New Hampshire State Tax Forms

New Hampshire is unique among U.S. states in that it does not impose a general individual income tax or a general sales tax.

However, the state does administer several targeted taxes that require specific forms and filings—most notably taxes on interest and dividends, business activity, real estate transfers, and meals and rentals.

All official forms, instructions, and electronic filing options are administered by the New Hampshire Department of Revenue Administration (NHDRA).

Individual Tax Forms

Interest and Dividends (I&D) Tax

Note: This tax is repealed for taxable periods beginning after December 31, 2024.

For tax years through 2024, New Hampshire taxed certain investment income earned by residents and part-year residents.

Form DP-10 – Interest and Dividends Tax Return: Used by individuals with gross interest and/or dividend income exceeding:

• $2,400 for single filers
• $4,800 for married couples filing jointly

Form DP-59-A – Application for Extension of Time to File: Allows a seven-month extension to file Form DP-10 (does not extend time to pay).

Property Tax Relief

Form DP-8 – Low and Moderate Income Homeowners Property Tax Relief
Available to qualifying residents whose property tax burden exceeds a set percentage of household income. This program provides relief through refunds or credits for eligible homeowners.

Business Tax Forms

New Hampshire businesses may be subject to one or both of the following:

• Business Profits Tax (BPT)
• Business Enterprise Tax (BET)

Business Profits Tax (BPT)

• Form NH-1120 – Corporation Business Profits Tax Return
• Form NH-1065 – Partnership Business Profits Tax Return
• Form NH-1040 – Proprietorship or Jointly Owned Property Return

These forms report taxable business profits earned in or attributable to New Hampshire.

Business Enterprise Tax (BET)

• Form BET – Business Enterprise Tax Return
  Filed by corporations, partnerships, fiduciaries, and qualifying nonprofit organizations. The BET is based on enterprise value tax base, including compensation and interest paid.

Business Filing Summary and Extensions

• Form BT-Summary – Business Tax Summary
  Required for businesses filing both BPT and BET, consolidating the total tax liability.
• Form BT-EXT – Application for Extension of Time to File Business Tax Returns
  Grants an extension to file BPT and BET returns, though payment deadlines remain unchanged.

Other Common New Hampshire Tax Forms

• Form CD-57 – Real Estate Transfer Tax Declaration of Consideration
  Required for most sales or transfers of real property in New Hampshire.
• Form DP-14 – Meals and Rentals Tax Return
  Used by businesses such as restaurants, hotels, motels, and short-term rental operators to report and remit meals and rooms taxes.

Electronic Filing and Online Services (Recommended)

The New Hampshire Department of Revenue Administration encourages electronic tax filing, which offers faster processing, improved accuracy, and immediate confirmation.

Benefits of Electronic Filing

• Faster refunds and acknowledgments
• Reduced errors through automated calculations
• Secure online payments and account access
• Ability to view filing history and correspondence

How to File Electronically

• Individual and business taxpayers can file and pay online through the NHDRA’s electronic services portal
• Many business tax forms are also supported through approved tax preparation software

Where to Find Forms and Instructions

All current-year forms, instructions, tax rate updates, and electronic filing tools are available directly from the official New Hampshire Department of Revenue Administration website. Taxpayers should always use the most recent versions to ensure compliance with current law.