Hawaii Updates Filing Requirements to Include Form 1099-NEC

Paul Ogawa
December 23, 2020

The Hawaii Department of Taxation recently updated their 1099 filing requirements to include Form 1099-NEC for tax year 2020 reporting purposes. Hawaii has conformed to the federal use and filing of Form 1099-NEC and will require reporting when the taxpayer is engaged in a trade or business in Hawaii or has a place of business or a fiscal office in Hawaii, and makes payments to recipients in the course of such trade or business in Hawaii. Further, Form N-196 (Annual Summary and Transmittal of Hawaii Information Returns) will be updated and released in January 2021 to include the 1099-NEC so that taxpayers may properly file the form with the Department of Taxation.

For filing purposes, Form 1099-NEC must be filed directly with the Department of Taxation, which means filing must be done using paper copies. Presently Form N-196 must accompany paper returns filed by a taxpayer, and there is no present requirement for a state ID on Form N-196.

To review general information return filing requirements in the state of Hawaii please click here to visit the State of Hawaii Department of Taxation’s website.

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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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