Fillable Form Bb-1 - Registration Fee Worksheet (Page 2 of 2) in pdf

Form BB-1 Instructions (Rev. 2015)

Line 9. Check the box to indicate your annual tax accounting period. If you

Form UC-86, “Waiver of Employer’s Experience Record”, is filed

use a fiscal year, enter your fiscal year end month and day (MM/DD).

within sixty (60) days after the date of acquisition or by March 1 of

the following year; and

• Calendar Year — 12 consecutive months (01/01 through 12/31).

The predecessor cleared all contributions and reports due to the UI

• Fiscal Year — 12 consecutive months ending on the last day of any month

Division.

except December. It also includes a fiscal year that varies from 52 to 53

If these conditions are met, the predecessor’s rate is assigned immediately

weeks that may not end on the last day of the month.

to your account. However, if the Form UC-86 is filed after sixty days but by

Line 10. Check the box to indicate your accounting method.

March 1 of the next year, the experience record of the predecessor and

• Cash — Check this box if you report your income when you actually

successor employers will be combined to determine your rate for the

or constructively receive it. For example, if you performed a service in

following calendar year. Contact the nearest UI office to obtain Form UC-86.

March and received payment in May, you would report the income in

Line 26. Enter the date you hired or anticipate hiring employees. If you do

May when you received the payment.

not anticipate hiring any employees, enter “N/A”.

• Accrual — Check this box if you report your income when it is earned. For

Line 28. You must obtain a separate retail tobacco permit for each retail

example, if you performed a service in February and received payment

location (including vehicles) where you sell retail tobacco products. You

in April, you would report the income in February when you earned it.

must conspicuously display your permit at your retail location at all times.

Line 11.

List your 6-digit North American Industry Classification

If your retail location is a vehicle, you must have your permit in the vehicle.

System (NAICS) code and principal business activity. Your NAICS

Line 32. FILING PERIOD — Estimate your annual tax liability for each tax

code is the business or professional activity code that you will

report on your federal income tax return. The codes are online at

type you registered for on line 1. Then use the table below to select a filing

or in the federal income tax return

period. You may choose a more frequent filing period than required, but may

not choose a less frequent filing period. You may find it convenient to use the

instructions. If you have multiple activities, list the percentage of your gross

same filing period for your GE/Use, TA, and RVST taxes.

receipts that each activity represents. If you need more space, attach a

separate sheet.

UI Contributions must be filed quarterly.

• Example 1: 541110 Legal services

Liquor, Cigarette and Tobacco, and Liquid Fuel taxes must be filed monthly.

• Example 2: 236110 Building construction (single-family residential 70%,

Type

Annual Estimated

Filing period

hotel 10%, commercial 10%, industrial 10%).

Tax Liability

Line 16. For GE One-Time Event applicants ONLY, enter the name of your

event (e.g., XYZ Learning Center’s Desktop Publishing Conference).

$0 — $2,000

Semiannual

GE/Use

Line 17. Disability Exemption — A blind, deaf or totally disabled person

$2,001 — $4,000

Quarterly

may exempt $2,000 of gross income from GET. All other gross income is

RVST

subject to 0.5% GE tax. To apply, file Form N-172 with DOTAX.

More than $4,000

Monthly

• If Form N-172 was approved, check YES and attach a copy of your

GE One-Time Event

Monthly

approval letter.

• If Form N-172 was not approved or not filed, check NO.

$5,000 or less

Quarterly

Withholding

Line 21. Provide the information below based on the type of ownership you

More than $5,000

Monthly

selected on line 5.

• Sole proprietorship. List the proprietor’s and the spouse’s (if applicable)

SIGNATURE LINE —

social security number (SSN), name, title (owner or spouse), residential

An owner, partner or member, corporate officer, or authorized agent (e.g.,

address, and contact telephone number.

CPA or attorney) with a power of attorney, must sign and date the application.

• General or limited partnership. List each partner’s SSN, title, residential

SUBMITTAL OF FORM —

address, and contact telephone number. If the partner is not an individual,

Please retain a copy of your application for your records.

enter the partner’s FEIN.

If you file in person, you will receive a Hawaii Tax ID immediately.

• Corporation, S Corporation, or Other including a nonprofit organization.

List each officer’s SSN, name, title, residential address, and contact

To file by mail, please mail the original application (both pages) to the

telephone number.

DOTAX address listed below. Your application will be processed in

approximately 3 to 4 weeks. If you have or plan to have employees, your

• Single-member LLC or LLC. List each member’s SSN, name, title,

application will be forwarded to the Department of Labor and Industrial

residential address, and contact telephone number. If the member is not

Relations’ UI Division. The UI Division will send you an employer account

an individual, enter the member’s FEIN.

identification number and post registration packet within two weeks.

• Federal agency or fiduciary. Line 21 is optional.

Line 22. If you have succeeded to the business of another employer, you

may acquire your predecessor’s experience record for UI tax purposes if:

UNEMPLOYMENT INSURANCE

An individual or organization which has, or plans to have, one or more

requirements are met. To elect this exclusion option, Form UC-336 should

employees must register with the UI Division within twenty (20) days

be obtained from and submitted to the nearest UI office. This exclusion shall

after services in employment are first performed. If an employing unit is

be effective the first day of the calendar quarter in which the application is

subject to the provisions of Chapter 383, Hawaii Revised Statutes, it will be

filed with the DOL.

assigned an employer account identification number, also commonly known

NONPROFIT ORGANIZATIONS

as the Department of Labor (DOL) number. A post registration packet will

Nonprofit organizations qualifying for income tax exemption under Section

then be issued which includes quarterly contribution forms.

501(c)(3) of the Internal Revenue Code may self-finance benefits to their

FAMILY OWNED CORPORATIONS

employees on a reimbursable basis. If further details are required, please

A family-owned corporation with no more than two (2) family members

contact the UI Office in your county.

related by blood or marriage who, as the only employees, each own at least

LIMITED LIABILITY COMPANIES (LLCs)

fifty (50) percent of the shares issued by the corporation, may apply for

If IRS Forms 8832 and/or 2553 were filed, attach a copy of the form(s).

exclusion from UI coverage provided an application is filed and qualifying

WHERE TO GET INFORMATION

HAWAII DEPARTMENT OF TAXATION

DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS

P.O. Box 259

Unemployment Insurance Division

Honolulu, HI 96809-0259

830 Punchbowl St., Room 437

Tel. No.: 808-587-4242

Honolulu, HI 96813

Toll-Free: 1-800-222-3229

Tel. No.: 808-586-8913

Telephone for the Hearing Impaired

808-586-8914

labor.hawaii.gov

808-587-1418

1-800-887-8974 (toll-free)

tax.hawaii.gov

Form BB-1

Form Bb-1 - Registration Fee Worksheet Page 2

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