Do I have to file 1099s with Hawaii?
The rules for tax year 2026
| 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. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | $2,000 (follows federal)Ann. 2026-10 (Oct 6, 2026): DOTAX "will be adopting the federal thresholds for information returns under...sections 6041 and 6041A, effective for payments made after December 31, 2025"; file if payments "of $2,000 or more during the year."Source: Announcement 2026-10, Information Return Threshold |
| State 1099-K threshold | "Hawaii conforms to IRC section 6050WIRC 6050WInternal Revenue Code, Cornell LII": file if in 2026 "the total amount of payments exceeds $20,000 and the total number of transactions exceeds 200."Source: Announcement 2026-10, Information Return Threshold |
| State backup withholding | NoN-196: "the Hawaii Income Tax Law does not conform to the federal reporting requirements of the following: Backup withholding".Source: Form N-196 InstructionsAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed on the state's pages; the federal rule applies.Source: Form N-196 InstructionsAll states: state backup and nonresident withholding |
| Where to file | None. "The Department does not currently accept information returns via electronic filing directly from taxpayers" (use CF/SF or paper) |
| File format for tax year 2026 | CF/SF or paper; no direct e-fileSee the specifications below. |
| Annual transmittal or reconciliation | Form N-196, Annual Summary and Transmittal of Hawaii Information Returns (paper; one per 1099 type)Due: February 28 of the following year (next workday if weekend/holiday)Form: Form N-196 Instructions |
| Due dates | "File Form N-196 and State copies of Forms 1099 on or before February 28 of the following year." No NEC split. Recipient statements also due by Feb 28 under Hawaii rules (federal Jan 31).Source: Form N-196 Instructions |
| Combined Federal/State (CF/SF) | Hawaii participates; "If taxpayers use CF/SF, no separate filing with the Department is needed." N-196 lists 1099-DIV, G, INT, K, MISC, NEC, OID, PATR, R. Nothing on CF/SF under IRIS.Source: Announcement 2026-10, Information Return Threshold |
| Penalties | Not addressed (N-196 cites penalties under HRS 231-36 for false declarations only)Source: Form N-196 Instructions |
How to file, step by step
- Apply the 2026 thresholds: $2,000 for 6041/6041A payments; 1099-K over $20,000 and over 200 transactions.
- Preferred: file with the IRS under CF/SF using the correct Hawaii state code. No separate Hawaii filing is needed.
- If not using CF/SF: print state copies of the federal 1099s (DIV, G, INT, K, MISC, NEC, OID, PATR, R).
- Complete a separate Form N-196 for each 1099 type, with totals from the listed boxes, and sign it.
- Mail to P.O. Box 3559, Honolulu, HI 96811-3559 or deliver to 830 Punchbowl St., Room 124 by Feb 28 (next workday if weekend).
File specifications and filing system
- No Hawaii direct e-file spec; electronic filing only via IRS CF/SF
- Filing system: None. "The Department does not currently accept information returns via electronic filing directly from taxpayers" (use CF/SF or paper)
State pages checked (8)
- https://files.hawaii.gov/tax/news/announce/ann26-10.pdf
- https://tax.hawaii.gov/news/announce/
- https://files.hawaii.gov/tax/forms/current/n196.pdf
- https://files.hawaii.gov/tax/legal/har/har_235.pdf
- https://files.hawaii.gov/tax/news/announce/ann26-06.pdf
- https://tax.hawaii.gov/geninfo/efile-mandate/
- https://files.hawaii.gov/tax/images/CY-2026-DoTax-Calendar-of-Due-Dates.pdf
- https://files.hawaii.gov/tax/news/media/2026-01-20_Tax_Filing_Tips_for_the_2026_Tax_Season.pdf
Questions people ask about Hawaii
Do I have to file 1099s directly with Hawaii?
The CF/SF copy satisfies Hawaii whether or not tax was withheld; file directly only if you do not use CF/SF. 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?
"File Form N-196 and State copies of Forms 1099 on or before February 28 of the following year." No NEC split. Recipient statements also due by Feb 28 under Hawaii rules (federal Jan 31).
How do I file 1099s with Hawaii?
Apply the 2026 thresholds: $2,000 for 6041/6041A payments; 1099-K over $20,000 and over 200 transactions. Preferred: file with the IRS under CF/SF using the correct Hawaii state code. No separate Hawaii filing is needed. If not using CF/SF: print state copies of the federal 1099s (DIV, G, INT, K, MISC, NEC, OID, PATR, R). Complete a separate Form N-196 for each 1099 type, with totals from the listed boxes, and sign it. Mail to P.O. Box 3559, Honolulu, HI 96811-3559 or deliver to 830 Punchbowl St., Room 124 by Feb 28 (next workday if weekend).
Does Hawaii have its own 1099-K threshold?
"Hawaii conforms to IRC section 6050WIRC 6050WInternal Revenue Code, Cornell LII": file if in 2026 "the total amount of payments exceeds $20,000 and the total number of transactions exceeds 200."
Does Hawaii require withholding on payments to nonresident contractors?
Not addressed on the state's pages; the federal rule applies. The 50-state withholding tables show where Hawaii sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Hawaii adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.