Hawaii Income Tax Withholding Payment and Filing Requirements
Employers in Hawaii must conform with these state rules relating to filing income tax withholding returns.
Periodic Returns. Quarterly (Form HW-14) by 15th day of month following end of quarter; monthly (Form HW-14) by the 15th day of the following month.
Employers with withholding tax liability that exceeds $40,000 per year must make payments semi-weekly and file quarterly (Form HW-14).
Annual Reconciliation Returns. Form HW-3 due by the last day of February.