Form Errors
Tax Form Errors as of April 22, 2026
The following tax form errors were found:
| Item | Name | Change |
|---|---|---|
| 1. | N-11 Instructions | N-11 Instructions, Page 21, Alternative Tax on Capital Gains, states “If you have a net capital gain, you may be able to reduce your tax using the Tax on Capital Gains Worksheet on page 33 if your taxable income is over $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications). If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications) or under, do not use the Tax on Capital Gains Worksheet on page 33. CORRECTION: The reference to “$48,000” is incorrect and should be replaced with “$96,000.” The reference to “$24,000 for Single and Married Filing Separately” is incorrect and should be replaced with “$48,000.” The reference to “$36,000 for Head of Household” is incorrect and should be replaced with “$72,000. |
| 2. | N-11 Instructions | N-11 Instructions, Page 33, Tax on Capital Gains Worksheet, Note, states “If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications) or under, do not use this worksheet.” CORRECTION: The reference to “$48,000” is incorrect and should be replaced with “$96,000.” The reference to “$24,000 for Single, and Married Filing Separately” is incorrect and should be replaced with “$48,000.” The reference to “$36,000 for Head of Household” is incorrect and should be replaced with “$72,000.” |
| 3. | N-11 Instructions | N-11 Instructions, Page 33, Tax on Capital Gains Worksheet, Line 12, states “Enter the amount shown below for the filing status you claimed: Single or Married Filing Separately – $24,000 Head of Household – $36,000 Married Filing Jointly or Qualifying Surviving Spouse – $48,000” CORRECTION: The reference to “Single or Married Filing Separately – “$24,000” is incorrect and should be replaced with “$48,000.” The reference to “$36,000 for Head of Household” is incorrect and should be replaced with “$72,000.” The reference to “$48,000 for Married Filing Jointly or Qualifying Surviving spouse” is incorrect and should be replaced with “$96,000.” |
| 4. | N-15 Instructions | N-15 Instructions, Page 28, Alternative Tax on Capital Gains, states “If you have a Hawaii net capital gain, you may be able to reduce your tax using the Tax on Capital Gains Worksheet on page 41 if your taxable income is over $48,000 ($24,000 for Single, and Married Filing Separately, or $36,000 for Head of Household classifications). If your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately, or $36,000 for Head of Household classifications) or under, do not use the Tax on Capital Gains Worksheet on page 41. CORRECTION: The reference to “$48,000” is incorrect and should be replaced with “$96,000.” The reference to “$24,000 for Single and Married Filing Separately” is incorrect and should be replaced with “$48,000.” The reference to “$36,000 for Head of Household” is incorrect and should be replaced with “$72,000.” |
| 5. | N-15 Instructions | N-15 Instructions, Page 38, Form N-15 – Capital Gain/Loss Worksheet, Line 14, states “If lines 13 and 14 are both gains, you may be able to reduce your tax by using the Tax on Capital Gains Worksheet on page 41 if your taxable income is over $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications).” CORRECTION: The reference to “$48,000” is incorrect and should be replaced with “$96,000.” The reference to “$24,000 for Single, and Married Filing Separately” is incorrect and should be replaced with “$48,000.” The reference to “$36,000 for Head of Household” is incorrect and should be replaced with “$72,000.” |
| 6. | N-15 Instructions | N-15 Instructions, Page 41, Tax on Capital Gains Worksheet, Note, states “Do not use this worksheet if (1) you do not have a Hawaii net capital gain, or (2) your taxable income is $48,000 ($24,000 for Single, and Married Filing Separately; or $36,000 for Head of Household classifications) or under..” CORRECTION: The reference to “$48,000” is incorrect and should be replaced with “$96,000.” The reference to “$24,000 for Single” is incorrect and should be replaced with “$48,000 for Single.” The reference to “$36,000 for Head of Household” is incorrect and should be replaced with “$72,000 for Single.” |
| 7. | N-15 Instructions | N-15 Instructions, Page 41, Tax on Capital Gains Worksheet, Line 6, states “Enter the amount shown below for the filing status you claimed: Single or Married Filing Separately – $24,000 Head of household – $36,000 Married Filing Jointly or Qualifying Surviving Spouse – $48,000” CORRECTION: The reference to “Single or Married Filing Separately – “$24,000” is incorrect and should be replaced with “$48,000.” The reference to “$36,000 for Head of Household” is incorrect and should be replaced with “$72,000.” The reference to “$48,000 for Married Filing Jointly or Qualifying Surviving Spouse” is incorrect and should be replaced with “$96,000.” |
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Page Last Updated: April 22, 2026