Hawaii’s Bulk Filing System

Form EF-2, Hawaii Bulk Filing System (HBFS) Registration (Rev. 2022)

Form EF-3, Hawaii Reporting Agent Authorization (Rev. 2021)

Publication EF-9 Bulk Filing System Reporting Agents and Transmitters Handbook (10/2025)

Publication EF-10 EFW2 and EFW2C Format, Forms W-2 and W-2C Electronic Filing Specifications Handbook (10/2025)

Downloads:

1. Hawaii FSET Layouts (XLSX), January 17, 2020
2. Hawaii FSET Business Rules (XLSX) January 17, 2020
3. Hawaii FSET Schemas (ZIP), June 23, 2017
4. Hawaii FSET Sample IDs (XLSX), July 18, 2017
5. Hawaii FSET Sample Transmission and Acknowledgements (ZIP) February 2020 – Sample HW-14 and Bulk Pay

Page Last Updated: October 28, 2025