Moved from Hawaii to Mississippi Mid-Year: Which State Tax Returns Do You File?
Answer
Hawaii for the first part of the year, Mississippi for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
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 · 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.
- 2Part-year return · MississippiForm 80-205
File a Mississippi part-year return covering the months you lived in Mississippi. A part-year resident of Mississippi reports the income received while a Mississippi resident, plus any Mississippi-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
| Hawaii | Mississippi | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form N-15 | Form 80-205 |
| Part-year return | Form N-15 (part-year resident) | Form 80-205 |
| Credit for other-state tax | Schedule CR | Form 80-160 |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Hawaii Department of Taxation | Mississippi Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Mississippi and working in Hawaii 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: Hawaii → MississippiBoth states — credit offsets the double tax
- Remote worker: Hawaii → MississippiHome state only
- 1099 contractor: Hawaii → MississippiHome state, plus the client state if you work there
Other Hawaii pairs
Questions people actually ask
I moved from Hawaii to Mississippi mid-year. Do I have to file in both states?
Hawaii for the first part of the year, Mississippi for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between Hawaii and Mississippi?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Hawaii resident belongs on the Hawaii return and income received afterwards on the Mississippi 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 Hawaii and Mississippi rules on this page were last checked against Hawaii Department of Taxation and Mississippi Department of Revenue 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.
- Hawaii Department of Taxation — individual income taxaccessed 2026-08-07
- Mississippi Department of Revenue — individual income taxaccessed 2026-08-07