Hawaii has recently implemented mandatory electronic tax return filing for certain taxpayers: all General Excise (G-45, G-49) and Transient Accommodations (TA-1, TA-2) tax returns for taxpayers who are required to file monthly returns (annual estimated tax liability is greater than $4,000) must electronically file (e-file) periodic returns for periods beginning on or after July 1, 2020 and annual returns for tax year beginning on or after January 1, 2020.
The first periodic filing deadline with this requirement is Thursday, August 20, 2020.
NOTE: Per the state of Hawaii, a return must be submitted, even if there is no gross income for the period. If you have no gross income for the period, a return showing “$0” income will need to be filed. Any taxpayer who is required to e-file a tax return and fails to do so is subject to a penalty of 2% of the amount of tax required to be shown on the return, in addition to any other applicable penalties and interest.
To meet this e-file requirement, tax returns must be filed via Hawaii Tax Online (HTO) at https://hitax.hawaii.gov.
To ensure that Avalara can fulfill this filing requirement on your behalf, make sure you update any scheduled filings with correct log-in credentials and account information if necessary by following instructions here: Edit your scheduled returns