HRS §235-66
Withholding taxes for nonresidents and crediting withheld amounts
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) 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
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