Hawaii: 1099 State Filing Requirements
5.1k views |Last modified 9/9/2024 5:41:43 AM EST | Added by TaxBandits Team

Hawaii requires you to file Form 1099 with the state agency when certain conditions are met.

Requirements
Hawaii requires 1099 filing for:

• Residents, individuals engaged in trade or business within the state, or those who have received payments related to 1099 transactions in Hawaii. 

Note: Since Hawaii is part of the CF/SF program, the IRS will automatically send your federal 1099 forms to the state agency, even if there is no state tax withholding.

Required 1099 Forms

Hawaii also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-G
• 1099-OID
• W-2G

Threshold

Hawaii doesn’t have a separate threshold for reporting 1099s. Instead, the reporting requirements follow federal guidelines. Payers should determine and file Form 1099 based on the federal threshold applicable to each specific form.

Additional Requirements
Hawaii has specific additional requirements for filing 1099 forms. 

• You don’t need to submit any additional forms if you file electronically. 
• When filing on paper, you must submit Form N-196 (Annual Summary and Transmittal of Hawaii Information Returns) along with your 1099 forms.

Note: TaxBandits do not support filing "Form N-196" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The due date for filing Form 1099 with Hawaii is February 28.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

Penalty

The penalty for failing to file a 1099 return on time is 5% per month, or part of a month, on the unpaid tax up to a maximum of 25%.

For more information about Hawaii’s 1099 filing requirements, click here.