HAR § 18-235-1.08 — Residence status, factors considered

The question of domicile and residency is one of law and fact. A change of domicile will depend upon the acts and declarations of the individual concerned to ascertain whether or not the individual possessed the required intention which the law requires to effect a change of domicile. Similarly, the status of an individual as a resident or nonresident is determined by all the factual circumstances; no single factor is controlling. Some of the relevant factors for determining domicile and residency are: (1) The length of time spent in Hawaii; (2) Leasing, buying, negotiating for or building a home; (3) Ownership and location of a motor vehicle; (4) Place of issuance of a license to drive a motor vehicle; (5) Location of auto, boat, and airplane registrations; (6) Place of marriage; (7) Where the residence of one spouse is in issue, the place of residence of the other spouse; (8) Residence of the family of the individual; (9) Location of schools attended by the individual’s children; (10) Address at which bank statements, bills, financial data and correspondence concerning other family business is primarily received; (11) Location of club, church, and social memberships; (12) Place where the taxpayer is registered to vote and exercise of said privilege; (13) Location of business interests, profession, or employment; (14) Physical location of safe-deposit boxes used for family records and valuables; (15) Contributions to local charities; (16) Declarations regarding residence made to public authorities, friends, relatives or employers, or in documents such as deeds, leases, mortgages, contracts, and insurance policies; (17) Proposed location of burial or acquisition of burial plot for the individual or members of the individual’s family; and (18) Location where the individual’s will is admitted to probate.