HRS §235-59
Tax rules for someone who has died
Read the official text at capitol.hawaii.gov ↗This section says that when someone dies, the tax rules for their income in the year of death, and for the income of their estate and heirs, follow the federal Internal Revenue Code. It does not set its own rules.
everyone
The statute, as written — Decedents
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
In respect of a decedent, the determination of the income of the taxable period in which falls the date of the decedent's death, and the determination of the income of the estate and of the persons who acquire rights from the decedent or by reason of the decedent's death, shall be governed by the Internal Revenue Code. [L Sp 1957, c 1, pt of §2; Supp, §121-14; HRS §235-59; gen ch 1985]
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