Domicile test for Hawaii tax
The State of Hawaii Department of Taxation primarily determines tax residency through the concept of domicile. Your domicile is considered your permanent home and the place you intend to return when away. To be a Hawaii resident for tax purposes, you must be domiciled in Hawaii or meet the statutory residency test. The Department of Taxation Hawaii considers factors such as your primary home location, voter registration, family residence, and place of employment when assessing domicile. It's important to note that merely owning property or spending time in Hawaii doesn't automatically make you subject to Hawaii taxation if your domicile is elsewhere.