Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 3 - INDIVIDUAL INCOME TAX LAW
Section 18-235-52 - Tax in case of joint return of spouses or the return of a surviving spouse

Universal Citation: HI Admin Rules 18-235-52

Current through August, 2024

(a) In the case of a joint return of a husband and wife under section 235-93, HRS, the tax imposed by section 235-51, HRS, shall be twice the tax which would be imposed if the taxable income were cut in half. This basis of determining the tax is reflected in the tax table provided under section 235-53, HRS, for a husband and wife filing a joint return or the return of a surviving spouse.

In computing the tax imposed by chapter 235, HRS, a husband and wife or a surviving spouse shall determine their tax as provided by sections 235-51 and 235-52, HRS, or, if applicable, as provided under section 235-53, HRS.

(b) Requirements for qualifying as a surviving spouse.

(1) If a taxpayer is eligible to file a joint return for the taxable year in which the taxpayer's spouse dies, the tax return of the taxpayer shall be treated as a joint return beginning with the year in which the spouse died and for the two consecutive taxable years thereafter; provided all three of the following requirements are satisfied:
(A) The taxpayer has not remarried before the close of the taxable year in which the return is sought to be treated as a joint return;

(B) The taxpayer maintains a household which constitutes the principal place of abode of a person who is a son or daughter (whether by blood or adoption), or stepdaughter or stepson of the taxpayer; and

(C) The taxpayer qualifies for the deduction for personal exemption under section 235-54(a), HRS (relating to deductions for dependents), with respect to the taxpayer's dependent son, stepson, daughter, or stepdaughter (whether by blood or adoption), or would have qualified for the deduction had the taxpayer not taken the exemption for blind, deaf, or person totally disabled, as provided by section 235-54(c), HRS, in lieu of the exemptions provided by section 235-54(a), HRS.

(2) Maintenance of household as home. For purposes of this subsection, maintenance of a household as a home shall be determined with respect to federal Treasury Regulations section 1.2-2(c)(1) and (d).

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