The question of domicile and residency is one of law and
fact. A change of domicile will depend upon the acts and declarations of the
individual concerned to ascertain whether or not the individual possessed the
required intention which the law requires to effect a change of domicile.
Similarly, the status of an individual as a resident or nonresident is
determined by all the factual circumstances; no single factor is controlling.
Some of the relevant factors for determining domicile and residency are:
(1) The length of time spent in
Hawaii;
(2) Leasing, buying,
negotiating for or building a home;
(3) Ownership and location of a motor
vehicle;
(4) Place of issuance of a
license to drive a motor vehicle;
(5) Location of auto, boat, and airplane
registrations;
(6) Place of
marriage;
(7) Where the residence
of one spouse is in issue, the place of residence of the other
spouse;
(8) Residence of the family
of the individual;
(9) Location of
schools attended by the individual's children;
(10) Address at which bank statements, bills,
financial data and corespondence concerning other family business is primarily
received;
(11) Location of club,
church, and social memberships;
(12) Place where the taxpayer is registered
to vote and exercise of said privilege;
(13) Location of business interests,
profession, or employment;
(14)
Physical location of safe-deposit boxes used for family records and
valuables;
(15) Contributions to
local charities;
(16) Declarations
regarding residence made to public authorities, friends, relatives or
employers, or in documents such as deeds, leases, mortgages, contracts, and
insurance policies;
(17) Proposed
location of burial or acquisition of burial plot for the individual or members
of the individual's family; and
(18) Location where the individual's will is
admitted to probate.
