- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- One copy should be sent to the Department of Taxation and another to be kept for the employer's records.
- The Department of Taxation will return the HW-7 to the employer if withholding is required.
- Mail this form to:
Hawaii Department of Taxation
PO BOX 3827
Honolulu HI 96812-3827
- Withholding isn't required for the following cases:
- The employee is a nonresident performing services in the state for not more than 60 days during the year and the employee's regular place of employment is outside of Hawaii.
- The employee is a spouse of a military servicemember in Hawaii solely in compliance with military orders, in Hawaii solely to be with the servicemember, and they're domiciled in the same state and that state isn't Hawaii.
- The employee is a nonresident of the state earning wages for services performed outside of Hawaii.
- The exemption is effective on or after the first payroll period or the first payment of wages after form HW-7 and HW-6 are filed with the department.
- If the employer isn't required to submit form HW-7 to the department, the exemption is effective on or after the first payroll period or the first payment of wages after your employee gives you form HW-6.
- To be submitted by the employer when an employee claims exemption from state withholding tax.