This instruction sheet provides information to the client concerning key issues pertinent to producing a successful outcome to his/her case. The instruction sheet discusses the following topics: medical care, record of complaints, wages and lost earnings, medical bills, and car repair.
Hawaii Instructions to Clients - Short
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FAQ
Hawaii does not have a sales tax; instead, we have the GET, which is assessed on all business activities. The tax rate is 0.15% for Insurance Commission, 0.5% for Wholesaling, Manufacturing, Producing, Wholesale Services, and Use Tax on Imports For Resale, and 4% for all others.
The periodic returns (Form G-45) are used to report gross income, exemptions, and taxes due on business activities periodically. They must be filed throughout the year at specified intervals. The frequency you file depends on the amount of GET your business has to pay during the year.
Form G-49 is a summary of your activity for the entire year. This return must be filed in addition to Periodic General Excise/Use Tax Return (Form G-45). Form G-49 is used by the taxpayer to reconcile their account for the entire year.
Generally, a Hawaii individual income tax return must be filed with the Department of Taxation for each year in which an individual has gross income that exceeds the amount of his or her personal exemptions and standard deduction.
The GET is a privilege tax imposed on business activity in the State of Hawaii. The tax is imposed on the gross income received by the person en- gaging in the business activity. The GET applies to nearly every form of business activity.
Generally, a Hawaii individual income tax return must be filed with the Department of Taxation for each year in which an individual has gross income that exceeds the amount of his or her personal exemptions and standard deduction.
What is the difference between the G-45 and the G-49 Forms? The G-45 is the 'periodic' form which is filed either monthly, quarterly, or semiannually. The G-49 is the annual or so called "reconciliation" form which is filed annually.
Every partnership must file information returns if it makes payments of rents, commissions, or other fixed or determinable income totaling $600 or more to any one person in the course of its trade or business during the calendar year.
