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Hawaii 1099 State Filing Requirements 2026

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.

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Hawaii OBBBA Conformity

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.

1099 Forms Required By The State Of Hawaii

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:

1099-DIV

Dividends and distributions

1099-G

Certain government payments

1099-INT

Interest income

1099-K

Payment card and third-party network transactions

1099-MISC

Miscellaneous information

1099-NEC

Nonemployee compensation

1099-OID

Original issue discount

1099-PATR

Taxable distributions from cooperatives

1099-R

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 Filing Methods: Direct State Filing vs. CF/SF

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

Hawaii 1099 Filing Deadlines for Tax Year 2026

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)

Hawaii Form N-196: Annual Summary and Transmittal Form

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.

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What it reports

Total number of 1099 forms submitted and total amount reported for the selected 1099 type

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When is It Required

When paper state copies of 1099 forms are filed directly with DOTAX

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Separate forms by type

File a separate Form N-196 for each 1099 type transmitted

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When is it not required

When 1099 information is filed through IRS CF/SF program

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Mailing address

Hawaii Department of Taxation, P.O. Box 3559, Honolulu, HI 96811-3559

Who Needs to File 1099 Forms with Hawaii?

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.

Information Required to File 1099 Forms with Hawaii

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Filer identification number

Federal EIN or SSN used on the transmitted 1099 forms

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Payer name and address

Legal name, mailing address, and contact number

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Recipient details

Recipient name, TIN, address, and reportable payment information

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Form type and totals (if paper filing)

One Form N-196 per 1099 type with the total number of forms and total amount reported

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Corrected return indicator

Mark corrected forms when replacing previously filed 1099 information

Browse All State Filing Requirements

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its specific 1099 filing requirements, deadlines, and forms.

FAQs on Hawaii 1099 Forms Filing

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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