General Instructions For Filing The General Excise/use Tax Returns - Hawaii Department Of Taxation Page 12
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23Deductions, and enter the “GRAND TOTAL OF EXEMPTIONS/
7. If the amended Form G-45 is being filed after the due date of the
DEDUCTIONS CLAIMED” from Schedule GE (Form G-45/G-49)
original Form G-45, and if there is an amount entered on line
on line 34.
30, enter on line 31 the amount of any penalty and/or interest
now due. On a timely filed original Form G-45, a penalty of 20%
Step 42 — Sign your name and write your title and the date in the
of the tax due will be assessed if any tax remains unpaid after
spaces provided on Page 1 of the Form G-45 (see Figure 5).
60 days from the prescribed due date of the original Form G-45.
IMPORTANT:
Please fill in each column of your business
The 60-day period is calculated beginning with the prescribed
activity(ies) with a dollar amount or zero (0) or processing errors
due date, even if the prescribed due date falls on a Saturday,
will result. Also, write “GE”, the filing period (e.g., January 2013;
Sunday, or legal holiday. This penalty is applicable to amended
January - March 2013; January - June 2013), your Hawaii Tax I.D.
Form G-45s for timely filed original Form G-45s. Interest at
No., and your daytime phone number on your check or money order
the rate of 2/3 of 1% per month or part of a month shall be
so it will be properly credited if it is accidentally separated from your
assessed on unpaid taxes and penalties assessed beginning
tax return.
with the first calendar day after the date prescribed for payment,
whether or not that first calendar day falls on Saturday, Sunday,
INSTRUCTIONS FOR FILING AN AMENDED FORM G-45
or legal holiday.
If you file your Form G-45 and later become aware of any changes
8. Add lines 30 and 31 and enter the total on line 32, “TOTAL
you must make to reported income or exemptions/deductions, you
AMOUNT DUE AND PAYABLE”.
may file an amended return on Form G-45 to change the Form
9. Enter on line 33 the amount of any payment being made with
G-45 you already filed.
the amended Form G-45. If the amended Form G-45 is being
Do NOT file an amended Form G-45 if the General Excise/Use Tax
filed after the due date of the original Form G-45, include any
Annual Return & Reconciliation, Form G-49, has already been filed
additional penalty and interest in your payment. Attach your
for the tax year.
check or money order for this amount payable to “Hawaii State
Tax Collector” in U.S. dollars drawn on any U.S. bank where
Complete your amended Form G-45 as follows:
indicated on the front of the amended Form G-45. Write “GE”,
1. Darken the oval at the top of Page 1 of the Form G-45 to
the filing period, your Hawaii Tax I.D. No., and your daytime
designate that this is an amended return (see Figure 1).
phone number on your check or money order.
2. Enter the correct amounts of values, gross proceeds or gross
Send your check or money order and the amended Form
income, exemptions/deductions, taxable income, and taxes due
G-45 to:
which should have been reported on the original Form G-45.
Hawaii Department of Taxation
Follow Steps 1 through 32 above used to complete your original
P.O. Box 1425
return. (Note: Entries which were correctly reported on the
Honolulu, HI 96806-1425
original Form G-45 also must be entered on the appropriate
line(s). Failure to do so will result in a change from the
DO NOT SEND CASH. An amended Form G-45 can also be filed
correct amount to -0-.)
and payment made electronically at
3. As of the date the amended return is filed, enter on line 26
10. If any exemptions/deductions are claimed, complete and attach
the amounts of any penalty and/or interest assessed for the
Schedule GE to the amended Form G-45. The amount and
period. Penalty and interest are generally assessed because
type of exemptions/deductions claimed must be individually
the original return was filed after the filing deadline or because
listed even if reported correctly on the original Form G-45 filed.
the taxes due were not paid in full by the filing deadline.
11. Enter the total of all exemptions/deductions reported on
4. Enter on line 28 the total amount of taxes, additional
Schedule GE on line 34.
assessments, and penalty and/or interest paid less any refunds
received for the period.
Include payments made with the
12. Sign your name and write your title and date in the spaces
original periodic return as well as any supplemental payments
provided on Page 1 of the amended Form G-45 (see Figure 5).
made after the original periodic return was filed. REMINDER:
IMPORTANT: Please fill in each column of your business
Payments are applied first to recover costs incurred by the
activity(ies) with a dollar amount or zero (0) or processing errors
Department, then to any interest due, then to penalties, and
will result. Also, write “GE”, the filing period (e.g., January
finally, to taxes.
2013; January - March 2013; January - June 2013), your Hawaii
5. If line 27 is LESS THAN line 28, subtract line 27 from line 28
Tax I.D. No., and your daytime phone number on your check or
and enter the result on line 29, “CREDIT TO BE REFUNDED”.
money order, if applicable, so that it may be properly credited if
it is accidentally separated from the tax return.
6. If line 27 is MORE THAN line 28, subtract line 28 from line 27
and enter the result on line 30, “ADDITIONAL TAXES DUE”.
Page 12
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