Hawaii State Income Tax

Pro Golfer - Kevin Na won the 2021 Sony Hawaii Open winning $1,188,000 (1st Prize money) his Caddie gets 10% and his travel, coaching, etc. expenses are about $30,000. Kevin lives in Las Vegas and is a Nevada Resident.
What is his 2021 Hawaii State Income Tax Liability?

Na is a pretty successful golfer over the last few year with annual earnings in the $2.5 to $3.0 range. I am guessing he has an S Corp set up for taxes. He probably makes another half million per year in an endorsements (golf ball, clubs) so if we say income of $3.5 million. Expenses ...caddy (with a win 10% per year) let's say $300k, swing coaches $100k, trainers and phsyio $50k and then travel (house rentals, flights) $150k. Accountants, attorney, etc

I am going to say on $3.5 million of revenue and $700k of expenses that has him at $2.8 million before his S Corp salary which I will peg at $300k to make the math simple.

$2.5 net income and then we probably have to allocate 1/3 to Hawaii source income because I am going to assume this is only win this year

Probably a Hawaii tax of $80k . Hawaii has an 11% top rate which is pretty high

It would be hard to explain a Hawaiian tax bill of $80,000 to a Pro Golfer who specifically elected
to reside in a "tax free" state, like Nevada. So many highly paid taxpayers are moving from California, New York to get
away from paying 13%/12% state income tax - only to be snared by "source income".

I was reading an article in Golf Digest a while back and they explained how the PGA has a tent at every venue gathering tax data, I am guessing W9, of every golfer and caddy. There supposedly is also a rule that says the PGA will pay your prize money directly to an entity as long as that entity is 100% owned by the golfer. I forgot retirement plan deduction. Supposedly the PGA also has a great deferred compl plan. All Fed Ex bonus money is paid via deferred comp

I thought you were going to tell us about some Hawaii loophole that allowed the winnings to be tax free

Here is an exert from a tax article:
Many states have promulgated detailed regulations directed at allocating and apportioning the
income of professional athletes. Under New York’s
rules, for instance, the New York-source income of a
nonresident individual who is a ‘‘member’’ of a
‘‘professional athletic team’’ is calculated by multiplying the athlete’s compensation for services rendered to the team by a fraction the numerator of
which is the number of ‘‘duty days’’ spent rendering
services in New York and the denominator of which
is the total number of duty days spent rendering
services everywhere.13 Duty days include all team
work days, including practices, team meetings,
training camp, and so on. The rules also apply to any
employee of the team who travels with the team and
performs services on a regular basis. That includes
coaches, managers, and trainers. New York’s rules
track the uniform rules recommended by the Federation of Tax Administrators and followed by most
other states

I don't think HI has a specific rule on professional athletes. Like Berkshire, I was also expecting a loophole.