Hawaii Announces Electronic Filing Mandate

Hawaii has published an Announcement regarding its electronic filing mandate for withholding tax returns.

For taxable periods beginning on or after January 1, 2020, employers whose withholding tax liability exceeds $40,000 annually will be required to file returns electronically.

Forms HW-3, HW-14, and HW-26 are all available on Hawaii Tax Online for electronic filing.

Filers will be subject to a 2% penalty on the amount of tax required to be shown on the return for failure to file electronically, unless the failure is due to reasonable cause.

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Author

Tom Hospod

Tom Hospod is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Tom focuses om Affordable Care Act (ACA) reporting, Tax Withholding, and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.
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