HAR § 18-235-1.04 — Domicile by birth

(a) “Domicile by birth” is acquired by every individual at birth and continues until replaced by the acquisition of another domicile. A child is given the domicile of the child’s parents at the time of the child’s birth. A domicile by birth, however, may not be the same place where the child is born. If the parents’ domicile is other than where the child is born, the parents’ domicile is the domicile of the child. (b) If a child is born to parents who have different places of domicile, the child’s domicile will generally be the same as the domicile of the parent who is able to claim the child as a dependent. Example 1: A, a domiciliary resident of Hawaii, married a domiciliary resident of Oregon. Their first child was born in Hawaii and their second child was born in Texas. A files a separate Hawaii resident income tax return. A claims both children as dependents. Conclusion: Both children are deemed to be domiciliary residents of Hawaii because A, a domiciliary resident of Hawaii, claims both children as dependents.