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Hawaii Free Printable Schedule GE, Form G-45/G-49, Rev 2018, General Excise/Use Tax Schedule of Exemptions and Deductions for 2019 Hawaii General Excise / Use Tax Schedule of Exemptions and Deductions

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General Excise / Use Tax Schedule of Exemptions and Deductions
Schedule GE, Form G-45/G-49, Rev 2018, General Excise/Use Tax Schedule of Exemptions and Deductions

Clear Form Schedule GE STATE OF HAWAII — DEPARTMENT OF TAXATION General Excise/Use Tax Schedule of Exemptions and Deductions (Form G-45/G-49) (Rev. 2018) If you are claiming exemptions/deductions on your periodic and annual general excise/use tax return (Forms G-45 and G-49), you MUST complete and attach this form to your tax return. Name: Period Ending (MM/YY) Tax Year Ending (MM/DD/YY) Hawaii Tax I.D. No. PART I — LIST DETAILS CONCERNING “EXEMPTIONS” AND “DEDUCTIONS” CLAIMED Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your general excise tax return. If claims are not explained here, exemptions and/or deductions will be disallowed and proposed assessments prepared against you. If you are claiming a deduction for payments to subcontractors, you must complete both Parts I and III. For subleases, see Form G-72 and complete both Parts I and IV. For wholesale sales of amusements, see Form G-81. See page 2 for Specific Instructions. AMOUNT ACTIVITY / ED CODE P P P P AMOUNT ACTIVITY / ED CODE P P P P AMOUNT ACTIVITY / ED CODE P P P P Grand Total of Exemptions and Deductions — Transfer to Form G-45, line 37 or Form G-49, line 39. If more space is needed, attach a schedule. Include the total deductions claimed from any attachments in this total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART II — ­­FEDERALLY PREEMPTED DEDUCTION EXPLANATION If the amount claimed is exempt due to federal preemption, cite the federal statute (i.e., title and section of the United States Code) and provide an explanation of the exemption. If more space is needed, attach a statement. PART III — SUBCONTRACTOR INFORMATION If you claimed a subcontractor deduction, complete the required information below. If you have more than three (3) subcontractors, show those accounting for the largest deductions on this page and attach a schedule with the information for the remaining subcontractors. HAWAII TAX I.D. NO. NAME AND DBA NAME     AMOUNT GE GE GE Total Subcontract Deductions Claimed. Include the total deductions claimed from any attachments in this total . . . PART IV — LESSOR INFORMATION FOR SUBLEASE DEDUCTION If you claimed a sublease deduction, complete the required information below for each of your LESSORs. If you made deductible payments to more than two lessors, show those that received the largest amounts on this page and attach a statement that includes the information for the other Lessors. HAWAII TAX I.D. NO. NAME AND DBA NAME GE GE PART V — CLASSIFICATION AND INFORMATION FOR DIVISION OF INCOME If you split your gross income with another licensed taxpayer under §237-18, complete the required information below for the other taxpayers and their share of the income. If you split income with more than three (3) taxpayers, show those with the largest income on this page and attach a list with the information for the other taxpayers. For more information, see the Part V Instructions. HAWAII TAX I.D. NO. NAME AND DBA NAME §CODE     AMOUNT GE GE GE Schedule GE (Rev.2018) SCHGE_F 2018A 01 VID01 ID NO 01 Schedule GE Instructions (Rev. 2018) Page 2 Specific Instructions for Part I Details of Exemptions/Deductions (ED) Note: Most ordinary business expenses are NOT DEDUCTIBLE (e.g., materials, supplies, etc.) on your general excise tax return. You must explain your exemptions and deductions, otherwise they will be disallowed and you will owe more taxes. For each exemptions/ deductions you have claimed, enter: 1. For the “Activity” column, enter the Part and line number from your general excise tax return for the activity. For example, the activity code for Wholesaling is “P11,” since Wholesaling is Part I, line 1; for Contracting it is “P210,” since Contracting is Part II, line 10; for Insurance Commissions it is “P318,” since Insurance Commissions is Part III, line 18; and for “City & County of Honolulu Surcharge Tax” it is “P419,” since it is on line 19 of Part IV. 2. For the ED Code please see the list of codes below and enter the corresponding Exemption/Deduction code. 3. Enter your total amount of the exemption/deduction claimed for that Activity and ED Code. Example: Taxpayer A has made a $2,000 sale of tangible personal property to the Federal Government. Taxpayer A enters the following to justify their deduction entered in Column b of the General Excise Tax Return: AMOUNT ACTIVITY / ED CODE P 28!/141  Description (HRS) A ED Code Affordable Housing (§§46-15.1, 201H-36, 237-29, 238-3(j))............................................100 Air Pollution Control Facilities (§§237-27.5, 238-3(k))........................................................101 Aircraft Leasing (§§237-24.3(11), 238-1)...........102 Aircraft Service and Maintenance Facility (§§237-24.9, 238-1)..........................103 B Bad Debts (§237-3(b)).........................................104 C Certain Convention, Conference and Trade Show (§237-16.8)..........................................105 Common Paymaster Exemption (§237-23.5(b)).........106 Contracting Activity in an Enterprise Zone (§209E-11)............................................107 County Surcharge – County of Oahu Certain Contracts Entered into Before 6/30/2006 (§237-8.6(c))...............108 No Nexus Sales (§237-8.6)............................109 Counties of Kauai and Hawaii Certain Contracts Entered into Before 6/30/2018 (§237-8.6(c))...............155 !!!,!!2,000 .00 Description (HRS) F ED Code Federal Cost-Plus Contractors (§237-13(3)(C)).....117 Federal Preempted Amount (§§237-22, 238-3(a))....................................118* Food Stamps and WIC (§237-24.3(5))................119 Foreign Trade Zone Sales (§212-8).....................120 H Description (HRS) P ED Code Patient-Centered Community Care (§237-24(18))...... 134 Petroleum Refining (§237-27).............................135 Potable Water (§237-23(a)(7)).............................136 Professional Employer Organizations (§237-24.75(3))..............................................137 Producers (Certain property used (§238-4))........138 Hawaii Convention Center Operator (§237-24.75(2)).............................................121 Hotel Operator/Suboperator (§237-24.7(1))........122 R I S Insurance Proceeds Received Because of a Natural Disaster (§237-24.7(6))..................123 Intercompany Charges (§237-23.5(a)).................124 Real Estate Sales (§237-3(b))..............................139 Reimbursement of Payroll Costs (§237-24.7(9))........140 D N Diplomats and Consular Officials (§§237-24.3(10), 238-1).................................110 Disability Provisions (§237-24(13))....................111 Discounts and Returned Merchandise (§237-3(b))......112 Drugs and Prosthetic Devices (§237-24.3(6)).....113 Sales Tax Offset (§§237-22(b), 238-3(i))............154 Sales to Federal Government and Credit Unions (§237-25(a))............................141 Scientific Contracts (§§237-26, 238-3(j))............142 Service Related to Ship & Aircraft (§237-24.3(3))......143 Shipbuilding and Ship Repairs (§237-28.1).........144 Shipping and Handling of Agricultural Commodities (§237-24.3(1)).........................145 Small Business Innovation Research Grants (§237-24.7(10))...................146 Stock Exchange Transactions (§237-24.5)..........147 Subcontract Deduction (§237-13(3)(B))............148* Sugar Cane Payments to Independent Producers (§237-24(14))................................149 Non-profit Organizations (§237-23)....................130 T O Taxes Passed On (§§237-24(8), 237-24(9), 237-24(10), 237-24(11), 237-24(12), 237-24.3(7), 237-24.7(3)) (Caution, see Forms G-45/G-49 Instr.)................150 E Employee Benefit Plans (§237-24.3(4))..............114 Enterprise Zones (§209E-11)...............................115 Exported Services (§237-29.53)..........................116 L Labor Organizations (§237-24.3(9))....................125 Lease and Sublease of Real Property (§237-16.5)....................................126* M Maintenance Fees (§§237-24.3(2), 237-24(16))......127 Mass Transit (§237-24.7(2))................................128 Merchants’ Association Dues (§237-24.3(8))......129 Orchard Operator (§237-24.7(4)).........................131 Out of State Sales (§237-29.5(1))........................132 Out of State Services or Contracting to Foreign Customers (§238-2.3(1)(C)).............133 W Wholesale Amusements (§237-4(a)(13)).............152 Wholesale Transactions (Sales of tangible property imported for further resale at 1/2%) (§§237-29.55, 238-2(1)).................................153 *Additional information is required to claim these exemptions. Complete Parts II, III and/or IV. PART V – CLASSIFICATION AND INFORMATION FOR DIVISION OF INCOME If you split income with a taxpayer shown on page 1 under more than one § Code, total the amounts for the taxpayer, enter “See Attached” in the § Code field, and provide a separate statement listing each taxpayer’s Hawaii Tax I.D. No., Name and DBA Name, § Code and amount. Description (HRS) § Code Coin Operated Devices (§­237-18(a))..................18A Insurance Agents and Realtors (§237-18(e))...... 18E Description (HRS) § Code Motor Carriers (§237-18(h))...............................18H Producers and Promoters (§­237-18(b))...............18B Description (HRS) § Code Tour Packagers/Travel Agents – Tourism Related Services (§237-18(f))........ 18F Noncommissioned Transient Accommodations (§237-18(g))...............18G
Extracted from PDF file 2018-hawaii-sch-ge.pdf, last modified September 2013

More about the Hawaii Sch. GE Corporate Income Tax TY 2018

We last updated the General Excise / Use Tax Schedule of Exemptions and Deductions in January 2019, so this is the latest version of Sch. GE, fully updated for tax year 2018. You can download or print current or past-year PDFs of Sch. GE directly from TaxFormFinder. You can print other Hawaii tax forms here.

Other Hawaii Corporate Income Tax Forms:

TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form A-6 Tax Clearance Application
Form N-342 Renewable Energy Technologies Income Tax Credit
Form P-64A Conveyance Tax Certificate
Sch. GE General Excise / Use Tax Schedule of Exemptions and Deductions
Form TA-2 Transient Accommodations Tax Annual Return

Download all HI tax forms View all 165 Hawaii Income Tax Forms


Form Sources:

Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Sch. GE from the Department of Taxation in January 2019.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Hawaii Sch. GE

We have a total of four past-year versions of Sch. GE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2018, General Excise/Use Tax Schedule of Exemptions and Deductions

2017 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2017, General Excise/Use Tax Schedule of Exemptions and Deductions

2016 Sch. GE

Schedule GE, Form G-45/G-49, Rev 2016, General Excise/Use Tax Schedule of Exemptions and Deductions

Forms 2014 2015 Sch. GE

Schedule GE, Rom G-45/G-49, Rev 2014, General Excise/Use Tax Schedule of Exemptions and Deductions


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