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INSTRUCTIONS

STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM HW-6

INSTRUCTIONS FOR FORM HW-6

(REV. 2010)

Employee’s Statement to Employer Concerning

Nonresidence in the State of Hawaii

General Information

is performing work for a construction project

are Hawaii residents or do not make the re-

located in Hawaii.

quired showing of nonresidence.

Purpose of Form

Employee, a resident of Nevada, is hired on

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

If you are a nonresident employee and with-

other compensation received on or after

the mainland by a construction industry con-

holding is not required on your wages (see

January 1, 2009, by a servicemember’s

tractor to work in Hawaii on a federal contract.

“When Withholding is Not Required”), you

civilian spouse for services performed by

All of Employee’s services are performed in

must file Form HW-6 with your employer in

the servicemember’s spouse in Hawaii

Hawaii during a period that is less than 60

order to qualify for the exemption from with-

as an employee, if all of the following

days in the aggregate for the calendar year.

holding on your wages. By filing Form HW-6

Withholding is required on any employee of

conditions are met:

with your employer, you are informing your

a construction industry contractor engaged

•

The servicemember (as defined in 10

employer that you are a nonresident.

in contracting work in Hawaii regardless of

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

When Withholding is Required

the employee’s state of residency or how

Hawaii solely in compliance with mili-

long the employee is in Hawaii.

tary or naval orders,

Withholding is required on:

Resident

•

(a) Wages for services performed in Hawaii,

The spouse is in Hawaii solely to be

with the servicemember, and

A resident is taxed on income from all

and

•

sources.

The spouse and servicemember are

(b) Wages for services performed outside

domiciled in the same state and that

A Hawaii resident is (1) Every individual do-

Hawaii if:

state is not Hawaii.

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

•

The services are performed by an

vidual whether domiciled in Hawaii or not,

For more information see Tax Information

employee whose regular place of em-

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

who resides in Hawaii for other than a tem-

ployment for services for the employer

es Residency Relief Act”.

porary or transitory purpose.

is in Hawaii, or

An individual domiciled outside Hawaii is

•

The wages are paid out of an office

presumed to be a resident if the individual

Hawaii if the employee establishes that

in Hawaii, or the field office of an em-

spends more than 200 days in Hawaii dur-

the employee is a nonresident.

ployer whose head office is in Hawaii.

ing the taxable year. This presumption may

The following examples should help to illus-

When Withholding is Not Required

be overcome by evidence satisfactory to the

trate when withholding is or is not required:

Department of Taxation that the individual

(Note: Employers and employees who are

Employee, a resident of Oregon, is engaged

maintained a permanent place of abode

exempt from the withholding provisions are

to teach in Hawaii for one summer. Though

outside the State and is in the State for a

not necessarily exempt from the Hawaii In-

Employee is a nonresident, withholding is re-

temporary or transitory purpose. No person

come Tax Law.)

quired on the Employee’s wages.

shall be deemed to have gained or lost a res-

Withholding is not required on:

Employee, a resident of Hawaii, is sent to the

idence simply because of the person’s pres-

(a) Wages for services performed in Hawaii,

mainland for special training. Withholding is

ence or absence in compliance with military

if all of the following conditions are met:

required on the Employee’s entire wages.

or naval orders of the United States, while

•

The employee establishes that the

engaged in aviation or navigation, or while

Employee, a resident of Hawaii, is a promo-

employee is a nonresident,

a student at any institution of learning. See

tional sales representative for a mainland

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

•

manufacturer. The Employee has a home

The employee is performing services

for Credits of an Individual Taxpayer Whose

in the State for an aggregate of not

in Honolulu and covers all of the islands.

Status Changes from Resident to Nonresi-

more than 60 days during the calen-

From time to time the Employee goes to the

dent or from Nonresident to Resident” and

mainland to attend sales conferences. With-

dar year,

TIR No. 97-1, “Determination of Residence

holding is required on the Employee’s entire

•

The employee is paid for the employ-

Status”.

wages.

ee’s services in the State from an of-

Nonresident

Employee, a resident of California, is brought

fice outside the State,

to the State by a firm having a contract to

•

A Hawaii nonresident is an individual who is

The employee’s regular place of em-

conduct a survey for a local company. The

in Hawaii for a temporary or transient pur-

ployment (where the employee regu-

work commences in February and is not

pose, and whose permanent domicile is not

larly performs services for the em-

completed until June. During this time, the

ployer) is outside the State, and

Hawaii.

Employee makes a trip back to the mainland

•

A nonresident must file an Individual Income

The employer does not reasonably

for consultations. Withholding is required

Tax Return—Nonresident and Part-Year

expect the employee to perform ser-

on the wages for the period of service in the

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

vices in the State an aggregate of

State, but is not required on the wages for the

A nonresident will be taxed on income from

more than 60 days during the calen-

period the Employee is outside the State, if

Hawaii sources only. A nonresident married

dar year.

the Employee is a nonresident of the State.

to a Hawaii resident may choose to file a

If all of the above conditions are met, except

Employee, a resident of Washington, is hired

joint resident return with the resident spouse;

for the 60-day requirement, and if the Director

on the mainland by a local company having a

however, the nonresident will then be

of Taxation finds that the withholding require-

construction contract for work on a Pacific is-

taxed on all income from all sources.

ment is unduly onerous or impracticable of

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

Part-Year Resident

enforcement, the Director may grant permis-

ee’s services are performed on that island.

sion to an employer for exception from the

Withholding is not required on the Employ-

A part-year resident is an individual who was

withholding requirement. However, a non-

ee’s wages if the Employee is a nonresident

a Hawaii resident for part of the year, and a

resident employee performing services for

of the State. On the other hand, withholding

nonresident of Hawaii during the other part

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

is required on the wages of employees per-

of the year. This includes those who became

Hawaii Revised Statutes, will not qualify for

forming like services for this company who

Hawaii residents during the year and those

a withholding exemption when the contractor

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

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