Hawaii Releases 2021 Bulk Filing System Reporting Agents and Transmitters Handbook

Robert Beck
November 16, 2021

Hawaii recently released its 2021 revision of Publication EF-9, the State of Hawaii Bulk Filing System Reporting Agents and Transmitters Handbook. Some very notable changes have been made this year, the most important of which center around submission of bulk withholding payments and W-2/.W-2C submissions. The most notable changes are detailed below:
• Section 9, Return Submission no longer includes references to Annual Form HW-3 as it is no longer in use by the state
• Sections have been rearranged slightly
• File Naming Standard, now Section 12
o Removed HW-3, added W-2/W-2C to form types that are accepted
• New Section: File Structure (Section 11 renumbered) – This section includes the instructions for the file structure for XML files for HW-14, Payments.
o The file structure for HW14 and Payment files should be formatted as below for a zip file. A zip file contains multiple XML files. Each XML file contains Transmission Header and Return Data.
• Added note that W-2/W-2C Acknowledgements (ACKS) will be provided upon successful testing and approval. Publication EF-10 has the requirements.
To view the complete publication, click here.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
Share This Post