Haw. Code R. § 18-235-1.09

Current through September, 2024

Section 18-235-1.09 - Individual's presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student

(a) An individual's status as a resident or nonresident shall not change solely because of the individual's presence or absence in compliance with military or naval orders of the United States, while engaged in aviation or navigation, or while a student at any institution of learning.

(b) A nonresident individual who is in Hawaii while on military duty, while engaged in aviation or navigation, or while attending school is not a Hawaii resident unless the individual establishes domicile in Hawaii.

(c) Similarly, a Hawaii domiciliary resident who resides outside of Hawaii while on military duty, while engaged in aviation or navigation, or while attending school, remains a Hawaii domiciliary resident unless the individual establishes domicile in another state or a foreign country.

(d) Spouses of nonresident service members, crew members, or students who come to Hawaii will remain nonresidents of Hawaii if their principal reason for moving to Hawaii was to accompany their spouse, and if it is their intention to leave Hawaii when their spouse is transferred, discharged, or graduates.

Example 1: J is employed by an interstate airline as a crew member. J has no spouse or children. J votes in Pennsylvania, where J was born and raised, and which J regards as J's domicile. J lays over in Hawaii between flights and for rest periods, using hotel accommodations. In 1994, J is physically present in Hawaii for more than 200 days during the calendar year.

Conclusion: J is deemed to be a nonresident of Hawaii. A person shall not be deemed to have gained a residence in Hawaii because of his or her presence in Hawaii while engaged in aviation.

Example 2: Mr. and Mrs. K are residents of Michigan. Their daughter, L, also is a Michigan resident. L came to Hawaii to attend college and took some action to become a permanent resident of Hawaii. L closed her bank account in Michigan and opened a bank account in Hawaii. L also became a member of a local church in Hawaii. Although L works part-time, more than half her support comes from her parents. Her parents claim her as a dependent.

Conclusion: L is deemed to be a nonresident of Hawaii. Although L took some action to become a permanent resident of Hawaii, her principal reason for being in Hawaii is to attend college. A person shall not be deemed to have gained a residence in Hawaii because of his or her presence in Hawaii while attending school. A nonresident individual who is in Hawaii while attending school will not be deemed to be a resident of Hawaii unless the individual establishes domicile in Hawaii. L cannot establish a new domicile in Hawaii because L is claimed as a dependent on her parents' federal income tax return.

Example 3: M, who was born and educated in Hawaii, enlisted in the military and was stationed outside of Hawaii. M intends to return to Hawaii after discharge from the military. Accordingly, M made no effort to establish a new domicile outside of Hawaii nor to abandon M's domicile in Hawaii.

Conclusion: M is deemed to be a resident of Hawaii regardless of the length of M's absence from Hawaii while on military duty. A Hawaii domiliciary resident who resides outside of Hawaii while on military duty remains a Hawaii resident unless the individual establishes domicile in another state or a foreign country.

Haw. Code R. § 18-235-1.09

[Eff 2/16/82; am 9/3/94; am and ren § 18-235-1.09 8/28/98] (Auth: HRS §§ 231-3(9), 235-118) (Imp: HRS § 235-1)