Hawaii State 1099 Tax Filing

Is Hawaii state 1099 tax filing required?

Yes, Hawaii requires 1099 forms to be filed with the Hawaii Department of Taxation.

Which forms are required for Hawaii state 1099 tax filing??

1099-DIV 1099-K 1099-OID
1099-G 1099-MISC 1099-PATR
1099-INT 1099-NEC 1099-R

In addition to Forms 1099, Hawaii requires Form N-196, Annual Summary and Transmittal of Hawaii Information Returns, to be submitted when paper filing.

How must Forms 1099 be filed with Hawaii?

Hawaii accepts both paper filing and e-filing.

Beginning in 2020, Hawaii requires that certain taxpayers whose withholding tax liability exceeds $40,000 annually must file electronically.

Does Hawaii participate in Combined Federal/State Filing?

Yes, Hawaii participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Hawaii Department of Taxation and you will not have to do so yourself.

What are the due dates for Hawaii state 1099 tax filing?

Traditionally, the filing deadlines for Hawaii are as follows:

  • Furnish Recipient Copies – January 31st
  • File Forms N-196 & Forms 1099 – February 28th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the Hawaii state 1099 tax filing penalties?

The Hawaii 1099 penalties are as follows:

  • Late filing: Penalty of 5% of the tax for each month (or partial month) late.
    • Maximum of 25% in total.
  • Failure to file electronically (when required): Penalty of 2% of tax due.
  • Failure to pay penalties:
    • Failure to pay on time after filing on time: If not paid within 60 days of deadline, a penalty of up to 20% may be assessed.
    • Failure to pay due to negligence or intentional disregard: A penalty of up to 25% of may be assessed.
    • Failure to pay due to fraud: If any part of underpayment is due to fraud, a penalty of up to 50% may be assessed.
  • Failure to pay via EFT (when required): Penalty of 2% of tax due.

Please see the Hawaii Employer’s Tax Guide for more information. All Hawaii publications can be found on their Tax Forms and Publications page.

What is the responsible state agency?

Hawaii Department of Taxation
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094|
(808) 587-424

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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