Hawaii Information Return for Unlicensed Contractors on Federal Construction Projects
Extracted from PDF file 2023-hawaii-form-g-15.pdf, last modified July 2009Information 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
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
More about the Hawaii Form G-15 Corporate Income Tax TY 2023
We last updated the Information Return for Unlicensed Contractors on Federal Construction Projects in February 2024, so this is the latest version of Form G-15, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form G-15 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 N-342 | Renewable Energy Technologies Income Tax Credit |
Form N-40 Sch. K1 | Beneficiary's Share of Income, Deductions, Credits, etc |
Form A-6 | Tax Clearance Application |
Form F-1 | Franchise Tax Return |
Form N-301 | Application for Automatic Extension of Time to File Hawaii Corporation Income Tax Return |
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 Form G-15 from the Department of Taxation in February 2024.
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 Form G-15
We have a total of nine past-year versions of Form G-15 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2016, Information Return for Unlicensed Contractors on Federal Construction Projects
Form G-15, 2012, Information Return for Unlicensed Contractors on Federal Construction Projects
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