However, HI requires the following 3 entities to file a tax return: (1) residents, (2) part year residents, and (3) non-residents. I don't reside in HI at all (don't even visit), so (1) and (2) do not apply. According to 2019 N15, " A Hawaii nonresident is an individual who is in Hawaii for a temporary or transient purpose, and whose permanent domicile is not Hawaii."
Since I don't visit HI at all, by definition, I am not a non-resident. So, does this mean that I don't need to file a tax return? (Of course, I will file tax return of my domicile state.)
