Transcription of GENERAL INSTRUCTIONS FOR FILING THE GENERAL …
{{id}} {{{paragraph}}}
Page 1(REV. 2021)STATE OF HAWAII DEPARTMENT OF TAXATIONGENERAL INSTRUCTIONS FOR FILING THE GENERAL EXCISE/USE TAX RETURNSCONTAINS THE FOLLOWING: Page Excise/Use Tax Returns GENERAL INSTRUCTIONS ..2-4 GENERAL Excise/Use Tax Activity Classifications ..4-6 Step-By-Step INSTRUCTIONS for Filling in Your Form G-45 (Periodic Return)..7-12 INSTRUCTIONS for FILING an Amended Form G-45 ..12 Step-By-Step INSTRUCTIONS for Filling in Your Form G-49 (Annual Return and Reconciliation) .13-17 INSTRUCTIONS for FILING an Amended Form G-49 ..18 Schedule of GENERAL Excise Tax Exemptions and Deductions ..19-22 Division of Gross Income Among Taxpayers ..22 Schedule of Use Tax Exemptions and Deductions ..22-23 Schedule of County Surcharge Exemptions and Deductions ..23 REMINDER: A county surcharge on the State s GENERAL excise and use taxes is imposed on Hawaii taxpayers.
(rather than its partners) is required to pay gener - al excise and use tax. However, if the grantor of a revocable living trust reports all items of the trust’s income on the grantor’s individual net income tax return, the grantor rather than the trust will report and pay GET on the trust’s income. See TIR No. 94-5 for more information.
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}