Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-4-02 - Residents taxable on entire income

Universal Citation: HI Admin Rules 18-235-4-02

Current through August, 2024

(a) A resident, as defined in section 235-1, HRS, is taxable on income from whatever source derived. For a resident, it is immaterial whether the source of the income is Hawaii or another jurisdiction, except that if out-of-state income is taxable in another jurisdiction, a tax credit may be allowed under section 235-55, HRS, and section 18-235-55.

(b) A resident shall not exclude or deduct any income allocated or apportioned to another jurisdiction under the Uniform Division of Income for Tax Purposes Act, sections 235-21 to 235-39, HRS, or section 18-235-5-02.

(c) For rules relating to change of residence during the taxable year, see section 18-235-4-04.

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