1. What is an Act 115 Refund?
Act 115, Session Laws of Hawaii 2022 (Act 115), provides a one-time constitutional refund to each qualifying resident taxpayer who files an individual income tax return for the 2021 tax year on or before December 31, 2022.
2. Who qualifies for an Act 115 refund?
Resident taxpayers who file individual income tax return for the 2021 tax year who have been a resident of Hawaii for at least nine (9ac) months. The refund will not be available for: 1) Any person who is claimed or eligible to be claimed as a dependent by another taxpayer for federal or Hawaii individual income tax purposes. 2) Any person who has been convicted of a felony and who has been committed to prison, and any misdemeanant who has been committed to jail for the full 2021 tax year.
3. What do I need to do to receive the refund?
File your 2021 individual income tax return by December 31, 2022. If you have already filed your 2021 individual income tax return you do not need to take any further action.
4. How much will my Act 115 refund be?
Your Act 115 refund amount is based on your filing status, federal adjusted gross income, and the number of exemptions you are allowed to claim. For the Act 115 credit, only one refund per person will be allowed. The Act 115 refund is $100 or $300 per person as follows: Filing StatusFederal Adjusted Gross IncomeRefund Per Exemption (Person) SingleUnder $100,000$300Single$100,000 and over$100Head of HouseholdUnder $100,000$300Head of Household$100,000 and over$100Married Filing JointUnder $200,000$300Married Filing Joint$200,000 and over$100Married Filing Separate (Both spouses combined)Under $200,000*$300Married Filing Separate (Both spouses combined)$200,000 and over*$100Surviving Spouse / Qualified Widow(er)Under $200,000$300Surviving Spouse / Qualified Widow(er)$200,000 and over$100* These federal AGI thresholds for married filing separate filers are combined for both spouses. These filers are eligible for the amount of refund they would be eligible for if they have filed jointly.
5. When will I receive my Act 115 refund?
Act 115 refund will be issued based on the order in which the 2021 individual income tax returns are filed. The Department of Taxation will begin issuing Act 115 refunds in the first week of September 2022. The estimated Act 115 Refund delivery dates are in the chart below: N-11/N-15 Filing Date1/1/22 – 7/31/228/1/22 – 12/31/22 Direct Deposit RefundSeptember 2022up to 10 weeks after filingPaper Check RefundSeptember – October 2022up to 12 weeks after filing
6. Will I receive my Act 115 refund by electronic direct deposit or paper check?
If you claimed a refund on your 2021 individual income tax return and requested an electronic direct deposit, your Act 115 refund will be deposited into the same bank account. If you requested a paper check refund or owed additional taxes, you will receive your Act 115 refund by paper check.
7. Can I change how I will receive my Act 115 refund?
No, the Department of Taxation is unable to change the issuance of an Act 115 refund from electronic direct deposit to paper check or vice versa.
8. I am receiving my Act 115 refund by paper check but have moved since I filed my return, what should I do?
Please update your address via Hawaii Tax Online or file Form ITPS-COA as soon as possible. The Department of Taxation is unable to update an address by phone call or unsecured email. To update your address at HTO:
Log-in to HTO, select More… tab, Registration tile, select Manage Mailing Address
Use Default Mailing Address, select Update Mailing Address
Enter required information and select Submit
9. I am receiving my Act 115 refund by direct deposit but have closed my bank account since I filed my return, what should I do?
You do not need to take any further action. You will receive your Act 115 refund by paper check.
10. I filed my original 2021 individual income tax return and also filed an amended 2021 individual income tax return, am I eligible for the Act 115 refund?
Yes, your Act 115 refund will be based on your amended 2021 individual income tax return.
11. My 2021 individual income tax return reported additional taxes due, do I qualify for an Act 115 refund?
Yes, regardless of whether you owed additional taxes or claimed a refund on your 2021 individual income tax return, you qualify for an Act 115 refund.
12. I am 65 years old and allowed to claim two exemptions based on my age on my 2021 individual income tax return, do I qualify for two Act 115 refunds?
No, each person is only allowed one Act 115 refund.
13. I am disabled and allowed to claim a personal exemption amount of $7,000 on my 2021 individual income tax return, do I qualify for more than one Act 115 refund.
No, each person is only allowed one Act 115 refund.
14. I file jointly with my spouse, we have two children, and our federal adjusted gross income (federal AGI) is $150,000, how much will my Act 115 refund be?
Your Act 155 refund will be $1,200 because you have four qualifying people and are eligible for the $300 per person refund.
15. I am married but file separately from my spouse, we have no dependents, my federal AGI is $150,000, and my spouse’s AGI is $75,000, how much will our Act 115 refund be?
Married taxpayers filing separately must combine both spouses federal AGIs to determine the Act 115 refund amount. Since your combined federal AGI is above $200,000, each spouse will receive an Act 115 refund of $100.
16. Will my Act 115 refund be offset by taxes that I owed?
Act 115 refund will be used to offset taxes owed to IRS and any outstanding debt to external agencies, such as for child support payment. However, Act 115 refund will not be used to offset taxes owed to State of Hawaii.
17. Is my Act 115 refund subject to income tax?
Act 115 refund would not be included as income on the federal or State return. Unlike an ordinary refund of state taxes that must be included in income, Act 115 refund is not received as result of a deduction claimed for state taxes paid.