{"id":2253,"date":"2010-09-01T12:29:19","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/new-hampshire-state-taxes"},"modified":"2025-02-11T10:55:54","modified_gmt":"2025-02-11T18:55:54","slug":"new-hampshire-state-taxes","status":"publish","type":"post","link":"https:\/\/www.irs.com\/en\/new-hampshire-state-taxes\/","title":{"rendered":"New Hampshire State Taxes"},"content":{"rendered":"<p>There is no tax on individual income in New Hampshire. However, there is a 5% tax on interest and dividend income.<\/p>\n<p>You must file NH Form DP-10 (Interest and Dividends Tax Return) if you are a resident of New Hampshire and you received over $2,400 of gross interest and\/or dividend income (or $4,800 if filing a joint return).<\/p>\n<p>New Hampshire does not have a general sales\/use tax.<\/p>\n<p>There are 2 major business taxes in New Hampshire:<\/p>\n<ul>\n<li> <em>Business Profits Tax (BPT)<\/em> ? 5% of income for corporations with gross receipts that exceed $50,000<\/li>\n<li> <em>Business Enterprise Tax (BET)<\/em> ? 0.75% on a corporation&#8217;s enterprise value tax base (i.e. total compensation paid out, including interest and dividends)<\/li>\n<\/ul>\n<p>Other smaller state taxes include the Communications Services Tax, Electricity Consumption Tax, Tobacco Tax, Meal &amp; Rentals Tax, Real Estate Transfer Tax, and Property Taxes.<\/p>\n<p><strong>New Hampshire State Tax Forms<\/strong><\/p>\n<p><span style=\"text-decoration: underline\">Form DP-10<\/span> (Interest and Dividends Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form DP-10-ES<\/span> (Estimated Interest and Dividends Tax)<br \/>\n<span style=\"text-decoration: underline\">Form DP-59-A<\/span> (Payment Form and Application for 7 Month Extension of Time to File Interest and Dividends Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form DP-2210\/2220<\/span> (Exceptions and Penalty for\u00a0 the Underpayment of Estimated Tax)<br \/>\n<span style=\"text-decoration: underline\">Form DP-8<\/span> (Low and Moderate Income Homeowners Property Tax Relief ? claim form)<br \/>\n<span style=\"text-decoration: underline\">Form NH1120<\/span> (Corporate Business Profits Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form BET<\/span> (Business Enterprise Tax Return)<\/p>\n<p><strong>New Hampshire State Tax Resources<\/strong><\/p>\n<p>New Hampshire Department of Revenue Administration: <a href=\"http:\/\/www.nh.gov\/revenue\/index.htm\" target=\"_blank\" rel=\"noopener nofollow\">www.nh.gov\/revenue<\/a><\/p>\n<p>Find NH tax forms and documents: <a href=\"http:\/\/www.nh.gov\/revenue\/forms\/index.htm\" target=\"_blank\" rel=\"noopener nofollow\">www.nh.gov\/revenue\/forms<\/a><\/p>\n<p>Online services are available with e-File New Hampshire: <a href=\"https:\/\/www.efilenh.govconnect.com\/web\/introduction.asp\" target=\"_blank\" rel=\"noopener nofollow\">www.efilenh.govconnect.com\/web<\/a><\/p>\n<p>Property Tax Rates: <a href=\"https:\/\/www.revenue.nh.gov\/mun-prop\/municipal\/property-tax-rates.htm\" target=\"_blank\" rel=\"noopener nofollow\">revenue.nh.gov\/mun-prop\/municipal\/property-tax-rates.htm<\/a><\/p>\n<p>NH Department of Revenue Administration &#8216;Information for Individuals&#8217; page: <a href=\"http:\/\/www.nh.gov\/revenue\/individuals\/index.htm\" target=\"_blank\" rel=\"noopener nofollow\">www.nh.gov\/revenue\/individuals<\/a><\/p>\n<p>NH Department of Revenue Administration &#8216;Information for Business&#8217; page: <a href=\"https:\/\/www.revenue.nh.gov\/\" target=\"_blank\" rel=\"noopener nofollow\">www.revenue.nh.gov\/<\/a><\/p>\n<p>Contact the New Hampshire Department of Revenue Administration: <a href=\"https:\/\/www.revenue.nh.gov\/contact-us\/index.htm\" target=\"_blank\" rel=\"noopener nofollow\">revenue.nh.gov\/contact-us\/index.htm<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>There is no tax on individual income in New Hampshire. However, there is a 5% tax on interest and dividend income. You must file NH Form DP-10 (Interest and Dividends Tax Return) if you are a resident of New Hampshire and you received over $2,400 of gross interest and\/or dividend income (or $4,800 if filing [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2254,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/comments?post=2253"}],"version-history":[{"count":1,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2253\/revisions"}],"predecessor-version":[{"id":3323,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2253\/revisions\/3323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media\/2254"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media?parent=2253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/categories?post=2253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/tags?post=2253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}