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Depositing and Reporting Withheld Taxes: Hawaii

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • The frequency that Hawaii requires employers to file and remit withheld tax depends upon the amount withheld annually, with those withholding the most amount being required to file and remit the most frequently. See Deposit Thresholds and Schedules.
  • Hawaii requires that employers file Form HW-14 with their monthly or quarterly return. All employers are required to file Form HW-3 to reconcile withheld wages annually. Form HW-14 may be filed electronically. See Forms; Deposit and Filing Due Dates.
  • Penalties are imposed for failing to file a return and for filing a return that reports less than is due. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). Penalties are imposed for noncompliance. See Electronic Deposit Requirements.