HRS 235-1 Discussing whether a taxpayer will not be considered a resident of Hawaii even though taxpayer spent more than 200 days in this State, and for determination as to whether income earned is subject to Hawaii income tax.

• Date: 26 July 2021
• Year: 2021
• Record Number: 2021-01

DAVID Y. IGE

GOVERNOR

JOSH GREEN, M.D.

LT. GOVERNOR

STATE OF HAWAII

DEPARTMENT OF TAXATION

P.O. BOX 259

HONOLULU, HAWAII 96809

PHONE NO: (808) 587-1530

FAX NO: (808) 587-1584

ISAAC W. CHOY

DIRECTOR OF TAXATION

July 26, 2021

Letter Ruling No. 2021-01

[Redacted Text]

[Redacted Text]

[Redacted Text]

[Redacted Text]

Re: Letter Ruling Request to [Redacted Text]

Dear Mr. Lamprecht:

This letter responds to a letter ruling dated June 10, 2021, submitted on behalf of

[Redacted Text] (hereinafter “Taxpayer”), requesting confirmation that Taxpayer will not be

considered a resident of Hawaii even though Taxpayer spent more than 200 days in this State,

and for a determination as to whether income earned is subject to Hawaii income tax. Unless

otherwise noted, references in this letter are to the Hawaii Revised Statutes (HRS) and the

applicable rules and regulations.

FACTUAL REPRESENTATIONS

In 2016, Taxpayer purchased a vacation home in Hawaii. In each of the years 2017-

2019, Taxpayer spent time in Hawaii ranging from 3 to 4 months, typically beginning at the end

of December, and ending in early April. Before their trip at the beginning of 2020, Taxpayer

spent the following periods at the vacation home: April 4, 2016-April 19, 2016; December 30,

2016-April 11, 2017; December 29, 2017-April 28, 2018; January 2, 2019-April 19, 2019.

During this period, Taxpayer made some short trips back to the mainland for work purposes but

returned to Hawaii after completion of the work.

Other than the noted periods in Hawaii, Taxpayer lived primarily in their [Redacted

Text] home and occasionally traveled to a [Redacted Text] state residence. Taxpayer did not

travel during Hawaii during these periods.

In late December of 2019, Taxpayer traveled to Hawaii, intending to spend time in the

same manner as previous trips. Taxpayer’s trip back to [Redacted Text] was scheduled for

April 23, 2020, and had Taxpayer returned as schedule, the stay in Hawaii would have been 117

days.