HRS §235-66
Withholding taxes for nonresidents and crediting withheld amounts
Read the official text at capitol.hawaii.gov ↗This section lets the tax department require withholding from a nonresident's income to collect their Hawaii taxes. Any tax withheld must be reported on the person's tax return, and that amount is credited against what they owe. If the withheld amount is more than the tax due, it is refunded.
everyone
The statute, as written — Further withholdings at source; crediting of withheld taxes
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.
(a) The department of taxation by regulation, may require the deduction and withholding of tax from any gross income or adjusted gross income of a nonresident, in order to collect the tax imposed by this chapter on the nonresident. (b) Income upon which any tax has been withheld at the source under sections 235-61 to 235-64.2, or under regulations adopted pursuant to subsection (a), shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in the return, and if in excess of the tax due for the taxable year shall be refunded as provided in section 235-110. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-21; HRS §235-66; am L 2019, c 232, §2]
Sections this one refers to
§235-61 Withholding tax from wages
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.