Moving to Hawaii: residency checklist
What to do to move to Hawaii and show you moved, and what to wind down when you leave: the steps, their deadlines, the records to keep and the official source for each. Free to read here, and you can print it.
Steps link to the official government source. Last verified .
- Resident income tax
- Residents are taxed on all income from all sources
- Residency test
- Domicile, or residing in Hawaii for other than a temporary or transitory purpose
- Day rule
- Someone domiciled elsewhere who spends more than 200 days in Hawaii is presumed a resident
Keep a copy
Print this checklist to keep a copy.
Moving to Hawaii
Every US move
These are the steps that prove a move in any state: a new main home, your family, your address, your voter registration, your day-to-day providers and your records. State and territory lists add their own steps.
Move week
Make your new place your main home
Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.
Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address
First 30 days
Change your address with the IRS and your accounts
File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.
Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers
Register to vote in your new state
California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.
Keep as proof: Voter registration confirmation (card or online confirmation page)
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- U.S. Election Assistance Commission: National Mail Voter Registration Form (opens in a new tab)
- U.S. Election Assistance Commission: Register and Vote in Your State (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
Settle your family and enroll children in local schools
Applies if you have children
States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.
Keep as proof: School enrollment confirmation and the first report card or school record showing the new address
Switch to local doctors, advisers and banks
California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.
Keep as proof: New-patient and account-opening confirmations showing the new address
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- Minn. Stat. 290.01 subd. 7 (resident; what is not considered in deciding domicile) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
Update your will and legal documents to your new state
New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.
Keep as proof: Signed copies of the updated documents
Keep doing
Track your days with iReside
iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.
Keep as proof: iReside day report for the year
Arriving in Hawaii
Hawaii's tax residency turns on domicile and a 200-day presumption. Its income tax return for the move year is Form N-15, due April 20, and Honolulu's home exemption has a September 30 claim deadline.
Move week
Meet all three requirements for a new Hawaii domicile
Deadline: The date all three are true; this starts your part-year residency
The Department of Taxation says three things create a new domicile: abandonment of the old one, intent to establish a new one, and actual physical presence in the new one. Once a domicile is established, the intent to abandon it is not itself sufficient to create a new domicile; the new one must be shown.
Keep as proof: Lease or deed, arrival date record, dated proof of ending the old domicile
Register your vehicle in Hawaii
RequiredApplies if you own a vehicle
Deadline: Within 30 days of the vehicle's arrival on Oahu
On Oahu, within 30 days of the vehicle's arrival it must have either an out-of-state permit or a Hawaii registration. First take it to a Hawaii Safety Inspection Station (it should fail only on valid registration; keep the failed certificate), then bring that certificate, your out-of-state registration and title (or lienholder address) and the shipping bill of lading showing the VIN to a satellite city hall by AlohaQ appointment. After you get the permit or plates, go back to the station within 30 days of the original failed check to pass the inspection. State law requires registering with the county where the vehicle is operated. Other counties' deadlines were not verified.
Keep as proof: Hawaii registration or out-of-state permit, and the passed safety inspection certificate
First 30 days
Register to vote in Hawaii
Deadline: Paper and online registrations by 4:30 p.m. on the 10th day before an election; after that, same-day registration in person at voter service centers through Election Day
You must be a U.S. citizen, 18 or older (16 to pre-register) and a Hawaii resident with the intent to make Hawaii your legal residence. Register online at olvr.hawaii.gov with a Hawaii driver license or state ID and your Social Security number, on paper through your County Elections Division, or automatically when you apply for a license or ID at the DMV. Every registered voter is mailed a ballot about 18 days before each election, so update your address if you move.
Keep as proof: Voter registration confirmation
First 90 days
Transfer your out-of-state license to Hawaii
Applies if you drive
Book an appointment at a county driver licensing center and bring proof of legal name, date of birth, legal presence and Social Security number, plus two documents showing your principal residence in Hawaii. Expect an eye test, fingerprinting, a photo and a fee; the road test may be waived. Hawaii County says you must turn in your out-of-state license. Neither the Honolulu nor the Hawaii County page states a deadline for new residents, and state law exempts an adult holding a valid license from another state from needing a Hawaii license, so this step is not a legal deadline, but a Hawaii license is a strong domicile tie.
Keep as proof: Copy of the new Hawaii license (front and back)
By a fixed date
Claim the Honolulu home exemption on your home
Applies if you own a home
Deadline: September 30 before the tax year (Honolulu); moves to the next business day if it falls on a weekend or holiday
For Honolulu, the claim is due September 30 before the tax year, and ownership must be recorded at the Bureau of Conveyances on or before that date. You must own and occupy the property as your principal home. The listed exemption is $120,000 for owners under 65 and $160,000 for owners 65 and older. Other counties run their own programs, which were not checked.
Keep as proof: Filed home exemption claim (form BFS-RPA-E-8-10.3) and the recorded deed
Your first tax season
File Form N-15 for the year you move in
RequiredDeadline: April 20 after the tax year; an extension to file does not extend the time to pay
If you took up residence in Hawaii during the tax year, you are a part-year resident and must file Form N-15 if required. You are taxed on all income from all sources during your residency and on Hawaii-source income only while a nonresident.
Keep as proof: Filed Form N-15 and the income split
Keep doing
Know Hawaii's residency day rules
An individual domiciled outside Hawaii is presumed to be a resident if they spend more than 200 days in Hawaii in the tax year. The presumption can be overcome by evidence that you kept a permanent place of abode outside the state and were in Hawaii for a temporary or transitory purpose.
Leaving Hawaii
Every US move
These are the steps that end your ties to the place you are leaving: the old home, your belongings, your mail, your voter registration and your memberships. States weigh the strength of your ties, so keep a record of the move. The old state's list covers its own rules.
Before you move
Sell, rent out or give up your old home
A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.
Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home
Move week
Move your treasured belongings to the new home
New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.
Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address
Forward your mail before you leave
File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.
Keep as proof: USPS confirmation email
First 30 days
Cancel your old voter registration
Applies if you are a registered voter
California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.
Keep as proof: Confirmation that the old registration was cancelled or moved
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- Utah Code 59-10-136, Domicile (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
End old-state clubs, congregations and memberships
California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.
Keep as proof: Resignation or transfer letters and new membership confirmations
Keep doing
Track your days with iReside
Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.
Keep as proof: iReside day report for the year
Leaving Hawaii
Hawaii treats you as domiciled until all three change-of-domicile requirements are met in your new place. Moving out mid-year means a part-year return, and a home exemption must be reported when you move out and rent the home.
Before you move
Complete a change of domicile
A new domicile requires abandonment of the old one, intent to establish a new one, and actual physical presence in the new one. The department says the intent to abandon an established domicile is not itself sufficient; a new domicile must be shown.
Keep as proof: New-state lease or deed, move date records, dated proof of ending Hawaii ties
Move week
Report a move-out to end your Honolulu home exemption
RequiredApplies if you own a home, keep your old home
Deadline: Within 30 days after the change, or no later than November 1
If you move out and rent the entire property, you no longer qualify. Honolulu's FAQ says to report within 30 days after the change, or no later than November 1, using form BFS-RPA-M-8-10.1 or the online change-of-status request. Failing to report can bring a $300 per year penalty.
Keep as proof: Copy of the change-of-status filing
Cancel your Hawaii voter registration
Applies if you are a registered voter
Hawaii's Office of Elections says you must be a resident of Hawaii to register, and that residency cannot be simply because of your presence in the state. To cancel your registration, contact your County Elections Division.
Keep as proof: Cancellation confirmation from the County Elections Division
Your first tax season
File Form N-15 for the year you leave
RequiredDeadline: April 20 after the tax year; an extension to file does not extend the time to pay
If you gave up residence in Hawaii during the tax year, you are a part-year resident and file Form N-15. You are taxed on all income from all sources during the period of residency and on Hawaii-source income only during the period of nonresidency.
Keep as proof: Filed Form N-15 and the income split
Keep doing
Watch the 200-day presumption if you return often
Applies if you keep your old home
Someone domiciled outside Hawaii is presumed a resident if they spend more than 200 days in Hawaii in the taxable year. The department accepts evidence that you maintained a permanent place of abode outside the state and were in Hawaii for a temporary or transitory purpose.
Keep as proof: Exported iReside day log
This checklist is for informational purposes only and is not tax, legal, or financial advice. Residency rules vary by situation and change over time. Confirm the details with the linked official sources or a qualified tax professional before you rely on them.