Hawaii Governor Signs Act 115 Providing One-Time Tax Refunds

On June 22, 2022, Hawaii Governor David Ige signed Act 115, which provides a one-time constitutional refund to each qualifying resident of Hawaii who files an income tax return for tax year 2021.

Who Qualifies for the Act 115 Refund

Qualified individuals include Hawaii resident taxpayers who have filed an individual income tax return for tax year 2021 before December 31, 2022 and have been a resident of Hawaii for at least nine (9) months.

Refunds will not be available for:

  1. Any person who is claimed or is eligible to be claimed as a dependent by another taxpayer.
  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.

How to Claim the Refund

Qualifying residents only need to file their 2021 individual income tax return by December 31, 2022 to be automatically eligible. No further action is required.

Expected Amount of Act 115 Refund

Amounts you can expect to receive are based on Federal AGI by taxpayer, filing status and number of exemptions claimed. Maximum refunds are capped at either $100 or $300 per person (exemption). See charts below for eligibility thresholds.

Married Filing Jointly / Married Filing Separately (both spouses combined) / Qualifying Widow(er)

Fed AGI Reported on 2020 Tax ReturnPayment Amount Per Person (Exemption)
Less than $200,000$ 300
$200,000 or more$ 100

Single / Head of Household

Fed AGI Reported on 2020 Tax ReturnPayment Amount with a Dependent
Less than $100,000$ 300
$100,000 or more$ 100

If an amended return is filed for 2021, the Act 115 refund will be based on the amended 2021 individual income tax return.

When Refunds will be Issued

The payments are expected to be issued in 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.

For 2021 individual income tax returns filed between 1/1/2022 – 7/31/2022 refunds are expected to be issued as follows:

Direct Deposit RefundSeptember 2022
Paper Check RefundSeptember – October 2022

For 2021 individual income tax returns filed between 8/1/2022 – 12/31/2022 refunds are expected to be issued as follows:

Direct Deposit Refund Up to 10 weeks after the 2021 return is filed
Paper Check RefundUp to 12 weeks after the 2021 return is filed

How will Refunds be Issued

Direct Deposit

If a refund was claimed on the 2021 tax return and the method requested for the refund was direct deposit, the Act 115 refund will be electronically deposited into the same bank account.

If a direct deposit is expected and the bank account used when filing the 2021 tax return has since been closed, a paper check will be issued instead.

Paper Check

If a refund from 2021 was requested via paper check, or there was a balance due with the 2021 tax return, the Act 115 refund will be issued via a paper check to the address noted on the 2021 tax return.

If a paper check is expected and there has been a change of address since filing the 2021 tax return, it is important to update the address on record as soon as possible. To update an address go to the Hawaii Tax Online , or file Form ITPS-COA.

Act 115 Refund Applied to Taxes Owed or Outstanding Debts

An Act 115 refund will be used to offset taxes owed to the IRS and any outstanding debt to external agencies, such as for child support payments. Act 115 refunds will not be used to offset taxes owed to the State of Hawaii.

Is the Act 115 Refund Taxable

The Act 115 refund is not taxable on the Federal or Hawaii State individual income tax return.

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