Hawaii Publishes Updated Instructions for Forms HW-14 and HW-30

Paul Ogawa
September 20, 2021

The Hawaii Department of Taxation recently published an updated version of the instructions for submitting Forms HW-14 (Withholding Tax Return) and HW-30 (Employer’s Annual Transmittal of Income Tax Withheld from Wages). These instructions provide relevant information and guidance for withholding tax generally, and these forms specifically.

These instructions were updated with new information regarding filing requirements, including the following:

– Per Act 115 of 2021, effective January 1, 2022, Form HW-30 is due on or before January 31 following the close of the calendar year. This new due date includes W-2 forms and EFW2 transmittals as well – all were formerly due on February 28.
– Extensions are now available by request for Forms HW-14 and HW-30. A two-month extension is available for good reason, and must be applied via a letter to the Department at least 10 days prior to the due date of the return or payment. The request must include the taxpayer name, withholding tax ID number, and signature of the authorized individual.
– A new penalty was added for failure to furnish a statement to employees by the applicable due date, and a failure to file with the Department by the due date, and a failure to file electronically if required: the penalty is $25 per failure not to exceed $50 per employee. This applies to Forms HW-2 and federal Form W-2.

To review these instructions in their entirety, please click here to visit the Hawaii Department of Taxation online.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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