Form Hw-7 - Exemption From Withholding On Nonresident Employee'S Wages - 2012 Page 2
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1
2INSTRUCTIONS
FORM HW-7
(REV. 2011)
PAGE 2
General Information
Line 2. Check “Yes” if your employee’s services
•
The servicemember (as defined in 10
U.S.C. section 101(a)(5)) is present in Ha-
are performed in Hawaii. Also check “Yes” if your
Purpose of Form
waii solely in compliance with military or
employee’s services are performed on a cruise
naval orders,
ship or research vessel. Interisland voyages
If your employee is a nonresident employee and
are considered to be completely within Hawaii
•
withholding is not required on your employee’s
The spouse is in Hawaii solely to be with
and, therefore, all wages earned are subject to
the servicemember, and
wages under items (a) or (b) of “When Withholding
withholding.
is Not Required” (see below), you must file Form
•
The spouse and servicemember are do-
HW-7, along with the Form HW-6 completed by
Line 3. Enter the total number of days you expect
miciled in the same state and that state is
your employee, with the Department of Taxation in
your employee to perform services within Hawaii
not Hawaii.
order to qualify for the exemption from withholding
during 2012.
For more information see Tax Information Release
on your employee’s wages.
Lines 4 to 7. Answer all the questions.
No. 2010-01, “Military Spouses Residency Relief
Note: If your employee is a nonresident employee
Act”.
Signature & Date. Sign and date your form. It is
and withholding is not required on your employ-
not considered a valid form unless you sign it.
(c) Wages for services performed outside Hawaii
ee’s wages under item (c) of “When Withholding
Filing the Form. If you are required to file Form
if the employee establishes that the employee
is Not Required” (see below), you do not have to
is a nonresident.
HW-7 (see “Purpose of Form” above), send Form
file Form HW-7 with the Department of Taxation.
HW-7, along with the original Form HW-6, Employ-
Withholding is not required on your employee’s
The following examples should help to illustrate
ee’s Statement to Employer Concerning Nonresi-
wages. Keep your employee’s Form HW-6 for your
when withholding is or is not required:
dence in the State of Hawaii, (keep a copy of your
records.
Employee, a resident of Oregon, is engaged to
employee’s Form HW-6 for your records) to:
When Withholding is Required
teach in Hawaii for one summer. Though Employ-
ee is a nonresident, withholding is required on the
HAWAII DEPARTMENT OF TAXATION
Withholding is required on:
Employee’s wages.
P.O. Box 3827
(a) Wages for services performed in Hawaii, and
Employee, a resident of Hawaii, is sent to the
Honolulu, Hawaii 96812-3827
(b) Wages for services performed outside Hawaii if:
mainland for special training. Withholding is re-
quired on the Employee’s entire wages.
Telephone: 808-587-4242
•
The services are performed by an employ-
Toll-Free: 1-800-222-3229
Employee, a resident of Hawaii, is a promotional
ee whose regular place of employment for
services for the employer is in Hawaii, or
sales representative for a mainland manufacturer.
Note: If your employee is a nonresident employee
The Employee has a home in Honolulu and covers
•
The wages are paid out of an office in
and withholding is not required on your employee’s
all of the islands. From time to time the Employee
Hawaii, or the field office of an employer
wages under item (c) of “When Withholding is Not
goes to the mainland to attend sales conferences.
whose head office is in Hawaii.
Required”, you do not have to file Form HW-7 with
Withholding is required on the Employee’s entire
When Withholding is Not Required
the Department of Taxation. Withholding is not re-
wages.
quired on your employee’s wages. Keep your em-
Employee, a resident of California, is brought to
(Note: Employers and employees who are exempt
ployee’s Form HW-6 for your records.
from the withholding provisions are not necessar-
the State by a firm having a contract to conduct a
Effective Date. You shall stop withholding taxes
ily exempt from the Hawaii Income Tax Law.)
survey for a local company. The work commences
from your nonresident employee’s wages on or
in February and is not completed until June. During
Withholding is not required on:
after the first payroll period or the first payment
this time, the Employee makes a trip back to the
(a) Wages for services performed in Hawaii, if all
of wages after Form HW-7 and Form HW-6 are
mainland for consultations. Withholding is required
of the following conditions are met:
filed with the Department. If you are not required
on the wages for the period of service in the State,
•
to file Form HW-7 with the Department, you shall
The employee establishes that the em-
but is not required on the wages for the period the
stop withholding taxes from your nonresident em-
ployee is a nonresident,
Employee is outside the State, if the Employee is
ployee’s wages on or after the first payroll period
a nonresident of the State.
•
The employee is performing services in the
or the first payment of wages after your employee
Employee, a resident of Washington, is hired on
State for an aggregate of not more than 60
gives you Form HW-6.
days during the calendar year,
the mainland by a local company having a con-
Investigation of Nonresidency Status. You shall
struction contract for work on a Pacific island not
•
The employee is paid for the employee’s
withhold taxes from the wages of your nonresident
part of the State. All of the Employee’s services
services in the State from an office outside
employee if you are notified by the Department
are performed on that island. Withholding is not re-
the State,
that your employee’s residency status is being
quired on the Employee’s wages if the Employee
•
The employee’s regular place of employ-
investigated. Notice of the investigation and the
is a nonresident of the State. On the other hand,
ment (where the employee regularly per-
Department’s determination will be sent to both
withholding is required on the wages of employ-
forms services for the employer) is outside
you and your employee. A notice of the Depart-
ees performing like services for this company who
the State, and
ment’s determination shall be effective for the first
are Hawaii residents or do not make the required
•
payment of wages made on or after the first day
The employer does not reasonably expect
showing of nonresidence.
of the calendar month which is at least 30 days
the employee to perform services in the
Employee, a resident of Nevada, is hired on the
after notice from the Department is received. At
State an aggregate of more than 60 days
mainland by a construction industry contractor to
your option, the Department’s determination may
during the calendar year.
work in Hawaii on a federal contract. All of Em-
go into effect at an earlier payroll period.
If all of the above conditions are met, except for
ployee’s services are performed in Hawaii during
Change of Status. If at anytime your employ-
the 60-day requirement, and if the Director of Tax-
a period that is less than 60 days in the aggregate
ee’s residency status changes, your employee
ation finds that the withholding requirement is un-
for the calendar year. Withholding is required on
any employee of a construction industry contrac-
must notify you of the change in status within 10
duly onerous or impracticable of enforcement, the
days. You then must notify the Department of the
Director may grant permission to an employer for
tor engaged in contracting work in Hawaii regard-
change in your employee’s residency status. The
exception from the withholding requirement. How-
less of the employee’s state of residency or how
change in status shall go into effect for the first
ever, a nonresident employee performing services
long the employee is in Hawaii.
payment of wages made on or after the first day
for a contractor as defined in section 237-6(1),
Line-by-line Instructions
of the calendar month which is at least 30 days
HRS, will not qualify for a withholding exemption
after the Department is notified. At your option, the
when the contractor is performing work for a con-
At the top of the form:
change in residency status may go into effect at an
struction project located in Hawaii.
(1) Enter your name, including any business or
earlier payroll period if your employee is notified of
(b) Wages, salaries, tips, commissions, and other
trade name (if applicable).
the change.
compensation received on or after January 1,
(2) Enter your current mailing address.
Returning Form HW-7 to the Employer. The
2009, by a servicemember’s civilian spouse for
Department will only return the Form HW-7 to the
services performed by the servicemember’s
(3) Enter your Hawaii Tax I.D. number.
spouse in Hawaii as an employee, if all of the
employer if withholding is required.
Line 1. Enter your employee’s name.
following conditions are met:
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