
STATE of HAWAII DEPARTMENT of TAXATION GENERAL EXCISE SUBLEASE DEDUCTION CERTIFICATE Required for Lessee S Files PART I Informat
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People also ask
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What is the tax rate for independent contractors in Hawaii?
In Honolulu, Hawaii, self-employed business owners pay a self-employment tax rate of 15.3%. This is, of course, separate from, and additional to, whatever they pay in income tax.
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Who is subject to Hawaii general excise tax?
The GET is a privilege tax imposed on business activity in the State of Hawaii. The tax is imposed on the gross income received by the person engaging in the business activity. Your “gross income” is the total of all your business income before you deduct your business expenses.
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Is Hawaii general excise tax deductible?
Because the general excise tax is imposed on you (the business), it is an ordinary and necessary cost of doing business that can be claimed as a business expense deduction on your income tax return. IMPORTANT: The general excise tax you pay may NOT be taken as credit against your income tax liability.
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How much is general excise tax in Hawaii?
Sales tax 101 While technically Hawaii does not have a sales tax, there is a 4 percent general excise tax (GET). On top of the state tax rate, there may be one or more local taxes, as well as one or more special district taxes, each of which can range between 0 percent and . 5 percent.
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What is the tax deduction for independent contractor?
Contractors and other self-employed workers can deduct home office expenses, advertising expenses, accounting fees, phone bills, equipment depreciation, travel and car expenses, healthcare and retirement contributions, and more from their taxable income.
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Do I need a GE tax license in Hawaii?
How can a business get a GET license in Hawaii? In Hawaii, businesses need a General Excise Tax (GET) license to operate and collect tax from customers. Businesses should visit the Hawaii Department of Taxation website, where they can apply for a GET license online or download the application form to mail in.
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What is the G49 form for a Hawaii tax return?
Form G-49 - All filers must file an annual return and reconciliation (Form G-49) after the close of the taxable year. Form G-49 is a summary of your activity for the entire year. This return must be filed in addition to Form G-45.
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What is the general excise tax deduction for subcontractors in Hawaii?
(b) Subcontract deduction. Section 237-16, HRS, imposes the general excise tax at the rate of four percent upon the gross income received or derived from the business of a contractor.
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