HAWAII ADMINISTRATIVE RULES TITLE 18 DEPARTMENT OF ...

1 INCOME TAX LAW 235- 1 (Unofficial Compilation) HAWAII ADMINISTRATIVE RULESTITLE 18 DEPARTMENT OF TAXATIONCHAPTER 235 INCOME TAX LAWS ubchapter 1 General Provisions 18-235-1 (Amended and Renumbered.) Resident / Nonresident, defined. Residency, generally. Establishing residency by domicile.

2 Domicile by birth. Domicile by choice. Domicile by operation of law. Establishing residency by residing in the State. Residence status, factors considered. Individual s presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student. Aliens. Person totally disabled , defined. Person totally disabled , certification of. Permanent disability , defined. Substantial gainful business or occupation , defined. Permanent total disability; submission of certification. Resident estate , defined. Resident trust , defined. to (Reserved.)

3 Conformance to the federal Internal Revenue Code. 18-235-3 (Reserved.) 18-235-4 (Amended and Renumbered.) 18-235-4-01 Income taxes by the State; residents, nonresidents, corporations, estates and trusts. 18-235-4-02 Residents taxable on entire income. 18-235-4-03 Nonresidents taxable on HAWAII income. 18-235-4-04 Change of residence during taxable year. 18-235-4-05 Corporations; domestic and foreign. 18-235-4-06 Resident and nonresident estates, trusts, and beneficiaries. 18-235-4-07 Resident and nonresident partners of a partnership. 18-235-4-08 Source of income. 18-235-5 (Amended and Renumbered.) 18-235-5-01 Allocation of income of persons not taxable upon their entire income.

4 18-235-5-02 Allocation and separate accounting. 18-235-5-03 Deductions connected with gross income from HAWAII sources. 18-235-5-04 Allocation of income and deductions among taxpayers. 18-235-5-05 Alternative apportionment. Individual housing accounts (IHA). 18-235-6 (Reserved.) 18-235-7 (Amended and Renumbered.) INCOME TAX LAW 235- 2 (Unofficial Compilation) 18-235-7-01 Exclusion of income nontaxable under the Constitution or laws of the United States. 18-235-7-02 Exclusion of benefits under public retirement systems. 18-235-7-03 Exclusion of pension income. 18-235-7-04 to 18-235-7-14 (Reserved.)

5 18-235-7-15 Net operating loss deduction. 18-235-8 to 18-235-11 (Reserved.) 18-235-12 Solar energy devices; income tax credit. Energy conservation devices for hot water heaters; income tax credit. Definitions (Reserved.) Other Solar Energy Systems (Reserved.) Multiple Properties and Mixed-use Property Application of sections through 18-235-13 (Reserved.) Fees for issuing comfort letters, certificates under section , HRS, and certificates under section , HRSS ubchapter 2 Division of Income for Tax Purposes 18-235-21-01 (Reserved.)

6 18-235-21-02 Two or more businesses of a single taxpayer. 18-235-21-03 Business and nonbusiness income: application of definitions. 18-235-21-04 Proration of deductions. 18-235-22-01 Definitions. 18-235-22-02 Apportionment. 18-235-22-03 Combined reporting method; combined return. 18-235-22-04 Allocation. 18-235-22-05 Consistency and uniformity in reporting. 18-235-23-01 Taxable in another state; in general. 18-235-23-02 When a taxpayer is subject to a tax under section 235-23(1), HRS. 18-235-23-03 When a state has jurisdiction to subject a taxpayer to a net income tax. 18-235-24 to 18-235-28 (Reserved.)

7 18-235-29-01 Apportionment formula. 18-235-29-02 Apportionment formula; denominator of zero. 18-235-29-03 Apportionment for installment sales. 18-235-29-04 Apportionment formula as applied to partnerships. 18-235-30-01 Property factor; in general. 18-235-30-02 Property factor; property used for the production of business income. 18-235-30-03 Property factor; consistency in reporting. 18-235-30-04 Property factor; numerator. 18-235-30-05 Special RULES ; property factor. 18-235-31-01 Property factor; valuation of owned property. 18-235-31-02 Property factor; valuation of rented property. 18-235-31-03 Property factor; special RULES . 18-235-32-01 Property factor; averaging property values.

8 18-235-33-01 Payroll factor; in general. 18-235-33-02 Payroll factor; denominator. 18-235-33-03 Payroll factor; numerator. 18-235-34-01 Payroll factor; compensation paid in this State. 18-235-35-01 Sales factor; in general. 18-235-35-02 Sales factor; denominator. 18-235-35-03 Sales factor; numerator. 18-235-35-04 Sales factor; special RULES . 18-235-35-05 Sales factor; no effect on warehousing exemption. INCOME TAX LAW 235- 3 (Unofficial Compilation) 18-235-36-01 Sales factor; sales of tangible personal property in this State.

9 18-235-36-02 Sales factor; sales of tangible personal property to United States Government in this State. 18-235-37-01 Sales factor; sales other than sales of tangible personal property in this State. 18-235-38-01 Equitable adjustment of apportionment formula. 18-235-38-02 Special RULES ; property factor. 18-235-38-03 Special RULES ; sales factor. 18-235-38-04 Allocation of income and deductions among taxpayers. 18-235-38-05 Apportionment method considered method of accounting. 18-235-38-06 Apportionment of income for special industries. Apportionment of income for ocean carriers. Apportionment of income for air carriers. Construction contractors.

10 Television and radio broadcasting. Publishing. Construction. Exclusion of income, property, payroll, and sales of foreign 3 Individual Income Tax Law 18-235-51 (Reserved.) 18-235-52 Tax in case of joint return of spouses or the return of a surviving spouse. 18-235-53 Tax tables for individuals. 18-235-54 Exemptions. 18-235-55 Tax credits for resident taxpayers. (Repealed.) (Reserved.) Income tax credit for low-income household renters. Food/excise tax credit.