Student Tax Filing Question

Forum|Forum|3 years ago
January 5, 2023
6 replies
58 views

I am originally from Hawaii, but moved to Oregon 3 years ago to attend university full time. While in Oregon I have maintained a full time job, as well as my own place (apartment rental). All of my income has been made in the state of Oregon and no income has been made in the state of Hawaii. For tax purposes, would I still have to file a return for Hawaii, or would it be acceptable to file only for Oregon being that I have lived and worked here for the past 3 years? I only ask as, being a student makes this a little confusing for me.

Best answer by TomD8

I agree with Bsch4477, you are, most likely, now an OR resident.

"Being a student makes this a little confusing for me". Yes, most of the time, being away at school, is considered a temporary absence from your parent's home and you are still considered a resident of their state of residence. The details of your situation belie that rule.

@jkgreenleaf wrote: "I do not have plans to move back to Hawaii."

Once you have "abandoned" your domicile in Hawaii and established it in Oregon, for tax purposes you've become a resident of Oregon and a non-resident of Hawaii. Hawaii taxes non-residents only on Hawaii-source income. If you as a non-resident have no Hawaii-source income, then you have no tax obligation to the State of Hawaii.

Your domicile is your main, primary home, as evidenced by your actions. You can only have one domicile at a time. It is advisable for you to obtain an OR drivers license, OR license plates, an OR voters registration, etc, so as to support your OR residency if questioned.

Bsch4477

Level 15

Do you provide more than half of your support?

Do you have an Oregon drivers license?

Where are you registered to vote?

Do you plan to go back to Hawaii to live?

jkgreenleafAuthor

Level 2

Hello!

I provide all support for myself with no help from my parents. I am not claimed as a dependent.

I currently do not have an Oregon drivers license, but plan to in the near future once my Hawaii license expires.

I believe I am currently registered to vote in the state of Hawaii. I do not have plans to move back to Hawaii.

In the past, I have filed as a nonresident for Oregon and a resident of Hawaii for tax purposes (being that I am a student) I just wanted to see if this would change since I’ve lived here for an extended amount of time.

thank you for your help! I really appreciate it!

Bsch4477

Level 15

You would be on safer ground by having an Oregon driver’s license and be registered to vote there but could probably pass as an Oregon resident. Worse case scenario is that Hawaii would insist that you file there.