Employer’s Withholding of State Income Tax
Booklet A Employer’s Tax Guide (Rev. 2023) 58 pages, 518 KB, 11/17/2023
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.
| 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. 9/2023), VP-1 (Rev. 2022), and VP-2 (Rev. 2023). |
 |
Rev. 2023 | Rev. 2023 | ||
| HW-2 | Statement of Hawaii Income Tax Withheld and Wages Paid | Rev. 2020 | ||||
| HW-3 | OBSOLETE – Employer’s Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages (For Calendar Years Prior to January 1, 2020, see Prior Year versions) | Prior | ||||
| HW-4 | Employee’s Withholding Allowance and Status Certificate | Rev. 2022 | ||||
| HW-6 | Employee’s Statement to Employer Concerning Non-Residence in the State of Hawaii | Rev. 2023 | Rev. 2023 | |||
| HW-7 | Exemption from Withholding on Nonresident Employee’s Wages | Rev. 2023 | ||||
| HW-14 | Periodic Withholding Tax Return IMPORTANT NOTE: Supplemental returns will not be accepted. If changes need to be made to a return already submitted, please file an amended return for that filing period. |
Rev. 2022 | |
Rev. 2022 | Rev. 2022 | Prior |
| HW-26 | OBSOLETE – Application for Extension of Time for Filing Employer’s Return & Reconciliation | |||||
| HW-30 | Employer’s Annual Transmittal of Hawaii Income Tax Withheld from Wages IMPORTANT NOTE: For paper filings of HW-2/W-2s ONLY. Do NOT send payment with your HW-30, it is not a return. |
Rev. 2022 | (Rev. 2022) | (Rev. 2022) | ||
| GEW-TA-RV-1 | Notification of Cancellation of Tax Licenses and Tax Permits | |
Rev. 2022 | |||
| ITPS-COA | Change of Address | |
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. 2019 | ||||
| L-82 | Refund Change Request for Tax Year ______ | Rev. 2023 | ||||
| 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. 2022 | Rev. 2022 | |||
| VP-1 | Tax Payment Voucher | |
Rev. 2022 | Rev. 2022 | ||
| VP-2 | Miscellaneous Taxes Payment Voucher | |
Rev. 2023 |
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Page Last Updated: January 31, 2024