Is Hawaii State W-2 Reporting Required?
Yes, Hawaii does require state W-2 reporting.
How Must Hawaii State W-2 Reporting be Filed?
Hawaii accepts paper filing and e-filing.
What are the Forms and Due Dates for Hawaii State W-2 Reporting?
In addition to Form W-2, Hawaii requires Form HW-30, Employer’s Annual Transmittal of Hawaii Income Tax Withheld from Wages to be filed.
Forms W-2 and HW-30 are due by February 28.
All Hawaii forms can be found on the Hawaii Department of Taxation Tax Forms page.
What are the Hawaii State W-2 reporting penalties?
The Hawaii W-2 penalties are as follows:
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Late filing: Penalty of 5% of the tax for each month (or partial month) late.
- Maximum of 25% in total.
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Form W-2 or HW-2 Failures: A penalty of $25 per failure, not to exceed $50 per employee for the following failures:
- Willfully fails to furnish employee form.
- Fails to file form with the state department by deadline.
- Fails to electronically file when required to do so.
- 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 Filing Agency?
Hawaii Department of Taxation
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
Phone: (808) 587-4242
What about other states?
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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