I am in a similar situation. I worked for the State of Hawaii during the COVID-19 pandemic and then moved to Utah. The union that represented government employees obtained Temporary Hazard Pay for its members, which is being paid out in two installments. The first installment was paid in October 2024, and since I was already living in Utah then, I received a check in the mail. The second installment will be paid out in March of 2025. The gross amount of the first installment was $5000, which had federal and Hawaii State Income tax withheld. So the question is, how is this supposed to be listed as income on the federal return? Secondly, how do I avoid having this increase in income affect my Utah tax liability? Thirdly, how do I file for Hawaii in order to get a return of the state taxes they withheld when I am no longer a resident of Hawaii?
