BOOKLET A EMPLOYER’S TAX GUIDE

(Rev. 2021)STATE OF HAWAIIDEPARTMENT OF TAXATIONBOOKLET AEMPLOYER S TAX GUIDEfor the withholding , payment, and reporting of Hawaii State income tax withheldNOTE: Periodic withholding tax returns (Form HW-14), including amended returns, may beelectronically fi led (e-fi led) and payments can be made through Hawaii Tax more information , go to The Department of Taxation requires employers , whose withholding tax liability exceeds $40,000 annually, to fi le returns electronically. Periodic withholding tax returns for taxable periods beginning on or after January 1, 2020 and the withholding transmittal for taxable years beginning on or after January 1, 2020 will be required to be fi led electronically. For more information , see Department of Taxation Announcement No. INCOME TAX withholding RATES, METHODS, AND TAX TABLESEff ective January 1, 2013, and thereafter2 TABLE OF CONTENTSPageSection 1 Directory of Phone Numbers and Addresses .. 3 2 When to File Returns.

31.6302-1(b)(4), which determines the status of an employer as a semiweekly depositor by aggregating the amounts of taxes reported on the employer’s prior four quarterly returns. — See Tax Information Release No. 2004-01, RE: Act 113, Session Laws of Hawaii 2004, Relating to Income Tax Withholding, for more information.

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