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Amendments to Form W-2 Requirements in Hawaii

Passed on June 29, 2021, Hawaii modified modified its income tax law (HRS § 235-63) by introducing Bill Text HI S.B. 1196 which solidifies the due date for employers to furnish a Form W-2 for employees. Effective January 1, 2022, employers have until January 31st to file copies of the Form W-2 with the Hawaii Department of Taxation (DOT) as well as provide each employee with a copy. For employees who terminate employment before the end of the calendar year, a copy of Form W-2 must be provided to the individual within 30 days after the date the employer receives a written request from the ex-employee, only if the 30-day period ends before January 31st.

According to the DOT, employers who fail to furnish the statement to the employee by the due date, fail to file the statement with the department by the due date, or fail to electronically file the statement with the department if the employer is required to file electronically under section 231-8.5, may be subjected to a penalty of $25 per failure; provided that the penalty imposed under this section shall not exceed $50 per employee.

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