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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-126

Part-year residence

Official textcapitol.hawaii.gov


[§235-126] Part-year residence. For purposes of this part if a shareholder of an S corporation is both a resident and nonresident of this State during any taxable period, the shareholder's pro rata share of the S corporation's income attributable to the State and income not attributable to the State for the taxable period shall be further prorated between the shareholder's periods of residence and nonresidence, in accordance with the number of days in each period.

Last amended: [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-102.5 · Income check-off authorized
  2. 235-102.6 · Refund splitting
  3. 235-103 · REPEALED
  4. 235-104 · Penalties
  5. 235-105 · Failure to keep records, render returns, or make reports
  6. 235-106 · REPEALED
  7. 235-107 · Procedure upon failure to file return
  8. 235-108 · Audit of return; procedure; additional taxes
  9. 235-109 · Jeopardy assessments, security for payment, etc
  10. 235-109.5 · REPEALED
  11. 235-110 · Credits and refunds
  12. 235-110.2 · Credit for school repair and maintenance
  13. 235-110.3 · REPEALED
  14. 235-110.4 · and 235-110.45 REPEALED
  15. 235-110.5 · REPEALED
  16. 235-110.6 · Fuel tax credit for commercial fishers
  17. 235-110.7 · Capital goods excise tax credit
  18. 235-110.8 · Low-income housing tax credit
  19. 235-110.9 · High technology business investment tax credit
  20. 235-111 · Limitation period for assessment, levy, collection, or…
  21. 235-111.5 · REPEALED
  22. 235-112 · Time for assessment of deficiency attributable to gain upon…
  23. 235-113 · Time for assessment of deficiency attributable to gain upon…
  24. 235-114 · Appeals
  25. 235-115 · Assessments, etc., prima facie proof
  26. 235-116 · Disclosure of returns unlawful; penalty
  27. 235-117 · Reciprocal supplying of tax information
  28. 235-118 · Rules and regulations
  29. 235-119 · Taxes, state realizations
  30. 235-121 · Title; definitions; federal conformity; construction
  31. 235-122 · Taxation of an S corporation and its shareholders
  32. 235-123 · Modification and characterization of income
  33. 235-124 · Basis and adjustments
  34. 235-125 · Carryforwards and carrybacks; loss limitation
  35. 235-125.5 · Transition rule
  36. 235-126 · Part-year residence
  37. 235-127 · Distributions
  38. 235-128 · Returns; shareholder agreements; mandatory payments
  39. 235-129 · Tax credits
  40. 235-130 · LIFO recapture
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