Form N 196 – Fill Out and Use This PDF

Name of person to contact if the Department of Taxation needs more information.

Telephone Number

()

1099-

DIV



1099-

G



1099-

INT



1099-

K



1099-

MISC



1099-

NEC



1099-

OID



1099-

PATR



1099-

R



Purpose of Form — Use this form to transmit State copies of paper 1099 forms to the Department of Taxation (Department). The use of federal Forms 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, and 1099-R are required, as the Department is not printing its own version of these forms. Also use this form to transmit State copies of corrected 1099 forms to the Department.

Who Must File Forms 1099 With the Hawaii Department of Taxation — Every person engaged in a trade or business in Hawaii or having a place of business or a fiscal or paying office in Hawaii and making payments in the course of such trade or business to another person must make a separate information return on Form 1099.

Internet Address — Forms and other tax information may be downloaded from the Department’s website at: tax.hawaii.gov.

Foreign Items — In the case of foreign items, i.e., interest upon the bonds of a foreign country or of a nonresident corporation organized and existing under the laws of a foreign country not having a fiscal agent or paying agent in Hawaii, or any items of dividends upon stock of such corporation, a return on Form 1099 shall be filed by any person who accepts the items for collection, such as a bank as defined in section 241-1, HRS, if the amount paid to a resident individual of Hawaii, a fiduciary of a resident estate or trust, or a resident partnership, any member of which is a resident of Hawaii, during the calendar year is $600 or more.

Nominee/Middleman Returns — Generally, anyone receiving amounts that actually belong to another person should file a Form 1099 showing the actual owner as the recipient and the nominee as the payer.

Use of Substitute Forms — Persons wishing to use a substitute of Form N-196 must comply with the Department’s most current Forms Reproduction Policy. Persons using substitute Forms 1099 may use any forms approved for federal filing.

Electronic Filing — The State of Hawaii participates in the combined federal/state electronic filing program which was established to simplify information returns filing for taxpayers. The Internal Revenue Service (IRS) will accept, upon prior approval, electronic files containing Hawaii reporting information. No other report to the Department is necessary. If properly coded, corrections filed with the IRS electronically will be forwarded to the Department, otherwise, corrected returns must be filed with the Department on the appropriate paper forms. The Department does not accept any Form N-196 or Form 1099 filed electronically directly

from the taxpayer. For further information, see federal Publication 1220.

Certain Federal Filings Not the Same for Hawaii — Hawaii has no plans at this time to require the filing of the following forms since there are no statutory provisions requiring such filing:

—Form 1098, Mortgage Interest Statement,

—Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

—Form 1098-E, Student Loan Interest Statement

—Form 1098-T, Tuition Statement

—Form 1099-A, Acquisition or Abandonment of Secured Property,

—Form 1099-B, Proceeds From Broker and Barter Exchange Transactions,

—Form 1099-C, Cancellation of Debt

—Form 1099-CAP, Changes in Corporate Control and Capital Structure

—Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments

—Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

—Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

—Form 1099-S, Proceeds From Real Estate Transactions,

—Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

—Form 5498, IRA Contribution Information,

—Form 5498-ESA, Coverdell ESA Contribution Information, and

—Form 5498-SA, HSA, Archer MSA or Medicare Advantage MSA Information

In addition, the Hawaii Income Tax Law does not conform to the federal reporting requirements of the following:

—Backup withholding, and

—Electronic reporting for interest, dividends, and broker and barter exchange transactions.

FORM N-196

Completing Form N-196 —

1.Enter the last two digits of the calendar year (upper right corner) for which this Form N-196 is being completed.

2.Enter the filer’s name and address in the appropriate area on the form.

3.Enter the filer’s taxpayer identification number in either Box 1 or Box 2. Individuals not in a trade or business should enter their social security number in Box 2. Sole proprietors and all others should enter their federal employer identification number in Box 1. Sole proprietors who are not required to have a federal employer identification number should enter their social security number in Box 2. Do not fill in both Boxes 1 and 2.

4.In Box 3, enter the number of 1099 forms you are filing with this Form N-196. Do not include blank or voided forms in your total. Enter the number of correctly completed forms, not the number of pages, being filed. For example, if you send one page of three-to- a-page Forms 1099-DIV with a Form N-196 and you have correctly completed two Forms 1099-DIV on that page, enter 2 in Box 3 of Form N-196.

5.Enter in Box 4 the total of the amounts from the specific boxes of the forms listed below:

Form 1099-DIV	Boxes 1a, 2a, 3, 8, and 9
Form 1099-G	No entry needed.
Form 1099-INT	Boxes 1, 3, and 8
Form 1099-K	Box 1
Form 1099-MISC	Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14
Form 1099-NEC	Box 1
Form 1099-OID	Boxes 1, 2, and 8
Form 1099-PATR	Boxes 1, 2, 3, and 5
Form 1099-R	Box 1

6.Check the appropriate box to indicate the type of 1099 form you are filing. If you must file several different 1099 forms, each type must be filed with a separate Form N-196. For example, if you pay both interest and dividends, file Forms 1099-INT with one Form N-196 and Forms 1099-DIV with a second Form N-196.

7.If this is your final filing of Forms 1099, check the box under Box 4.

8.In the appropriate box, indicate the name and telephone number of a contact person if the Department needs more information.

9.Form N-196 must be signed by someone having the authority to do so. Under certain conditions, a transmitter, service bureau, paying agent, or disbursing agent may sign the affidavit on behalf of the payer. The transmitter, service bureau, paying agent, or disbursing agent must meet all the following conditions:

a.Have the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under State law;

b. Have the responsibility (either oral, written, or implied) conferred on it by the payer to request the taxpayer identifying numbers; and

c. Sign the affidavit and add the caption “For (Name of payer).”

Preparing Corrected Forms — If you are preparing corrected Forms 1099, place an “X” in the “CORRECTED” box at the top of Form N-196 and on the corrected Forms 1099 being submitted. Do not include original Forms 1099 with your corrected forms being filed. Complete all the requested information on the corrected forms since these forms replace the forms previously submitted. Statements issued to recipients must be identified as “CORRECTED.” Corrected forms may be filed electronically. See Electronic Filing for information.

FILING FORM N-196 — Form N-196 and Forms 1099 must be filed on the basis of the calendar year even though your income tax return is filed on the basis of a fiscal year.

When to File — File Form N-196 and State copies of Forms 1099 on or before February 28 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, file by the next regular workday. Hawaii has adopted the Internal Revenue Code provision to allow documents and payments delivered by a designated private delivery service to qualify for the “timely mailing treated as timely filing/paying rule.” The Department will conform to the Internal Revenue Service listing of designated private delivery service and type of delivery services qualifying under this provision. Timely filing of mail which does not bear the U.S. Post Office cancellation mark or the date recorded or marked by the designated delivery service will be determined by reference to other competent evidence. The private delivery service can tell you how to get written proof of the mailing date.

Where to File — File Form N-196 and State copies of Forms 1099 to the Hawaii Department of Taxation at: P.O. Box 3559, Honolulu, HI 96811-3559, or at 830 Punchbowl St., Room 126, Honolulu, HI 96813-5094

Shipping and Mailing — If you are sending a large number of forms, you may send them in conveniently sized packages. On each package, write your name and identifying number. Number the packages consecutively and place Form N-196 in package number one. At the top of Form N-196, show the number of packages. Postal regulations require that forms and packages be sent by first class mail.

Statements to Recipients — Statements to income recipients are to be in a form that is permitted by the Internal Revenue Service. Statements may be furnished electronically to income recipients who have consented to receive electronic copies. Statements are to be furnished to income recipients by February 28 of the following year. Federal provisions require the statements to be furnished by January 31 of the following year. It is not necessary to provide a separate State statement. Statements may be issued earlier in some situations. You may, for example, furnish a statement if it 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 30th of the year.