Business or employment in Hawaii. Presence of spouse, children, and close relatives in Hawaii. Presence in Hawaii primarily to attend an institution of higher learning does not create resident status. Residence in Hawaii and residence in another place cannot be held simultaneously. The residence of an unemancipated minor is the residence of the parent or legal guardian who claims the minor as a dependent for tax purposes, regardless of the minor's primary abode.
Marriage emancipates a minor.
Resident status once acquired is lost by future voluntary actions of the resident inconsistent with that status. However, Hawaii residency will not be lost solely because of absence from the State while a student at any institution of higher learnin g, while a member of the U.S. Armed Forces, or while engaged in navigation. These considerations do not exhaust all of the factors that affect the determination of residency. In stitutions Under the Jurisdiction of the Board of Regents of the University of Hawaii. Any person claiming the State of Hawaii as one's permanent residence is legally liable to file a Hawaii State resident income tax return if one has any taxable earnings.