1099 deadline
1099-R: March 2, 2026.
Hawaii Filing Guide
Hawaii State Payroll Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Hawaii.
HI
Hawaii
State Payroll Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Hawaii require?
Forms HW-3 and N-196 as applicableState withholding return(s), when applicableQuarterly wage / unemployment report(s), when applicable
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
2. FILING DEADLINES
Hawaii e-filing deadlines
Payroll deadlines vary by withholding frequency and quarterly/annual wage-report cycle.
W-2 deadline
March 2, 2026
Reconciliation / transmittal
Forms HW-3 and N-196 as applicable
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Hawaii electronic filing rules
Effective January 1, 2026, employers filing 10 or more W-2/HW-2 returns must file them electronically; employers with annual withholding liability over $40,000 are also subject to electronic filing requirements.
Additional filing requirements
Forms HW-3 and N-196 as applicable
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Employers subject to Hawaii electronic W-2/HW-2 filing rules may be subject to a penalty of up to $25 per form, up to $50 per employee, for required forms not filed electronically.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Hawaii filing FAQs
1. What information returns does Hawaii require?
1099-R. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Hawaii 1099 filing deadline for the 2026 filing season?
1099-R: March 2, 2026.
3. Is W-2 filing required in Hawaii?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for Hawaii?
March 2, 2026
5. Does Hawaii require an additional reconciliation or transmittal form?
Forms HW-3 and N-196 as applicable
6. What are the electronic filing rules for Hawaii?
Effective January 1, 2026, employers filing 10 or more W-2/HW-2 returns must file them electronically; employers with annual withholding liability over $40,000 are also subject to electronic filing requirements.
7. What happens if a filer submits late in Hawaii?
Employers subject to Hawaii electronic W-2/HW-2 filing rules may be subject to a penalty of up to $25 per form, up to $50 per employee, for required forms not filed electronically.
8. Where are paper returns mailed for Hawaii?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does Hawaii require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Hawaii?
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Hawaii?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.