Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 235 - INCOME TAX LAW › Subchapter 3 - INDIVIDUAL INCOME TAX LAW › Section 18-235-61-08 - Returns and statements; Forms HW-14, HW-2, and HW-3

Current through June, 2024
(a) Each employer shall complete and furnish
				the following applicable returns as prescribed by sections
				235-61
				to
				235-63,
				HRS, and the department, numbered and designated as follows:
HW-14 Withholding Tax Return;
HW-2 Statement of Hawaii Income Tax Withheld and Wages Paid;
				  and
HW-3 Employer's Return and Reconciliation of Hawaii Income
				  Tax Withheld From Wages.
(b) Form HW-14.
(1) In general. Pursuant to sections
				235-62
				and
				235-63,
				HRS, every employer required to file a return of income tax withheld from wages
				shall file Form HW-14 or forms prescribed by the department, accompanied by
				payment of the tax withheld. Unless otherwise provided, the return shall
				identify the period covered by the return, the total wages paid by the employer
				in the period (including all wages, even though some wages may be excludable
				from withholding, such as wages paid to persons who are blind, deaf, or totally
				disabled), the total amount of taxes withheld in the period, and any other
				information which the director may require.
Employers that withhold income tax of $1,000 or more a year
				  shall file Form HW-14 on a monthly basis; employers that withhold income tax of
				  less than $1,000 a year may file Form HW-14 on a quarterly basis.
(2) Cease paying wages. Even if no
				wages are paid or an employer temporarily ceases to pay wages for any period
				(as in the case of seasonal business activity), the employer shall continue to
				file Form HW-14; the form shall indicate that no wages have been paid and that
				no taxes have been withheld.
If an employer ceases business permanently, the employer
				  shall file a final Form HW-14 marked "Final Return" and Form HW-1A
				  (Notification of Cancellation of Withholding).
(3) Where to file. Form HW-14 shall be filed
				in the taxation district where the employer's principal place of business is
				located or where services are principally performed. Nonresident employers
				shall file Form HW-14 with the Oahu District office. Form HW-14 shall be signed
				by the employer and shall be accompanied by payment of any taxes withheld from
				wages during the period.
(4) Filing
				due date. In general, monthly and quarterly filings of Form HW-14 are due on or
				before the fifteenth day of the calendar month which follows the period for
				which taxes are withheld. Where, however, an employer has a liability for taxes
				withheld in excess of $100,000 a year, the employer shall report and submit
				taxes on or before the tenth day of the calendar month which follows the period
				for which taxes are withheld.
For example, an employer that files Form HW-14 on a monthly
				  basis shall report and submit taxes withheld during the month of January on or
				  before February 15 of the same year.
(5) Change in filing. If the amount of taxes
				withheld by an employer increases to $1,000 or more or decreases below $1,000 a
				year, the employer shall notify the department on forms prescribed by the
				department. Accordingly, the employer shall change the frequency for filing
				Form HW-14 (from quarterly to monthly, or from monthly to quarterly).
Where the employer's liability for taxes withheld increases
				  above or decreases to $100,000 or less, the employer shall notify the
				  department on forms prescribed by the department. Accordingly, the employer
				  shall file Form HW-14 by the appropriate date as set forth in this
				  section.
(6) Electronic
				filing. Employers may substitute electronic filing, such as the use of magnetic
				tapes, computer printouts, or other approved media, for filing Form HW-14.
				Before any information is transmitted electronically, the employer shall file
				Form HW-25 or forms prescribed by the department and seek permission to file
				electronically. The consent of the director or designee must be received before
				electronic filing is permitted.
(7)
				Failure to file; failure to pay; underpayment of tax. An employer that fails to
				pay or underpays the tax liability, or that fails to file information as
				required under section
				235-61,
				HRS, and sections 18-235-61-01 to 18-235-61-14 shall be subject to penalties
				and interest as set forth in section
				231-39(b),
				HRS.