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

INSTRUCTIONS

STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM HW-6

INSTRUCTIONS FOR FORM HW-6

(REV. 2012)

Employee’s Statement to Employer Concerning

Nonresidence in the State of Hawaii

(NOTE: References to “married” and “spouse” also means “in a civil union” and “civil union partner”, respectively.)

General Information

Hawaii Revised Statutes, will not qualify for

of the State. On the other hand, withholding

a withholding exemption when the contractor

is required on the wages of employees per-

Purpose of Form

is performing work for a construction project

forming like services for this company who

If you are a nonresident employee and with-

located in Hawaii.

are Hawaii residents or do not make the re-

holding is not required on your wages (see

quired showing of nonresidence.

(b) Wages, salaries, tips, commissions, and

“When Withholding is Not Required”), you

other compensation received on or after

Employee, a resident of Nevada, is hired on

must file Form HW-6 with your employer in

January 1, 2009, by a servicemember’s

the mainland by a construction industry con-

order to qualify for the exemption from with-

civilian spouse for services performed by

tractor to work in Hawaii on a federal contract.

holding on your wages. By filing Form HW-6

the servicemember’s spouse in Hawaii

All of Employee’s services are performed in

with your employer, you are informing your

as an employee, if all of the following

Hawaii during a period that is less than 60

employer that you are a nonresident.

conditions are met:

days in the aggregate for the calendar year.

Withholding is required on any employee of

•

When Withholding is Required

The servicemember (as defined in 10

a construction industry contractor engaged

U.S.C. section 101 (a)(5)) is present in

Withholding is required on:

in contracting work in Hawaii regardless of

Hawaii solely in compliance with mili-

(a) Wages for services performed in Hawaii,

the employee’s state of residency or how

tary or naval orders,

and

long the employee is in Hawaii.

•

The spouse is in Hawaii solely to be

(b) Wages for services performed outside

Resident

with the servicemember, and

Hawaii if:

•

A resident is taxed on income from all

The spouse and servicemember are

•

The services are performed by an

sources.

domiciled in the same state and that

employee whose regular place of em-

state is not Hawaii.

A Hawaii resident is (1) Every individual do-

ployment for services for the employer

miciled in Hawaii, and (2) Every other indi-

For more information see Tax Information

is in Hawaii, or

vidual whether domiciled in Hawaii or not,

Release (TIR) No. 2010-01, “Military Spous-

•

The wages are paid out of an office

who resides in Hawaii for other than a tem-

es Residency Relief Act”.

in Hawaii, or the field office of an em-

porary or transitory purpose.

ployer whose head office is in Hawaii.

An individual domiciled outside Hawaii is

Hawaii if the employee establishes that

When Withholding is Not Required

presumed to be a resident if the individual

the employee is a nonresident.

spends more than 200 days in Hawaii dur-

(Note: Employers and employees who are

The following examples should help to illus-

ing the taxable year. This presumption may

exempt from the withholding provisions are

trate when withholding is or is not required:

be overcome by evidence satisfactory to the

not necessarily exempt from the Hawaii In-

Employee, a resident of Oregon, is engaged

Department of Taxation that the individual

come Tax Law.)

to teach in Hawaii for one summer. Though

maintained a permanent place of abode

Withholding is not required on:

Employee is a nonresident, withholding is re-

outside the State and is in the State for a

(a) Wages for services performed in Hawaii,

quired on the Employee’s wages.

temporary or transitory purpose. No person

if all of the following conditions are met:

Employee, a resident of Hawaii, is sent to the

shall be deemed to have gained or lost a res-

•

The employee establishes that the

mainland for special training. Withholding is

idence simply because of the person’s pres-

employee is a nonresident,

required on the Employee’s entire wages.

ence or absence in compliance with military

or naval orders of the United States, while

•

Employee, a resident of Hawaii, is a promo-

The employee is performing services

engaged in aviation or navigation, or while

in the State for an aggregate of not

tional sales representative for a mainland

a student at any institution of learning. See

more than 60 days during the calen-

manufacturer. The Employee has a home

TIR No. 90-3, “Income Taxation and Eligibility

in Honolulu and covers all of the islands.

dar year,

for Credits of an Individual Taxpayer Whose

From time to time the Employee goes to the

•

The employee is paid for the employ-

Status Changes from Resident to Nonresi-

mainland to attend sales conferences. With-

ee’s services in the State from an of-

dent or from Nonresident to Resident” and

holding is required on the Employee’s entire

fice outside the State,

TIR No. 97-1, “Determination of Residence

wages.

•

The employee’s regular place of em-

Status”.

Employee, a resident of California, is brought

ployment (where the employee regu-

Nonresident

to the State by a firm having a contract to

larly performs services for the em-

conduct a survey for a local company. The

A Hawaii nonresident is an individual who is

ployer) is outside the State, and

work commences in February and is not

in Hawaii for a temporary or transient pur-

•

The employer does not reasonably

completed until June. During this time, the

pose, and whose permanent domicile is not

expect the employee to perform ser-

Employee makes a trip back to the mainland

Hawaii.

vices in the State an aggregate of

for consultations. Withholding is required

A nonresident must file an Individual Income

more than 60 days during the calen-

on the wages for the period of service in the

Tax Return—Nonresident and Part-Year

dar year.

State, but is not required on the wages for the

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

If all of the above conditions are met, except

period the Employee is outside the State, if

A nonresident will be taxed on income from

for the 60-day requirement, and if the Director

the Employee is a nonresident of the State.

Hawaii sources only. A nonresident married

of Taxation finds that the withholding require-

Employee, a resident of Washington, is hired

to a Hawaii resident may choose to file a

ment is unduly onerous or impracticable of

on the mainland by a local company having a

joint resident return with the resident spouse;

enforcement, the Director may grant permis-

construction contract for work on a Pacific is-

however, the nonresident will then be

sion to an employer for exception from the

land not part of the State. All of the Employ-

taxed on all income from all sources.

withholding requirement. However, a non-

ee’s services are performed on that island.

resident employee performing services for

Withholding is not required on the Employ-

a contractor as defined in section 237-6(1),

ee’s wages if the Employee is a nonresident

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

Related Articles

Related forms

Related Categories