Hawaii Information Return for Unlicensed Contractors on Federal Construction Projects

Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Clear Form
FORM G-15
(REV. 2016)

STATE OF HAWAII - DEPARTMENT OF TAXATION

Information Return for Unlicensed Contractors on
Federal Construction Projects

1. Name of contractor

20

2. Contractor’s SSN or FEIN

3. DBA or C/O
4. Address (number and street) of contractor

5. City, state, and postal/ZIP code

6. Name of common parent, if applicable (see instructions)

7. Common parent’s FEIN

8. Name of federal agency
10. Address (number and street) of federal agency

9. Federal agency’s phone number
(
)
11. City, state, and postal/ZIP code of federal agency

12. Contract award date

14. Contract number

13. Expected date of completion

PENALTY FOR FAILING TO FILE WITHIN THIRTY DAYS OF THE CONTRACT AWARD 16. Number of months
DATE ($1,000 PER MONTH, OR FRACTION THEREOF, MAX $6,000)

15. Contract award amount
$
17. PENALTY DUE
$

DECLARATION
I declare, under the penalties set forth in section 231-36, Hawaii Revised Statutes (HRS), that I have examined this form, including attachments, and to the best of my
knowledge and belief, it is true, correct, and complete.

SIGNATURE					

TITLE					  DATE

General Instructions

Specific Instructions

Purpose of form. Every person or company intending to do business in
Hawaii, including every individual who is self-employed, must apply for
a general excise tax (GET) license. Every contractor that is awarded a
contract with the federal government for any construction project located
in Hawaii and does not possess a valid GET license on the date that the
contract is awarded is required to report information about their federal
contract to the Department of Taxation. For the purpose of completing
Form G-15, a “contract with the federal government” is an obligation of a
federal agency to pay money or other property to a contractor in return for
the performance of contracting activities as defined in Chapter 237, HRS,
for a construction project located in Hawaii. A contract includes a written
agreement between the federal agency and the contractor, an award or
notice of award, a job order or task letter issued under a basic ordering
agreement, a letter contract, or an order that is effective only on written
acceptance or performance.

Box 1. Enter the full legal name of the contractor. For individuals, including
sole proprietors, enter your first name, middle initial, and last name.

Who must file. Every contractor that does not possess a valid GET license
on the date it is awarded a contract with the federal government for any
construction project located in Hawaii is required to file Form G-15 and
obtain a GET license.

Box 2. If the contractor is an individual, including a sole proprietor, enter
the contractor’s social security number (SSN). For all others, enter the
contractor’s federal employer identification number (FEIN).
Box 3. Enter the trade name of the business if different from the legal
name. The trade name is the ‘‘doing business as’’ (DBA) name.
Box 4. Enter the address (number and street) of the contractor.
Box 5. Enter the city, state, and postal/zip code of the contractor.
Box 6. If the contractor is a member of an affiliated group of corporations
that files its federal income tax returns on a consolidated basis, enter the
name of the common parent of the affiliated group.
Box 7. If the name of the common parent is entered in box 6, enter the
FEIN of the common parent.
Box 8. Enter the name of the federal agency that the contractor entered
into a contract with.

When to file. You must file within thirty days of the contract being awarded.
If the regular due date falls on a Saturday, Sunday, or legal holiday, file by
the next business day.

Box 9. Enter the federal agency’s office telephone number.

Penalty. The penalty for failure to file a return within thirty days of the
contract award date is $1,000 per month, or fraction thereof, for each
month that a failure to file exists, up to a maximum of $6,000.

Box 11. Enter the city, state, and postal/zip code of the federal agency
listed in Box 8.

Where to file. File Form G-15 with:
	
	
	
	

Hawaii Department of Taxation
Office Audit Branch
P.O. Box 259
Honolulu, HI 96809-0259.

Exceptions. You do not need to file Form G-15 for any contract:

Box 10. Enter the address (number and street) of the federal agency listed
in Box 8.

Box 12. Enter the date that the contract was awarded.
Box 13. Enter the expected date of completion of the contract. To
determine this date, use any reasonable method, such as the expected
contract delivery date under the contract schedule.
Box 14. Enter the contract number.
Box 15. Enter the total amount of the contract awarded.

1. With a subcontractor (unless the subcontractor is the federal
	government).

Box 16. Enter the number of months, if any, that are subject to the penalty.
See Penalty above for more information.

2. Where, in making the agreement, you are acting in your capacity
	 as an employee of the federal government; for example, any
	 employment contract under which the employee is paid wages
	 subject to federal income tax withholding.

Box 17. Multiply the number in Box 16 by $1,000 (max $6,000). This is
the amount of penalty due. Enclose a check or money order payable to
“HAWAII STATE TAX COLLECTOR” in U.S. dollars with Form G-15. Write
“Form G-15 penalty” on your check or money order.

3. With a state or local government or agency or any subsidiary agency.

Signature. This form is not valid unless you sign it. Sign your name,
write your title and the date in the spaces provided. For corporations or
partnerships, this form must be signed by an officer, partner, member or
duly authorized agent.

4. That is confidential or classified and that meets the requirements of
	 Internal Revenue Code section 6050M(e).

FORM G-15