Hawaii 1099 filing requirements (2026)

Hawaii requires businesses to file Form 1099-NEC with the state, using its own $600 threshold, which is lower than the federal $2,000 threshold for 2026 payments. The state due date is February 28.

Last verified September 23, 2026 · Some details are being re-verified

How does Hawaii treat the new $2,000 federal threshold?

Hawaii Admin. Rules s. 18-235-96(a)(1) (under HRS s. 235-96): 'every person engaged in a trade or business in Hawaii or having a place of business in Hawaii shall make an information return for the calendar year with respect to payments made... in the course of the taxpayer's trade or business to another person, of fixed or determinable: (A) Salaries, wages, commissions, fees, and other forms of compensation for services rendered aggregating $600 or more.' Exceptions in (c) include payments to corporations and earned income for services performed outside Hawaii by nonresidents. The rule (unofficial compilation as of 12/31/2025) still says $600, and no DOTAX guidance adopting the federal $2,000 threshold for 2026 was found. Payments of $600-$1,999 in 2026 may be reportable to Hawaii without any federal form, and such returns would not flow through CF/SF.

What if you withheld Hawaii income tax?

Paper 1099s are sent with transmittal Form N-196 (Annual Summary and Transmittal of Hawaii Information Returns). Form N-196 (Rev. 2020): Hawaii participates in CF/SF and 'No other report to the Department is necessary', but 'The Department does not accept any Form N-196 or Form 1099 filed electronically directly from the taxpayer.' Filing options are therefore CF/SF or paper with N-196, mailed to P.O. Box 3559, Honolulu, HI 96811-3559. Hawaii does not conform to federal backup withholding.

Check a specific payment

Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Hawaii's rules apply.