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For tax year 2026 returns filed in 2027
Hawaii requires businesses making covered payments in the state to file information returns based on the type and amount of the payment. Review the reportable Form 1099 types, their thresholds, and the filing deadlines for tax year 2026 returns. Learn when IRS Combined Federal/State Filing covers your submission, and when a direct paper filing with Hawaii is still required.
Dividends and Distributions
Hawaii requires Form 1099-DIV for reporting dividends and distributions. Corporations generally have to follow the federal reporting requirements and report when distributions exceed $10 or when certain liquidation payments exceed $600.
Certain Government Payments
Form 1099-G reports certain government payments made to Hawaii recipients, including unemployment compensation and state or local tax refunds. The reporting requirement depends on the type of payment, not on a separate Hawaii-specific dollar threshold.
Interest Income
Interest payments of $10 or more to Hawaii recipients have to be reported on Form 1099-INT. File this form through the IRS Combined Federal/State Filing, or submit a paper Form N-196 directly to the state when applicable.
Payment Card and Third-Party Network Transactions
Hawaii requires reporting for payment card and third-party network transactions. Payment card transactions have no minimum threshold. Third-party settlement organizations must file once the gross payments are $20,000 or more, and the transaction count passes 200 for the year.
Miscellaneous Information
Rents, royalties, and other fixed or determinable business payments generally trigger Hawaii's $600 filing threshold for Form 1099-MISC.
Nonemployee Compensation
Hawaii follows a $600 threshold for nonemployee compensation, which is lower than the federal threshold of $2,000. Reportable payments may be filed through the Combined Federal/State Filing Program or by paper with Form N-196.
Original Issue Discount
The original issue discount income paid to Hawaii recipients is reported on Form 1099-OID. Use the federal instructions for this form when reporting OID income.
Taxable Distributions Received From Cooperatives
Cooperatives distributing taxable amounts to Hawaii recipients report them on Form 1099-PATR. Apply the federal instructions together with Hawaii's rules for recipient and business connections.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Pension, annuity, retirement plan, IRA, and insurance contract distributions to Hawaii recipients are reported on Form 1099-R. File through Combined Federal/State Filing when eligible, or submit paper copies with Form N-196 when applicable.
Note:
Recipient copies are due February 1, 2027, with one exception: certain Form 1099-MISC statements are due on February 16, 2027, since February 15 is a federal holiday. Filers furnishing the federal statement don't need to prepare a separate one for Hawaii.
Paper filers follow a later deadline of March 1, 2027, for Form N-196 and their accompanying state copies. Each form type requires its own Form N-196.
Electronic filing is mandatory once an employer's Form HW-2/W-2 count reaches 10 or more. Form HW-30 is required only for paper filing.
Prepare, validate, and submit reportable payments to the IRS and the Hawaii DOR with Tax1099.
Filing through IRS Combined Federal/State Filing covers Hawaii-eligible forms when the record is properly coded for Hawaii and submitted through IRIS. The IRS then forwards accepted originals and corrections on to the state, which removes the need for a separate Form N-196 filing in those cases.
Some returns require direct filing with Hawaii: Hawaii-only returns, records that weren't submitted through CF/SF or failed to transmit, and corrections that CF/SF didn't forward. Hawaii accepts direct filing on paper, and state copies must have Form N-196.
A single Form N-196 doesn't cover multiple form types. Each form filed directly needs its own transmittal.
Mail the paper submissions to the Hawaii Department of Taxation, P.O. Box 3559, Honolulu, HI 96811-3559, or deliver them in person to 830 Punchbowl Street, Room 126, Honolulu, HI 96813-5094.
Hawaii updated its income tax conformity through Act 35, effective May 26, 2026. The law aligns Hawaii's tax code with the federal Internal Revenue Code as it stood on December 31, 2025. That includes some, but not all, of the changes from the One Big Beautiful Bill Act, along with a few Hawaii-specific adjustments. These changes apply starting with tax years that begin after December 31, 2025.
On the federal side, tax year 2026 brings a $2,000 threshold for Form 1099-NEC and certain Form 1099-MISC payment types such as rents, prizes and awards, other income, medical and health care payments, crop insurance proceeds, and some deferral categories. Form 1099-K also saw a change in the reporting threshold, with reporting required once a third-party settlement organization's payments to a payee are more than $20,000 and 200 transactions in a year.
None of these new thresholds changes Hawaii’s reporting requirements. The thresholds remain at $600 for most covered business payments, and $10 for interest and dividends.
A payment that clears Hawaii's threshold but falls short of the federal one means that CF/SF won't be required for that return. The filer's only option is to directly file a paper filing to Hawaii, using Form N-196.
Hawaii requires reporting for Forms 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, and 1099-R.
Hawaii's filing requirement applies to anyone engaged in a trade or business in the state, or who has a place of business, fiscal office, or paying office located in the state. If that business makes a covered payment, it generally must file a Form 1099 to report it. This applies whether or not any state income tax was withheld from the payment.
CF/SF handles most Hawaii reporting automatically. When a return qualifies for CF/SF, gets coded for Hawaii, and the IRS successfully forwards it, no separate Hawaii filing is needed. A direct paper filing is required when the return is Hawaii-only, wasn't submitted through CF/SF, didn't transmit through CF/SF, or involves a correction that wasn't forwarded.
Most Hawaii Forms 1099 for tax year 2026 are due March 1, 2027. Form 1099-NEC has its own deadline of February 1, 2027, when filed federally through IRIS or CF/SF.
No. Hawaii doesn't accept electronic submissions of Form N-196 or Form 1099. Eligible returns have to be filed electronically, but only through IRS CF/SF.
Yes, there are two Hawaii transmittal forms, and they cover different filings. Form N-196 accompanies paper State copies of Forms 1099, with one N-196 per form type. Form HW-30 is separate and applies only to paper Forms HW-2/W-2.
Filing 10 or more Forms W-2/HW-2 makes electronic filing mandatory. Hawaii provides several electronic submission methods through Hawaii Tax Online and the Hawaii Bulk Filing System.
No. Act 35 gave Hawaii selective conformity with OBBBA on income tax, not on information returns. Hawaii's $600 threshold for covered payments remains unchanged, while some payment categories have separate state rules.
The penalties for late or missing electronic filing of Hawaii information returns are a $25-per-failure penalty for Forms HW-2/W-2, capped at $50 per employee. Penalties for other information-return failures depend on the applicable Hawaii statute and the type of filing issue.
Yes. Tax1099 prepares federal information returns and automatically transmits CF/SF-eligible records to Hawaii. Beyond that, the platform currently supports direct paper filing for Form 1099-R and electronic filing for Form W-2, Hawaii's mandatory route for wage statements.
Prepare your Hawaii Form 1099s and wage statements now and schedule them to transmit automatically once the filing season starts.