Employer’s Withholding of State Income Tax

July, 2017 Forms Reproduction Policy (PDF) 2 pages, 74 KB

Booklet A Employer’s Tax Guide (Rev. 2017) (PDF) 62 pages, 685 KB, 12/12/2017.

An employer’s guide on state income tax withholding requirements including who must file tax returns, which forms to use, when the tax returns and payments are due, and employer income tax withholding rates and tables effective January 1, 2013.

Employer’s Withholding of State Income Tax Forms
Form No. Name Instructions e-File Fillable Hand Writeable Prior Years
BB-1 Packet State of Hawaii Basic Business Application, Instructions and Payment Vouchers
Contains BB-1 (Rev. 2018), VP-1 (Rev. 2018), and VP-2 (Rev. 2018).
  link to Hawaii Tax Online Rev. 2018 Rev. 2018  
HW-2 Statement of Hawaii Income Tax Withheld and Wages Paid     Rev. 2018    
HW-3 Employer’s Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages
IMPORTANT NOTE: Use Rev. 2018 form for tax year 2019. Use Rev. 2017 form for Tax Year 2018 and earlier.
  link to Hawaii Tax Online Rev. 2018 Rev. 2018 Rev. 2017
HW-4 Employee’s Withholding Exemption and Status Certificate     Rev. 2018    
HW-6 Employee’s Statement to Employer Concerning Non-Residence in the State of Hawaii Rev. 2016   Rev. 2018    
HW-7 Exemption from Withholding on Nonresident Employee’s Wages     Rev. 2018    
HW-14 Periodic Withholding Tax Return
IMPORTANT NOTE: Use Rev. 2018 form for tax year 2019. Rev. 2017 form for tax year 2018 and earlier.
  link to Hawaii Tax Online Rev. 2018 Rev. 2018 Rev. 2017
HW-26 Application for Extension of Time for Filing Employer’s Return & Reconciliation   link to Hawaii Tax Online Rev. 2018    
GEW-TA-RV-1 Notification of Cancellation of Tax Licenses and Tax Permits   link to Hawaii Tax Online Rev. 2018    
ITPS-COA Change of Address   link to Hawaii Tax Online Rev. 2018    
L-15 Substitute for HW-2 or W-2, Wage and Tax Statement     Rev. 2018    
L-80 Tracer Request For Tax Year ______     Rev. 2018    
N-848 Power of Attorney
Beginning July 1, 2017, the Department will require any person who represents a taxpayer in a professional capacity to register as a “verified practitioner.” Any person who is not required to register as a “verified practitioner” must use their full social security number on Form N-848 or register for a “tax matter representative” identification number. The Department will not accept prior versions of Form N-848 after June 30, 2017. Please see Tax Announcement 2017-03 for more details.
Rev. 12/2017   Rev. 2017    
VP-1 Tax Payment Voucher   link to Hawaii Tax Online Rev. 2018 Rev. 2018  
VP-2 Miscellaneous Taxes Payment Voucher   link to Hawaii Tax Online Rev. 2018    

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