Form G-49 at a glance
What it is: FORM G-49 is the STATE OF HAWAII - DEPARTMENT OF TAXATION GENERAL EXCISE/USE ANNUAL RETURN & RECONCILIATION.
Who signs: IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.
What to bring and attach to Form G-49
ATTACH CHECK OR MONEY ORDER HERE.
A filled-in Form G-49 example: a retail shop reports its general excise tax
How to fill out Form G-49, box by box
Amended return, tax year ending and Hawaii tax I.D.
Fill in this oval ONLY if this is an AMENDED return.
Enter the TAX YEAR ENDING (mm dd yy), the HAWAII TAX I.D. NO. GE and the Last 4 digits of your FEIN or SSN.
Write the NAME.
Part I, General Excise and Use Taxes at 1/2 of 1%
In PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005), enter in Column a the BUSINESS VALUES, GROSS PROCEEDS OR GROSS INCOME, in Column b the EXEMPTIONS/DEDUCTIONS (Attach Schedule GE) and in Column c the TAXABLE INCOME (Column a minus Column b).
1. Wholesaling, 2. Manufacturing, 3. Producing, 4. Wholesale Services, 5. Landed Value of Imports for Resale and 6. Business Activities of Disabled Persons.
7. Sum of Part I, Column c (Taxable Income) - Enter the result here and on page 2, line 24, Column c. PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)
Part II, Retailing, Services, Contracting, Commissions, Rentals and Interest
8. Retailing, 9. Services Including Professional, 10. Contracting, 11. Theater, Amusement and Broadcasting, 12. Commissions, 13. Transient Accommodations Rentals, 14. Other Rentals, 15. Interest and All Others and 16. Landed Value of Imports for Consumption.
17. Sum of Part II, Column c (Taxable Income) - Enter the result here and on page 2, line 25, Column c.
Signature, title, date and daytime phone number
DECLARATION - I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the General Excise and Use Tax Laws, and the rules issued thereunder.
Sign in SIGNATURE and enter the TITLE, DATE and DAYTIME PHONE NUMBER.
Part III, Insurance Commissions
PART III - INSURANCE COMMISSIONS @ .15% (.0015) Enter this amount on line 26, Column c. 18. Insurance Commissions.
Part IV, County Surcharge
18 PART IV - COUNTY SURCHARGE - Enter the amounts from Part II, line 17, Column c attributable to each county. Multiply Column c by the applicable county rate(s) and enter the total of the result(s) on Part VI, line 27, Column e.
19. Oahu (rate = .005), 20. Maui (rate = .005), 21. Hawaii (rate = .005) and 22. Kauai (rate = .005).
Part V, Schedule of Assignment of Taxes by District
PART V - SCHEDULE OF ASSIGNMENT OF TAXES BY DISTRICT (ALL taxpayers MUST complete this Part and may be subject to a 10% penalty for noncompliance.)
DARKEN the oval of the taxation district in which you have conducted business: 23. Oahu Maui Hawaii Kauai MULTI.
IF you did business in MORE THAN ONE district, darken the oval “MULTI” and attach Form G-75.
Lines 24 to 39: Taxes Due, Payments and Amount Due
24. Enter the amount from Part I, line 7 x .005.
25. Enter the amount from Part II, line 17 x .04.
26. Enter the amount from Part III line 18, Column c x .0015.
27. COUNTY SURCHARGE TAX. See Instructions for Part IV. Multi district complete Form G-75.
28. TOTAL TAXES DUE. Add column e of lines 24 through 27 and enter result here (but not less than zero). If you did not have any activity for the period, enter “0.00” here.
29. Amounts Assessed During the Period: PENALTY $ INTEREST $
30. TOTAL AMOUNT. Add lines 28 and 29.
31. Total payments made less any refunds received for the tax year
32. CREDIT CLAIMED ON ORIGINAL ANNUAL RETURN. (For Amended Return ONLY)
33. NET PAYMENTS MADE. Line 31 minus line 32.
34. CREDIT TO BE REFUNDED. Line 33 minus line 30.
35. ADDITIONAL TAXES DUE. Line 30 minus line 33.
36. FOR LATE FILING ONLY: PENALTY $ INTEREST $
37. TOTAL AMOUNT DUE AND PAYABLE (Add lines 35 and 36). 38. PLEASE ENTER THE AMOUNT OF YOUR PAYMENT. If you are NOT submitting a payment with this return, please enter “0.00” here.
39. GRAND TOTAL OF EXEMPTIONS/DEDUCTIONS CLAIMED. (Attach Schedule GE) If Schedule GE is not attached, exemptions/deductions claimed will be disallowed.
More rules for Form G-49
Continued on page 2 - Parts V & VI MUST be completed.
Write the Name, the Hawaii Tax I.D. No. GE, the Last 4 digits of your FEIN or SSN and the TAX YEAR ENDING (mm dd yy).
Common questions about Form G-49
Is there a deadline?
Form G-49 is due on or before the 20th day of the fourth month following the close of the tax year.[2]
Where do I file it?
Where to File Mail your general excise and use tax returns and payments to: Hawaii Department of Taxation P.O. Box 1425 Honolulu, HI 96806-1425[2]
Sources
[1] Form G-49 (Rev. 2023), General Excise/Use Annual Return & Reconciliation, State of Hawaii Department of Taxation (the Official source link on this page).
[2] files.hawaii.gov, where_to_file. Accessed November 2, 2026.
