Hawaii Tax Year 2026

Hawaii 1099-NEC Filing Requirements, Tax Year 2026

What Hawaii requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 28, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Hawaii.
Deadline February 28 See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **General late-filing penalty (HRS 231-39):** 5% per month of unpaid tax up to a maximum 25% (publicly summarized by DOTAX/third parties;... See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Hawaii's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Hawaii under CF/SF.

Hawaii participates in the IRS Combined Federal/State Filing (CF/SF) Program for 1099-NEC. Opting into CF/SF and identifying Hawaii (state code 15) satisfies the state filing requirement. Paper alternative: mail Form N-196 with State copies of 1099-NEC by February 28. Note: this is later than the federal IRS due date of January 31, but Hawaii allows the later Feb 28 date for state copies.

Deadlines and extensions

Filing deadline
February 28
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Hawaii for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Hawaii's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Hawaii automatically after accepting the CF/SF submission.

Registration

Registration required: No

No payer registration is required to submit Form N-196 with paper 1099s. Filers using the Combined Federal/State Filing Program need only IRS FIRE/IRIS access; no Hawaii-side enrollment is required. Hawaii Tax Online accounts (used for GET, withholding, etc.) are not used for 1099 transmittal.

Late-filing penalties

Hawaii penalty overview

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.

Frequently asked questions

Does Hawaii require filing of 1099-NEC for tax year 2026?

Hawaii accepts 1099-NEC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Hawaii participate in the CF/SF program?

Yes. Hawaii participates in the IRS Combined Federal/State Filing Program and accepts CF/SF submissions from the IRS for most 1099 form types.

What is the Hawaii 1099-NEC filing deadline for tax year 2026?

The filing deadline is February 28. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Hawaii accept for 1099-NEC?

Because CF/SF filing satisfies Hawaii, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-NEC with Hawaii if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Hawaii's 1099-NEC requirement, so a separate state filing is typically not needed.

What happens if I miss the Hawaii 1099-NEC deadline?

**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). See the full penalty details below for the complete schedule.

Source citations

Verified from 4 primary sources
“Electronic Filing -- The State of Hawaii participates in the combined federal/state electronic filing program which was established to simplify information returns filing for taxpayers. The Internal Revenue Service (IRS) will accept, upon prior approval, electronic files containing Hawaii reporting information. No other report to the Department is necessary.”
Apr 25, 2026 https://files.hawaii.gov/tax/forms/2020/n196.pdf
“When to File -- File Form N-196 and State copies of Forms 1099 on or before February 28 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, file by the next regular workday.”
Apr 25, 2026 https://files.hawaii.gov/tax/forms/2020/n196.pdf
“Forms required to be filed and information to be reported under this section for any calendar year shall be filed on or before February 28 of the following year with the director of taxation or designee for the taxation district in which the payer's principal place of business is located.”
Apr 25, 2026 https://www.law.cornell.edu/regulations/hawaii/Haw-Code-R-SS-18-235-96
“The use of federal Forms 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, and 1099-R are required, as the Department is not printing its own version of these forms.”
Apr 25, 2026 https://files.hawaii.gov/tax/forms/2020/n196.pdf

Additional 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.

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