
Your Complete Guide to Paying Taxes in Hawaii: Simplify the Process and Stay Compliant
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Key Takeaways:
Hawaii taxes include individual income tax (ranging from 1.4% to 11%), General Excise Tax (GET) for businesses, Transient Accommodations Tax (TAT) for short-term rentals, and others like fuel and liquor taxes.
Use the Hawaii Tax Online portal to simplify filing and payments. Create an account with your Tax Identification Number (TIN) to access all tax-related activities.
File Tax Returns Accurately:
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For individual income taxes, use Form N-11 (residents) or Form N-15 (non-residents/part-year residents).
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For GET and business taxes, file periodic returns (Form G-45) and an annual reconciliation (Form G-49). Businesses with over $4,000 in annual GET liability must file electronically.
Make payments via Hawaii Tax Online using bank transfers or credit cards (note possible fees for credit card payments).
If authorizing someone else to apply, complete the "Third Party Designee" section on Form SS-4. The authorization is valid only until the EIN is assigned.
Existing EIN holders, such as sole proprietors or household employers, should not apply for a new EIN. They can retrieve a lost EIN via the IRS’s “Lost or Misplaced Your EIN?” resource.
Having an EIN ensures compliance with federal tax requirements and smooth business operations.
Applying for an Employer Identification Number (EIN) is a free service provided by the Internal Revenue Service (IRS). Be cautious of third-party websites that charge for this process—it is entirely free through the IRS.
Who Needs an EIN?
All EIN applications must include the name and taxpayer identification number (SSN, ITIN, or EIN) of the “responsible party.” This individual or entity controls, manages, or directs the applicant entity and its funds. Unless the applicant is a government entity, the responsible party must be a natural person, not another entity.
Methods to Apply For an EIN
1. Apply Online
The fastest and most convenient way to apply for an EIN is through the IRS's Internet EIN application. This method allows applicants to complete and validate their information online, with the EIN issued immediately. This service is available to entities whose primary location is within the United States or its territories.
2. Apply by Fax
For those who prefer to apply by fax, complete Form SS-4 and send it to the appropriate fax number listed on the IRS’s website. Ensure the form is filled out accurately. If a fax number is provided, the IRS will fax the EIN back within four business days.
3. Apply by Mail
Mail applications take longer to process—up to four weeks. Complete and mail Form SS-4 to the appropriate IRS address. If a new EIN is required, it will be issued and sent to the applicant using the procedures applicable to their entity type.
4. Apply by Phone (for International Applicants)
International applicants can call the IRS at 267-941-1099 (not toll-free) between 6 a.m. and 11 p.m. Eastern Time, Monday through Friday. The caller must be authorized to receive the EIN and answer questions regarding Form SS-4. A third-party designee can apply, but their authority terminates once the EIN is assigned.
Essential EIN Guidelines
Daily EIN Application Limit
To ensure fairness, the IRS issues only one EIN per responsible party per day. Plan accordingly to avoid delays.
Third-Party Authorization
If you are authorizing someone else to apply on your behalf, complete the "Third Party Designee" section at the bottom of Form SS-4 and sign it. This authorization is valid only until the EIN is assigned and released.
For Home Care Service Recipients
If you already have an EIN as a sole proprietor or household employer, do not apply for a new one. Use your existing EIN. If your EIN is lost, visit the IRS’s “Lost or Misplaced Your EIN?"page for guidance.
Applying for an EIN is a straightforward process when you use the appropriate resources and follow the IRS guidelines. Whether you’re starting a new business or managing an existing one, having an EIN ensures you meet federal tax requirements and can operate smoothly.
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