, Act 99 of 1984). it was not checked against a 2026 Form N-11.
Federally, up to 85% of benefits can be taxable depending on your combined income (IRS Pub 915); that part doesn't change by 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.
Social Security benefits in Hawaii
Varies
Individuals / Personal Taxes
No. Hawaii exempts Social Security and Tier 1 Railroad Retirement benefits from its net income tax; the federally taxable amount is subtracted on Form N-11. This is a long-standing exemption (HRS 235-2.3, Act 99 of 1984). it was not checked against a 2026 Form N-11.
Business justification
No. Hawaii exempts Social Security and Tier 1 Railroad Retirement benefits from its net income tax; the federally taxable amount is subtracted on Form N-11. This is a long-standing exemption (HRS 235-2.3, Act 99 of 1984). it was not checked against a 2026 Form N-11. Federally, up to 85% of benefits can be taxable depending on your combined income (IRS Pub 915); that part doesn't change by state.
Category
- Personal Tax Deductions