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INSTRUCTIONS

FORM HW-6

(REV. 2012)

PAGE 2

Part-Year Resident

absence from Hawaii while stationed outside

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

of Hawaii.

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

A part-year resident is an individual who was

of “When Withholding is Not Required”, your

a Hawaii resident for part of the year, and a

Example 2 — A Hawaii resident working in a

employer must file Form HW-7, Exemption

nonresident of Hawaii during the other part

foreign country will remain a Hawaii resident

From Withholding on Nonresident Employ-

of the year. This includes those who became

unless permanent resident status is granted

ee’s Wages, along with the original Form

Hawaii residents during the year and those

by the foreign country.

HW-6, with the Department of Taxation. Your

who gave up being a Hawaii resident during

Example 3 — Foreign students who are

employer will keep a copy of your Form HW-6

the year.

granted entry into the United States on “F”

for their records.

A part-year resident must file an Individual

visas are nonresidents for Hawaii tax pur-

If withholding is not required on your wages

Income Tax Return—Nonresident and Part-

poses. Researchers and faculty members

under item (c) of “When Withholding is Not

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

who are granted entry into the United States

Required”, your employer does not have

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

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

to file Form HW-7 with the Department of

income from all sources during the period of

in Hawaii for more than 200 days during

Taxation. Withholding is not required on your

residency, and on income from Hawaii sourc-

the taxable year may be considered Hawaii

wages. Your employer will keep your Form

es only during the period of nonresidency.

residents.

HW-6 for their records.

Example 4 — Spouses of those in the mili-

Domicile Defined

Effective Date. Your employer shall stop

tary service do not become Hawaii residents

The term “domicile” means the place where

withholding taxes from your wages on or

if their principal reason for moving to Ha-

an individual has a true, fixed, permanent

after the first payroll period or the first pay-

waii was the transfer of the service member

home and principal establishment, and to

ment of wages after Form HW-7 and Form

spouse to Hawaii, and if it is their intention

which place the individual has, whenever

HW-6 are filed with the Department. If your

to leave Hawaii when the service member

absent, the intention of returning. It is the

employer is not required to file Form HW-7

spouse either is transferred to another mili-

place in which an individual has voluntarily

with the Department, your employer shall

tary station or leaves the service.

fixed the habitation of the individual and in-

stop withholding taxes from your wages on

Example 5 — A Hawaii resident who marries

dividual’s family, not for a mere special or

or after the first payroll period or the first pay-

a nonresident will remain a Hawaii resident

temporary purpose, but with the present

ment of wages after you give Form HW-6 to

unless the three requirements for changing

intention of making a permanent home.

your employer.

the Hawaii resident’s domicile are also met.

Three things are necessary to create a new

Investigation of Nonresidency Status.

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

domicile: first, an abandonment of the old

Your employer shall withhold taxes from your

situation applies in reverse to a nonresident

domicile; second, the intent to establish a

wages if your employer is notified by the De-

who marries a resident. A person’s resi-

new domicile; and third, an actual physical

partment that your residency status is being

dence status will not change just because of

presence in the new domicile. Once a domi-

investigated. Notice of the investigation and

marriage.

cile is established, the intent to abandon it is

the Department’s determination will be sent

not itself sufficient to create a new domicile;

Line-by-line Instructions

to both you and your employer. A notice of

a new domicile must be shown.

the Department’s determination shall be ef-

At the top of the form:

Reminder: If you are in Hawaii because of

fective for the first payment of wages made

(1) Enter your full name and social security

military orders and do not intend to make

on or after the first day of the calendar month

number. If you are an alien and were

Hawaii your permanent home, you are not

which is at least 30 days after notice from

issued an individual taxpayer identification

considered a Hawaii resident for income tax

the Department is received. At the option of

number (ITIN) by the Internal Revenue

purposes even though you are in the State

your employer, the Department’s determina-

Service, enter your ITIN.

for more than 200 days during the taxable

tion may go into effect at an earlier payroll

year.

(2) Enter your current street or mailing

period.

address.

Resident vs. Nonresident Examples

Change of Status. If at anytime your resi-

(3) Enter your employer’s name, including

dency status changes, you must notify your

Note: For more information, see TIR No.

any business or trade name, and current

employer of the change in status within 10

90-3, “Income Taxation and Eligibility for

days. Your employer then must notify the

mailing address.

Credits of an Individual Taxpayer Whose Sta-

Department of the change in your residency

tus Changes from Resident to Nonresident

Lines 1 to 23. Answer all these questions.

status. The change in status shall go into ef-

or from Nonresident to Resident”, TIR No.

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

fect for the first payment of wages made on

90-10, “Clarification of Taxation and the Eli-

as a dependent on another person’s income

or after the first day of the calendar month

gibility for Personal Exemptions and Credits

tax return, whether or not that person actu-

which is at least 30 days after the Depart-

of Residents and Nonresidents in the Military

ally claims you.

ment is notified. At the option of your em-

and Spouses and Dependents of Persons in

Lines 24 to 34. Complete all these lines if

ployer, the change in residency status may

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

you checked “Yes” on line 2.

go into effect at an earlier payroll period if

tion of Residence Status”.

you are notified of the change.

Signature & Date. Sign and date your form.

Example 1 — A Hawaii resident who en-

It is not considered a valid form unless you

Note to Employers: See the instructions to

lists in the military normally will remain a

sign it.

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

Hawaii resident regardless of the length of

your employee.

Filing Form HW-6. Complete and return

Form HW-6 to your employer.

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

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