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 a tax return form used by individuals and businesses in Hawaii to report their state income taxes.

Q: What is Form G-49?
A: Form G-49 is a tax payment voucher used by individuals and businesses in Hawaii to make estimated tax payments.

Q: Who needs to file Form G-45?
A: Resident individuals, nonresident individuals, and businesses that have income from Hawaii sources or are required to file a federal income tax return must file Form G-45.

Q: When is Form G-45 due?
A: Form G-45 is due on or before April 20th of the following calendar year, unless granted an extension.

Q: Who needs to file Form G-49?
A: Individuals and businesses who are required to make estimated tax payments in Hawaii need to file Form G-49.

Q: When are Form G-49 payments due?
A: Form G-49 payments are due on a quarterly basis by the 20th day of the months of April, June, September, and January.

Q: What information do I need to fill out Form G-45?
A: You will need to provide details about your income, exemptions, deductions, and credits for the tax year.

Q: Are there any penalties for late filing of Form G-45 or late payment of Form G-49?
A: Yes, there are penalties and interest charges for late filing or late payment of taxes in Hawaii. It is important to file and pay on time to avoid these penalties.