Hawaii Income Tax and Withholding

Periodic Returns. Monthly (Form HW-14) by 15th day of month following end of reporting period; or by the 10th day of the month following end of reporting period (for employers with annual liability over $100,000); with permission, quarterly (Form HW-14), if employer withholds not more than $1,000 per year.

Annual Reconciliation Returns. Form HW-3 due by the last day of February.

Timely Filing. When the due date for a return or report falls on a Saturday, Sunday, or legal holiday, the return or report shall not be due until the next succeeding day that is not a Saturday, Sunday, or legal holiday. Returns and reports shall be deemed filed and received on the date shown by the postmark stamped upon the envelope or other appropriate wrapper containing them.