The rules
| Forms filed with the state | Federal 1099-DIV, G, INT, K, MISC, NEC, OID, PATR and R, transmitted with Form N-196. |
| Who must file | Every person engaged in trade or business in Hawaii (or with a place of business there) making reportable payments; foreign-item payments of $600 or more to Hawaii residents. |
| Due date | February 28 following the calendar year (next business day if weekend/holiday). |
| How | Paper only: Form N-196 with paper copies of the 1099s. The Department does not accept N-196 or 1099s filed electronically directly from taxpayers; Hawaii Tax Online is not used for 1099s. No reconciliation form beyond N-196 (HW-3 is for W-2s). |
| State 1099-K threshold | None; follows federal. |
| Nonresident withholding | None on nonresident independent contractors; no backup-withholding rule (HARPTA real-property and pass-through nonresident withholding are separate regimes). |
- N-196 instructions: if you file electronically through the IRS Combined Federal/State program with proper coding, ‘no other report to the Department is necessary’.
- Form N-196 on the state site is Rev. 2020; no tax-year-2026 update posted as of September 2026.
Questions people ask about Hawaii
Do I have to file 1099s directly with Hawaii?
Not for most payers: Without withholding, filing through the IRS Combined Federal/State program is sufficient. Every person engaged in trade or business in Hawaii (or with a place of business there) making reportable payments; foreign-item payments of $600 or more to Hawaii residents.
Which 1099 forms does Hawaii require?
Federal 1099-DIV, G, INT, K, MISC, NEC, OID, PATR and R, transmitted with Form N-196.
When are 1099s due in Hawaii?
February 28 following the calendar year (next business day if weekend/holiday).
How do I file 1099s with Hawaii?
Paper only: Form N-196 with paper copies of the 1099s. The Department does not accept N-196 or 1099s filed electronically directly from taxpayers; Hawaii Tax Online is not used for 1099s. No reconciliation form beyond N-196 (HW-3 is for W-2s).
Does Hawaii have its own 1099-K threshold?
None; follows federal.
Does Hawaii require withholding on payments to nonresident contractors?
None on nonresident independent contractors; no backup-withholding rule (HARPTA real-property and pass-through nonresident withholding are separate regimes).
Verified September 24, 2026 against https://files.hawaii.gov/tax/forms/current/n196.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Hawaii who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.