Except from the N-15 instructions.

Hawaii does not tax qualifying distributions from an employer-funded pension plan.
If you received qualifying distributions from an employer-funded profit sharing, defined
contribution, or defined benefit plan, or from a government retirement system (e.g., federal
civil service, military pension, state or county retirement system), enter the qualifying
amount here.

Early Distributions
Early distributions from a pension plan that are subject to the 10% federal penalty tax do not qualify and are taxable.