If you own a foreign corporation (formed outside the U.S.) and plan to do business in Hawaiʻi, you’ll need a General Excise Tax (GET) license from the Hawaiʻi Department of Taxation. This license allows you to collect and pay GET on business transactions in the state.
The process is straightforward once you know the requirements — but if you’re a foreign owner without a U.S. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), there are some extra considerations.
Step 1: Understand the GET Application (Form BB-1)
The GET license is obtained by filing the Basic Business Application (Form BB-1), which can be done:
- Online via Hawaiʻi Tax Online (https://portal.ehawaii.gov/business/tax-services/), or
- By mail or in person using the paper form.
Step 2: You’ll Need a U.S. Tax ID Number
Hawaiʻi’s Department of Taxation requires you to list a taxpayer identification number for your business. For corporations or LLCs, this generally means a Federal Employer Identification Number (FEIN) issued by the IRS.
- If you already have a FEIN, you can use it for your GET license application.
- If you do not have a FEIN, you can apply for one from the IRS even if you are a foreign company with no U.S. owners.
How to get a FEIN as a foreign company:
- By phone (recommended): Call the IRS International EIN Department at +1-267-941-1099 (Monday–Friday, 6:00 AM–11:00 PM Eastern Time).
- By fax or mail: Complete Form SS-4 and send it to the IRS.
- You’ll list your business information and a “responsible party,” who can be a foreign individual. You do not need an SSN or ITIN to get a FEIN by phone or mail.
Step 3: Choose How to File Your BB-1
Here’s where many foreign business owners get stuck:
- Online BB-1 Filing – The online system requires a “Responsible Party Identification” section with an SSN or ITIN. If you don’t have one, you cannot complete the online application as the responsible party.
- Paper BB-1 Filing – The paper form does not require an SSN or ITIN if you have a FEIN. You can simply list your FEIN in Section 20, your name as owner, and mail it in with the $20 fee.
Options for Foreign Owners Without SSN/ITIN
- File by Mail
- Easiest route if you have a FEIN and no SSN/ITIN.
- Link to BB-1 form: https://files.hawaii.gov/tax/forms/2023/bb1_f.pdf
- Include a note if needed: “Foreign responsible party — no U.S. tax ID.”
- Use a U.S.-Based Responsible Party for Online Filing
- If you want to file online, you can list someone else (such as a registered agent or business associate) as the responsible party.
- This person must have an SSN or ITIN and agree to be listed.
- Some registered agents offer this as a paid service.
- Get an ITIN
- If you qualify, you could apply for an Individual Taxpayer Identification Number (ITIN) from the IRS, but this is a longer process and not necessary if you have a FEIN and can file by mail.
Step 4: After You Get Your GET License
Once your GET license is approved, you can:
- Begin collecting GET on your sales in Hawaiʻi
- File GET returns quarterly, monthly, or semiannually, depending on your business volume
- File returns online through Hawaiʻi Tax Online, even if you applied for the license by mail
Key Takeaways
- You can get a GET license as a foreign corporation without a U.S. SSN or ITIN.
- The simplest method is to get a FEIN from the IRS and then file the BB-1 by mail.
- If you want to file online without an SSN/ITIN, you’ll need to use a U.S.-based responsible party.
Need Help?
If you’re a foreign business owner who needs a GET license, I can help you:
- Apply for a FEIN from the IRS
- Prepare and submit your BB-1 application
- Act as your responsible party for online filing (for a service fee)
Contact me for details and pricing.
