Hawaii Continuation Sheet (HCS) is a document used by Hawaii employers to report wages and other information related to employees’ compensation. Employers must submit an HCS to the Hawaii State Tax Department each quarter, in addition to the federal Form 941. There are two types of Hawaii Continuation Sheets: the HCS-A and the HCS-B. The HCS-A is used to report wages and taxes withheld from employees, while the HCS-B is used to report wages, contributions, and taxes withheld from employees. Both forms must be completed accurately and submitted on time to avoid penalties. The HCS-A and HCS-B must be filed separately, and employers must keep copies of all submitted forms for their records.