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Free G 45 Hawaii Template

The G 45 Hawaii form is a schedule used by businesses in Hawaii to report general excise and use tax exemptions and deductions. This form must be attached to the periodic and annual tax returns, specifically Forms G-45 and G-49, to ensure that any claimed exemptions or deductions are recognized by the Department of Taxation. Failing to include this form can lead to disallowance of the exemptions and potential additional tax assessments.

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Overview

The G 45 Hawaii form, officially known as the General Excise/Use Tax Return, is a critical document for businesses operating in Hawaii. This form is used to report general excise and use taxes, which are essential revenue sources for the state. It requires businesses to detail their income and applicable deductions or exemptions. Completing the G 45 accurately is imperative, as failing to do so can lead to disallowed exemptions and additional tax assessments. The form encompasses several sections, including a schedule for claiming various exemptions and deductions, which must be attached to the main return. Notably, the form distinguishes between different types of exemptions, such as those related to out-of-state sales, bad debts, and specific industry-related deductions. Additionally, it highlights that most ordinary business expenses are not deductible under this tax framework. Therefore, understanding the nuances of the G 45 is vital for compliance and financial planning for Hawaii-based businesses.

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SCHEDULE GE	STATE OF HAWAII — DEPARTMENT OF TAXATION
(FORM G-45/G-49)	GENERAL EXCISE/USE TAX
(REV. 2013)	SCHEDULE OF EXEMPTIONS AND DEDUCTIONS
	SCHEDULE OF EXEMPTIONS AND DEDUCTIONS
	(ATTACH THIS SCHEDULE TO FORMS G-45 AND G-49)
	FOR PERIOD ENDING __ __ / __ __ (MM/YY) OR TAX YEAR ENDING __ __ / __ __ / __ __ (MM/DD/YY)

(NOTE ALL SECTION REFERENCES ARE TO THE HAWAII REVISED STATUTES UNLESS OTHERWISE NOTED)

HAWAII TAX I.D. NO. W __ __ __ __ __ __ __ __ — __ __

NAME:

If you are claiming exemptions/deductions on your periodic and annual general excise/use tax return (Forms G-45 and G-49), complete and attach this form to your tax return. If you do not attach this form to your Forms G-45 and G-49, then your exemptions/deductions will be disallowed and additional taxes assessed. For more information on the exemptions/deductions, see the schedules of exemptions and deductions found in the General Instructions for Filing the General Excise/Use Tax Returns. Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g. materials, supplies, etc.) on your general excise/use tax return.

SECTION I GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART I, COLUMN B, OF FORMS G-45 AND G-49

(General Excise and Use Taxes @ 1/2 of 1 % (.005)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked. If more space is needed, attach a statement attach a statement which includes the Hawaii Revised Statutes section and amount claimed for each section.


 Air Pollution Control Facilities		 Out of State Services or Contracting to
(§§237-27.5, 238-3(k))	$ __________________	Foreign Customers (§238-2.3(1)(C))		$	__________________
 Bad Debts (§237-3(b))	$ __________________	 Petroleum Reﬁning (§237-27)		$	__________________
 Disability Provisions (§237-24(13))	$ __________________	 Producers (Certain property used) (§238-4)		$	__________________
 Discounts and Returned		 Taxes Passed On (§§237-24(8), 237-24(9),
Merchandise (§237-3(b))	$ __________________	237-24(10), 237-24(12)) (CAUTION, SEE
 Enterprise Zones (§209E-11)	$ __________________	FORMS G-45/G-49 INSTRUCTIONS.)		$	__________________
 Exported Services (§237-29.53)	$ __________________	 Wholesale Transactions (Sales of tangible property		$
 *Federally Preempted Amounts		imported for further resale at 1/2%) (§237-29.55) ...			______________________
 *Federally Preempted Amounts		 Other:		$
(§§237-22, 238-3(a))	$ __________________	 Other:
 Out of State Sales (§237-29.5(1))	$ __________________	HRS §		$	__________________
 Out of State Sales (§237-29.5(1))	$ __________________	HRS §		$	__________________
1. SECTION I TOTAL - Add the amounts from Section I. Enter the result here and on line 5 in Section V			 $		__________________

SECTION II GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART II, COLUMN B, OF FORMS G-45 AND G-49 (Continued on page 2)

(General Excise and Use Taxes @ 4 % (.04)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked. If more space is needed, attach a statement which includes the Hawaii Revised Statutes section and amount claimed for each section.

 Affordable Housing (§§46-15.1, 201H-36		 Hawaii Convention Center Operator
237-29, 238-3(j))	$ __________________	(§237-24.75(2))	$	__________________
		(§237-24.75(2))	$	__________________
 Air Pollution Control Facilities (§§237-27.5, 238-3(k)) ...	$ ______________________	 Hotel Operator/Suboperator (§237-24.7(1))	$	______________________
 Aircraft Leasing (§§237-24.3(11), 238-1)...	$ __________________	 Insurance Proceeds Received Because
 Aircraft Service and Maintenance Facility		of a Natural Disaster (§237-24.7(6))	$	__________________
(§§237-24.9, 238-1)	$ __________________	 Intercompany Charges (§237-23.5(a))	$	__________________
 Bad Debts (§237-3(b))	$ __________________	 Labor Organizations (§237-24.3(9))	$	__________________
 Certain Convention, Conference and		 Leases and Subleases of Real Property
Trade Show (§237-16.8)	$ __________________	(§237-16.5)	$	__________________
		(§237-16.5)	$	__________________
 Common Paymaster Exemption (§237-23.5(b))	$ ______________________	 Maintenance Fees (§§237-24.3(2), 237-24(16))	$	______________________
 Contracting Activity in an Enterprise Zone (§209E-11)..	$ ______________________	 Mass Transit (§237-24.7(2))	$	__________________
 Diplomats and Consular Ofﬁcials		 Merchants’ Association Dues (§237-24.3(8))	$	______________________
(§§237-24.3(10), 238-1)	$ __________________	 Non-proﬁt Organizations (§237-23)	$	__________________
 Discounts and Returned Merchandise (§237-3(b))	$ ______________________	 Non-proﬁt Organizations (§237-23)	$	__________________
 Discounts and Returned Merchandise (§237-3(b))	$ ______________________	 Orchard Operator (§237-24.7(4))	$	__________________
 Drugs and Prosthetic Devices (§237-24.3(6))	$ __________________	 Orchard Operator (§237-24.7(4))	$	__________________
 Drugs and Prosthetic Devices (§237-24.3(6))	$ __________________	 Out of State Sales (§237-29.5(1))	$	__________________
 Employee Beneﬁt Plans (§237-24.3(4))	$ __________________	 Out of State Sales (§237-29.5(1))	$	__________________
 Employee Beneﬁt Plans (§237-24.3(4))	$ __________________	 Potable Water (§237-23(a)(7))	$	__________________
 Enterprise Zones (§209E-11)	$ __________________	 Potable Water (§237-23(a)(7))	$	__________________
 Enterprise Zones (§209E-11)	$ __________________	 Professional Employer Organizations
 Exported Services (§237-29.53)	$ __________________	 Professional Employer Organizations
 Exported Services (§237-29.53)	$ __________________	(§237-24.75(3))	$	__________________
 Federal Cost-Plus Contractors (§237-13(3)(C))	$ ______________________	 Producers (Certain property used (§238-4))	$	__________________
 *Federally Preempted Amounts		 Real Estate Sales (§237-3(b))	$	__________________
(§§237-22, 238-3(a))	$ __________________	 Reimbursement of Payroll Costs (§237-24.7(9)) .....$		______________________
 Food Stamps and WIC (§237-24.3(5))	$ __________________	 Reimbursement of Payroll Costs (§237-24.7(9)) .....$		______________________
 Food Stamps and WIC (§237-24.3(5))	$ __________________	 Sales to Federal Government and
 Foreign Trade Zone Sales (§212-8)	$ __________________	 Sales to Federal Government and
 Foreign Trade Zone Sales (§212-8)	$ __________________	Credit Unions (§237-25(a))	$	__________________

*Additional information is required to claim these exemptions, complete Sections VI and VII on page 2.				SCHEDULE GE
	(Continued on back)			(FORM G-45/G-49)

SCHEDULE GE (FORM G-45/G-49) (REV. 2013)

Name

PAGE 2

Hawaii Tax I.D. Number	Period Ending (MM/YY) or
	Tax Year Ending (MM/DD/YY)

SECTION II GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART II, COLUMN B, OF FORMS G-45 AND G-49 (Continued from page 1)

 Scientiﬁc Contracts (§§237-26, 238-3(j)) ...	$ __________________	 *Subcontract Deduction (§237-13(3)(B))...		$	__________________
 Services Related to Ships and Aircraft		 Sugar Cane Payments to Independent
(§237-24.3(3))	$ __________________	Producers (§237-24(14))		$	__________________
 Shipbuilding and Ship Repairs (§237-28.1) ..	$ __________________	 Taxes Passed On (§§237-24(8), 237-24(9),
 Shipping and Handling of Agricultural		237-24(10), 237-24(11), 237-24(12), 237-24.3(7),
 Shipping and Handling of Agricultural		237-24.7(3)) (CAUTION, SEE FORMS G-45/G-49 INSTR.) $			______________________
Commodities (§237-24.3(1))	$ __________________	237-24.7(3)) (CAUTION, SEE FORMS G-45/G-49 INSTR.) $			______________________
Commodities (§237-24.3(1))	$ __________________
 Small Business Innovation Research		 TRICARE (§237-24(17))		$	__________________
 Small Business Innovation Research		 Wholesale Amusements (§237-4(a)(13))...		$	__________________
Grants (§237-24.7(10))	$ __________________	 Wholesale Amusements (§237-4(a)(13))...		$	__________________
 Stock Exchange Transactions (§237-24.5).$ __________________		 Other:
		 Other:
		HRS §		$	__________________
2. SECTION II TOTAL - Add the amounts from Section II. Enter the result here and on line 6 in Section V			 $		__________________

SECTION III GENERAL EXCISE/USE TAX EXEMPTIONS/DEDUCTIONS CLAIMED IN PART III, COLUMN B, OF FORMS G-45 AND G-49

(Insurance Commissions taxed @ .15% (.0015)) Check the box of the applicable General Excise/Use tax exemptions/deductions you are claiming on Forms G-45 and G-49. Enter the applicable amount claimed for each box checked.


 Bad Debts (§237-3(b))		$ __________________	 Other:
			HRS §		$	__________________
3. SECTION III TOTAL - Add the amounts from Section III. Enter the result here and on line 7 in Section V				 $		__________________

SECTION IV	COUNTY SURCHARGE EXEMPTIONS/DEDUCTIONS CLAIMED IN PART IV, COLUMN B, OF FORMS G-45 AND G-49

(City and County of Honolulu Surcharge Tax @ 1/2 of 1% (.005)) Select the County Surcharge Tax exemptions/deductions that you are claiming. Enter the total amount claimed for each exemption/deduction.


	 Certain Contracts Entered into Before			 Subleases of Real Property (§237-16.5) ...		$	__________________
	6/30/2006 (§237-8.6(c))		$ __________________	 Wholesale Amusements (§237-4(a)(13))		$	__________________
	 Certain Oahu Sales (§237-8.6)			 Wholesale Amusements (§237-4(a)(13))		$	__________________
	 Certain Oahu Sales (§237-8.6)		$ __________________
4.	SECTION IV TOTAL - Add the amounts from Section IV. Enter the result here and on line 8 in Section V				 $		__________________

	SECTION V	TOTAL EXEMPTIONS/DEDUCTIONS CLAIMED ON FORMS G-45 AND G-49
5.	Section I Total - Enter the amount from Section I, line 1					$	__________________
6.	Section II Total - Enter the amount from Section II, line 2					$	__________________
7.	Section III Total - Enter the amount from Section III, line 3					$	__________________
8.	Section IV Total - Enter the amount from Section IV, line 4					$	__________________
9.	GRAND TOTAL. Add lines 5 through 8 and enter the result on this line and on Form G-45, line 34
	or Form G-49, line 36				 $		__________________

	SECTION VI	ADDITIONAL INFORMATION REQUIRED FOR FEDERALLY PREEMPTED AMOUNTS CLAIMED

If the amount claimed is exempt due to federal preemption, provide an explanation of the exemption and the federal statute (i.e., title and section of the United States Code) under which the exemption is being claimed (If more space is needed, attach a statement):

SECTION VII

ADDITIONAL INFORMATION REQUIRED FOR SUBCONTRACT DEDUCTIONS AMOUNTS CLAIMED

If you are claiming an deduction for payments made to a subcontractor or a specialty contractor, complete the required information below:

(If more space is needed, attach a statement. Include the total subcontract deductions claimed from any attachments in the total line below.)

SUBCONTRACTOR’S NAME AND/OR DBA NAME

SUBCONTRACTOR’S HAWAII TAX I.D. NO.

AMOUNT OF DEDUCTION

TOTAL SUBCONTRACT DEDUCTIONS CLAIMED

 $

*Additional information is required to claim these exemptions, complete Sections VI and VII.

SCHEDULE GE (Form G-45/G-49)

How to Fill Out G 45 Hawaii

Filling out the G-45 Hawaii form requires careful attention to detail. This form is essential for claiming any exemptions or deductions related to your general excise and use taxes. Ensure you have all necessary information on hand before starting. Follow these steps to complete the form accurately.

Locate the section for Hawaii Tax I.D. No. at the top of the form. Fill in your Hawaii Tax Identification Number.
Next, enter your Name in the designated field.
Indicate the Period Ending or Tax Year Ending by filling in the appropriate dates in the MM/YY or MM/DD/YY format.
Move to SECTION I. Check the boxes for the exemptions or deductions you are claiming. Write the corresponding amounts in the spaces provided next to each box.
Add up the amounts from SECTION I and enter the total on the designated line for Section I Total.
Proceed to SECTION II. Again, check the applicable boxes and fill in the amounts for each exemption or deduction claimed.
Calculate the total for SECTION II and write it down in the appropriate space.
Continue to SECTION III. Check the boxes and write the amounts for any exemptions or deductions you are claiming.
Sum the amounts in SECTION III and record the total in the designated area.
In SECTION IV, select any county surcharge exemptions or deductions you are claiming and fill in the amounts.
Add the amounts from SECTION IV and write the total in the specified line.
Now, move to SECTION V. Enter the totals from Sections I, II, III, and IV in their respective lines.
Finally, calculate the GRAND TOTAL by adding the totals from Sections I through IV. Write this amount on the designated line and on Form G-45 or G-49 as instructed.

After completing the form, review all entries for accuracy. Attach this schedule to your Forms G-45 and G-49 before submission. Missing this step could result in disallowance of your exemptions or deductions.

Common mistakes

Filling out the G-45 Hawaii form can be a straightforward process, but many individuals and businesses make common mistakes that can lead to complications. Understanding these pitfalls can help ensure a smoother filing experience.

One frequent error is failing to attach the required Schedule GE. This schedule is essential for claiming exemptions and deductions. If it is not attached to Forms G-45 and G-49, the exemptions will be disallowed, resulting in additional taxes. Always double-check that this document is included before submission.

Another mistake is not checking the appropriate boxes for exemptions and deductions claimed. Each section has specific categories, and omitting a checkbox can lead to missing out on valid claims. It is crucial to carefully review each section to ensure all applicable boxes are marked.

Many people also forget to provide the correct amounts for each exemption or deduction. Each box checked must have a corresponding dollar amount filled in. Leaving these fields blank can delay processing and may lead to incorrect assessments.

Inaccurate or incomplete information about the Hawaii Tax I.D. number is another common issue. This number must be filled out correctly, as it identifies the taxpayer. Errors in this section can cause significant delays in processing and may require resubmission.

Some filers neglect to include additional information when claiming federally preempted amounts or subcontract deductions. Sections VI and VII require specific details and explanations. Failing to provide this information can lead to disallowance of these claims.

Additionally, misunderstanding the types of deductions available can lead to mistakes. For example, many ordinary business expenses are not deductible. It is essential to familiarize oneself with the exemptions and deductions outlined in the General Instructions for Filing to avoid claiming ineligible items.

Another common error involves not calculating totals accurately. Each section has a total that needs to be carried over to Section V. Miscalculations can result in discrepancies that may trigger audits or additional scrutiny from the Department of Taxation.

Some individuals also overlook deadlines for filing. It is important to be aware of the specific dates for submitting the G-45 and G-49 forms. Missing these deadlines can lead to penalties and interest charges.

Lastly, not keeping copies of submitted forms is a mistake that can have long-term consequences. Maintaining records of what has been filed is crucial for future reference and in case of any disputes or audits.

By being aware of these common mistakes, taxpayers can navigate the G-45 Hawaii form process more effectively. Taking the time to review and ensure accuracy can save time and prevent unnecessary complications down the road.

Documents used along the form

When navigating the tax landscape in Hawaii, especially regarding the General Excise Tax (GET), it's essential to be familiar with various forms and documents that complement the G-45 form. Understanding these documents can help ensure compliance and maximize any exemptions or deductions you may be eligible for. Below are some key forms often used alongside the G-45.

Form G-49: This is the annual general excise/use tax return. It summarizes the total general excise tax liability for the year, consolidating information from all quarterly G-45 filings. It’s crucial for businesses to file this form to report their annual tax obligations accurately.
Schedule GE: Attached to both G-45 and G-49 forms, this schedule details exemptions and deductions claimed. It allows businesses to specify which exemptions they are eligible for, ensuring they do not pay more tax than necessary.
Texas Employment Verification Form: This essential document is used by employers to verify the employment status of individuals, particularly for state benefits eligibility. For more details and to access the form, visit Texas Documents.
Form N-11: This is the Hawaii Individual Income Tax Return. If you are a sole proprietor, you may need to file this form to report personal income, which could include income from your business activities subject to GET.
Form N-30: This is the Hawaii Corporation Income Tax Return. Corporations must file this form to report income and pay taxes, including any applicable general excise taxes. Understanding your corporate tax obligations is vital for compliance.
Form N-40: This is the Hawaii Partnership Return of Income. Partnerships are required to file this form to report income, deductions, and credits. It’s essential for partnerships to accurately report their income to avoid any tax issues.

Being informed about these forms can significantly impact your business's financial health. Each document plays a unique role in ensuring that you comply with Hawaii's tax regulations while maximizing your eligible deductions and exemptions. Keep these forms in mind as you prepare your tax filings to navigate the process smoothly.

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Food Permit Hawaii - Coordinating with local event planners can aid in ensuring all necessary permits are accounted for.

Hawaii Harpta - It streamlines the process for property buyers in Hawaii.

Obtain Answers on G 45 Hawaii

What is the G-45 Hawaii form used for?

The G-45 Hawaii form is used to report general excise and use taxes. Businesses in Hawaii must file this form periodically to report their earnings and claim any exemptions or deductions they qualify for. It helps ensure that businesses comply with state tax regulations while allowing them to reduce their tax liability through legitimate exemptions.

Who needs to file the G-45 form?

Any business operating in Hawaii that earns income subject to general excise tax must file the G-45 form. This includes sole proprietors, partnerships, corporations, and other entities engaged in trade or business activities. If your business has gross income, you are likely required to file this form, even if you have no tax due.

What exemptions and deductions can be claimed on the G-45 form?

The G-45 form allows for various exemptions and deductions. Some common ones include:

Bad debts
Exported services
Sales to federal government and credit unions
Certain contracts entered into before June 30, 2006
Discounts and returned merchandise

It's important to check the specific sections of the form for a complete list and ensure you meet the eligibility requirements for each deduction.

What happens if I don’t attach the G-45 form to my tax return?

If you fail to attach the G-45 form to your tax return, any exemptions or deductions you claim may be disallowed. This could result in additional taxes being assessed. It’s crucial to complete and attach the G-45 form to avoid penalties and ensure you’re only paying the taxes you owe.

How can I ensure I’m filling out the G-45 form correctly?

To fill out the G-45 form correctly, carefully read the instructions provided with the form. Make sure you understand which exemptions and deductions apply to your business. If you have questions, consider consulting a tax professional who is familiar with Hawaii tax laws. Keeping accurate records and documentation will also help support your claims on the form.

Document Attributes

Fact Name	Details
Form Purpose	The G-45 form is used to report General Excise and Use Tax exemptions and deductions in Hawaii.
Governing Law	Hawaii Revised Statutes (HRS) §§237 and 238 govern the General Excise and Use Tax in Hawaii.
Filing Requirement	This form must be attached to Forms G-45 and G-49 to claim any exemptions or deductions.
Consequences of Non-compliance	If the G-45 form is not attached, claimed exemptions and deductions will be disallowed, resulting in additional taxes.
Exemption Types	Exemptions include those for bad debts, out-of-state services, and certain agricultural activities, among others.
Tax Rates	General Excise Tax rates vary, with specific rates noted for different types of transactions on the form.
Additional Information	Sections VI and VII require further details for federally preempted amounts and subcontract deductions.

Misconceptions

Understanding the G-45 form in Hawaii can be challenging, especially with the various misconceptions that often arise. Here are nine common misunderstandings regarding the G-45 form, along with clarifications to help you navigate the process more effectively.

Misconception 1: The G-45 form is only for large businesses.

This is not true. All businesses operating in Hawaii, regardless of size, are required to file the G-45 form if they are subject to general excise tax.

Misconception 2: You can claim any business expense as a deduction.

Many people believe that all business expenses are deductible. However, most ordinary business expenses, such as materials and supplies, are not deductible on the G-45 form.

Misconception 3: Filing the G-45 is optional if you have no tax due.

Filing is mandatory even if you have no tax due. Failing to file can result in penalties and interest.

Misconception 4: You do not need to attach the Schedule GE to the G-45.

It is essential to attach the Schedule GE when claiming exemptions or deductions. If you do not, your claims may be disallowed.

Misconception 5: All exemptions are automatically granted.

Exemptions must be claimed and substantiated. If you fail to provide the necessary information or documentation, your exemptions may be denied.

Misconception 6: The G-45 form is the same as the G-49 form.

While both forms are related to general excise tax, the G-45 is for periodic returns, and the G-49 is for annual returns. Each serves a different purpose.

Misconception 7: You can file the G-45 form anytime during the year.

There are specific deadlines for filing the G-45 form, usually on a monthly or quarterly basis, depending on your business's gross income.

Misconception 8: You can amend the G-45 form without restrictions.

Amending the G-45 is possible, but there are rules and time limits on how and when you can do so. It is crucial to follow the correct procedures.

Misconception 9: You do not need to worry about penalties for incorrect filings.

Incorrect filings can lead to significant penalties and interest charges. It is vital to ensure that all information provided is accurate and complete.

By understanding these misconceptions, you can approach the G-45 form with greater confidence and ensure compliance with Hawaii's tax regulations.

Key takeaways

When dealing with the G-45 Hawaii form, understanding its structure and requirements is crucial for accurate tax reporting. Here are some key takeaways:

Attachments are Mandatory: Always attach the G-45 form to your periodic and annual general excise/use tax returns (Forms G-45 and G-49). Failure to do so may result in disallowance of exemptions and deductions.
Exemptions and Deductions: Familiarize yourself with the specific exemptions and deductions available. Most ordinary business expenses, such as materials and supplies, are generally not deductible on this form.
Claiming Process: In Section I and Section II, check the applicable boxes for exemptions/deductions you are claiming and enter the corresponding amounts. If more space is needed, attach a separate statement with the relevant Hawaii Revised Statutes sections.
Section Totals: After listing your claims, ensure you total the amounts in each section. These totals will feed into the final calculation of your exemptions/deductions on the G-45 and G-49 forms.
Federal Preemption: If claiming exemptions due to federal preemption, provide a detailed explanation along with the relevant federal statute. This is necessary for validation of your claims.
Subcontractor Deductions: If you are claiming deductions for payments made to subcontractors, complete the required information in Sections VI and VII. Ensure that all necessary details are provided to support your claims.

By adhering to these guidelines, you can navigate the G-45 form more effectively and minimize the risk of errors that could lead to tax complications.