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INSTRUCTIONS STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM HW-6
(REV. 2023) INSTRUCTIONS FOR FORM HW-6
Employee’s Statement to Employer Concerning
Nonresidence in the State of Hawaii
(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
General Information onerous or impracticable of enforcement, consultations. Withholding is required on the
the Director may grant permission to an wages for the period of service in the State,
Purpose of Form employer for exception from the withholding but is not required on the wages for the pe-
If you are a nonresident employee and with- requirement. riod Employee is outside the State, if Em-
holding is not required on your wages (see (b) Wages, salaries, tips, commissions, and ployee is a nonresident of the State.
“When Withholding is Not Required”), you other compensation received on or after Employee, a resident of Washington, is hired
must file Form HW-6 with your employer in January 1, 2009, by a servicemember’s on the mainland by a local company having
order to qualify for the exemption from with- civilian spouse for services performed by a construction contract for work on a Pacific
holding on your wages. By filing Form HW-6 the servicemember’s spouse in Hawaii island not part of the State. All of Employee’s
with your employer, you are informing your as an employee, if all of the following services are performed on that island. With-
employer that you are a nonresident. conditions are met: holding is not required on Employee’s wages
When Withholding is Required • The servicemember (a member of the if Employee is a nonresident of the State.
Withholding is required on: uniformed services as defined in 10 On the other hand, withholding is required
U.S.C. section 101 (a)(5)) is present on the wages of employees performing like
(a) Wages for services performed in Hawaii, in Hawaii solely in compliance with services for this company who are Hawaii
and military or naval orders, and residents or do not make the required show-
ing of nonresidence.
(b) Wages for services performed outside • The spouse is in Hawaii solely to be
Hawaii if: with the servicemember. Employee, a resident of Nevada, is hired on
the mainland by a construction industry con-
• The services are performed by an • The spouse and servicemember are tractor to work in Hawaii on a federal contract.
employee whose regular place of domiciled in the same state and that All of Employee’s services are performed in
employment for services for the em- state is not Hawaii. Hawaii during a period that is less than 60
ployer is in Hawaii, or Sec. 302 of the Veterans Benefits days in the aggregate for the calendar year.
• The wages are paid out of an office and Transitions Act of 2018 - Resi- Withholding is required on any employee of
in Hawaii, or the field office of an em- dence of spouses for service- a construction industry contractor engaged
ployer whose head office is in Hawaii. members amends SCRA to allow in contracting work in Hawaii regardless of
When Withholding is Not Required the spouse of a servicemember to the employee’s state of residency or how
elect to use the same state of resi- long the employee is in Hawaii.
(Note: Employers and employees who are dence as the servicemember for
exempt from the withholding provisions are state or local tax purposes. Resident
not necessarily exempt from the Hawaii In-
come Tax Law.) For more information see Tax Information A resident is taxed on income from all
Withholding is not required on: Release (TIR) 2010-01 “Military Spouses sources.
Residency Relief Act.” and Tax Announce- A Hawaii resident is (1) Every individual do-
(a) Wages for services performed in Hawaii, ment No. 2019-01, “Military Spouses Relief miciled in Hawaii, and (2) Every other indi-
if all of the following conditions are met: Act.” vidual whether domiciled in Hawaii or not,
• The employee establishes that the (c) Wages for services performed outside who resides in Hawaii for other than a tem-
employee is a nonresident, Hawaii if the employee establishes that porary or transitory purpose.
• The employee is performing services the employee is a nonresident. An individual domiciled outside Hawaii is
in the State for an aggregate of not The following examples should help to illus- presumed to be a resident if the individual
more than 60 days during the calen- trate when withholding is or is not required: spends more than 200 days in Hawaii dur-
dar year, ing the taxable year. This presumption may
Employee, a resident of Oregon, is engaged be overcome by evidence satisfactory to the
• The employee is paid for the employ- to teach in Hawaii for one summer. Though Department of Taxation (Department) that
ee’s services in the State from an of- Employee is a nonresident, withholding is re- the individual maintained a permanent place
fice outside the State, quired on Employee’s wages. of abode outside the State and is in the State
• The employee’s regular place of em- Employee, a resident of Hawaii, is sent to for a temporary or transitory purpose. No
ployment (where the employee regu- the mainland for special training. Withhold- person shall be deemed to have gained or
larly performs services for the em- ing is required on Employee’s entire wages. lost a residence simply because of the per-
ployer) is outside the State, and son’s presence or absence in compliance
Employee, a resident of Hawaii, is a promo-
• The employer does not reasonably tional sales representative for a mainland with military or naval orders of the United
expect the employee to perform ser- manufacturer. Employee has a home in Ho- States, while engaged in aviation or naviga-
vices in the State an aggregate of nolulu and covers all of the islands. From tion, or while a student at any institution of
more than 60 days during the calen- time to time, Employee goes to the mainland learning. See TIR No. 90-3, “Income Taxa-
dar year. to attend sales conferences. Withholding is tion and Eligibility for Credits of an Individual
However, a nonresident employee perform- required on Employee’s entire wages. Taxpayer Whose Status Changes from Resi-
dent to Nonresident or from Nonresident to
ing services for a contractor as defined in Employee, a resident of California, is brought Resident” and TIR No. 97-1, “Determination
section 237-6(1), Hawaii Revised Statutes, to the State by a firm having a contract to of Residence Status.”
will not qualify for a withholding exemption conduct a survey for a local company. The
when the contractor is performing work for work commences in February and is not Nonresident
a construction project located in Hawaii. completed until June. During this time, Em- A Hawaii nonresident is an individual who is
Additionally, if the Director of Taxation finds ployee makes a trip back to the mainland for in Hawaii for a temporary or transient pur-
that the withholding requirement is unduly
