Last reviewed: October 17, 2026 · Checked against Hawaii Department of Taxation and IRS sources listed at the end

The year you leave Hawaii, you’ll most likely file as a part-year resident, and if you sell a home, a slice of the sale price may be withheld at closing. Neither is complicated once you know the rules. Here’s what to expect, in plain language.

When does Hawaii residency end?

Hawaii looks at your domicile: your permanent home, the place you intend to return to. According to the Department of Taxation, a new domicile takes three things together: you give up the old one, you intend to make a new one, and you actually live there. Planning to leave isn’t enough on its own. Practical signs of a real move include a new home, a new driver’s license, voter registration, and moving your bank, doctors and work.

Hawaii also has a presumption in the other direction: someone domiciled elsewhere who spends more than 200 days in Hawaii in a year is presumed to be a resident, unless they can show a permanent home elsewhere and a temporary purpose in Hawaii.

Filing Form N-15

• Who files: people who take up or give up Hawaii residence during the year.
• What’s taxed: income from all sources for the part of the year you were a resident, and only Hawaii-source income for the rest. Rent from a Hawaii property you keep is a common example of Hawaii-source income.
• Deadline: April 20. For 2025 returns, that was April 20, 2026. An automatic six-month extension covers filing, not paying; you must pay what you owe by April 20, using Form N-200V.
• Your new state: you’ll usually also file a part-year return there, unless it has no income tax.

Selling your Hawaii home: HARPTA

The Hawaii Real Property Tax Act (HARPTA) requires the buyer to withhold 7.25% of the amount realized, generally the sale price, when the seller is a nonresident. It’s a prepayment toward your Hawaii tax, not an extra tax. You’ll reconcile it on your return.

• The buyer files Form N-288 within 20 days of the transfer and gives you Form N-288A.
• You may be exempt, using Form N-289, if you’re still a Hawaii resident at the sale, if a nonrecognition rule applies, or if it’s your principal residence and the price is $300,000 or less.
• Form N-288B lets you apply to reduce or eliminate withholding, for example when your actual gain is small.

Timing matters. Whether you sell before or after you move can change whether HARPTA applies. Talk to your escrow officer and a tax professional before you set dates.

Can you deduct your moving costs?

On your federal return, generally no. The IRS allows the moving expense deduction only for active-duty members of the Armed Forces moving under a permanent change of station order. Hawaii’s N-15 has a moving expense line with its own Form N-139. Ask a tax professional whether it applies to you.

A simple checklist for your last Hawaii tax year

• Write down your move date, and keep proof of it.
• Keep pay stubs that show income before and after the move.
• Set up your new license, voter registration and address quickly.
• If you’re selling a home, discuss HARPTA with escrow before you list.
• Mark April 20 for Hawaii, plus your new state’s deadline.

Frequently asked questions

Do I still owe Hawaii tax after I move?

Only on Hawaii-source income earned after you become a nonresident, such as rent from a Hawaii property. Income from your new job on the mainland generally isn’t Hawaii income.

What is the HARPTA withholding rate?

7.25% of the amount realized on the sale, according to the Form N-288 instructions (Rev. 2024).

Sources

• Hawaii Department of Taxation: Form N-15 instructions (PDF)
• Hawaii Department of Taxation: Form N-15 (PDF)
• Hawaii Department of Taxation: Form N-288 instructions, HARPTA (PDF)
• IRS: Topic 455, Moving expenses

This guide is general information, not tax advice. Tax rules change every year; talk to a qualified tax professional about your situation.