How to Fill Out and Submit Hawaii Form HW-14: Due Dates and Filing

Hawaii Form HW-14 is the quarterly withholding tax return that every registered employer files to report wages paid and Hawaii income tax withheld during the quarter. It is due by the 15th of the month following each quarter’s close, and you file four of them per year no matter how often you deposit the tax itself. You can file on paper by mail or electronically through Hawaii Tax Online.

Who Files HW-14

Any employer registered with the Hawaii Department of Taxation to withhold state income tax from employee wages files Form HW-14, one return per quarter, covering all employees paid during that three-month period. The Department’s quarters are January through March, April through June, July through September, and October through December.¹

File the return even if you paid no wages or withheld nothing for the quarter. Enter zero and send it in.²

One boundary worth noting: your deposit schedule and your filing schedule are two different things. Depending on your annual withholding liability, you may owe payments semi-weekly, monthly, or quarterly, but the HW-14 return itself is always quarterly.³ Semi-weekly and monthly filers make deposits between quarters and then report the cumulative totals on the HW-14 at quarter’s end.⁴

Quarterly Due Dates

Q1 (January–March): April 15
Q2 (April–June): July 15
Q3 (July–September): October 15
Q4 (October–December): January 15

If a due date lands on a Saturday, Sunday, or legal holiday, the deadline moves to the next regular workday.¹

Filling Out the Form Line by Line

Download the current version from the Department of Taxation’s withholding forms page. The Rev. 2025 form has eight numbered lines plus a section for penalty and interest if you are filing late.²

Header

Enter your Hawaii Tax I.D. Number (it begins with “WH”) and the last four digits of your Federal Employer Identification Number. Mark the quarter and calendar year you are reporting. If this is your final return because you are closing the withholding account, fill in the “FINAL” oval and write in the cancellation date.

Lines 1 Through 8

Line 1, Total Wages Paid. The total gross wages paid to all employees during the quarter, including cost-of-living adjustments, third-party sick leave, and other taxable benefits. Enter zero if you paid nothing.²

Line 2, Total Hawaii Income Tax Withheld. The state income tax you actually withheld from paychecks during the quarter, pulled from your payroll records.

Line 3, Total Payments Made for the Quarter. Every withholding payment you have already sent to the Department for this quarter. Quarterly filers who pay with the return may enter zero; monthly and semi-weekly filers enter the deposits already transmitted.

Line 4, Credit to Be Refunded. If Line 3 is larger than Line 2, subtract Line 2 from Line 3. That is your overpayment. Otherwise, skip to Line 5.

Line 5, Additional Taxes Due. If Line 2 is larger than Line 3, subtract Line 3 from Line 2. That is what you still owe for the quarter.

Lines 6a and 6b, Penalty and Interest. Leave blank if you are filing on time. If not, use the rates in the section below.

Line 7, Total Amount Due. Add Lines 5, 6a, and 6b.

Line 8, Payment Amount. Enter the amount of your check or money order. Make it payable to “Hawaii State Tax Collector” in U.S. dollars drawn on a U.S. bank, and write the filing period and your Hawaii Tax I.D. Number on the payment itself. Enter zero if no payment is due.²

Submitting the Return

Online

The Department accepts electronic HW-14 filings and payments through Hawaii Tax Online at hitax.hawaii.gov. Reporting agents can submit up to 100 HW-14 returns at once using the Simple File Import feature.⁵

By Mail

Send the completed form to:

Hawaii Department of Taxation
P.O. Box 1425
Honolulu, HI 96806-1425²

Attach the check or money order directly to the return if you owe a balance. Certified mail gives you a postmark receipt if the filing date is ever disputed.

If You File or Pay Late

Filing after the deadline triggers a penalty of 5% of the unpaid tax for each month or partial month the return is late, capped at 25%.⁶ Interest runs separately at two-thirds of one percent per month on the unpaid balance, starting the day after the payment was due, and both keep accruing until you pay.⁷

Employers required to pay by electronic fund transfer face an additional 2% penalty for missing the EFT payment date, which can hit semi-weekly and monthly filers even for a one-day-late deposit.²

Related Filings Not Handled by HW-14

Once a year, you also file Form HW-30, the Employer’s Annual Transmittal of Hawaii Income Tax Withheld from Wages, which accompanies the paper copies of employee W-2 forms (Form HW-2) sent to the Department. HW-30 is not a tax return, and you should not send payment with it.⁸

Form HW-3, the old Employer’s Annual Return and Reconciliation, was retired starting with Tax Year 2020. The four quarterly HW-14 returns plus the HW-30 transmittal now cover what HW-3 used to do.⁴

If your business closes or you no longer have employees, mark the “FINAL” oval on your last HW-14, enter the cancellation date, and file Form GEW-TA-RV-1, the Notification of Cancellation. File HW-14 returns for every quarter through the cancellation date; do not leave a gap between your last regular return and the closure.¹

1
Hawaii Department of Taxation. General Instructions for Filing the Hawaii Withholding Tax Rev. 2025
2
Hawaii Department of Taxation. Form HW-14 Rev. 2025 Withholding Tax Return
3
Justia. Hawaii Code 235-62 – Return and Payment of Withheld Taxes
4
Department of Taxation. Withholding Tax – For Employers
5
Hawaii Department of Taxation. E-Services Information
6
Department of Taxation. Frequently Asked Questions
7
State of Hawaii, Department of Taxation. Chapter 231 HRS – Administration of Taxes
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Department of Taxation. Employer’s Withholding of State Income Tax