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INSTRUCTIONS

FORM HW-6

(REV. 2010)

PAGE 2

who gave up being a Hawaii resident during

unless permanent resident status is granted

of “When Withholding is Not Required”, your

the year.

by the foreign country.

employer must file Form HW-7, Exemption

From Withholding on Nonresident Employ-

Example 3 — Foreign students who are

A part-year resident must file an Individual

ee’s Wages, along with the original Form

Income Tax Return—Nonresident and Part-

granted entry into the United States on “F”

HW-6, with the Department of Taxation. Your

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

visas are nonresidents for Hawaii tax pur-

employer will keep a copy of your Form HW-6

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

poses. Researchers and faculty members

for their records.

income from all sources during the period of

who are granted entry into the United States

residency, and on income from Hawaii sourc-

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

If withholding is not required on your wages

es only during the period of nonresidency.

in Hawaii for more than 200 days during

under item (c) of “When Withholding is Not

the taxable year may be considered Hawaii

Required”, your employer does not have

Domicile Defined

residents.

to file Form HW-7 with the Department of

The term “domicile” means the place where

Taxation. Withholding is not required on your

Example 4 — Spouses of those in the mili-

an individual has a true, fixed, permanent

wages. Your employer will keep your Form

tary service do not become Hawaii residents

home and principal establishment, and to

HW-6 for their records.

if their principal reason for moving to Ha-

which place the individual has, whenever

Effective Date. Your employer shall stop

waii was the transfer of the service member

absent, the intention of returning. It is the

spouse to Hawaii, and if it is their intention

withholding taxes from your wages on or

place in which an individual has voluntarily

to leave Hawaii when the service member

after the first payroll period or the first pay-

fixed the habitation of the individual and in-

spouse either is transferred to another mili-

ment of wages after Form HW-7 and Form

dividual’s family, not for a mere special or

HW-6 are filed with the Department. If your

tary station or leaves the service.

temporary purpose, but with the present

employer is not required to file Form HW-7

Example 5 — A Hawaii resident who marries

intention of making a permanent home.

with the Department, your employer shall

a nonresident will remain a Hawaii resident

Three things are necessary to create a new

stop withholding taxes from your wages on

unless the three requirements for changing

domicile: first, an abandonment of the old

or after the first payroll period or the first pay-

the Hawaii resident’s domicile are also met.

domicile; second, the intent to establish a

ment of wages after you give Form HW-6 to

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

new domicile; and third, an actual physical

your employer.

situation applies in reverse to a nonresident

presence in the new domicile. Once a domi-

Investigation of Nonresidency Status.

who marries a resident. A person’s resi-

cile is established, the intent to abandon it is

dence status will not change just because of

Your employer shall withhold taxes from your

not itself sufficient to create a new domicile;

marriage.

wages if your employer is notified by the De-

a new domicile must be shown.

partment that your residency status is being

Reminder: If you are in Hawaii because of

Line-by-line Instructions

investigated. Notice of the investigation and

military orders and do not intend to make

At the top of the form:

the Department’s determination will be sent

Hawaii your permanent home, you are not

to both you and your employer. A notice of

(1) Enter your full name and social security

considered a Hawaii resident for income tax

the Department’s determination shall be ef-

number. If you are an alien and were

purposes even though you are in the State

fective for the first payment of wages made

issued an individual taxpayer identification

for more than 200 days during the taxable

on or after the first day of the calendar month

number (ITIN) by the Internal Revenue

year.

which is at least 30 days after notice from

Service, enter your ITIN.

Resident vs. Nonresident Examples

the Department is received. At the option of

(2) Enter your current street or mailing

your employer, the Department’s determina-

Note: For more information, see TIR No.

address.

tion may go into effect at an earlier payroll

90-3, “Income Taxation and Eligibility for

(3) Enter your employer’s name, including

period.

Credits of an Individual Taxpayer Whose Sta-

any business or trade name, and current

Change of Status. If at anytime your resi-

tus Changes from Resident to Nonresident

mailing address.

or from Nonresident to Resident”, TIR No.

dency status changes, you must notify your

Lines 1 to 23. Answer all these questions.

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

employer of the change in status within 10

gibility for Personal Exemptions and Credits

days. Your employer then must notify the

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

of Residents and Nonresidents in the Military

Department of the change in your residency

as a dependent on another person’s income

and Spouses and Dependents of Persons in

status. The change in status shall go into ef-

tax return, whether or not that person actu-

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

fect for the first payment of wages made on

ally claims you.

tion of Residence Status”.

or after the first day of the calendar month

Lines 24 to 34. Complete all these lines if

which is at least 30 days after the Depart-

Example 1 — A Hawaii resident who en-

you checked “Yes” on line 2.

ment is notified. At the option of your em-

lists in the military normally will remain a

Signature & Date. Sign and date your form.

ployer, the change in residency status may

Hawaii resident regardless of the length of

It is not considered a valid form unless you

go into effect at an earlier payroll period if

absence from Hawaii while stationed outside

sign it.

you are notified of the change.

of Hawaii.

Filing Form HW-6. Complete and return

Note to Employers: See the instructions to

Example 2 — A Hawaii resident working in a

Form HW-6 to your employer.

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

foreign country will remain a Hawaii resident

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

your employee.

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

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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