Payroll Tax Reporting and Information Returns in Hawaii

Statements to Employees. Form HW-2, or federal Form W-2, by January 31, or, in the case of a terminated employee, within 30 days after the date of a written request for the statement, if the 30-day period ends before January 31.

Information Returns. Form 1099 for each individual paid $600 or more during the year if such payments are not subject to withholding; summary Form N-196. Both forms due by February 28.