Prepare and file Hawaii Forms 1099 more efficiently. With 1099Online, you get built-in validations, bulk import, recipient copy delivery, and secure federal/state eFiling support in one platform.
Hawaii is a static conformity state. The state updated its IRC conformity date to December 31, 2025, and generally conforms to the OBBBA. However, Hawaii continues to apply state-specific modifications to certain IRC provisions, so not every federal change under the OBBBA automatically applies for Hawaii income tax purposes.
Hawaii requires payers to use the federal 1099 forms for state reporting. The Hawaii Department of Taxation (DOTAX) does not issue separate state versions. The following forms can be submitted:
Dividends and distributions
Certain government payments
Interest income
Payment card and third-party network transactions
Miscellaneous information
Nonemployee compensation
Original issue discount
Taxable distributions from cooperatives
Distributions from pensions, annuities, retirement plans, IRAs, and insurance contracts
Note: If paper filing, include Form N-196, which is used to transmit paper state copies of Forms 1099.
Hawaii participates in the IRS Combined Federal/State Filing (CF/SF) program. This is the only electronic option for 1099 reporting in Hawaii.
When 1099 forms are properly coded for Hawaii and transmitted through the IRS, no separate submission to DOTAX is required. For corrected returns, if the correction is properly coded in the CF/SF file, DOTAX receives it automatically. If it's not forwarded through CF/SF, you must mail corrected paper 1099s and a corrected Form N-196 directly to DOTAX.
| Filing Situation | Method | Additional Form |
|---|---|---|
| 1099s filed through IRS CF/SF, properly coded for Hawaii | Direct Electronic filing via IRS CF/SF | Not required |
| Paper filing directly with DOTAX | Mail state copies of federal 1099s | Form N-196 |
| Corrected returns not forwarded via CF/SF | Mail corrected paper forms to DOTAX | Corrected Form N-196 |
Form N-196 and all state copies of 1099 forms are due on or before February 28 of the year following the tax year. When February 28 falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next regular workday.
For tax year 2026, February 28, 2027 is a Sunday so the filing deadline falls on March 1, 2027.
| Form(s) | Filing Method | Deadline |
|---|---|---|
| 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R | Paper filing with Form N-196 | March 1, 2027 |
| 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R | IRS CF/SF electronic filing | March 31, 2027 (for most 1099 forms) February 1, 2027 (for 1099-NEC) |
Form N-196 is Hawaii's Annual Summary and Transmittal of Hawaii Information Returns. It is not a tax payment form. It is used to transmit paper copies of 1099 forms.
Total number of 1099 forms submitted and total amount reported for the selected 1099 type
When paper state copies of 1099 forms are filed directly with DOTAX
File a separate Form N-196 for each 1099 type transmitted
When 1099 information is filed through IRS CF/SF program
Hawaii Department of Taxation, P.O. Box 3559, Honolulu, HI 96811-3559
You're required to file 1099 forms with Hawaii if you're engaged in a trade or business in Hawaii, or if you maintain a place of business, fiscal office, or paying office in Hawaii and make reportable payments in the course of that business.
Foreign entities are also covered. If you collect foreign items such as interest on bonds of a foreign corporation or a foreign country, or dividends on stock of that corporation that has no fiscal or paying agent in Hawaii, you're required to file a 1099 for that recipient. Payments to a Hawaii resident individual, resident estate or trust, or a resident partnership with one or more Hawaii-resident members totaling $600 or more during the calendar year also requires reporting.
Federal EIN or SSN used on the transmitted 1099 forms
Legal name, mailing address, and contact number
Recipient name, TIN, address, and reportable payment information
One Form N-196 per 1099 type with the total number of forms and total amount reported
Mark corrected forms when replacing previously filed 1099 information
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
Yes. When 1099 information is properly coded for Hawaii and transmitted through the IRS CF/SF program, no separate filing with DOTAX is needed.
No. DOTAX does not accept Form N-196 or any 1099 form submitted electronically by a taxpayer directly with the state. The only electronic path available is through the IRS CF/SF program.
Form N-196 is Hawaii's Annual Summary and Transmittal of Hawaii Information Returns, that is required when submitting paper state copies of 1099 forms to DOTAX. A separate Form N-196 is required for each 1099 type transmitted.
Hawaii follows the federal filing calendar for electronic filing. So, the standard deadline for most 1099 forms is March 31, 2027, while Form 1099-NEC is due February 1, 2027.
Hawaii follows the federal filing calendar for electronic filing. So, the standard deadline for most 1099 forms is March 31, 2027, while Form 1099-NEC is due February 1, 2027.
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