My client lives on the mainland and has rental income from Hawaii every year and files a non-resident Hawaii return every year. This year she also has a K-1 from Mom's trust (from HA) which has a NOL of about $48,000. Where on the Nonresident return would I see this NOL reflected on the return? I have looked everywhere on the N-15. I even took the NOL off the return and doesn't change the amount of tax on the Hawaii return. Looking at lines 35-37 on the N-15, is it because about 99% of their income this year just happens to be from HA? So the ratio is 1. But like I said, if I take the NOL off the return, they still owe HA the same amount. Can someone please help me. Thanks!!