Instructions for Form G-45, G-49 - Hawaii

Form G-45 Periodic General Excise / Use Tax Return - Hawaii Form G-49 General Excise/Use Annual Return & Reconciliation - Hawaii

This document contains official instructions for Form G-45 , and Form G-49 . Both forms are released and collected by the Hawaii Department of Taxation. An up-to-date fillable Form G-45 is available for download through this link. The latest available Form G-49 can be downloaded through this link.

FAQ

Q: What is Form G-45?
A: Form G-45 is the quarterly return of taxes withheld from wages and salaries in Hawaii.

Q: What is Form G-49?
A: Form G-49 is the annual reconciliation of Hawaii income tax withheld from wages.

Q: Who needs to file Form G-45?
A: Employers who withhold taxes from their employees' wages in Hawaii are required to file Form G-45.

Q: Who needs to file Form G-49?
A: Employers who withhold taxes from their employees' wages in Hawaii are required to file Form G-49.

Q: When is Form G-45 due?
A: Form G-45 is due quarterly, with deadlines falling on the 30th day of April, July, October, and January.

Q: When is Form G-49 due?
A: Form G-49 is due annually, with a deadline of February 28th or 29th, depending on leap year.

Q: Is there a penalty for late filing of Form G-45 and G-49?
A: Yes, there are penalties for late filing of Form G-45 and G-49. It is important to file on time to avoid these penalties.