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FORM                                       STATE OF HAWAII — DEPARTMENT OF TAXATION 
           
EF-3                                HAWAII REPORTING AGENT AUTHORIZATION
(REV. 2021)

PART I     TAXPAYER INFORMATION
Taxpayer’s Name                                                                                                             Hawaii Withholding Identification Number

Trade Name or Doing Business as (DBA) Name                                                                                  FEIN/SSN

C/O                                                                                                                         Contact Name

Mailing Address (Number and Street)                                                                                         Contact Daytime Telephone Number
                                                                                                                            (            )
City, State, and Postal/ZIP Code                                                                                            Contact Fax Number
                                                                                                                            (            )
                                                                                                                            Contact E-mail Address

PART II    REPORTING AGENT INFORMATION
Reporting Agent’s Name (Name of company or business)                                                                        Authorized Representative’s Name

Reporting Agent’s Mailing Address (Number and Street)                                                                       Representative’s Hawaii VPID Number

City, State, and Postal/Zip Code                                                                                            Representative’s Daytime Telephone Number
                                                                                                                            (            )
PART III   AUTHORIZATION TO SIGN AND FILE TAX RETURNS AND TO MAKE PAYMENTS
The Reporting Agent and the above named Authorized Representative are authorized to sign and file the below indicated tax returns and to make 
payments in connection with the below indicated tax returns:

   HW-14, Withholding Periodic Tax Return ..................................................................for the period beginning  
   W-2 Information.........................................................................................................for the period beginning  
   ACH Debit Bulk Withholding Payments ....................................................................for the period beginning  
 
PART IV    AUTHORIZATION AGREEMENT
Please read the following Authorization Agreement:
The above named taxpayer understands the following responsibilities:
 •  The above named taxpayer is responsible for the actions of the Reporting Agent and the above named Authorized Representative in 
    connection with (a) the above indicated tax returns filed and (b) the related payments made;
 •  All tax returns must be timely filed and all taxes must be timely paid; and
 •  All filed tax returns are true, correct, and complete by the above named taxpayer.
 
The failure of the Reporting Agent and the above named Authorized Representative to comply with tax laws shall not absolve the above named 
taxpayer of its responsibilities to comply with tax laws.  The Reporting Agent and the above named Authorized Representative are authorized to sign 
and file the above indicated tax returns and to make payments in connection with the above indicated tax returns for the above named taxpayer.  This 
authorization applies to the above indicated tax returns and related payments beginning with the indicated tax period and remains in effect until the above 
named taxpayer notifies the Reporting Agent.  I authorize the State of Hawaii, Department of Taxation, to disclose otherwise confidential tax information to 
the Reporting Agent and the above named Authorized Representative in connection with the transmission of the above indicated tax returns and related 
payments.  I hereby certify under the penalties of perjury that I have the authority to authorize, on behalf of the above named taxpayer, the Reporting Agent 
and the above named Authorized Representative (a) to sign and file the above indicated tax returns, (b) to make payments in connection with the above in-
dicated tax returns, and (c) to receive confidential information in connection with the transmission of the above indicated tax returns and related payments.

Signature                                                             Date
 
Print Name                                                            Title

                                                                                                                                                      FORM EF-3 (REV. 2021)

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FORM EF-3
(REV. 2021) PAGE 2

GENERAL INSTRUCTIONS For information about the Bulk Filing program contact:

Hawaii Department of Taxation
PURPOSE OF THIS FORM Electronic Processing Section
Use Form EF-3 to designate and authorize a Reporting P. O. Box 259
Agent and an Authorized Representative to sign and file the Honolulu, HI 96809-0259
below listed tax returns and to make tax payments in con-
nection with the tax returns through the Hawaii Bulk Filing Website: tax.hawaii.gov/eservices
System (HBFS). This program allows the mass filing of the E-mail: Tax.Efile.Test.Bulk@hawaii.gov
following:
SPECIFIC INSTRUCTIONS
• Form HW-14, Withholding Periodic Tax Return
PART I, TAXPAYER INFORMATION. Enter the taxpayer’s
• Form W-2 Information
information (as applicable). For example, a taxpayer autho-
• ACH Debit Bulk Withholding Payments rizing the designated Reporting Agent and Authorized Rep-
The State of Hawaii Department of Taxation’s Simple File resentative to sign and file Form HW-14 would enter the
Import (SFI) will allow approved reporting agents to submit taxpayer’s name, Hawaii Withholding I.D. number, mailing
up to 100 Withholding tax returns (HW-14) via a worksheet address, and contact information.
through Hawaii Tax Online (HTO). PART II, REPORTING AGENT INFORMATION. Enter the
designated Reporting Agent’s name and mailing address.
WHERE TO FILE THIS FORM Also enter the Authorized Representative’s name, Hawaii
VPID number, and daytime telephone number including
Once you complete and sign this form, give it to your Re-
area code. Form EF-3 must be completed for each indi-
porting Agent. The Reporting Agent must keep the form as
vidual who is an authorized representative of the taxpayer.
part of its records and have it available for examination by
the Department of Taxation. The Reporting Agent should Authorized representatives MUST register for a Hawaii
not submit this form unless requested by the Department VPID number online at hitax.hawaii.gov. There is no fee for
of Taxation. this registration. For more information, see Department of
Taxation Announcement No. 2017-03, Verified Practitioner
WHERE TO OBTAIN INFORMATION Registration and Representing Taxpayers before the De-
partment.
REGARDING BULK FILING
PART III, AUTHORIZATION TO SIGN AND FILE TAX RE-
The Reporting Agent must obtain Form EF-3 from you be- TURNS AND TO MAKE PAYMENTS. Check all applicable
fore applying to participate in the HBFS on Form EF-2, Ha- boxes to indicate which tax returns you are authorizing your
waii Bulk Filing System (HBFS) Registration. The Report- Reporting Agent and Authorized Representative to electron-
ing Agent is responsible for notifying you of the Reporting ically sign, file, and pay on your behalf. Then enter the date
Agent’s eligibility to participate in the HBFS. (MM/DD/YYYY) from which this authorization begins.
Federal Form 8655, Reporting Agent Authorization, or an PART IV, AUTHORIZATION AGREEMENT. Carefully
IRS approved substitute Form 8655 may be used in place of read the authorization agreement and sign, date, and print
Form EF-3, provided your Hawaii Withholding Identification name and title. This form must be signed. This form is not
number and the Authorized Representative’s Hawaii Veri- valid if it is not signed.
fied Practitioner Identification (VPID) number are listed on
the substituted form. Note: This authorization agreement authorizes the Report-
ing Agent and Authorized Representative to discuss e-file
return and payment procedures only. This designation is not
a full power of attorney and does not replace Form N-848,
Power of Attorney.

FORM EF-3 (REV. 2021)

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