State tax filing

Yes, as a Hawaii resident she needs to file and report the alimony as income on her Hawaii return.

If California ever questions why you have such a large refund, you have your court documents to support your deduction. I advise keeping a proof of your payment (bank record, copy of check) with your court records in case it is ever an issue.

Source: https://www.maritallaws.com/states/hawaii/alimony

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