HAR §18-235-1.08. Residence status, factors considered

The question of domicile and residency is one of law and fact. A change of domicile will depend upon the acts and declarations of the individual concerned to ascertain whether or not the individual possessed the required intention which the law requires to effect a change of domicile. Similarly, the status of an individual as a resident or nonresident is determined by all the factual circumstances; no single factor is controlling. Some of the relevant factors for determining domicile and residency are: (1) The length of time spent in Hawaii; (2) Leasing, buying, negotiating for or building a home; (3) Ownership and location of a motor vehicle; (4) Place of issuance of a license to drive a motor vehicle; (5) Location of auto, boat, and airplane registrations; (6) Place of marriage; (7) Where the residence of one spouse is in issue, the place of residence of the other spouse; (8) Residence of the family of the individual; (9) Location of schools attended by the individual’s children; (10) Address at which bank statements, bills, financial data and correspondence concerning other family business is primarily received; (11) Location of club, church, and social memberships; (12) Place where the taxpayer is registered to vote and exercise of said privilege; (13) Location of business interests, profession, or employment; (14) Physical location of safe-deposit boxes used for family records and valuables; (15) Contributions to local charities; (16) Declarations regarding residence made to public authorities, friends, relatives or employers, or in documents such as deeds, leases, mortgages, contracts, and insurance policies; (17) Proposed location of burial or acquisition of burial plot for the individual or members of the individual’s family; and (18) Location where the individual’s will is admitted to probate. [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.08 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1) §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. (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. HRS §235-1 HRS §235-1 INCOME TAX LAW §18-235-1.10 235- 11 (Unofficial Compilation as of 12/31/2025) 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 domiciliary 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. [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.09 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1)