Original expert here. Apologies, but our site has been having technical difficulties
According to chapter 235 of the Hawaii Income Tax Law, you owe tax to Hawaii if you are a resident. Once you moved to Japan, you were no longer considered a resident of Hawaii as you were no longer domiciled there. You would only owe tax for the period you lived there.
You will NOT owe back taxes for the 17 years you lived in Japan - you were not considered a Hawaii resident then. A bank account would not make you a resident, so do not worry about having a bank account there.
So, do not worry about the 17 year period you have been domiciled in Japan, unless you had Hawaii sourced income at that time.
According to the tax law, you are domiciled in Hawaii when:
Establishing residency by domicile.
is considered a resident.
(1) Domicile is the place of the individual's true, fixed, permanent home.
(2) The domicile is the principal establishment to which the individual has the intention of returning
whenever the individual is absent.
(3) An individual can have several residences or dwelling places in which he or she resides, but can
have only one domicile, or permanent residence to which he or she intends to return.
(b) An individual's domicile may change where there is a concurrence of:
(1) An abandonment of the old domicile with a specific intent to abandon the old domicile;
(2) An intent to acquire a specific new domicile; and
(3) An actual physical presence in the new domicile.
(c) The burden of proof as to a change of domicile is upon the individual asserting that a change in
domicile has taken place. The individual must establish a change of domicile by clear and convincing evidence.
(d) An individual can acquire a domicile by birth, choice, or operation of law, as set forth in sections
18-235-1-04, 18-235-1-05, and 18-235-1-06, HAR, respectively. [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.03
8/28/98](Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1
Please let me know if you have further questions.
You can review the tax document I referenced, HERE.
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