HAR § 18-235-4-02 — Residents taxable on entire income

(a) A resident, as defined in section 235-1, HRS, is taxable on income from whatever source derived. For a resident, it is immaterial whether the source of the income is Hawaii or another jurisdiction, except that if out-of-state income is taxable in another jurisdiction, a tax credit may be allowed under section 235-55, HRS, and section 18-235-55. (b) A resident shall not exclude or deduct any income allocated or apportioned to another jurisdiction under the Uniform Division of Income for Tax Purposes Act, sections 235-21 to 235-39, HRS, or section 18-235-5-02. (c) For rules relating to change of residence during the taxable year, see section 18-235-4-04.