Hawaii 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
CF/SF satisfies | February 28 | View detail → |
|
1099-MISC
Miscellaneous information
|
CF/SF satisfies | February 28 | View detail → |
|
1099-NEC
Nonemployee compensation
|
CF/SF satisfies | February 28 | View detail → |
General notes
Hawaii requires payers engaged in a trade or business in Hawaii to file information returns (federal Form 1099 series) for Hawaii payees and certain Hawaii-source payments of $600 or more, accompanied by Form N-196 (Annual Summary and Transmittal of Hawaii Information Returns). Hawaii participates in the IRS Combined Federal/State Filing (CF/SF) Program; if you e-file Forms 1099 with the IRS and opt into CF/SF (state code 15), no separate Hawaii submission is required. Otherwise, paper Form N-196 plus State copies of 1099s must be mailed to DOTAX by February 28 of the following year. Hawaii Tax Online does not currently support direct 1099/N-196 upload, and Hawaii does not accept Form N-196 or Form 1099 filed electronically directly from the taxpayer.
Penalties
General late-filing penalty (HRS 231-39): 5% per month of unpaid tax up to a maximum 25% (publicly summarized by DOTAX/third parties; cited in N-196 instructions only via cross-reference to HRS 231-36).
Information-return failure penalty: Per Haw. Admin. Code 18-235-96(j), "Every person who fails to file the information returns as required by section 235-96, HRS, and this section, shall be liable for the penalties provided in section 235-105(c), HRS."
Mandatory e-file penalty: 1099/N-196 filings are NOT on Hawaii's mandatory-e-file list (which covers GET, TAT, withholding tax, fuel/cigarette/liquor/RV taxes), so the 2% mandatory-e-file penalty does not apply to information returns.