Guide for Uber drivers in Hawaii
Forms G-45 and G-49: Hawaii's General Excise Tax returns, for Uber drivers
With a GE license you file two kinds of return: the periodic G-45 through the year, and the annual G-49 after it ends. Here’s what each one is, when it’s due, and the lines an Uber driver fills in.
The two returns
- Form G-45, the periodic return, reports your income and tax for each filing period: twice a year if your GET is $2,000 or less a year, quarterly up to $4,000, monthly above that. You file one even for a period with no income: write a zero in each column of your main activity and on Total Taxes Due.
- Form G-49, the annual return and reconciliation, sums up the whole year, and is filed in addition to the G-45s. It squares what you paid with the year’s G-45s against the year’s tax: lines 31 to 35 give the payments, a refund if you paid too much, or the tax still due.
One exception: the instructions say that since 2023, if your GET for the whole year is $100 or less, you don’t have to file the G-45s; the G-49 is still required. If that’s you, call the Department of Taxation’s Taxpayer Services, (808) 587-4242 or toll-free 1-800-222-3229, and ask which returns to file.
When they’re due
- G-45: the 20th of the month after the period ends. Twice a year, that’s July 20 (for January to June) and January 20 (for July to December). Quarterly, it’s April 20, July 20, October 20 and January 20.
- G-49: April 20 of the next year, for a calendar year.
A due date on a weekend or holiday moves to the next business day. There are no extensions for a G-45: if you can’t work out the exact figure, the instructions say to estimate it as accurately as you can and file on time. A G-49 extension can be asked for on Form GEW-TA-RV-6, and isn’t automatic.
The lines a driver fills in
Both forms share lines 1 to 28. Columns a, b and c are gross income, exemptions and taxable income, in whole dollars: drop cents under 50 and round 50 and up to the next dollar, adding with cents first and rounding only the total. Most drivers have no exemptions, so column b is zero and c is the same as a.
| Line | What it is | What goes there |
|---|---|---|
| 4 | Wholesale Services (Part I) | Your fares: the gross income from your rides. Taxed at 0.5%. |
| 12 | Commissions (Part II) | Tips, in the app and in cash, and Uber's bonuses and promotions. Taxed at 4%. |
| 19 to 22 | County surcharge (Part IV) | The Part II income again, on your island's line: Oahu 19, Maui 20, Hawaii 21, Kauai 22. Taxed at 0.5% (less in some past years). |
| 23 | Assignment by district (Part V) | Mark your island. Leaving it blank costs 10% of the tax. |
| 24 to 28 | The taxes (Part VI) | The tax on Part I, on Part II and the county surcharge, then line 28, Total Taxes Due. |
| 34 and 35 | Late filing and total (G-45) | Penalty and interest if you file late, then the total due. On the G-49 these are lines 36 and 37. |
Tax Information Release 2025-01 sets the rates: a driver’s gross income from rides at the 0.5% wholesale rate, and tips at 4% plus the county surcharge. It doesn’t name the lines. The Department of Taxation told GETdone by phone on October 1, 2026, that fares go on line 4 and tips and bonuses on line 12.
Don’t skip the G-49
The instructions warn that if you file the G-49 more than 12 months after it’s due, you may be denied GET benefits such as lower tax rates. For a driver, that’s the 0.5% rate on fares: the year’s fares could be taxed at 4.5% instead.
Late filing and late payment
- Filed late: 5% of the tax for each month or part of a month, up to 25%.
- Filed on time but not paid: 20% of the tax still unpaid 60 days after the due date.
- Interest: 2/3 of 1% a month on unpaid tax and penalties, from the day after the payment was due.
- Must file online and didn’t: 2% of line 28. Filing online is required once your GET is more than $4,000 a year, unless the Department waives it (Form L-110).
Fixing a mistake
File an amended G-45, marked as amended at the top, with all the correct figures. Once the year’s G-49 is filed, amend the G-49 instead: then the G-45s don’t need amending.
Drive on more than one island?
Then each return also needs Form G-75, which splits your income by island so each island’s surcharge goes on its own part. GETdone doesn’t work that out yet: email us and we’ll help.
No GE license yet? Here’s how to get one.
GETdone fills in these lines for you
Drop in your Uber Tax Summaries and see what you owe for every G-45 and G-49, free. With a pass, each return opens with the lines to enter on Hawaii Tax Online and a checklist to file it.
Start freeSources
Read on October 6, 2026. The Department’s pages are the final word: check them, and your tax professional, before you file.
- Instructions for Forms G-45 and G-49 (REV. 2025)
- Form G-45, Periodic General Excise/Use Tax Return (REV. 2025)
- Form G-49, Annual Return and Reconciliation (REV. 2025)
- Tax Information Release 2025-01: GET obligations of rideshare companies and drivers
- County Surcharge on General Excise and Use Tax (Department of Taxation)
This guide explains the Department’s rules in plain words. It isn’t tax or legal advice.