Form N-196 - Annual Summary And Transmittal Of Hawaii Information Returns Page 2
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1
2FORM N-196
(REV. 2013)
PAGE 2
INSTRUCTIONS FOR COMPLETING AND FILING FORM N-196
Completing Form N-196 —
b. Have the responsibility (either oral, written, or implied)
conferred on it by the payer to request the taxpayer
1. Enter the last two digits of the calendar year (upper right corner)
identifying numbers; and
for which this Form N-196 is being completed.
c. Sign the affidavit and add the caption “For (Name of
2. Enter the filer’s name and address in the appropriate area on
payer)”.
the form.
Preparing Corrected Forms — If you are preparing corrected
3. Enter the filer’s taxpayer identification number in either Box 1
Forms 1099, place an “X” in the “CORRECTED” box at the top of
or Box 2. Individuals not in a trade or business should enter their
Form N-196 and on the corrected Forms 1099 being submitted.
social security number in Box 2. Sole proprietors and all others
Do not include original Forms 1099 with your corrected forms
should enter their federal employer identification number in Box 1.
being filed. Complete all the requested information on the
corrected forms since these forms replace the forms previously
Sole proprietors who are not required to have a federal employer
submitted. Statements issued to recipients must be identified as
identification number should enter their social security number in
“CORRECTED”. Corrected forms may be filed electronically. See
Box 2. Do not fill in both Boxes 1 and 2.
Electronic Filing for information.
4. In Box 3, enter the number of 1099 forms you are filing with this
FILING FORM N-196 — Form N-196 and Forms 1099 must be
Form N-196. Do not include blank or voided forms in your total.
filed on the basis of the calendar year even though your income tax
Enter the number of correctly completed forms, not the number of
return is filed on the basis of a fiscal year.
pages, being filed. For example, if you send one page of three-to-
When to File — File Form N-196 and State copies of Forms
a-page Forms 1099-DIV with a Form N-196 and you have correctly
1099 on or before February 28 of the following year. If the due
completed two Forms 1099-DIV on that page, enter 2 in Box 3 of
date falls on a Saturday, Sunday, or legal holiday, file by the
Form N-196.
next regular workday. Hawaii has adopted the Internal Revenue
Code provision to allow documents and payments delivered by a
5. Enter in Box 4 the total of the amounts from the specific boxes of
designated private delivery service to qualify for the “timely mailing
the forms listed below:
treated as timely filing/paying rule.” The Department of Taxation
will conform to the Internal Revenue Service listing of designated
Form 1099-DIV
Boxes 1a, 2a, 3, 8, and 9
private delivery service and type of delivery services qualifying
Form 1099-G
No entry needed.
under this provision. Timely filing of mail which does not bear the
Form 1099-INT
Boxes 1, 3, and 8
U.S. Post Office cancellation mark or the date recorded or marked
Form 1099-K
Box 1
by the designated delivery service will be determined by reference
Form 1099-MISC
Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and
to other competent evidence. The private delivery service can tell
14
you how to get written proof of the mailing date.
Form 1099-OID
Boxes 1, 2, and 8
Where to File — File Form N-196 and State copies of Forms
Form 1099-PATR
Boxes 1, 2, 3, and 5
1099 with the Hawaii Department of Taxation at: P.O. Box 3559,
Form 1099-R
Box 1
Honolulu, HI
96811-3559 or 830 Punchbowl St., Room 126,
Honolulu, Hi 96813-5094
6. Check the appropriate box to indicate the type of 1099 form you
Shipping and Mailing — If you are sending a large number of
forms, you may send them in conveniently sized packages. On
are filing. If you must file several different 1099 forms, each type
each package, write your name and identifying number. Number the
must be filed with a separate Form N-196. For example, if you pay
packages consecutively and place Form N-196 in package number
both interest and dividends, file Forms 1099-INT with one Form
one. At the top of Form N-196, show the number of packages.
N-196 and Forms 1099-DIV with a second Form N-196.
Postal regulations require that forms and packages be sent by first
class mail.
7. If this is your final filing of Forms 1099, check the box under Box
4.
Statements to Recipients — Statements to income recipients are
to be in a form that is permitted by the Internal Revenue Service.
8. In the appropriate box, indicate the name and telephone number
Statements may be furnished electronically to income recipients
of a contact person if the Department needs more information.
who have consented to receive electronic copies. Statements are
to be furnished to income recipients by February 28 of the following
9. Form N-196 must be signed by someone having the authority
year. Federal provisions require the statements to be furnished
to do so. Under certain conditions, a transmitter, service bureau,
by January 31 of the following year. It is not necessary to provide
paying agent, or disbursing agent may sign the affidavit on behalf
a separate State statement. Statements may be issued earlier in
of the payer. The transmitter, service bureau, paying agent, or
some situations. You may, for example, furnish a statement if it
disbursing agent must meet all the following conditions:
is with a final interest payment for the year, after redemption or
maturity of an obligation, or after final withdrawal if it is after April
a. Have the authority to sign the affidavit under an agency
30th of the year.
agreement (either oral, written, or implied) that is valid
under State law;
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