Moved from District of Columbia to Hawaii Mid-Year: Which State Tax Returns Do You File?
Answer
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering District of Columbia source can still pull a nonresident filing along with it.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · District of ColumbiaForm D-40 (part-year resident)
File a District of Columbia part-year return covering the months you lived in District of Columbia. A part-year resident of District of Columbia reports the income received while a District of Columbia resident, plus any District of Columbia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · HawaiiForm N-15 (part-year resident)
File a Hawaii part-year return covering the months you lived in Hawaii. A part-year resident of Hawaii reports the income received while a Hawaii resident, plus any Hawaii-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| District of Columbia | Hawaii | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 2 (Form D-4A) | None |
| Convenience rule | No | No |
| Nonresident return | None — nonresidents exempt | Form N-15 |
| Part-year return | Form D-40 (part-year resident) | Form N-15 (part-year resident) |
| Credit for other-state tax | Schedule U (Form D-40) | Schedule CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | District of Columbia Office of Tax and Revenue | Hawaii Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Hawaii and working in District of Columbia gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: District of Columbia → HawaiiBoth states — credit offsets the double tax
- Remote worker: District of Columbia → HawaiiHome state only
- 1099 contractor: District of Columbia → HawaiiHome state, plus the client state if you work there
Other District of Columbia pairs
Questions people actually ask
I moved from District of Columbia to Hawaii mid-year. Do I have to file in both states?
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering District of Columbia source can still pull a nonresident filing along with it.
How do I split my income between District of Columbia and Hawaii?
By when you received it, measured against the date your domicile actually changed. Income received while you were a District of Columbia resident belongs on the District of Columbia return and income received afterwards on the Hawaii return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The District of Columbia and Hawaii rules on this page were last checked against District of Columbia Office of Tax and Revenue and Hawaii Department of Taxation on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- District of Columbia Office of Tax and Revenue — individual income taxaccessed 2026-08-07
- Hawaii Department of Taxation — individual income taxaccessed 2026-08-07