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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 with which an employer in Hawaii is required to deposit withheld taxes depends on the amount of taxes the employer withholds annually. See Deposit Thresholds and Schedules.
  • Hawaii requires all employers to file tax returns on a quarterly basis. All employers are required to file Form HW-3 to reconcile withheld wages annually. Form HW-14 may be filed online. See Forms; Return Filing Frequency.
  • 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.
  • Hawaii employers are required to file an annual reconciliation return. See Annual Reconciliation Forms and Filing Requirements.
  • Employers that file 250 or more Forms W-2 for federal purposes must file them with the state electronically. Other employers may file paper Forms W-2. See Form W-2 Filing Requirements.