Haw. Code R. § 18-235-1.06 - Domicile by operation of law

(a) "Domicile by operation of law" is assigned or attributed to an individual independently of the individual's residence or intention. In the usual case, domicile by operation of law is applied to those individuals, who, because of certain disabilities, are unable to acquire a domicile by choice. These would include such individuals as minor children and incompetents.

(b) If a child becomes a dependent, for tax purposes, of someone with a different domicile, the child's domicile will generally be the same as the domicile of the individual who is able to claim the child as a dependent.

Example 1: E, a Hawaii domiciliary resident, has one child from an earlier marriage to another Hawaii domiciliary resident. E subsequently marries F, a domiciliary resident of Utah. F provides all of the support for both E and E's child (F's stepchild). F claims the child as a dependent.

Conclusion: The child is deemed to be a nonresident of Hawaii because F, a domiciliary resident of Utah, claims the child as a dependent.

Notes

Haw. Code R. § 18-235-1.06

[Eff 2/16/82; am 9/3/94; am and ren § 18-235-1.06 8/28/98] (Auth: HRS §§ 231-3(9), 235-118) (Imp: HRS § 235-1)