 | Website | https://www.revenue.nh.gov/ |
| Info for Tax Pros | https://www.revenue.nh.gov/tax-pros/index.htm | |
| ERO Assistance | (603) 230-5920 | |
| Taxpayer Assistance | (603) 230-5000 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – New Hampshire does not mandate e-filing.
E-File Registration Requirements – Acceptance in the New Hampshire e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – New Hampshire returns can be e-filed with their Federal counterpart or separately as a state-only filing.
Amended Returns – New Hampshire does not have a separate form for amending Form DP-10, Interest and Dividends Tax Return. To indicate that the return is amended due to an error, from the main menu of the New Hampshire return, select Heading Information > Other Categories > Amended Return.
To report a change resulting from a federal audit, file a separate report of change, Form DP-87 ID, for each year changed.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Interest and Dividend Tax taxpayers are entitled to an automatic seven-month extension to file a return provided they have paid in full the tax determined to be due by the due date. A taxpayer that has not paid the tax determined to be due through estimated payments by the due date, but wishes to receive an extension of time to file their return, must pay the additional amount due on or before the due date using the appropriate extension form. Payment of tax owed in full will avoid the application for extension being denied as well as the assessment of interest and penalties.
A taxpayer that has already paid in full or has no tax due need not file an application for an extension to obtain the automatic seven-month extension to file their return.
Driver’s License/Government Issued Photo Identification: Driver’s license or state ID information can be entered with Form DP-10, but it is not required.
Filing Status Information
Form DP-10 has two filing statuses for individuals (Individual and Joint) and two for entities (Partnership and Estate). Married couples and civil union partners may elect to file a joint return.
Residency Status Information for New Hampshire Returns
Residents: A resident is an individual who inhabited or resided within the state for the entire taxable year. Temporary absences do not affect residency status.
Part-year resident: A part-year resident is an individual whose residency was in another state for part of the year. They either permanently established residency in New Hampshire during the year, or they permanently abandoned New Hampshire residency during the year.
Nonresidents: Nonresidents are not required to file a New Hampshire interest and dividends tax return.
Military Personnel/Military Spouses
Form DP-10, Interest and Dividends Tax Return, makes no distinction between military and non-military personnel or their spouses.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – New Hampshire does not mandate e-filing.
Business Return General Information
Due Dates for New Hampshire Business Returns
Corporations, Fiduciaries, and Sole Proprietorships – April 15, or for fiscal year filers the 15th day of the fourth month following the end of the fiscal year.
Partnerships – March 15, or for fiscal year filers the 15th day of the third month following the end of the fiscal year.
Business Extensions
Entities filing the Business Profits Tax (BPT) and Business Enterprise Tax (BET) returns are entitled to an automatic seven-month extension to file a return provided they have paid in full the tax determined to be due by the due date. A taxpayer that has not paid the tax determined to be due through estimated payments by the due date, but wishes to receive an extension of time to file their return, must pay the additional amount due on or before the due date using the appropriate extension form. Payment of tax owed in full will avoid the application for extension being denied as well as the assessment of interest and penalties.
An entity that has already paid its tax in full or has no tax due need not file an application for an extension to obtain the automatic seven-month extension to file their return.
Amended Business Returns
Business Enterprise Tax and Business Profits Tax – To indicate that Form BT-SUMMARY, Business Tax Return Summary, is amended, from the main menu of the BPT or BET return select Heading Information > Amended Return.
If the IRS has made adjustments to the federal income tax return that have not been previously reported to New Hampshire, indicate that on the BT-SUMMARY. From the main menu of the BPT or BET return select Heading Information > IRS Has Made Any Agreed Adjustments. Additionally, to report the IRS adjustments you must submit the New Hampshire Form DP-87 (CORP, FID, PART, PROP or WE) Report of Change (ROC) separately.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
All Original and Amended business returns that are not e-filed should be mailed to:
NH DRA
PO Box 637
Concord, NH 03302-0637
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.