Hawaii small businesses face dozens of tax deadlines every year — General Excise Tax (GET), state withholding, unemployment insurance, federal payroll taxes, estimated income taxes, and annual reconciliations. Miss one and you’re looking at penalties and interest. This month-by-month calendar covers every deadline for 2026 so you can stay compliant all year.
Running a business in Hawaii means juggling more tax deadlines than business owners in most other states. You have the standard federal obligations, but then Hawaii layers on its own General Excise Tax, state withholding system, and unique reporting requirements. The result is a calendar that’s packed from January through December.
This guide lays out every major Hawaii business tax deadline for 2026 in a single, month-by-month reference. Bookmark it. Print it. Put it on your wall. Whatever works — just don’t miss a deadline.
Quick Reference: Key Deadlines at a Glance
Before diving into the full month-by-month calendar, here are the most critical recurring deadlines every Hawaii business owner needs to know:
| Tax / Filing | Form | Frequency | Due Date |
|---|---|---|---|
| GET periodic return | G-45 | Monthly, quarterly, or semi-annually | 20th of the month following the period |
| GET annual return & reconciliation | G-49 | Annually | April 20 |
| State withholding deposits | VP-1 | Quarterly, monthly, or semiweekly | 15th of the following month (monthly depositors) |
| State withholding tax return | HW-14 | Quarterly | 15th of the month after the quarter (Apr 15, Jul 15, Oct 15, Jan 15) |
| W-2s to employees | W-2 | Annually | January 31 |
| W-2s/W-3 to SSA | W-2 / W-3 | Annually | January 31 |
| W-2s to Hawaii Department of Taxation | W-2 or HW-2 (HW-30 transmittal for paper) | Annually | January 31 |
| 1099s to contractors | 1099-NEC | Annually | January 31 |
| Federal quarterly payroll tax | 941 | Quarterly | Last day of the month following the quarter |
| State unemployment insurance | UC-B6 | Quarterly | Last day of the month following the quarter |
| Federal estimated income tax | 1040-ES / 1120-ES | Quarterly | Apr 15, Jun 15, Sep 15, Jan 15 (next year) |
| Federal income tax return | 1040 / 1120 / 1065 | Annually | April 15 (or March 15 for S-corps/partnerships) |
Now let’s walk through the full year, month by month.
📅 January 2026
January is the busiest month of the year for tax deadlines. You’re wrapping up the previous year while also keeping up with current-year filings.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Jan 15 | State withholding deposit (December) and Q4 2025 Form HW-14 return | VP-1 / HW-14 | Hawaii Department of Taxation |
| Jan 15 | 4th quarter estimated income tax (2025) | 1040-ES | IRS |
| Jan 20 | GET return for 4th quarter or December (2025) | G-45 | Hawaii Department of Taxation |
| Jan 31 | W-2s furnished to all employees (2025) | W-2 | Employees |
| Jan 31 | W-2s and W-3 transmittal to Social Security Administration, and W-2/HW-2 copies to Hawaii Department of Taxation (2025) | W-2 / W-3 / HW-2 | SSA / Hawaii Department of Taxation |
| Jan 31 | 1099-NEC forms to independent contractors (2025) | 1099-NEC | Contractors & IRS |
| Jan 31 | Federal quarterly payroll tax return (Q4 2025) | 941 | IRS |
| Jan 31 | State unemployment insurance return (Q4 2025) | UC-B6 | Hawaii DLIR |
📅 February 2026
February is lighter: monthly deposits and returns, plus the Hawaii state copies of 1099s for paper filers.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Feb 15 | State withholding deposit (January) | VP-1 | Hawaii Department of Taxation |
| Feb 20 | GET return for January | G-45 | Hawaii Department of Taxation |
| Feb 28 | Hawaii state copies of 1099s with transmittal (paper filers not using the IRS combined federal/state program) (2025) | N-196 | Hawaii Department of Taxation |
📅 March 2026
March is relatively quiet for most small businesses — mostly recurring monthly filings. S-corporations and partnerships have a federal return deadline this month (their Hawaii returns are due April 20).
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Mar 15 | State withholding deposit (February) | VP-1 | Hawaii Department of Taxation |
| Mar 15 | S-corp / partnership federal return (or extension) | 1120-S / 1065 | IRS |
| Mar 20 | GET return for February | G-45 | Hawaii Department of Taxation |
📅 April 2026
April is the second-busiest month of the year. Income tax returns, the first quarterly estimated payment, the annual GET reconciliation, and the first quarterly payroll filings all converge.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Apr 15 | Federal income tax return (or extension) for individuals, sole proprietors, C-corps, and single-member LLCs | 1040 / 1120 | IRS |
| Apr 15 | 1st quarter estimated income tax payment (2026) | 1040-ES | IRS |
| Apr 15 | State withholding deposit (March) and Q1 2026 Form HW-14 return | VP-1 / HW-14 | Hawaii Department of Taxation |
| Apr 20 | GET return for March or Q1 | G-45 | Hawaii Department of Taxation |
| Apr 20 | Annual GET reconciliation return (2025) | G-49 | Hawaii Department of Taxation |
| Apr 20 | Hawaii S-corp / partnership return (calendar-year filers; automatic 6-month extension to file) | N-20 / N-35 | Hawaii Department of Taxation |
| Apr 20 | Hawaii individual income tax return (or extension) | N-11 / N-15 | Hawaii Department of Taxation |
| Apr 30 | Federal quarterly payroll tax return (Q1 2026) | 941 | IRS |
| Apr 30 | State unemployment insurance return (Q1 2026) | UC-B6 | Hawaii DLIR |
📅 May 2026
May is a breather — just your standard recurring monthly filings.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| May 15 | State withholding deposit (April) | VP-1 | Hawaii Department of Taxation |
| May 20 | GET return for April | G-45 | Hawaii Department of Taxation |
📅 June 2026
The second quarterly estimated tax payment comes due in June. Otherwise, standard monthly filings continue.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Jun 15 | 2nd quarter estimated income tax payment (2026) | 1040-ES | IRS |
| Jun 15 | State withholding deposit (May) | VP-1 | Hawaii Department of Taxation |
| Jun 20 | GET return for May | G-45 | Hawaii Department of Taxation |
📅 July 2026
July brings the second round of quarterly payroll filings for both federal and state unemployment.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Jul 15 | State withholding deposit (June) and Q2 2026 Form HW-14 return | VP-1 / HW-14 | Hawaii Department of Taxation |
| Jul 20 | GET return for June or Q2 | G-45 | Hawaii Department of Taxation |
| Jul 31 | Federal quarterly payroll tax return (Q2 2026) | 941 | IRS |
| Jul 31 | State unemployment insurance return (Q2 2026) | UC-B6 | Hawaii DLIR |
📅 August 2026
Standard monthly filings only. A good month to review your year-to-date numbers and make sure nothing has fallen through the cracks.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Aug 15 | State withholding deposit (July) | VP-1 | Hawaii Department of Taxation |
| Aug 20 | GET return for July | G-45 | Hawaii Department of Taxation |
📅 September 2026
The third quarterly estimated tax payment is due. Extended federal S-corp and partnership returns also come due on September 15 (extended Hawaii returns are due October 20).
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Sep 15 | 3rd quarter estimated income tax payment (2026) | 1040-ES | IRS |
| Sep 15 | State withholding deposit (August) | VP-1 | Hawaii Department of Taxation |
| Sep 15 | Extended S-corp / partnership federal return due | 1120-S / 1065 | IRS |
| Sep 20 | GET return for August | G-45 | Hawaii Department of Taxation |
📅 October 2026
October is another heavy month. Third-quarter payroll filings come due, and extended individual and C-corp income tax returns are finally due.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Oct 15 | Extended federal income tax return due (individuals, C-corps) | 1040 / 1120 | IRS |
| Oct 15 | State withholding deposit (September) and Q3 2026 Form HW-14 return | VP-1 / HW-14 | Hawaii Department of Taxation |
| Oct 20 | GET return for September or Q3 | G-45 | Hawaii Department of Taxation |
| Oct 20 | Extended Hawaii individual income tax return due | N-11 / N-15 | Hawaii Department of Taxation |
| Oct 20 | Extended Hawaii S-corp / partnership return due | N-20 / N-35 | Hawaii Department of Taxation |
| Oct 20 | Extended annual GET return due (if extension filed) | G-49 | Hawaii Department of Taxation |
| Oct 31 | Federal quarterly payroll tax return (Q3 2026) | 941 | IRS |
| Oct 31 | State unemployment insurance return (Q3 2026) | UC-B6 | Hawaii DLIR |
📅 November 2026
November is quiet on the deadline front but the perfect time to start planning for year-end. Review your books, verify employee information for W-2s, and confirm contractor details for 1099s.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Nov 15 | State withholding deposit (October) | VP-1 | Hawaii Department of Taxation |
| Nov 20 | GET return for October | G-45 | Hawaii Department of Taxation |
Year-End Prep Checklist
- Verify employee names, addresses, and Social Security numbers for W-2 accuracy
- Confirm contractor information (names, addresses, TINs) for 1099-NEC forms
- Reconcile your GET filings against your actual gross receipts
- Review your withholding deposits to ensure VP-1 deposits and HW-14 totals will match W-2s
- Check that all quarterly 941 and UC-B6 filings are current
- Gather records for any deductions, credits, or special tax situations
📅 December 2026
Keep up with your monthly filings and finalize year-end preparation. The 4th quarter estimated tax payment isn’t due until January 15, 2027, but plan for it now.
| Due Date | What’s Due | Form | Filed With |
|---|---|---|---|
| Dec 15 | State withholding deposit (November) | VP-1 | Hawaii Department of Taxation |
| Dec 20 | GET return for November | G-45 | Hawaii Department of Taxation |
Looking Ahead: Early 2027 Deadlines
- January 15, 2027: 4th quarter estimated income tax payment (2026), December state withholding deposit, and Q4 2026 Form HW-14
- January 20, 2027: GET return for December or Q4 2026 (G-45)
- February 1, 2027 (January 31 falls on a Sunday): W-2s to employees and the SSA, W-2/HW-2 copies to Hawaii Department of Taxation, 1099-NECs to contractors and the IRS, Q4 941, Q4 UC-B6
- March 1, 2027 (February 28 falls on a Sunday): Hawaii state copies of 1099s with Form N-196 (paper filers)
Common Mistakes to Avoid
These are the most common compliance mistakes Hawaii businesses make:
This is the single most common mistake Hawaii businesses make. You file your G-45 returns every month or quarter like clockwork, so you assume you’re good. But Hawaii requires a separate annual reconciliation return (Form G-49) by April 20. It’s not optional. The G-49 reconciles your total gross income against all the periodic G-45 returns you filed during the year. Miss it and you’re looking at penalties, interest, and potentially a notice from DoTax questioning the status of your GET license.
If your business operates on Oahu, Maui County, Hawaii County, or Kauai County (which is… everywhere in the state), you owe a 0.5% county surcharge on top of the base 4% GET rate, for 4.5% in every county. (4.712% is the maximum you may pass on to customers, not the tax rate.) The surcharge is reported on the same G-45 and G-49 forms, but in a separate section. Businesses that ignore the surcharge end up underreporting and owing back taxes plus penalties. Make sure you’re filing the county surcharge section of every GET return.
The W-2 deadline to employees is January 31. Hawaii wants its own copy by the same January 31 deadline: file the state copies of Forms W-2 or HW-2 with the Department of Taxation (electronically through Hawaii Tax Online, or on paper with transmittal Form HW-30). Many business owners assume that once they’ve sent W-2s to employees and the SSA, they’re done. They’re not. (The old annual Form HW-3 is no longer required.)
Had no income this period? No employees? No withholding? You still need to file. Hawaii requires you to submit GET returns and withholding returns even when the balance is zero. Skipping a filing because “there was nothing to report” is a great way to trigger penalty notices.
GET filing frequency (monthly, quarterly, or semi-annual on Form G-45) depends on your tax liability. If your GET liability is more than $4,000 per year, you’re required to file monthly. At $4,000 or less you may file quarterly, and at $2,000 or less semiannually. Filing on the wrong schedule can cause processing problems. Check your filing frequency assignment from DoTax and file accordingly.
Let PDS Track Your Deadlines
If this calendar feels overwhelming, you’re not alone. Most Hawaii small business owners have better things to do than track dozens of filing deadlines across multiple agencies. That’s exactly why businesses turn to a professional payroll and bookkeeping service.
Pacific Data Services (PDS) tracks all of your deadlines automatically as part of their payroll and bookkeeping service. Every payroll tax deposit, every quarterly return, every annual reconciliation — PDS handles the filing, the calculations, and the calendar so you can focus on running your business.
What PDS manages for you:
- Hawaii withholding deposits and quarterly HW-14 returns
- Quarterly 941 federal payroll tax returns
- Quarterly UC-B6 unemployment insurance filings
- Annual W-2 and 1099-NEC preparation and filing
- W-2/HW-2 filing with Hawaii Department of Taxation
- Periodic G-45 and annual G-49 GET returns
- Deadline tracking and proactive reminders
Never Miss a Hawaii Tax Deadline
PDS has been keeping Hawaii businesses compliant since 1969. Local team, no long-term contracts, and every deadline tracked automatically. Get your time back.
Get a Free Consultation →Sources
- Hawaii Department of Taxation (DoTax) — GET forms, withholding forms, filing instructions
- IRS Publication 509 — Tax Calendars (federal deadlines)
- Hawaii Department of Labor and Industrial Relations (DLIR) — UI filing requirements
Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Tax laws, filing deadlines, and compliance requirements change frequently. The information on this page reflects our understanding as of the date noted above and may not reflect recent changes in federal or Hawaii state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or tax professional familiar with Hawaii law before making tax or compliance decisions for your business.
When a deadline falls on a weekend or federal/state holiday, the due date is generally moved to the next business day. Verify all deadlines with the IRS, Hawaii Department of Taxation, or your tax professional.
Pacific Data Services and Hawaii Business Hub make no warranties regarding the accuracy, completeness, or timeliness of the information presented here.