Hawaii: 1099 State Filing Requirements
4.6k views | Last modified 3/27/2023 3:19:46 AM EST | Added by TaxBandits Team

The Hawaii Department of Taxation mandates the filing of the 1099 Forms only if there is a state tax withholding under the following conditions:

• If a person engaged in a trade or business in Hawaii.
• Having a place of business or a fiscal or paying office in Hawaii and making payments in the course of such trade or
• Business to another business or individual entity must make a separate information return on Form 1099.

TaxBandits supports the e-filing of Form 1099 with both the Federal and the Hawaii state. However, we do not support filing the Annual Transmittal of Hawaii Income Tax Withheld from Wages “Form HW-30” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID)
Form HW-30 - Annual Transmittal of Hawaii Income Tax Withheld from Wages

Due Date

The due date to file 1099 & N-196 with Hawaii is February 28.

Penalty

The penalty for failure to file a return on time is calculated at 5% per month, or part of a month, on the unpaid tax up to a maximum of 25%.