of Taxation Issues Supplement to Booklet A,
Employer’s Tax Guide
RELEASED: December 24, 2002
>> GO TO: Download the entire Booklet A, Employer's
Tax Guide (including Supplement)
>> GO TO: Download only the November, 2002 Supplement
to Booklet A, Employer's Tax Guide
The Department of Taxation
is mailing a supplemental insert to the Booklet A, Employer’s Tax Guide (revised
2001, effective January 1, 2002), to all Hawaii employers.
Although the withholding rate schedules and tables have not changed, several
sections of the Booklet A are being revised to reflect the use of a new payment
voucher, Form VP-1, to which payments of taxes withheld from employees’ wages
should be attached.
Other changes were made to clarify provisions, add information, discuss
changes to Form HW-6, Employee’s Statement Concerning Nonresidence in the
State of Hawaii, and introduce new Form HW-7, Exemption From Withholding
on Nonresident Employee’s Wages.
The Supplemental Insert to Booklet A, Employer’s Tax Guide, also is available
at any district tax office, by calling our 24-hour request line at 587-7572
(toll-free at 1-800-222-7572), and on the Department’s website at www.hawaii.gov/tax.