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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-3-01

Distribution of credit for partnerships, S corporations, estates, and trusts

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In this chapter (40 sections)
  1. 18-235-1 · (Amended and Renumbered
  2. 18-235-1.01 · Resident/Nonresident, defined
  3. 18-235-1.02 · Residency, generally
  4. 18-235-1.03 · Establishing residency by domicile
  5. 18-235-1.04 · Domicile by birth
  6. 18-235-1.05 · SUBCHAPTER 1 GENERAL PROVISIONS HRS §235-1 §18-235-1…
  7. 18-235-1.06 · The individual may then voluntarily establish the place…
  8. 18-235-1.07 · Establishing residency by residing in the State
  9. 18-235-1.08 · Residence status, factors considered
  10. 18-235-1.09 · Individual’s presence or absence in compliance with…
  11. 18-235-1.10 · Aliens
  12. 18-235-1.11 · Example 3: Q accepted a tenure track position at the…
  13. 18-235-1.14 · (2) Is unable to engage in any substantial gainful…
  14. 18-235-1.15 · Permanent total disability; submission of certification
  15. 18-235-2.2 · (Reserved) HRS §235-2
  16. 18-235-2.3 · Conformance to the federal Internal Revenue Code
  17. 18-235-3 · (Reserved) HRS §235-3 §18-235-3-01 Distribution of credit…
  18. 18-235-3-01 · Distribution of credit for partnerships, S corporations,…
  19. 18-235-4 · Amended and renumbered §18-235-4-01, §18-235-4-02,…
  20. 18-235-4-01 · Income taxes by the State; residents, nonresidents,…
  21. 18-235-4-02 · Residents taxable on entire income
  22. 18-235-4-03 · Nonresidents taxable on Hawaii income
  23. 18-235-4-04 · Otherwise, a nonresident shall determine Hawaii source…
  24. 18-235-4-05 · Corporations; domestic and foreign
  25. 18-235-4-06 · HRS §235-4 §18-235-4-06 Resident and nonresident estates,…
  26. 18-235-4-07 · Resident and nonresident partners of a partnership
  27. 18-235-4-08 · Source of income
  28. 18-235-5 · Amended and renumbered §18-235-5-01, §18-235-5-02,…
  29. 18-235-5-01 · Allocation of income of persons not taxable upon their…
  30. 18-235-5-02 · Allocation and separate accounting
  31. 18-235-5-03 · Deductions connected with gross income from Hawaii sources
  32. 18-235-5-04 · Allocation of income and deductions among taxpayers
  33. 18-235-5-05 · (B) While the individual was a resident
  34. 18-235-5.5 · Individual housing accounts (IHA)
  35. 18-235-6 · (3) A transfer shall qualify under this section if the…
  36. 18-235-7 · (Amended and Renumbered
  37. 18-235-7-01 · Exclusion of income nontaxable under the Constitution or…
  38. 18-235-7-02 · Exclusion of benefits under public retirement systems
  39. 18-235-7-03 · Upon retirement on January 1, 1993, Ms
  40. 18-235-7-14 · (Reserved) HRS §235-7(d) §18-235-7-15 Net operating loss…
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