Hawaii Publishes Updated Withholding Forms and Publications

Paul Ogawa
February 20, 2018

The State of Hawaii Department of Taxation recently published a number of updated forms used for withholding tax reporting and payment purposes. These forms and slips have been updated, but include only minimal changes for Tax Year 2017/Filing Year 2018.


HW-2: State Income Tax Withheld and Wages Paid

  • There were no changes made to the most recent version of this form.

HW-3: Employer’s Annual Return and Reconciliation of Hawaii Income Tax Withheld from Wages

  • The URL for e-payment were changed to “hitax.hawaii.gov”.

HW-4: Employee’s Withholding Allowance and Status Certificate

  • The format for the Hawaii Tax Identification Number (Section B, Box 2) has changed: previously it only allowed for ten digits, but the most recent version of this form allows for 12 digits.
    • The prefix has also changed: previously it was “W”, but now it is “WH”.

HW-14: Withholding Tax Return

  • The URL for e-payment were changed to “hitax.hawaii.gov”.

HW-26: Application for Extension of Tine to File the Employer’s Annual Return & Reconciliation of HI Income Tax Withheld

  • The Hawaii Tax ID number format has changed from ten to 12 digits, with the new WH prefix.
  • References to the maximum extension were changed from two (2) months to sixty (60) days.

To review these forms in full, please click on the links included in the form titles above.

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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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