Tax Information Release No. 2004-01 - Hawaii Department Of Taxation (Page 3 of 3) in pdf

Tax Information Release No. 2004-01 - Hawaii Department Of Taxation Page 3

Tax Information Release No. 2004-01

December 7, 2004

Page 3

Filing Requirements

Periodic withholding tax returns (Form HW-14) will continue to be filed monthly or

quarterly, as applicable. All periodic withholding returns will be due on the 15

day of the month

following the close of the tax period, including returns filed by employers withholding more than

$100,000 in Hawaii income tax per year.

On a quarterly basis, Federal Form 941, Schedule B, reflecting Hawaii income tax

withheld from employees' wages, must be completed by semiweekly depositors and attached to

the Form HW-14 submitted for the last month of the quarter. An employer filing monthly

withholding tax returns, for example, will attach a completed Form 941, Schedule B, to returns

filed for months of March, June, September, and December.

Current forms and other tax information are available at the Department's website at:

If you know which tax form or publication you need, please call the

Department's request line at 808-587-7572, or toll-free from the neighbor islands and continental

U.S. at 1-800-222-7572. This service is available 24 hours a day, 7 days a week.

KURT KAWAFUCHI

Director of Taxation

HRS Sections Explained: HRS sections 231-9.9 and 235-62.

Tax Information Release No. 2004-01 - Hawaii Department Of Taxation Page 3