Step-By-Step Instructions For Filling In Your Form G-45 (Periodic Return) (Page 6 of 11) in pdf

Step 41 — If you have claimed any exemptions/deductions for the

7. If the amended Form G-45 is being filed after the due date of the

period, be sure you have attached a completed Schedule GE (Form

original Form G-45, and if there is an amount entered on line

G-45/G-49), General Excise/Use Tax Schedule of Exemptions and

30, enter on line 31 the amount of any penalty and/or interest

Deductions, and enter the “GRAND TOTAL OF EXEMPTIONS/

now due. On a timely filed original Form G-45, a penalty of 20%

DEDUCTIONS CLAIMED” from Schedule GE (Form G-45/G-49)

of the tax due will be assessed if any tax remains unpaid after

on line 34.

60 days from the prescribed due date of the original Form G-45.

The 60-day period is calculated beginning with the prescribed

Step 42 — Sign your name and write your title and the date in the

due date, even if the prescribed due date falls on a Saturday,

spaces provided on Page 1 of the Form G-45 (see Figure 5).

Sunday, or legal holiday. This penalty is applicable to amended

IMPORTANT:

Please fill in each column of your business

Form G-45s for timely filed original Form G-45s. Interest at

activity(ies) with a dollar amount or zero (0) or processing errors

the rate of 2/3 of 1% per month or part of a month shall be

will result. Also, write “GE”, the filing period (e.g., “Jan 2013”), your

assessed on unpaid taxes and penalties assessed beginning

Hawaii Tax I.D. No., and your daytime phone number on your check

with the first calendar day after the date prescribed for payment,

or money order so it will be properly credited if it is accidentally

whether or not that first calendar day falls on Saturday, Sunday,

separated from your tax return.

or legal holiday.

8. Add lines 30 and 31 and enter the total on line 32, “TOTAL

INSTRUCTIONS FOR FILING AN AMENDED FORM G-45

AMOUNT DUE AND PAYABLE”.

If you file your Form G-45 and later become aware of any changes

9. Enter on line 33 the amount of any payment being made with

you must make to reported income or exemptions/deductions, you

the amended Form G-45. If the amended Form G-45 is being

may file an amended return on Form G-45 to change the Form

filed after the due date of the original Form G-45, include any

G-45 you already filed.

additional penalty and interest in your payment. Attach your

check or money order for this amount payable to “Hawaii State

Complete your amended Form G-45 as follows:

Tax Collector” in U.S. dollars drawn on any U.S. bank where

1. Darken the oval at the top of Page 1 of the Form G-45 to

indicated on the front of the amended Form G-45. Write “GE”,

designate that this is an amended return (see Figure 1).

the filing period, your Hawaii Tax I.D. No., and your daytime

2. Enter the correct amounts of values, gross proceeds or gross

phone number on your check or money order.

income, exemptions/deductions, taxable income, and taxes due

Send your check or money order and the amended Form

which should have been reported on the original Form G-45.

G-45 to:

Follow Steps 1 through 32 above used to complete your original

Hawaii Department of Taxation

return. (NOTE: Entries which were correctly reported on the

P.O. Box 1425

original Form G-45 also must be entered on the appropriate

Honolulu, HI 96806-1425

line(s). Failure to do so will result in a change from the

correct amount to -0-.)

DO NOT SEND CASH. An amended Form G-45 can also be filed

3. As of the date the amended return is filed, enter on line 26

and payment made electronically at

the amounts of any penalty and/or interest assessed for the

period. Penalty and interest are generally assessed because

10. If any exemptions/deductions are claimed, complete and attach

the original return was filed after the filing deadline or because

Schedule GE to the amended Form G-45. The amount and

the taxes due were not paid in full by the filing deadline.

type of exemptions/deductions claimed must be individually

listed even if reported correctly on the original Form G-45 filed.

4. Enter on line 28 the total amount of taxes, additional

assessments, and penalty and/or interest paid less any refunds

11. Enter the total of all exemptions/deductions reported on

received for the period.

Include payments made with the

Schedule GE on line 34.

original periodic return as well as any supplemental payments

12. Sign your name and write your title and date in the spaces

made after the original periodic return was filed. REMINDER:

provided on Page 1 of the amended Form G-45 (see Figure 5).

Payments are applied first to recover costs incurred by the

IMPORTANT: Please fill in each column of your business

Department, then to any interest due, then to penalties, and

activity(ies) with a dollar amount or zero (0) or processing

finally, to taxes.

errors will result. Also, write “GE”, the filing period (e.g., “Jan

5. If line 27 is LESS THAN line 28, subtract line 27 from line 28

2013”), your Hawaii Tax I.D. No., and your daytime phone

and enter the result on line 29, “CREDIT TO BE REFUNDED”.

number on your check or money order, if applicable, so that it

6. If line 27 is MORE THAN line 28, subtract line 28 from line 27

may be properly credited if it is accidentally separated from the

and enter the result on line 30, “ADDITIONAL TAXES DUE”.

tax return.

Page 6

Step-By-Step Instructions For Filling In Your Form G-45 (Periodic Return) Page 6

Related Articles

Related forms

Related Categories