Hawaii Basic Business Application (BB-1) helps Employers register for state tax accounts such as the General Excise Tax, employer withholding, and unemployment insurance when starting operations in Hawaii.
This guide explains How To obtain a FEIN, complete and submit Form BB-1, fees to expect, and steps Employers should take To stay compliant with Hawaii requirements.
1. Overview of Hawaii Basic Business Application (BB-1)
The BB-1 form is the State of Hawaii gateway for Business Owners and Employers to obtain tax licenses and registration necessary to operate legally.
Filing Form BB-1 registers you for the General Excise Tax license, employer withholding tax, and initiates Unemployment Insurance registration with the Department of Labor and Industrial Relations.
Who Needs To File Form BB-1?
Employers, Business Owners, and Self-Employed individuals planning To conduct business in Hawaii must file Form BB-1 to register tax accounts.
If you intend To hire employees in Hawaii you must complete BB-1 so state withholding and UI accounts are created.
What Does Form BB-1 Register You For?
Form BB-1 registers your business for the General Excise Tax (GET) license and employer withholding tax and also provides information needed To set up unemployment insurance accounts.
The BB-1 can also be used to notify the Department of Taxation about other tax types relevant To your business activities.
2. How To Apply Using Form BB-1
The Fastest Growing
Restaurant & Hospitality Job Platform
Looking for top paid jobs? Or Hiring for your business?
Step 1: Obtain a Federal Employer Identification Number (FEIN)
Before submitting BB-1 secure a FEIN from the Internal Revenue Service by applying online through the IRS website for immediate issuance.
The FEIN is required when completing BB-1 and when registering for state withholding and unemployment accounts.
Step 2: Complete Form BB-1
Access BB-1 online on the Hawaii Department of Taxation website or pick up a physical copy at a district office.
Provide accurate business information including legal name, business address, FEIN, business start date, and the tax licenses you need such as GET and withholding.
Step 3: Submit Your Application
Submit BB-1 online through the Hawaii Tax Online portal for the fastest processing, typically within five to seven business days.
You may mail BB-1 to the Department of Taxation with an expected processing time of about four to six weeks, or submit in person at a district office for immediate processing and same day issuance of a Hawaii Tax ID.
3. Fees and Optional Registrations
The General Excise Tax license requires a one time registration fee of twenty dollars when filing BB-1.
There is no fee to register for employer withholding tax and no fee to initiate Unemployment Insurance registration with the Department of Labor and Industrial Relations.
Sole Proprietors using a Trade Name may choose To register that trade name for an additional fee, commonly fifty one dollars, which some banks require for opening business accounts.
4. Unemployment Insurance and DLIR Registration
Completing BB-1 notifies the Department of Taxation and helps initiate your employer account with the Hawaii Department of Labor and Industrial Relations for UI purposes.
Employers must also complete any additional registration steps on the DLIR site; there is no fee for UI registration and the DLIR provides online resources To complete the process.
5. Employer Responsibilities and Best Practices
Employers should obtain a FEIN before filing BB-1 and maintain accurate records of all state account numbers and registration confirmations.
Update your payroll system promptly with the Hawaii Tax ID and withholding account to avoid filing or deposit errors.
Consult an Accountant or HR professional if your business structure changes, and retain copies of submitted forms for compliance and audit purposes.
Tips For Smoother Registration
Use the Hawaii Tax Online portal for faster processing and email confirmations.
If submitting by mail allow additional processing time and follow up with the Department of Taxation if you do not receive your account number within the stated window.
The Fastest Growing
Restaurant & Hospitality Job Platform
Looking for top paid jobs? Or Hiring for your business?
6. Common Mistakes To Avoid
Do not delay applying for a FEIN, as it is required on BB-1 and delays will slow state registration.
Do not omit business start date or NAICS code information, as missing details can delay processing.
Do not forget To register a Trade Name if your bank requires it To open a business account, and do not assume UI registration is automatic without completing DLIR steps.
7. Quick Reference Table of Accounts and Agencies
| Account Type | Agency | How To Register |
|---|---|---|
| Federal FEIN | Internal Revenue Service | Apply online at the IRS website for immediate issuance |
| General Excise Tax (GET) License | Hawaii Department of Taxation | File Form BB-1 via Hawaii Tax Online or in person; one time $20 fee |
| Employer Withholding Tax | Hawaii Department of Taxation | Register via BB-1 on the Hawaii Tax Online portal; no registration fee |
| Unemployment Insurance (UI) | Hawaii Department of Labor and Industrial Relations (DLIR) | Initiate through BB-1 and complete DLIR online registration; no fee |
| Trade Name Registration | Hawaii Business Express / State Business Registration | Optional registration via Hawaii Business Express; typical fee $51 |
8. Additional Resources For Registration and Forms
- Hawaii Department of Taxation
- Hawaii Tax Online Portal
- Hawaii Department of Labor and Industrial Relations (DLIR)
- IRS - Apply for an Employer Identification Number (EIN) Online
- Hawaii Business Express Portal
Hawaii BB-1 Conclusion
Completing the Hawaii Basic Business Application (BB-1) is a critical first step for Employers and Business Owners starting operations or hiring in Hawaii.
Obtain your FEIN, use the Hawaii Tax Online portal for faster processing, register for GET and withholding via BB-1, follow up with DLIR for UI, and secure any Trade Name registration if needed To support banking or licensing requirements.
Loading comments...