Hawaii Top Court Awards Green Energy Credit Over Faulty Tax Form

A married couple is entitled to more than $17,000 in Hawaii renewable energy income tax credits despite filling out a form incorrectly, because the paperwork gave unlawful instructions, the state high court held.

The ruling reinforces that Hawaii tax forms must be consistent with state law otherwise the Department of Taxation risks needing to pay denied credits or refunds.

Blake and Blanca Goodman claimed a $17,250 credit for solar energy systems installed on their home. The tax form required them to request whether they wanted their excess tax credit to be fully refundable, but the couple didn’t have an excess ...