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Hawaii Form 1040 - Schedule M: What You Should Know

S.A.L.: Alabama, Alaska, Arizona, Arkansas (excluding counties that do not qualify), Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New York, North Carolina, North Dakota (except counties), Ohio, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia (except counties that do not qualify), Wisconsin (except counties that do not qualify) and Wyoming, and tax-exempt bonds or other guaranteed obligations issued pursuant to Title 5, U.S.C., § 701(c) (not including tax-exempt bonds or other guaranteed obligations issued pursuant to Title 5, U.S.C., §§ 501(a), 501(c)(3), 501(c)(7), or 501(c)(16) and tax-exempt bonds or other guaranteed obligations issued under the General Revenue Fund Act of 1921 for the benefit of the United States) from the following states: Alabama, Alaska, Arizona, Arkansas (excluding counties that do not qualify), Colorado (exclusions from liability will be determined by the individual's Social Security Number (SSN)), District of Columbia (Excluded from liability under Section 101) and the United States Territories (Hawaii, Guam, North Mariana Islands and Puerto Rico) if the individual has filed a United States individual income tax return for the period ending before January 1, 2018, and was claiming a refundable credit, or if the individual was claiming a refundable credit for the calendar year beginning January 1, 2018, and has filed a United States individual income tax return for this calendar year, the tax is refundable and is due by September 30, 2023 (for tax year beginning after October 31, 2022), or if the individual was not claiming a refundable credit for the calendar year beginning January 1, 2018, and has filed a United States individual income tax return for this calendar year, the tax or credit is due by August 31, 2023 (for tax year beginning after October 31, 2022). (A federal tax exemption exists for all veterans and the spouses and children of these individuals.) Free Tax USA provides comprehensive state tax filing support; is used by thousands of taxpayers every year.   The state filing schedule must be completed and submitted to the IRS in order to receive an individual income tax return.

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