TaxBandits Knowledge Base

Hawaii: 1099 State Filing Requirements

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

Hawaii State ID Format:
 

• 11 digits starting with the constant "W," followed by 8 digits, a hyphen, and 2 digits (e.g., W12345678-12)

• 15 digits starting with the constant "WH," followed by a hyphen, 3 digits, another hyphen, 3 digits, another hyphen, 4 digits, and a final hyphen with 2 digits (e.g., WH-987-654-3210-01).
   

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
   

Filing Criteria and Requirements

Criteria 1: If Hawaii state tax is withheld

• Payment Threshold: More than $0

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Form N-196

  • TaxBandits doesn't support filing Form N-196 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: February 28, 2025
   

Criteria 2: If no Hawaii state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: February 28, 2025

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