Contributed by KeriC, TaxPro Agent, FreeTaxUSA
You may itemize your deductions on your Hawaii return even if you use the Standard Deduction on your federal return.
Unlike the federal income tax return, an unreimbursed business expense can be from any profession for Hawaii purposes.
Examples of unreimbursed employee expenses to include are:
- Travel, transportation, meal, or entertainment expenses.
- Union dues.
- Safety equipment, small tools, and supplies you needed for your job.
- Uniforms required by your employer that are not suitable for ordinary wear.
- Protective clothing required in your work, such as hard hats, safety shoes, and glasses.
- Physical examinations required by your employer.
- Dues to professional organizations and chambers of commerce.
- Subscriptions to professional journals.
- Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job.
- Certain business use of part of your home, but only if you use that part regularly and exclusively for business purposes and for the convenience of your employer. For details, including limits that apply, see the 2017 IRS Publication 587, Business Use of Your Home.
- Certain education expenses you paid that meet at least one of the following two tests:
- The education is required by your employer or the law to keep your present salary, status, or job. The required education must serve a bona fide business purpose of your employer.
- The education maintains or improves skills needed in your present work.
For additional information, see Page 32 at Form N-11 Instructions
