Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 235 - INCOME TAX LAW › Subchapter 1 - GENERAL PROVISIONS › Section 18-235-1.09 - Individual's presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student

Current through June, 2024
(a) An individual's status as a resident or
				nonresident shall not change solely because of the individual's presence or
				absence in compliance with military or naval orders of the United States, while
				engaged in aviation or navigation, or while a student at any institution of
				learning.
(b) A nonresident
				individual who is in Hawaii while on military duty, while engaged in aviation
				or navigation, or while attending school is not a Hawaii resident unless the
				individual establishes domicile in Hawaii.
(c) Similarly, a Hawaii domiciliary resident
				who resides outside of Hawaii while on military duty, while engaged in aviation
				or navigation, or while attending school, remains a Hawaii domiciliary resident
				unless the individual establishes domicile in another state or a foreign
				country.
(d) Spouses of nonresident
				service members, crew members, or students who come to Hawaii will remain
				nonresidents of Hawaii if their principal reason for moving to Hawaii was to
				accompany their spouse, and if it is their intention to leave Hawaii when their
				spouse is transferred, discharged, or graduates.
Example 1:
J is employed by an interstate
				  airline as a crew member. J has no spouse or children. J votes in Pennsylvania,
				  where J was born and raised, and which J regards as J's domicile. J lays over
				  in Hawaii between flights and for rest periods, using hotel accommodations. In
				  1994, J is physically present in Hawaii for more than 200 days during the
				  calendar year.
Conclusion: J is deemed to be a nonresident of Hawaii. A
				  person shall not be deemed to have gained a residence in Hawaii because of his
				  or her presence in Hawaii while engaged in aviation.
Example 2:
Mr. and Mrs. K are residents of
				  Michigan. Their daughter, L, also is a Michigan resident. L came to Hawaii to
				  attend college and took some action to become a permanent resident of Hawaii. L
				  closed her bank account in Michigan and opened a bank account in Hawaii. L also
				  became a member of a local church in Hawaii. Although L works part-time, more
				  than half her support comes from her parents. Her parents claim her as a
				  dependent.
Conclusion: L is deemed to be a nonresident of Hawaii.
				  Although L took some action to become a permanent resident of Hawaii, her
				  principal reason for being in Hawaii is to attend college. A person shall not
				  be deemed to have gained a residence in Hawaii because of his or her presence
				  in Hawaii while attending school. A nonresident individual who is in Hawaii
				  while attending school will not be deemed to be a resident of Hawaii unless the
				  individual establishes domicile in Hawaii. L cannot establish a new domicile in
				  Hawaii because L is claimed as a dependent on her parents' federal income tax
				  return.
Example 3:
M, who was born and educated in
				  Hawaii, enlisted in the military and was stationed outside of Hawaii. M intends
				  to return to Hawaii after discharge from the military. Accordingly, M made no
				  effort to establish a new domicile outside of Hawaii nor to abandon M's
				  domicile in Hawaii.
Conclusion: M is deemed to be a resident of Hawaii
				  regardless of the length of M's absence from Hawaii while on military duty. A
				  Hawaii domiliciary resident who resides outside of Hawaii while on military
				  duty remains a Hawaii resident unless the individual establishes domicile in
				  another state or a foreign country.