Hawaii tax return changes for 2026

• Hawaii conforms to certain Code provisions as amended as of December 31, 2024 (Act 123, SLH 2025).
• Income limits in every bracket were raised for 2025 under Act 45, SLH 2024.
• Members claiming the pass-through entity tax credit must add their share of the entity’s tax to taxable income (Act 58, SLH 2025).
• Up to $8,636 of military reserve or Hawaii National Guard duty pay can be excluded.
• Form N-11 is due April 20, 2026, with an automatic six-month extension to file but not to pay.

Announcement 2026-10 adopts the federal thresholds for payments made after December 31, 2025: Hawaii information returns are required for payments of $2,000 or more, and third-party settlement organizations report when 2026 payments exceed $20,000 and transactions exceed 200. The Department encourages the Combined Federal/State Filing Program, which removes the need for a separate state filing. It does not take direct electronic filing from taxpayers.

HelloBooks tracks contractor payments against the threshold for the year and prepares 1099-NEC and 1099-MISC in the Combined Federal/State Filing format. See /1099-filing for how it works. Hawaii general excise tax is covered at /us/sales-tax/hawaii.