---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-021897"
form_type: "8-K"
ticker: "HE"
cik: "0000354707"
company_name: "HAWAIIAN ELECTRIC INDUSTRIES INC"
filed_at: "2026-03-02T23:59:59+00:00"
generated_at: "2026-05-15T22:53:40.235121+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "medium"
source: SEC EDGAR
---

# HEI files updated tax considerations for $250M ATM offering; no dividends anticipated

## Summary
- Updated U.S. federal income tax disclosure for non-U.S. holders filed as Exhibit 99.1.
- No near-term dividends expected on common stock per the updated tax discussion.
- Replaces prior tax section in the September 2024 prospectus supplement for the ATM offering.
- Filing provides current guidance on withholding, FATCA, and USRPHC considerations.

## SEC filing metadata
- accession: 0001104659-26-021897
- form_type: 8-K
- ticker: HE
- cik: 0000354707
- company_name: HAWAIIAN ELECTRIC INDUSTRIES INC
- filed_at: 2026-03-02T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: medium
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/354707/000110465926021897/0001104659-26-021897-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/46207/000110465926021897/tm267653d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-021897
- JSON: https://secwatch.observer/filing/0001104659-26-021897.json
- Plain text: https://secwatch.observer/filing/0001104659-26-021897.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.