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Lev
Lev, Tax Advisor
Category: Tax
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Experience:  Taxes, Immigration, Labor Relations
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I have a question about how to apply the Hawaii Tax Letter

Resolved Question:

I have a question about how to apply the Hawaii Tax Letter Ruling 2012-04
Submitted: 1 year ago.
Category: Tax
Expert:  Lev replied 1 year ago.

LEV :

Hi and welcome to Just Answer!
You may find most recent letters here - http://www6.hawaii.gov/tax/a3_4letters.htm

LEV :

Specifically Hawaii Tax Letter Ruling 2012-04 may be found here -
http://www6.hawaii.gov/tax/ltr_rules/ltr12/jlh_ltr12-04.pdf

LEV :


Hi and welcome to Just Answer!
You may find most recent letters here - http://www6.hawaii.gov/tax/a3_4letters.htm






4:38 PM



Specifically Hawaii Tax Letter Ruling 2012-04 may be found here -
http://www6.hawaii.gov/tax/ltr_rules/ltr12/jlh_ltr12-04.pdf






4:39 PM


Due to a system error, any messages sent within the past 60 seconds have not been posted. If you leave this window open, these messages will be exchanged as soon as the system recovers.

Customer: replied 1 year ago.
Yes, I have the letter ruling. I need to understand what is needed to apply the part about HRS section 237d-3(4)

My tenant is in the military and is going to have a change of duty station in 3 months. So, he moved out of his long term apartment here and wants to rent from me for 3 months. The issue is that I do not think that he has a temporary lodging allowance for the outbound trip. He did have a temporary lodging allowance when he came to the island a couple of years ago.
Expert:  Lev replied 1 year ago.

 

A private letter ruling (PLR), is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's represented set of facts. A PLR is issued in response to a written request submitted by a taxpayer. A PLR may not be relied on as precedent by other taxpayers.

Specifically to this PLR - see Hawaii Revised Statutes Chapter 237D -www6.hawaii.gov/tax/hrs/hrs_237d.pdf

§237D-3 Exemptions. This chapter shall not apply to:

(4) Living accommodations for persons in the military on permanent duty assignment to Hawaii, including the furnishing of transient accommodations to those military personnel who receive temporary lodging allowances while seeking accommodations in Hawaii or while awaiting reassignment to new duty stations outside the State;

In the PLR - see page 4 - http://www6.hawaii.gov/tax/ltr_rules/ltr12/jlh_ltr12-04.pdf

The proof necessary for Taxpayer to establish that the gross rental income it received

from a military person is exempt under HRS § 237D-3(4) is found in Hawaii Administrative Rules (HAR) section 18-237D-3-01(d)(1), which provides:

To qualify for an exemption under [HRS § 237D-3(4) and HAR § 18-237D-3-01(a)(4)] the operator shall require that the person in the military on permanent duty assignment present the following at the time of check-in:

(A) An identification card with a serial number which verifies the person's military status; and

(B) A copy of the orders prepared by the military organization verifying the period for which the temporary lodging allowance is received.

The operator shall maintain copies of documents supporting any claim for an exemption under this paragraph for three years.

That is what needed to to apply for the Exemption outlined in the PLR 2012-04.

 

Customer: replied 1 year ago.
so is my case considered a case for exempt from tat or not exempt?
Expert:  Lev replied 1 year ago.
This exemption should apply to living accommodations for persons in the military on permanent duty assignment to Hawaii.
Future assignments or changes in assignments would not affect that exemption.
So - I think that the person in your example does qualify for the exemption.
Lev, Tax Advisor
Category: Tax
Satisfied Customers: 22615
Experience: Taxes, Immigration, Labor Relations
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