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 Employer's Annual Return & Reconciliation of Hawaii Income Tax Withheld from Wages.

Q: What is Form G-49?
A: Form G-49 is the Hawaii Tax Deposit Coupon for Employers.

Q: Who needs to file Form G-45?
A: Employers in Hawaii who have withheld income tax from their employees' wages need to file Form G-45.

Q: Who needs to file Form G-49?
A: Employers in Hawaii who are required to remit tax payments need to file Form G-49.

Q: How often do I need to file Form G-45?
A: Form G-45 needs to be filed annually by the 31st day of the first month following the close of the taxable year.

Q: How often do I need to file Form G-49?
A: Form G-49 needs to be filed quarterly, along with the tax payment, by the last day of the month following the end of each calendar quarter.

Q: What information do I need to complete Form G-45?
A: You will need information regarding the total wages paid and the amount of income tax withheld from employees' wages.

Q: What information do I need to complete Form G-49?
A: You will need information regarding the tax liability for the quarter and the amount of tax being remitted.

Q: Are there any penalties for late filing of Form G-45 or Form G-49?
A: Yes, there are penalties for late filing. It is important to file both forms on time to avoid penalties.