Looking for a Hawaii Form Hw-6 Templates? Download it for free!

INSTRUCTIONS

FORM HW-6

(REV. 2016)

PAGE 2

however, the nonresident will then be

absence from Hawaii while stationed outside

Filing Form HW-7. If withholding is not re-

taxed on all income from all sources.

of Hawaii.

quired on your wages under items (a) or (b)

of “When Withholding is Not Required”, your

Example 2 — A Hawaii resident working in a

Part-Year Resident

employer must file Form HW-7, Exemption

foreign country will remain a Hawaii resident

A part-year resident is an individual who was

From Withholding on Nonresident Employ-

unless permanent resident status is granted

a Hawaii resident for part of the year, and a

ee’s Wages, along with the original Form

by the foreign country.

nonresident of Hawaii during the other part

HW-6, with the Department. Your employer

Example 3 — Foreign students who are

of the year. This includes those who became

will keep a copy of your Form HW-6 for their

granted entry into the United States on “F”

Hawaii residents during the year and those

records.

visas are nonresidents for Hawaii tax pur-

who gave up being a Hawaii resident during

If withholding is not required on your wages

poses. Researchers and faculty members

the year.

under item (c) of “When Withholding is Not

who are granted entry into the United States

A part-year resident must file an Individual

Required”, your employer does not have to

on “H,” “J,” or “Q” visas and who have been

Income Tax Return—Nonresident and Part-

file Form HW-7 with the Department. With-

in Hawaii for more than 200 days during

Year Resident (Form N-15), if required to do

holding is not required on your wages. Your

the taxable year may be considered Hawaii

so. A part-year resident will be taxed on all

employer will keep your Form HW-6 for their

residents.

income from all sources during the period of

records.

Example 4 — Spouses of those in the mili-

residency, and on income from Hawaii sourc-

Effective Date. Your employer shall stop

tary service do not become Hawaii residents

es only during the period of nonresidency.

withholding taxes from your wages on or

if their principal reason for moving to Ha-

Domicile Defined

after the first payroll period or the first pay-

waii was the transfer of the service member

ment of wages after Form HW-7 and Form

The term “domicile” means the place where

spouse to Hawaii, and if it is their intention

HW-6 are filed with the Department. If your

an individual has a true, fixed, permanent

to leave Hawaii when the service member

employer is not required to file Form HW-7

home and principal establishment, and to

spouse either is transferred to another mili-

with the Department, your employer shall

which place the individual has, whenever

tary station or leaves the service.

stop withholding taxes from your wages on

absent, the intention of returning. It is the

Example 5 — A Hawaii resident who marries

or after the first payroll period or the first pay-

place in which an individual has voluntarily

a nonresident will remain a Hawaii resident

ment of wages after you give Form HW-6 to

fixed the habitation of the individual and in-

unless the three requirements for changing

your employer.

dividual’s family, not for a mere special or

the Hawaii resident’s domicile are also met.

temporary purpose, but with the present

Investigation of Nonresidency Status.

(Refer to “Domicile Defined” on page 1.) This

intention of making a permanent home.

Your employer shall withhold taxes from your

situation applies in reverse to a nonresident

Three things are necessary to create a new

wages if your employer is notified by the De-

who marries a resident. A person’s resi-

domicile: first, an abandonment of the old

partment that your residency status is being

dence status will not change just because of

domicile; second, the intent to establish a

investigated. Notice of the investigation and

marriage.

new domicile; and third, an actual physical

the Department’s determination will be sent

Line-by-line Instructions

presence in the new domicile. Once a domi-

to both you and your employer. A notice of

cile is established, the intent to abandon it is

the Department’s determination shall be ef-

At the top of the form:

not itself sufficient to create a new domicile;

fective for the first payment of wages made

(1) Enter your full name and social security

a new domicile must be shown.

on or after the first day of the calendar month

number. If you are an alien and were

which is at least 30 days after notice from

Reminder: If you are in Hawaii because of

issued an individual taxpayer identification

the Department is received. At the option of

military orders and do not intend to make

number (ITIN) by the Internal Revenue

your employer, the Department’s determina-

Hawaii your permanent home, you are not

Service, enter your ITIN.

tion may go into effect at an earlier payroll

considered a Hawaii resident for income tax

(2) Enter your current street or mailing

period.

purposes even though you are in the State

address.

Change of Status. If at anytime your resi-

for more than 200 days during the taxable

year.

(3) Enter your employer’s name, including

dency status changes, you must notify your

any business or trade name, and current

employer of the change in status within 10

Resident vs. Nonresident Examples

mailing address.

days. Your employer then must notify the

Note: For more information, see TIR No. 90-

Department of the change in your residency

Lines 1 to 23. Answer all these questions.

3, “Income Taxation and Eligibility for Cred-

status. The change in status shall go into ef-

Line 5. Check “Yes” if you can be claimed

its of an Individual Taxpayer Whose Status

fect for the first payment of wages made on

as a dependent on another person’s income

Changes from Resident to Nonresident or

or after the first day of the calendar month

tax return, whether or not that person actu-

from Nonresident to Resident,” TIR No. 90-

which is at least 30 days after the Depart-

ally claims you.

10, “Clarification of Taxation and the Eligibil-

ment is notified. At the option of your em-

ity for Personal Exemptions and Credits of

Lines 24 to 34. Complete all these lines if

ployer, the change in residency status may

Residents and Nonresidents in the Military

you checked “Yes” on line 2.

go into effect at an earlier payroll period if

and Spouses and Dependents of Persons in

you are notified of the change.

Signature & Date. Sign and date your form.

the Military,” and TIR No. 97-1, “Determina-

It is not considered a valid form unless you

Note to Employers: See the instructions to

tion of Residence Status.”

sign it.

Form HW-7 upon receipt of Form HW-6 from

Example 1 — A Hawaii resident who en-

your employee.

Filing Form HW-6. Complete and return

lists in the military normally will remain a

Form HW-6 to your employer.

Hawaii resident regardless of the length of

HAWAII DEPARTMENT OF TAXATION

P. O. Box 3827

Honolulu, Hawaii 96812-3827

Telephone: 808-587-4242

Toll-Free: 1-800-222-3229

Instructions For Form Hw-6 - Employee'S Statement To Employer Concerning Nonresidence In The State Of Hawaii Page 2

Related Articles

Related forms

Related Categories