Hawaii 1099 Filing Requirements
The State of Hawaii Mandates
1099 Filing!
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Hawaii State Filing
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Hawaii 1099 Reporting Requirements
The State of Hawaii mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any Hawaii State Tax Withholding | If there is no Hawaii State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date | February 28, 2025 | |
| Filing Method | CF/SF | |
| Additional Forms | Annual Summary and Transmittal of Hawaii Information Returns - Form N-196 | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Hawaii requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-R, 1099-DIV, 1099-G, 1099-OID and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Hawaii W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Hawaii require 1099 filing?
Yes, Hawaii does require 1099 filing. The Hawaii Department of Taxation mandates the filing of 1099 Forms for residents of Hawaii or individuals engaged in trade or business in Hawaii, or those who have received payments as part of a 1099 transaction in Hawaii.
- Since Hawaii participates in the CF/SF program, the IRS will automatically forward your federal 1099 forms to the state agency, even if there is no state tax withholding.
Is there a payment threshold for Form 1099 with Hawaii?
There is no specific threshold for reporting 1099s with the state of Hawaii. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $20,000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Hawaii require?
Hawaii requires the filing of the following 1099 forms.
Does Hawaii have any additional requirements when you file 1099 forms?
Yes, Hawaii has specific additional requirements when filing 1099 forms.
- If you file 1099s electronically, you are not required to report any additional forms.
- The state mandates that Form N-196 (Annual Summary and Transmittal of Hawaii Information Returns) should be submitted along with the 1099 when filing on paper.
What is Form N-196?
Form N-196 is also called the Annual Summary and Transmittal of Hawaii Information Returns used to report the total number of 1099 forms and the total amount reported.
When is Hawaii 1099 due?
The due date for filing Form 1099 with Hawaii is February 28. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
What are the penalties for not filing or filing 1099 late with Hawaii?
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%.
Where do I mail Hawaii 1099 forms?
Mail your Form 1099s along with the N-196 to the following address.
P.O. Box 3827,
Honolulu, HI 96812-3827.
For more information, please visit the State website: https://tax.hawaii.gov/
