Form Hw-7 - Exemption From Withholding On Nonresident Employee'S Wages - 2016 Page 2
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1
2INSTRUCTIONS
FORM HW-7
(REV. 2015)
PAGE 2
General Information
•
The servicemember (as defined in 10
Line 2. Check “Yes” if your employee’s services
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
wages under items (a) or (b) of “When Withholding
the servicemember, and
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
your employee to perform services within Hawaii
not Hawaii.
(Department) in order to qualify for the exemption
during 2016.
For more information see Tax Information Release
from withholding 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 is
if the employee establishes that the employee
Filing the Form. If you are required to file Form
Not Required” (see below), you do not have to file
is a nonresident.
HW-7 (see “Purpose of Form” above), send Form
Form HW-7 with the Department. Withholding is
HW-7, along with the original Form HW-6, Employ-
not required on your employee’s wages. Keep your
The following examples should help to illustrate
ee’s Statement to Employer Concerning Nonresi-
employee’s Form HW-6 for your records.
when withholding is or is not required:
dence in the State of Hawaii, (keep a copy of your
Employee, a resident of Oregon, is engaged to
When Withholding is Required
employee’s Form HW-6 for your records) to:
teach in Hawaii for one summer. Though Employ-
Withholding is required on:
ee is a nonresident, withholding is required on the
HAWAII DEPARTMENT OF TAXATION
(a) Wages for services performed in Hawaii, and
Employee’s wages.
P.O. Box 3827
(b) Wages for services performed outside Hawaii if:
Employee, a resident of Hawaii, is sent to the
Honolulu, Hawaii 96812-3827
mainland for special training. Withholding is re-
•
The services are performed by an employ-
quired on the Employee’s entire wages.
Telephone: 808-587-4242
ee whose regular place of employment for
Toll-Free: 1-800-222-3229
services for the employer is in Hawaii, or
Employee, a resident of Hawaii, is a promotional
sales representative for a mainland manufacturer.
•
The wages are paid out of an office in
Note: If your employee is a nonresident employee
The Employee has a home in Honolulu and covers
Hawaii, or the field office of an employer
and withholding is not required on your employ-
all of the islands. From time to time the Employee
whose head office is in Hawaii.
ee’s wages under item (c) of “When Withholding is
goes to the mainland to attend sales conferences.
When Withholding is Not Required
Not Required”, you do not have to file Form HW-7
Withholding is required on the Employee’s entire
with the Department. Withholding is not required
wages.
(Note: Employers and employees who are exempt
on your employee’s wages. Keep your employee’s
from the withholding provisions are not necessar-
Employee, a resident of California, is brought to
Form HW-6 for your records.
ily exempt from the Hawaii Income Tax Law.)
the State by a firm having a contract to conduct a
Effective Date. You shall stop withholding taxes
survey for a local company. The work commences
Withholding is not required on:
from your nonresident employee’s wages on or
in February and is not completed until June. During
(a) Wages for services performed in Hawaii, if all
after the first payroll period or the first payment
this time, the Employee makes a trip back to the
of the following conditions are met:
of wages after Form HW-7 and Form HW-6 are
mainland for consultations. Withholding is required
filed with the Department. If you are not required
•
The employee establishes that the em-
on the wages for the period of service in the State,
to file Form HW-7 with the Department, you shall
ployee is a nonresident,
but is not required on the wages for the period the
stop withholding taxes from your nonresident em-
Employee is outside the State, if the Employee is
•
The employee is performing services in
ployee’s wages on or after the first payroll period
a nonresident of the State.
the State for an aggregate of not more
or the first payment of wages after your employee
than 60 days during the calendar year,
Employee, a resident of Washington, is hired on
gives you Form HW-6.
the mainland by a local company having a con-
•
The employee is paid for the employee’s
Investigation of Nonresidency Status. You shall
struction contract for work on a Pacific island not
services in the State from an office outside
withhold taxes from the wages of your nonresident
part of the State. All of the Employee’s services
the State,
employee if you are notified by the Department
are performed on that island. Withholding is not re-
•
The employee’s regular place of employ-
that your employee’s residency status is being
quired on the Employee’s wages if the Employee
ment (where the employee regularly per-
investigated. Notice of the investigation and the
is a nonresident of the State. On the other hand,
forms services for the employer) is outside
Department’s determination will be sent to both
withholding is required on the wages of employ-
the State, and
you and your employee. A notice of the Depart-
ees performing like services for this company who
ment’s determination shall be effective for the first
•
The employer does not reasonably expect
are Hawaii residents or do not make the required
payment of wages made on or after the first day
the employee to perform services in the
showing of nonresidence.
of the calendar month which is at least 30 days
State an aggregate of more than 60 days
Employee, a resident of Nevada, is hired on the
after notice from the Department is received. At
during the calendar year.
mainland by a construction industry contractor to
your option, the Department’s determination may
If all of the above conditions are met, except for
work in Hawaii on a federal contract. All of Em-
go into effect at an earlier payroll period.
the 60-day requirement, and if the Director of Tax-
ployee’s services are performed in Hawaii during
Change of Status. If at anytime your employ-
ation finds that the withholding requirement is un-
a period that is less than 60 days in the aggregate
ee’s residency status changes, your employee
duly onerous or impracticable of enforcement, the
for the calendar year. Withholding is required on
must notify you of the change in status within 10
Director may grant permission to an employer for
any employee of a construction industry contrac-
days. You then must notify the Department of the
exception from the withholding requirement. How-
tor engaged in contracting work in Hawaii regard-
change in your employee’s residency status. The
ever, a nonresident employee performing services
less of the employee’s state of residency or how
change in status shall go into effect for the first
for a contractor as defined in section 237-6(1),
long the employee is in Hawaii.
payment of wages made on or after the first day
HRS, will not qualify for a withholding exemption
Line-by-line Instructions
of the calendar month which is at least 30 days
when the contractor is performing work for a con-
after the Department is notified. At your option, the
struction project located in Hawaii.
At the top of the form:
change in residency status may go into effect at an
(b) Wages, salaries, tips, commissions, and other
(1) Enter your name, including any business or
earlier payroll period if your employee is notified of
compensation received on or after January 1,
trade name (if applicable).
the change.
2009, by a servicemember’s civilian spouse for
(2) Enter your current mailing address.
Returning Form HW-7 to the Employer. The
services performed by the servicemember’s
Department will only return the Form HW-7 to the
spouse in Hawaii as an employee, if all of the
(3) Enter your Hawaii Tax I.D. number.
employer if withholding is required.
following conditions are met:
Line 1. Enter your employee’s name.
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