DAVID Y. IGE

MARIA E. ZIELINSKI

GOVERNORDIRECTOR OF TAXATIONSHAN TSUTSUIDAMIEN A. ELEFANTE

LT. GOVERNOR

DEPUTY DIRECTOR

STATE OF HAWAII

DEPARTMENT OF TAXATIONP.O. BOX 259
HONOLULU, HAWAII 96809

PHONE NO: (808) 587-1540
FAX NO: (808) 587-1560

May 30, 2017

DEPARTMENT OF TAXATION ANNOUNCEMENT NO. 2017-05
RE:Schedule GE (Form G-45/G-49) and Form G-75 required with periodic and annual
general excise tax filings

This Tax Announcement describes when Schedule GE and Form G-75 must accompany
general excise tax (GET) returns filed with the Department of Taxation (Department).
I. Schedule GE (Form G-45/G-49) required.
For periods beginning on or after July 1, 2017, the Department will enforce therequirement that a completed Schedule GE accompany any periodic and annual GET return thatis filed with the Department. If a taxpayer makes no claim for any GET exemptions, deductions,or other benefits reported on Schedule GE, then a completed Schedule GE is not required withthe return.
Penalty for Failure to Comply
If a taxpayer fails to file a completed Schedule GE with the periodic or annual GET
return, any exemptions, deductions, or other benefits claimed by the taxpayer will be denied by
the Department. Thus, any Schedule GE filed with a GET return must properly report theamount of each deduction, exemption, or other benefit claimed by the taxpayer on that GET
return.
If an exemption, deduction or other benefit is denied the tax liability will be recalculated
and penalties and interest will be assessed when applicable.
II. Form G-75 required.
Part V (Schedule of Assignment of Taxes by District) of Forms G-45 and G-49 must becompleted by all taxpayers. Any Form G-45 or G-49 of which Part V is not completed will not
be accepted by the Department.
For periods beginning on or after July 1, 2017, the Department will also enforce therequirement that a completed Form G-75 accompany any GET return which reports income
assigned to more than one district. When income is assigned to more than one district, theDepartment of Taxation Announcement No. 2017-05
May 30, 2017
Page 2 of 2

“MULTI” oval in Part V of Form G-45 or G-49 must be shaded. If a taxpayer does business inonly one district in any period, and thus does not shade the “MULTI” oval, then a completed
Form G-75 will not be required with the return.
Penalties for Failure to Comply
Section 237-8.6(f), Hawaii Revised Statutes (HRS) requires taxpayers to summarize theamount of taxes assigned to each taxation district with each periodic and annual GET return thatis filed. Section 237-8.6(g), HRS, imposes the penalty for failure to file a return imposed bysection 231-39, HRS, to any failure to file the summary schedule required by section 237-8.6(f),HRS. Section 237-8.6(g), HRS, also imposes a penalty of ten percent on the tax and surcharge
due if the schedule required by section 237-8.6(f), HRS, is not filed or is filed but incorrectly
assigns tax among the taxation districts.
Thus, failure to complete Part V of the G-45 and G-49 or failure to include a completed
Form G-75 with periodic and annual GET returns will result in the imposition of a failure to filepenalty as defined in section 231-39, HRS, as well as an additional penalty as defined in section237-8.6(g), HRS.
Tax forms and instructions are available on the Department’s website at tax.hawaii.gov.
For additional information please contact the Technical Section by phone at (808) 587-1577 orby email at tax.technical.section@hawaii.gov.

MARIA E. ZIELINSKI
Director of Taxation

HRS sections explained: §§ 231-3, 231-39, 237-8.6