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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-4-03

Nonresidents taxable on Hawaii income

Official textfiles.hawaii.gov

# (a)

A nonresident, as defined in section 235-1, HRS, is taxable on Hawaii source income and is not taxable on out-of-state income. A nonresident is not allowed a credit for taxes paid to another state under section 235-55, HRS.

# (b)

A nonresident shall determine Hawaii source income by allocation and apportionment under the Uniform Division of Income for Tax Purposes Act, sections 235-21 to 235-39, HRS, if: (1) The nonresident derives income from business activity both within and without the State, (2) The nonresident’s business activity is taxable in both this State and another jurisdiction, and (3) The income is not derived from the rendering of purely personal services.

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